Florida 2022 Regular Session

Florida House Bill H0473 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 473 2022
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb0473-00
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10	10	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
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13	13
14	14	A bill to be entitled 1
15	15	An act relating to bottled water excise tax; revising 2
16	16	the title of ch. 211, F.S.; creating part III of ch. 3
17	17	211, F.S., entitled "Tax on Extraction of Water for 4
18	18	Bottling"; creating s. 211.41, F.S.; defining terms; 5
19	19	creating s. 211.42, F.S.; imposing an excise tax upon 6
20	20	bottled water operators; specifying the rate of the 7
21	21	tax and the trust fund where tax proceeds are to be 8
22	22	deposited; requiring that tax proceeds be sep arately 9
23	23	accounted for and used for certain purposes; creating 10
24	24	s. 211.43, F.S.; specifying requirements for bottled 11
25	25	water operators in filing monthly returns with the 12
26	26	Department of Revenue; authorizing the department to 13
27	27	grant extensions for filing and payme nt under certain 14
28	28	circumstances; specifying the department's rulemaking 15
29	29	authority; creating s. 211.44, F.S.; specifying 16
30	30	interest payable on unpaid taxes; specifying the 17
31	31	delinquency penalty for failure to timely file a 18
32	32	return; specifying the penalty for the substantial 19
33	33	underpayment of taxes; providing construction; 20
34	34	authorizing the department to settle or compromise 21
35	35	taxes in accordance with certain provisions; creating 22
36	36	s. 211.45, F.S.; authorizing the department to adopt 23
37	37	rules; requiring local governments to c ooperate with 24
38	38	the department and furnish information without cost to 25
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40	40	HB 473 2022
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47	47	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
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49	49
50	50
51	51	the department for certain purposes; specifying 26
52	52	recordkeeping requirements for bottled water 27
53	53	operators; specifying the department's authority to 28
54	54	inspect, examine, and audit bottled water operator 29
55	55	books, records, and papers, issue subpoenas, require 30
56	56	testimony under oaths or affirmations administered by 31
57	57	certain persons, and apply for certain judicial 32
58	58	orders; specifying requirements and procedures for the 33
59	59	department in conducting audits and e xaminations, 34
60	60	assessing deficiencies, and crediting or refunding 35
61	61	overpayments; specifying procedures and requirements 36
62	62	for claiming refunds; providing that amounts due 37
63	63	remain a lien on certain property, assets, and 38
64	64	effects; specifying requirements and proced ures for 39
65	65	warrants and alias tax executions issued by the 40
66	66	department; authorizing certain department employees 41
67	67	to make and sign certain assessments, warrants, and 42
68	68	satisfactions; requiring that suits brought by the 43
69	69	department for violations be brought in cir cuit court; 44
70	70	creating s. 211.46, F.S.; providing criminal penalties 45
71	71	for certain violations; providing an effective date. 46
72	72	47
73	73	Be It Enacted by the Legislature of the State of Florida: 48
74	74	49
75	75	Section 1. Chapter 211, Florida Statutes, entitled "Tax on 50
76	76
77	77	HB 473 2022
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80	80
81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0473-00
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84	84	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
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86	86
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88	88	Production of Oil and Gas and Severance of Solid Minerals," is 51
89	89	retitled "Tax on Production of Oil and Gas, Severance of Solid 52
90	90	Minerals, and Extraction of Water for Bottling." 53
91	91	Section 2. The Division of Law Revision is directed to 54
92	92	create part III of chapter 211, Florida Statutes, consisting of 55
93	93	ss. 211.41-211.46, Florida Statutes, to be entitled "Tax on 56
94	94	Extraction of Water for Bottling." 57
95	95	Section 3. Section 211.41, Florida Statutes, is created to 58
96	96	read: 59
97	97	211.41 Definitions. —As used in this part, the term: 60
98	98	(1) "Bottled water operator" means a person engaged in the 61
99	99	business of extracting water from waters of the state and 62
100	100	bottling or packaging the water for sale. The term does not 63
101	101	include a person who extracts and bottles or packages water from 64
102	102	a public water system as defined in s. 403.852(2). 65
103	103	(2) "Department" means the Department of Revenue. 66
104	104	(3) "Waters of the state" has the same meaning as the term 67
105	105	"waters" as defined in s. 403.031(13). 68
106	106	Section 4. Section 211.42, Florida Statutes, is created to 69
107	107	read: 70
108	108	211.42 Bottled water excise tax; distribution and use of 71
109	109	tax proceeds.— 72
110	110	(1) An excise tax is levied upon every bottled water 73
111	111	operator at a rate of 12.5 cents per gallon of water extracted 74
112	112	from waters of the state. 75
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121	121	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
