Florida 2022 Regular Session

Florida House Bill H1041 Compare Versions

Version 1 (Old)

Version 2 (New)

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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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12	12
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14	14		A bill to be entitled 1
15	15		An act relating to tax administration; amending s. 2
16	16		72.011, F.S.; prohibiting taxpayers from submitting 3
17	17		certain records in tax proceedings under specified 4
18	18		circumstances; amending s. 120.80, F.S.; prohibiting 5
19	19		taxpayers from submitting certain records in taxp ayer 6
20	20		contest proceedings under certain circumstances; 7
21	21		amending s. 202.34, F.S.; authorizing the department 8
22	22		to respond to contact initiated by taxpayers to 9
23	23		discuss audits; authorizing taxpayers to provide 10
24	24		records and other information; authorizing the 11
25	25		department to examine documentation and other 12
26	26		information received; authorizing the department to 13
27	27		adopt rules; amending ss. 202.36, 206.14, 211.125, 14
28	28		212.14, and 220.735, F.S.; specifying instances under 15
29	29		which an assessment or amount by the department is 16
30	30		deemed prima facie correct; creating a presumption; 17
31	31		authorizing the department to use estimates for 18
32	32		purposes of assessment under certain circumstances; 19
33	33		amending s. 206.9931, F.S.; deleting obsolete 20
34	34		language; amending s. 212.05, F.S.; revising 21
35	35		requirements for an affidavit; amending s. 212.13, 22
36		-	F.S.; providing definitions; requiring certain dealers 23
37		-	to maintain specified records relating to alcoholic 24
38		-	beverages; providing procedures for use by the 25
39		-
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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		-
50		-
51		-	department to request and receive such records; 26
52		-	authorizing the departm ent to suspend a dealer's 27
53		-	resale certificate under specified conditions; 28
54		-	specifying mechanisms for such suspension to be 29
55		-	lifted; specifying conditions under which the Division 30
56		-	of Alcoholic Beverages and Tobacco may revoke the 31
57		-	dealer's license; requiring th e department to publish 32
58		-	a list of dealers whose resale certificates have been 33
59		-	suspended; specifying conditions under which a 34
60		-	transferor may accept orders, deliver, or sell alcohol 35
61		-	beverages to the dealers whose resale certificates 36
62		-	have been suspended; auth orizing the department to 37
63		-	adopt rules; amending s. 213.015, F.S.; creating the 38
64		-	compliance determination workgroup; providing 39
65		-	membership; providing duties; requiring a report and 40
66		-	proposed legislation; providing a repeal date; 41
67		-	amending s. 213.051, F.S.; auth orizing the department 42
68		-	to serve subpoenas on businesses registered with the 43
69		-	department; amending s. 213.053, F.S.; authorizing the 44
70		-	department to publish a list of dealers whose resale 45
71		-	certificates have been suspended; specifying contents 46
72		-	of the list; requiring the department to update the 47
73		-	list to reflect specified changes; providing 48
74		-	rulemaking authority; amending s. 213.06, F.S.; 49
75		-	revising the period in which, and conditions under 50
76		-
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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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88		-	which, the executive director of the department may 51
89		-	adopt emergency rules; pro viding for an exemption, the 52
90		-	effectiveness, and the renewal of emergency rules; 53
91		-	providing construction; amending s. 213.21, F.S.; 54
92		-	addressing the statute of limitations for issuing 55
93		-	assessments; authorizing a taxpayer's liability to be 56
94		-	settled or compromised under certain circumstances; 57
95		-	creating a rebuttable presumption; specifying the 58
96		-	conditions for the department to consider requests to 59
97		-	settle or compromise any tax, interest, penalty, or 60
98		-	other liability; providing construction; amending s. 61
99		-	213.34, F.S.; revising audit procedures of the 62
100		-	department; authorizing the department to adopt rules; 63
101		-	amending s. 213.67, F.S.; authorizing the executive 64
102		-	director of the department or his or her designee to 65
103		-	include additional daily accrued interest, costs, and 66
104		-	fees in a garnishment levy notice; revising methods 67
105		-	for delivery of levy notices; amending s. 213.345, 68
106		-	F.S.; specifying conditions under which a period is 69
107		-	tolled during an audit; amending s. 220.42, F.S.; 70
108		-	deleting obsolete language; amending s. 443.131, F.S.; 71
109		-	excluding certain benefit charges from the employer 72
110		-	reemployment assistance contribution rate calculation; 73
