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