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125	125	(2) The proceeds of the tax imposed b y this section must 76
126	126	be deposited in the Wastewater Treatment and Stormwater 77
127	127	Management Revolving Loan Trust Fund and must be accounted for 78
128	128	separately within the fund. The tax proceeds must be used to 79
129	129	provide grants and loans to local governmental agencies pursuant 80
130	130	to s. 403.1835, with priority given to projects that connect 81
131	131	existing onsite sewage treatment and disposal systems to central 82
132	132	sewerage systems. 83
133	133	Section 5. Section 211.43, Florida Statutes, is created to 84
134	134	read: 85
135	135	211.43 Returns; filing requirements.— 86
136	136	(1) Each bottled water operator shall remit tax due and 87
137	137	submit to the department a return on or before the 25th day of 88
138	138	each month as prescribed by the department showing the total 89
139	139	amount of water extracted from waters of the state during t he 90
140	140	previous month, the source and county of extraction, the 91
141	141	location of all facilities from which taxable water was 92
142	142	extracted, and other information required by department rule. 93
143	143	The department shall prescribe by rule the form of the return. 94
144	144	The return must be filed on or before the 25th day of each month 95
145	145	as prescribed by the department and must be signed and verified 96
146	146	under oath by the bottled water operator or the bottled water 97
147	147	operator's duly authorized representative. 98
148	148	(a) The return must include a state ment of the tax due 99
149	149	under this part and such other information as the department may 100
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158	158	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
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160	160
161	161
162	162	reasonably require. 101
163	163	(b) A return must be filed even though no tax is due. Any 102
164	164	tax, penalty, or interest due must be remitted with the return. 103
165	165	(2) If any due date presc ribed by this section falls on a 104
166	166	Saturday, Sunday, or state or federal holiday, the last date 105
167	167	prescribed for filing or payment of a return is the next day 106
168	168	that is not a Saturday, Sunday, or state or federal holiday. The 107
169	169	date of receipt by the department, o r the postmark date if 108
170	170	mailed, determines the timeliness of payment or filing of a 109
171	171	return. 110
172	172	(3) The department may grant an extension of time for 111
173	173	payment or filing of a return upon written request submitted on 112
174	174	or before the due date. 113
175	175	Section 6. Section 211.44, Florida Statutes, is created to 114
176	176	read: 115
177	177	211.44 Interest and penalties; failure to pay tax or file 116
178	178	return.— 117
179	179	(1) If any part of the tax imposed by this part is not 118
180	180	paid on or before the due date, interest shall be added to the 119
181	181	amount due at the rate of 12 percent per year from the due date 120
182	182	until the date of payment. 121
183	183	(2) A bottled water operator who fails to file the return 122
184	184	required under s. 211.43 by the due date shall pay a delinquency 123
185	185	penalty. If tax is due with the return, the delinquency pen alty 124
186	186	is 10 percent for each month, or portion thereof, of the amount 125
187	187
188	188	HB 473 2022
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195	195	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
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197	197
198	198
199	199	of tax due with the return, not to exceed 50 percent. If no tax 126
200	200	is due with the return, the delinquency penalty is $50 for each 127
201	201	month, or portion thereof, during which the return was not 128
202	202	filed, not to exceed $300 in aggregate. The amount of tax due 129
203	203	with a return must be reduced by amounts properly creditable 130
204	204	against the tax liability shown on the return on the date the 131
205	205	return was due. 132
206	206	(3) A bottled water operator who makes a substantial 133
207	207	underpayment of the tax due under this part shall pay a penalty 134
208	208	of 30 percent of the underpayment in addition to the delinquency 135
209	209	penalty imposed under subsection (2). For purposes of this 136
210	210	subsection, the term "a substantial underpayment of tax due" 137
211	211	means a deficiency of tax in an amount exceeding 35 percent of 138
212	212	the total tax due for a month. 139
213	213	(4) Any penalty or interest imposed by this section is 140
214	214	deemed assessed upon the assessment of the tax and must be 141
215	215	collected and paid in the same manner as the tax. 142
216	216	(5) Any penalty imposed by this section may be settled or 143
217	217	compromised by the department for reasonable cause in accordance 144
218	218	with s. 213.21. Interest imposed by this section may be settled 145
219	219	or compromised only as authorized by s. 213.21. 146
220	220	Section 7. Section 211.45, Florida Statutes, is created to 147
221	221	read: 148
222	222	211.45 Administration and enforcement; books and records; 149
223	223	refunds.— 150
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232	232	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