111		-	amending s. 443.171, F.S.; requiring the department 74
112		-	and its tax collection service provider to comply with 75
113		-
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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		-	requirements of the federal Treasury Offset Progra m; 76
126		-	authorizing the department or the tax collection 77
127		-	service provider to adopt rules; providing an 78
128		-	effective date. 79
129		-	80
130		-	Be It Enacted by the Legislature of the State of Florida: 81
131		-	82
132		-	Section 1. Paragraph (c) is added to subsection (1) of 83
133		-	section 72.011, Florida Statutes, to read: 84
134		-	72.011 Jurisdiction of circuit courts in specific tax 85
135		-	matters; administrative hearings and appeals; time for 86
136		-	commencing action; parties; deposits. — 87
137		-	(1) 88
138		-	(c) A taxpayer may not submit records pertaining to an 89
139		-	assessment or refund claim as evidence in any proceeding under 90
140		-	this section if those records were available to, or required to 91
141		-	be kept by, the taxpayer and were not timely provided to the 92
142		-	Department of Revenue after a written request for the records 93
143		-	during the audit or protes t period and before submission of a 94
144		-	petition for hearing pursuant to chapter 120 or the filing of an 95
145		-	action under paragraph (a), unless the taxpayer demonstrates to 96
146		-	the court or presiding officer good cause for the taxpayer's 97
147		-	failure to previously provide such records to the department. 98
148		-	Good cause may include, but is not limited to, circumstances 99
149		-	where a taxpayer was unable to originally provide records under 100
150		-
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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		-
161		-
162		-	extraordinary circumstances as defined in s. 213.21(10)(d)2. 101
163		-	Section 2. Paragraph (b) of subse ction (14) of section 102
164		-	120.80, Florida Statutes, is amended to read: 103
165		-	120.80 Exceptions and special requirements; agencies. — 104
166		-	(14) DEPARTMENT OF REVENUE. — 105
167		-	(b) Taxpayer contest proceedings. — 106
168		-	1. In any administrative proceeding brought pursuant to 107
169		-	this chapter as authorized by s. 72.011(1), the taxpayer shall 108
170		-	be designated the "petitioner" and the Department of Revenue 109
171		-	shall be designated the "respondent," except that for actions 110
172		-	contesting an assessment or denial of refund under chapter 207, 111
173		-	the Department of Highway Safety and Motor Vehicles shall be 112
174		-	designated the "respondent," and for actions contesting an 113
175		-	assessment or denial of refund under chapters 210, 550, 561, 114
176		-	562, 563, 564, and 565, the Department of Business and 115
177		-	Professional Regulation shall b e designated the "respondent." 116
178		-	2. In any such administrative proceeding, the applicable 117
179		-	department's burden of proof, except as otherwise specifically 118
180		-	provided by general law, shall be limited to a showing that an 119
181		-	assessment has been made against the tax payer and the factual 120
182		-	and legal grounds upon which the applicable department made the 121
183		-	assessment. 122
184		-	3.a. Before Prior to filing a petition under this chapter, 123
185		-	the taxpayer shall pay to the applicable department the amount 124
186		-	of taxes, penalties, and accrued i nterest assessed by that 125
187		-
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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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199		-	department which are not being contested by the taxpayer. 126
200		-	Failure to pay the uncontested amount shall result in the 127
201		-	dismissal of the action and imposition of an additional penalty 128
202		-	of 25 percent of the amount taxed. 129
203		-	b. The requirements of s. 72.011(2) and (3)(a) are 130
204		-	jurisdictional for any action under this chapter to contest an 131
205		-	assessment or denial of refund by the Department of Revenue, the 132
206		-	Department of Highway Safety and Motor Vehicles, or the 133
207		-	Department of Business and Professi onal Regulation. 134
208		-	4. Except as provided in s. 220.719, further collection 135
209		-	and enforcement of the contested amount of an assessment for 136
210		-	nonpayment or underpayment of any tax, interest, or penalty 137
211		-	shall be stayed beginning on the date a petition is filed. Upon 138
212		-	entry of a final order, an agency may resume collection and 139
213		-	enforcement action. 140
214		-	5. The prevailing party, in a proceeding under ss. 120.569 141
215		-	and 120.57 authorized by s. 72.011(1), may recover all legal 142
216		-	costs incurred in such proceeding, including reas onable attorney 143
217		-	attorney's fees, if the losing party fails to raise a 144
218		-	justiciable issue of law or fact in its petition or response. 145
219		-	6. Upon review pursuant to s. 120.68 of final agency 146
220		-	action concerning an assessment of tax, penalty, or interest 147
221		-	with respect to a tax imposed under chapter 212, or the denial 148
222		-	of a refund of any tax imposed under chapter 212, if the court 149
223		-	finds that the Department of Revenue improperly rejected or 150
224		-
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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		-	modified a conclusion of law, the court may award reasonable 151
237		-	attorney attorney's fees and reasonable costs of the appeal to 152
238		-	the prevailing appellant. 153
239		-	7. A taxpayer may not submit records pertaining to an 154
240		-	assessment or refund claim as evidence in any proceeding brought 155
241		-	pursuant to this chapter as authorized by s. 72.011(1) if those 156
242		-	records were available to, or required to be kept by, the 157
243		-	taxpayer and not timely provided to the Department of Revenue 158
244		-	after a written request for the records during the audit or 159
245		-	protest period and before submission of a petition for hearing 160
246		-	under this chapter, unless the taxpayer demonstrates good cause 161
247		-	to the presiding officer for the taxpayer's failure to 162
248		-	previously provide such records to the department. Good cause 163
249		-	may include, but is not limited to, circumstances where a 164
250		-	taxpayer was unable to origin ally provide records under 165
251		-	extraordinary circumstances as defined in s. 213.21(10)(d)2. 166
252		-	Section 3. Paragraph (f) is added to subsection (4) of 167
253		-	section 202.34, Florida Statutes, and subsection (6) is added to 168
254		-	that section, to read: 169
255		-	202.34 Records requ ired to be kept; power to inspect; 170
256		-	audit procedure.— 171
257		-	(4) 172
258		-	(f) Once the notification required by paragraph (a) is 173
259		-	issued, the department, at any time, may respond to contact 174
260		-	initiated by a taxpayer to discuss the audit, and the taxpayer 175
261		-
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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		-
272		-
273		-	may provide records or other information, electronically or 176
274		-	otherwise, to the department. The department may examine, at any 177
275		-	time, documentation and other information voluntarily provided 178
276		-	by the taxpayer, its representative, or other parties, 179
277		-	information already in the depa rtment's possession, or publicly 180
278		-	available information. Examination by the department of such 181
279		-	information does not commence an audit if the review takes place 182
280		-	within 60 days after the notice of intent to conduct an audit. 183
281		-	The requirement in paragraph (a) d oes not limit the department 184
282		-	from making initial contact with the taxpayer to confirm receipt 185
283		-	of the notification or to confirm the date that the audit will 186
284		-	begin. If the taxpayer has not previously waived the 60 day 187
285		-	notice period and believes the departme nt commenced the audit 188
286		-	before the 61st day, the taxpayer must object in writing to the 189
287		-	department before the assessment is issued or the objection is 190
288		-	waived. If the objection is not waived and it is determined 191
289		-	during a formal or informal protest that the a udit was commenced 192
290		-	before the 61st day after the notice of intent to audit was 193
291		-	issued, the tolling period provided for in s. 213.345 shall be 194
292		-	considered lifted for the number of days equal to the difference 195
293		-	between the date the audit commenced and the 61st day from the 196
294		-	date of the department's notice of intent to audit. 197
295		-	(6) The department may adopt rules to administer this 198
296		-	section. 199
297		-	Section 4. Paragraph (a) of subsection (4) of section 200
298		-
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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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308		-
309		-
310		-	202.36, Florida Statutes, is amended to read: 201
311		-	202.36 Departmental powers; hearings; distress warrants; 202
312		-	bonds; subpoenas and subpoenas duces tecum. — 203
313		-	(4)(a) The department may issue subpoenas or subpoenas 204
314		-	duces tecum compelling the attendance and testimony of witnesses 205
315		-	and the production of books, records, written mater ials, and 206
316		-	electronically recorded information. Subpoenas must be issued 207
317		-	with the written and signed approval of the executive director 208
318		-	or his or her designee on a written and sworn application by any 209
319		-	employee of the department. The application must set for th the 210
320		-	reason for the application, the name of the person subpoenaed, 211
321		-	the time and place of appearance of the witness, and a 212
322		-	description of any books, records, or electronically recorded 213
323		-	information to be produced, together with a statement by the 214