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236	236	(1) The department may adopt rules to administer this 151
237	237	part, including prescribing the form and content of returns and 152
238	238	reports. 153
239	239	(2) All state, county, or municipal agencies, boards, 154
240	240	bureaus, departments, or districts shall cooperate with the 155
241	241	department and furnish any information the department deems 156
242	242	necessary, without cost to the department, for the purposes of 157
243	243	administering, collecting, or enforcing the tax imposed under 158
244	244	this part. 159
245	245	(3)(a) A bottled water operator shall keep suitable books, 160
246	246	records, and papers relating to the extraction of taxable waters 161
247	247	of the state to enable the department to determine the amount of 162
248	248	tax due under this part. Such books and records must be 163
249	249	preserved as long as required by s. 213.35. 164
250	250	(b) The department may inspect or examine the books, 165
251	251	records, or papers of a bottled water operator which are 166
252	252	reasonably required for the purposes of this part and may 167
253	253	require the bottled water operator to testify under oath or 168
254	254	affirmation or to answer competent questions regarding the 169
255	255	bottle water operator's business or extraction of taxable waters 170
256	256	of the state. 171
257	257	1. The department may issue subpoenas to compel third 172
258	258	parties to testify or to produce books, records, papers, or 173
259	259	other evidence in their possession. 174
260	260	2. Any duly authorized representative of the department 175
261	261
262	262	HB 473 2022
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269	269	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
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271	271
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273	273	may administer an oath or affirmation. 176
274	274	3. If a bottled water operator fails to comply with a 177
275	275	request of the department to inspect or examine the bottled 178
276	276	water operator's books, records, or papers; fails to testify or 179
277	277	respond to competent questions; or fails to comply with a 180
278	278	subpoena, upon application by the department, a circuit court 181
279	279	having jurisdiction over s uch bottled water operator may issue 182
280	280	orders necessary to secure compliance. 183
281	281	(c) All books, records, and papers required to be kept 184
282	282	under this subsection must be available for inspection or 185
283	283	examination by the department upon written request during normal 186
284	284	business hours. 187
285	285	(4) The department may audit or examine the books, 188
286	286	records, or papers of a bottled water operator to determine 189
287	287	whether returns have been properly filed and taxes have been 190
288	288	properly paid. An audit or examination may be commenced for any 191
289	289	month for which the power of the department to make an 192
290	290	assessment of amounts due under this part is available. An audit 193
291	291	or examination must be commenced by service, in person, or by 194
292	292	certified mail, upon the bottled water operator of a written 195
293	293	notice of intent to audit or examine. The date the bottled water 196
294	294	operator receives such notice, or the postmark date if such 197
295	295	notice is mailed by certified mail, governs the period subject 198
296	296	to audit or examination. If there is jeopardy to the revenue and 199
297	297	jeopardy is asserted in or with an assessment, the department 200
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306	306	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
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310	310	must proceed in the manner specified for jeopardy assessment in 201
311	311	s. 213.732. 202
312	312	(5)(a) The department may assess, with or without an audit 203
313	313	or examination, any deficiency resulting from nonpayment or 204
314	314	underpayment of the tax, interest, or penalties imposed by this 205
315	315	part. The department shall inform the bottled water operator by 206
316	316	written notice of the amount of any deficiency or overpayment 207
317	317	revealed by an audit or examination, including the tax, 208
318	318	interest, or penalties du e, and shall explain the basis for the 209
319	319	determination. 210
320	320	(b) The department may make an assessment under this part 211
321	321	based upon the best information available to it. The department 212
322	322	may make an assessment based upon an estimate of amounts due 213
323	323	under this part if a bottled water operator fails to file a 214
324	324	return, files a grossly incorrect or fraudulent return, or 215
325	325	refuses to permit inspection of its books, records, or papers. 216
326	326	An assessment of the amounts due under this part is deemed prima 217
327	327	facie correct and the bott led water operator has the burden of 218
328	328	showing any error in such assessment. 219
329	329	(c) In the event of a deficiency, the department shall 220
330	330	issue its written notice to a bottled water operator for the 221
331	331	tax, penalties, or interest due. Full payment of the total 222
332	332	amount assessed must be made in the manner prescribed by the 223
333	333	department in such notice. 224
334	334	(6)(a) The department may credit or refund any 225
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343	343	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
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345	345
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347	347	overpayments of amounts due under this part which are revealed 226
348	348	by an audit or examination or for which a timely claim for 227
349	349	refund has been properly filed. 228
350	350	(b) A claim for refund may be filed within the period 229
351	351	specified in s. 215.26(2). 230
352	352	(c) A claim for refund must be signed by the bottled water 231
353	353	operator or the bottled water operator's duly authorized 232
354	354	representative, successor, or assignee and must include 233
355	355	information the department requires to determine the correctness 234
356	356	of the claim. 235
357	357	(7)(a) Amounts due under this part remain a lien upon the 236
358	358	property, assets, and effects of a bottled water operator unt il 237
359	359	paid or until collection of such amounts is barred under s. 238
360	360	95.091. Amounts due may be recovered by the department, on 239
361	361	behalf of the state, by an action in any county where the 240
362	362	property, assets, or effects of the bottled water operator are 241
363	363	located. 242
364	364	(b) When any tax imposed by this part becomes delinquent 243
365	365	or is otherwise in jeopardy, the department may issue a warrant 244
366	366	for the full amount due or estimated to be due, including the 245
367	367	tax, penalties, interest, and costs of collection. The warrant 246
368	368	must be directed to the sheriff in each county where the bottled 247
369	369	water operator's property is located and may be recorded with 248
370	370	the clerk of the circuit court in any county where the bottled 249
371	371	water operator's property is located. Upon recording, the clerk 250
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380	380	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
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382	382
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384	384	shall execute the warrant in the same manner prescribed by law 251
385	385	for executions upon judgments and is entitled to the same fees 252
386	386	for this service. Upon payment of the warrant, the department 253
387	387	shall satisfy the lien of record within 30 days. Thereafter, any 254
388	388	interested person may compel the department to satisfy the lien 255
389	389	of record. 256
390	390	(c) An alias tax execution may be issued whenever the 257
391	391	department deems it necessary. Each alias tax execution must be 258
392	392	so designated on its face and has the same force and effect as 259
393	393	the original. 260
394	394	(d) Tax executions may be levied upon any third party who 261
395	395	is in possession or control of any assets of a delinquent 262
396	396	bottled water operator or who is indebted to a delinquent 263
397	397	bottled water operator. Such tax executions have the force and 264
398	398	effect of a writ of garnishment. The third party shall pay the 265
399	399	debt or deliver the assets of the delinquent bottled water 266
400	400	operator to the department, and receipt by the department 267
401	401	discharges the third party completely to the extent of the debt 268
402	402	paid or assets surrendered to the department. 269
403	403	(e) When any tax execution becomes void, the department 270
404	404	may cancel it of record and shall do so upon the request of any 271
405	405	interested person. 272
406	406	(8) Any employee of the department may be designated by 273
407	407	the executive director or his or her d esignee to make and sign 274
408	408	assessments, tax warrants, and satisfactions of tax warrants. 275
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417	417	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
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421	421	(9) Any suit brought by the department against any person 276
422	422	for violating this part must be brought in circuit court. 277
423	423	Section 8. Section 211.46, Florida Statutes, is created to 278
424	424	read: 279
425	425	211.46 Criminal penalties. — 280
426	426	(1) A bottled water operator who willfully fails to file a 281
427	427	return or keep suitable books, records, and papers relating to 282
428	428	the extraction of waters of the state which is taxable under 283
429	429	this part; who files a fraudulent return; who willfully fails or 284
430	430	refuses to produce the books, records, or papers; or who 285
431	431	willfully violates any provision of this part or any rule 286
432	432	adopted by the department under this part commits a misdemeanor 287
433	433	of the first degree, punishable as provided in s. 775.082 or s. 288
434	434	775.083. 289
435	435	(2) A bottled water operator who withholds tax due under 290
436	436	this part and willfully fails to remit the tax as required by 291
437	437	this part or who purports to make payments of tax due under this 292
438	438	part but willfully fails to remi t the tax because the remittance 293
439	439	fails to clear the bank or depository institution against which 294
440	440	it is drawn commits a felony of the third degree, punishable as 295
441	441	provided in s. 775.082, s. 775.083, or s. 775.084. 296
442	442	Section 9. This act shall take effect July 1, 2022. 297