324		-	applicant that the department has unsuccessfully attempted other 215
325		-	reasonable means of securing information and that the testimony 216
326		-	of the witness or the written or electronically recorded 217
327		-	materials sought in the subpoena are necessary for the 218
328		-	collection of taxes, pe nalty, or interest or the enforcement of 219
329		-	the taxes levied or administered under this chapter. A subpoena 220
330		-	shall be served in the manner provided by law and by the Florida 221
331		-	Rules of Civil Procedure and shall be returnable only during 222
332		-	regular business hours an d at least 20 calendar days after the 223
333		-	date of service of the subpoena. Any subpoena to which this 224
334		-	subsection applies must identify the taxpayer to whom the 225
335		-
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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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347		-	subpoena relates and to whom the records pertain and must 226
348		-	provide other information to enable the pe rson subpoenaed to 227
349		-	locate the records required under the subpoena. The department 228
350		-	shall give notice to the taxpayer to whom the subpoena relates 229
351		-	within 3 days after the day on which the service of the subpoena 230
352		-	is made. Within 14 days after service of the s ubpoena, the 231
353		-	person to whom the subpoena is directed may serve written 232
354		-	objection to the inspection or copying of any of the designated 233
355		-	materials. If objection is made, the department may not inspect 234
356		-	or copy the materials, except pursuant to an order of the 235
357		-	circuit court. If an objection is made, the department may 236
358		-	petition any circuit court for an order to comply with the 237
359		-	subpoena. The subpoena must contain a written notice of the 238
360		-	right to object to the subpoena. Every subpoena served upon the 239
361		-	witness or custodian of records must be accompanied by a copy of 240
362		-	the provisions of this subsection. If a person refuses to obey a 241
363		-	subpoena or subpoena duces tecum, the department may apply to 242
364		-	any circuit court of this state to enforce compliance with the 243
365		-	subpoena. Witnesses are entitled to be paid a mileage allowance 244
366		-	and witness fees as authorized for witnesses in civil cases. The 245
367		-	failure of a taxpayer to provide documents available to, or 246
368		-	required to be kept by, the taxpayer and requested by a subpoena 247
369		-	issued under this section creates a rebuttable presumption that 248
370		-	the resulting proposed final agency action by the department, as 249
371		-	to the requested documents, is correct and that the requested 250
372		-
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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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384		-	documents not produced by the taxpayer would be adverse to the 251
385		-	taxpayer's position as to the proposed final agency action. If a 252
386		-	taxpayer fails to provide documents requested by a subpoena 253
387		-	issued under this section, the department may make an assessment 254
388		-	from an estimate based upon the best information then available 255
389		-	to the department fo r the taxable period of retail sales of the 256
390		-	taxpayer, together with any accrued interest and penalties. The 257
391		-	department shall inform the taxpayer of the reason for the 258
392		-	estimate and the information and methodology used to derive the 259
393		-	estimate. The assessment shall be considered prima facie correct 260
394		-	and the taxpayer shall have the burden of showing any error in 261
395		-	it. The presumption and authority to use estimates for the 262
396		-	purpose of an assessment under this paragraph do not apply 263
397		-	solely because a taxpayer or the ta xpayer's representative 264
398		-	requests a conference to negotiate the production of a sample of 265
399		-	records demanded by a subpoena. 266
400		-	Section 5. Subsection (4) of section 206.14, Florida 267
401		-	Statutes, is amended to read: 268
402		-	206.14 Inspection of records; audits; hearings ; forms; 269
403		-	rules and regulations. — 270
404		-	(4) If any person unreasonably refuses access to such 271
405		-	records, books, papers or other documents, or equipment, or if 272
406		-	any person fails or refuses to obey such subpoenas duces tecum 273
407		-	or to testify, except for lawful reasons, before the department 274
408		-	or any of its authorized agents, the department shall certify 275
409		-
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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		-	the names and facts to the clerk of the circuit court of any 276
422		-	county; and the circuit court shall enter such order against 277
423		-	such person in the premises as the enforcement of this law and 278
424		-	justice requires. The failure of a taxpayer to provide documents 279
425		-	available to, or required to be kept by, the taxpayer and 280
426		-	requested by a subpoena issued under this section creates a 281
427		-	rebuttable presumption that the resulting proposed final ag ency 282
428		-	action by the department, as to the requested documents, is 283
429		-	correct and that the requested documents not produced by the 284
430		-	taxpayer would be adverse to the taxpayer's position as to the 285
431		-	proposed final agency action. If a taxpayer fails to provide 286
432		-	documents requested by a subpoena issued under this section, the 287
433		-	department may make an assessment from an estimate of the 288
434		-	taxpayer's liability based upon the best information then 289
435		-	available to the department. The department shall inform the 290
436		-	taxpayer of the reas on for the estimate and the information and 291
437		-	methodology used to derive the estimate. The assessment shall be 292
438		-	considered prima facie correct and the taxpayer shall have the 293
439		-	burden of showing any error in it. The presumption and authority 294
440		-	to use estimates for the purpose of an assessment under this 295
441		-	paragraph do not apply solely because a taxpayer or the 296
442		-	taxpayer's representative requests a conference to negotiate the 297
443		-	production of a sample of records demanded by a subpoena. 298
444		-	Section 6. Subsection (1) of s ection 206.9931, Florida 299
445		-	Statutes, is amended to read: 300
446		-
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454		-	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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457		-
458		-	206.9931 Administrative provisions. — 301
459		-	(1) Any person producing in, importing into, or causing to 302
460		-	be imported into this state taxable pollutants for sale, use, or 303
461		-	otherwise and who is not registered or licensed pursuant to 304
462		-	other parts of this chapter is hereby required to register and 305
463		-	become licensed for the purposes of this part. Such person shall 306
464		-	register as either a producer or importer of pollutants and 307
465		-	shall be subject to all applicable registrat ion and licensing 308
466		-	provisions of this chapter, as if fully set out in this part and 309
467		-	made expressly applicable to the taxes imposed herein, 310
468		-	including, but not limited to, ss. 206.02, 206.021, 206.022, 311
469		-	206.025, 206.03, 206.04, and 206.05. For the purposes of this 312
470		-	section, registrations required exclusively for this part shall 313
471		-	be made within 90 days of July 1, 1986, for existing businesses, 314
472		-	or before prior to the first production or importation of 315
473		-	pollutants for businesses created after July 1, 1986. The fee 316
474		-	for registration shall be $30. Failure to timely register is a 317
475		-	misdemeanor of the first degree, punishable as provided in s. 318
476		-	775.082 or s. 775.083. 319
477		-	Section 7. Paragraph (b) of subsection (3) of section 320
478		-	211.125, Florida Statutes, is amended to read: 321
479		-	211.125 Administration of law; books and records; powers 322
480		-	of the department; refunds; enforcement provisions; 323
481		-	confidentiality.— 324
482		-	(3) 325
483		-
484		-	CS/CS/HB 1041 2022
485		-
486		-
487		-
488		-	CODING: Words stricken are deletions; words underlined are additions.
489		-	hb1041-02-c2
490		-	Page 14 of 62
491		-	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
492		-
493		-
494		-
495		-	(b) The department may shall have the power to inspect or 326
496		-	examine the books, records, or papers of any operator, producer, 327
497		-	purchaser, royalty interest owner, taxpayer, or transporter of 328
498		-	taxable products which are reasonably required for the purposes 329
499		-	of this part and may require such person to testify under oath 330
500		-	or affirmation or to answer competent questions touching upon 331
501		-	such person's business or production of taxable products in this 332
502		-	the state. 333
503		-	1. The department may issue subpoenas to compel third 334
504		-	parties to testify or to produce records or other evidence held 335
505		-	by them. 336
506		-	2. Any duly authorized representative of the department 337
507		-	may administer an oath or affirmation. 338
508		-	3. If any person fails to comply with a request of the 339
509		-	department for the inspection of records, fails to give 340
510		-	testimony or respond to competent questions, or fails to comply 341
511		-	with a subpoena, a circuit court having jurisdiction over such 342
512		-	person may, upon application by the department, issue orders 343
513		-	necessary to secure compliance. The failure of a taxpayer to 344
514		-	provide documents available to, or required to be kept by, the 345
515		-	taxpayer and requested by a subpoena issued und er this section 346
516		-	creates a rebuttable presumption that the resulting proposed 347
517		-	final agency action by the department, as to the requested 348
518		-	documents, is correct and that the requested documents not 349
519		-	produced by the taxpayer would be adverse to the taxpayer's 350
520		-
521		-	CS/CS/HB 1041 2022
522		-
523		-
524		-
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528		-	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
529		-
530		-
531		-
532		-	position as to the proposed final agency action. If a taxpayer 351
533		-	fails to provide documents requested by a subpoena issued under 352
534		-	this section, the department may make an assessment from an 353
535		-	estimate based upon the best information then available to the 354
536		-	department. The department shall inform the taxpayer of the 355
537		-	reason for the estimate and the information and methodology used 356
538		-	to derive the estimate. The assessment shall be considered prima 357
539		-	facie correct and the taxpayer shall have the burden of showing 358
540		-	any error in it. 359
541		-	Section 8. Paragraph (a) of subsection (1) of section 360
542		-	212.05, Florida Statutes, is amended to read: 361
543		-	212.05 Sales, storage, use tax. —It is hereby declared to 362
544		-	be the legislative intent that every person is exercising a 363
545		-	taxable privilege who eng ages in the business of selling 364
546		-	tangible personal property at retail in this state, including 365
547		-	the business of making or facilitating remote sales; who rents 366
548		-	or furnishes any of the things or services taxable under this 367
549		-	chapter; or who stores for use or con sumption in this state any 368
550		-	item or article of tangible personal property as defined herein 369
551		-	and who leases or rents such property within the state. 370
552		-	(1) For the exercise of such privilege, a tax is levied on 371
553		-	each taxable transaction or incident, which tax is due and 372
554		-	payable as follows: 373
555		-	(a)1.a. At the rate of 6 percent of the sales price of 374
556		-	each item or article of tangible personal property when sold at 375
557		-
558		-	CS/CS/HB 1041 2022
559		-
560		-
561		-
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565		-	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
566		-
567		-
568		-
569		-	retail in this state, computed on each taxable sale for the 376
570		-	purpose of remitting the amount of tax due t he state, and 377
571		-	including each and every retail sale. 378
572		-	b. Each occasional or isolated sale of an aircraft, boat, 379
573		-	mobile home, or motor vehicle of a class or type which is 380
574		-	required to be registered, licensed, titled, or documented in 381
575		-	this state or by the United States Government is shall be 382
576		-	subject to tax at the rate provided in this paragraph. The 383
577		-	department shall by rule adopt any nationally recognized 384
578		-	publication for valuation of used motor vehicles as the 385
579		-	reference price list for any used motor vehicle which is 386
580		-	required to be licensed pursuant to s. 320.08( 1), (2), (3)(a), 387
581		-	(b), (c), or (e), or (9). If any party to an occasional or 388
582		-	isolated sale of such a vehicle reports to the tax collector a 389
583		-	sales price which is less than 80 percent of the average loan 390
584		-	price for the specified model and year of such vehicle as listed 391
585		-	in the most recent reference price list, the tax levied under 392
586		-	this paragraph shall be computed by the department on such 393
587		-	average loan price unless the parties to the sale have provided 394
588		-	to the tax collector an affidavit signed by each party, or ot her 395
589		-	substantial proof, stating the actual sales price. Any party to 396
590		-	such sale who reports a sales price less than the actual sales 397
591		-	price is guilty of a misdemeanor of the first degree, punishable 398
592		-	as provided in s. 775.082 or s. 775.083. The department shal l 399
593		-	collect or attempt to collect from such party any delinquent 400
594		-
595		-	CS/CS/HB 1041 2022
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597		-
598		-
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602		-	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
603		-
604		-
605		-
606		-	sales taxes. In addition, such party shall pay any tax due and 401
607		-	any penalty and interest assessed plus a penalty equal to twice 402
608		-	the amount of the additional tax owed. Notwithstanding any other 403
609		-	provision of law, the Department of Revenue may waive or 404
610		-	compromise any penalty imposed pursuant to this subparagraph. 405
611		-	2. This paragraph does not apply to the sale of a boat or 406
612		-	aircraft by or through a registered dealer under this chapter to 407
613		-	a purchaser who, at the time of taking delivery, is a 408
614		-	nonresident of this state, does not make his or her permanent 409
615		-	place of abode in this state, and is not engaged in carrying on 410
616		-	in this state any employment, trade, business, or profession in 411
617		-	which the boat or aircraf t will be used in this state, or is a 412
618		-	corporation none of the officers or directors of which is a 413
619		-	resident of, or makes his or her permanent place of abode in, 414
620		-	this state, or is a noncorporate entity that has no individual 415
621		-	vested with authority to particip ate in the management, 416
622		-	direction, or control of the entity's affairs who is a resident 417
623		-	of, or makes his or her permanent abode in, this state. For 418
624		-	purposes of this exemption, either a registered dealer acting on 419
625		-	his or her own behalf as seller, a registere d dealer acting as 420
626		-	broker on behalf of a seller, or a registered dealer acting as 421
627		-	broker on behalf of the nonresident purchaser may be deemed to 422
628		-	be the selling dealer. This exemption is shall not be allowed 423
629		-	unless: 424
630		-	a. The nonresident purchaser removes a qualifying boat, as 425
631		-
632		-	CS/CS/HB 1041 2022
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634		-
635		-
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637		-	hb1041-02-c2
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639		-	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
640		-
641		-
642		-
643		-	described in sub-subparagraph f., from this the state within 90 426
644		-	days after the date of purchase or extension, or the nonresident 427
645		-	purchaser removes a nonqualifying boat or an aircraft from this 428
646		-	state within 10 days after the date of purc hase or, when the 429
647		-	boat or aircraft is repaired or altered, within 20 days after 430
648		-	completion of the repairs or alterations; or if the aircraft 431
649		-	will be registered in a foreign jurisdiction and: 432
650		-	(I) Application for the aircraft's registration is 433
651		-	properly filed with a civil airworthiness authority of a foreign 434
652		-	jurisdiction within 10 days after the date of purchase; 435
653		-	(II) The nonresident purchaser removes the aircraft from 436
654		-	this the state to a foreign jurisdiction within 10 days after 437
655		-	the date the aircraft is registered by the applicable foreign 438
656		-	airworthiness authority; and 439
657		-	(III) The aircraft is operated in this the state solely to 440
658		-	remove it from this the state to a foreign jurisdi ction. 441
659		-	442
660		-	For purposes of this sub -subparagraph, the term "foreign 443
661		-	jurisdiction" means any jurisdiction outside of the United 444
662		-	States or any of its territories; 445
663		-	b. The nonresident purchaser, within 90 days after from 446
664		-	the date of departure, provides the depa rtment with written 447
665		-	proof that the nonresident purchaser licensed, registered, 448
666		-	titled, or documented the boat or aircraft outside this the 449
667		-	state. If such written proof is unavailable, within 90 days the 450
668		-
669		-	CS/CS/HB 1041 2022
670		-
671		-
672		-
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676		-	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
677		-
678		-
679		-
680		-	nonresident purchaser must shall provide proof that t he 451
681		-	nonresident purchaser applied for such license, title, 452
682		-	registration, or documentation. The nonresident purchaser shall 453
683		-	forward to the department proof of title, license, registration, 454
684		-	or documentation upon receipt; 455
685		-	c. The nonresident purchaser, within 30 days after 456
686		-	removing the boat or aircraft from this state Florida, furnishes 457
687		-	the department with proof of removal in the form of receipts for 458
688		-	fuel, dockage, slippage, tie -down, or hangaring from outside of 459
689		-	this state Florida. The information so provided must clearly and 460
690		-	specifically identify the boat or aircraft; 461
691		-	d. The selling dealer, within 30 days after the date of 462
692		-	sale, provides to the department a copy of the sales invoice, 463
693		-	closing statement, bills of sale, and the original affidavit 464
694		-	signed by the nonresident purchaser affirming that the 465
695		-	nonresident purchaser qualifies for exemption from sales tax 466
696		-	pursuant to this subparagraph and attesting that the nonresident 467
697		-	purchaser will provide the documentation required to 468
698		-	substantiate the exemption claimed under this subparagraph 469
699		-	attesting that he or she has read the provisions of this 470
700		-	section; 471
701		-	e. The seller makes a copy of the affidavit a part of his 472
702		-	or her record for as long as required by s. 213.35; and 473
703		-	f. Unless the nonresident purchaser of a boat of 5 net 474
704		-	tons of admeasurement or larger intends to remove the boat from 475
705		-
706		-	CS/CS/HB 1041 2022
707		-
708		-
709		-
710		-	CODING: Words stricken are deletions; words underlined are additions.
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713		-	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
714		-
715		-
716		-
717		-	this state within 10 days after the date of purchase or when the 476
718		-	boat is repaired or altered, within 20 days after completion of 477
719		-	the repairs or alterations, the nonresident purchaser ap plies to 478
720		-	the selling dealer for a decal which authorizes 90 days after 479
721		-	the date of purchase for removal of the boat. The nonresident 480
722		-	purchaser of a qualifying boat may apply to the selling dealer 481
723		-	within 60 days after the date of purchase for an extension d ecal 482
724		-	that authorizes the boat to remain in this state for an 483
725		-	additional 90 days, but not more than a total of 180 days, 484
726		-	before the nonresident purchaser is required to pay the tax 485
727		-	imposed by this chapter. The department is authorized to issue 486
728		-	decals in advance to dealers. The number of decals issued in 487
729		-	advance to a dealer shall be consistent with the volume of the 488
730		-	dealer's past sales of boats which qualify under this sub -489
731		-	subparagraph. The selling dealer or his or her agent shall mark 490
732		-	and affix the decals to qualifying boats in the manner 491
733		-	prescribed by the department, before delivery of the boat. 492
734		-	(I) The department is hereby authorized to charge dealers 493
735		-	a fee sufficient to recover the costs of decals issued, except 494
736		-	the extension decal shall cost $425. 495
737		-	(II) The proceeds from the sale of decals will be 496
738		-	deposited into the administrative trust fund. 497
739		-	(III) Decals shall display information to identify the 498
740		-	boat as a qualifying boat under this sub -subparagraph, 499
741		-	including, but not limited to, the decal's date of expiration. 500
742		-
743		-	CS/CS/HB 1041 2022
744		-
745		-
746		-
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748		-	hb1041-02-c2
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750		-	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
751		-
752		-
753		-
754		-	(IV) The department is authorized to require dealers who 501
755		-	purchase decals to file reports with the department and may 502
756		-	prescribe all necessary records by rule. All such records are 503
757		-	subject to inspection by the department. 504
758		-	(V) Any dealer or hi s or her agent who issues a decal 505
759		-	falsely, fails to affix a decal, mismarks the expiration date of 506
760		-	a decal, or fails to properly account for decals will be 507
761		-	considered prima facie to have committed a fraudulent act to 508
762		-	evade the tax and will be liable for pa yment of the tax plus a 509
763		-	mandatory penalty of 200 percent of the tax, and shall be liable 510
764		-	for fine and punishment as provided by law for a conviction of a 511
765		-	misdemeanor of the first degree, as provided in s. 775.082 or s. 512
766		-	775.083. 513
767		-	(VI) Any nonresident purch aser of a boat who removes a 514
768		-	decal before permanently removing the boat from this the state, 515
769		-	or defaces, changes, modifies, or alters a decal in a manner 516
770		-	affecting its expiration date before its expiration, or who 517
771		-	causes or allows the same to be done by an other, will be 518
772		-	considered prima facie to have committed a fraudulent act to 519
773		-	evade the tax and will be liable for payment of the tax plus a 520
774		-	mandatory penalty of 200 percent of the tax, and shall be liable 521
775		-	for fine and punishment as provided by law for a con viction of a 522
776		-	misdemeanor of the first degree, as provided in s. 775.082 or s. 523
777		-	775.083. 524
778		-	(VII) The department is authorized to adopt rules 525
779		-
780		-	CS/CS/HB 1041 2022
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782		-
783		-
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787		-	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
788		-
789		-
790		-
791		-	necessary to administer and enforce this subparagraph and to 526
792		-	publish the necessary forms and instructions. 527
793		-	(VIII) The department is hereby authorized to adopt 528
794		-	emergency rules pursuant to s. 120.54(4) to administer and 529
795		-	enforce the provisions of this subparagraph. 530
796		-	531
797		-	If the nonresident purchaser fails to remove the qualifying boat 532
798		-	from this state within the maximum 180 day s after purchase or a 533
799		-	nonqualifying boat or an aircraft from this state within 10 days 534
800		-	after purchase or, when the boat or aircraft is repaired or 535
801		-	altered, within 20 days after completion of such repairs or 536
802		-	alterations, or permits the boat or aircraft to r eturn to this 537
803		-	state within 6 months after from the date of departure, except 538
804		-	as provided in s. 212.08(7)(fff), or if the nonresident 539
805		-	purchaser fails to furnish the department with any of the 540
806		-	documentation required by this subparagraph within the 541
807		-	prescribed time period, the nonresident purchaser is shall be 542
808		-	liable for use tax on the cost price of the boat or aircraft 543
809		-	and, in addition thereto, payment of a penalty to the Department 544
810		-	of Revenue equal to the tax payable. This penalty shall be in 545
811		-	lieu of the penalty imposed by s. 212.12(2). The maximum 180 -day 546
812		-	period following the sale of a qualifying boat tax -exempt to a 547
813		-	nonresident may not be tolled for any reason. 548
814		-	Section 9. Subsections (2) and (5) of section 212.13, 549
815		-	Florida Statutes, are amended, and subse ction (7) is added to 550
816		-
817		-	CS/CS/HB 1041 2022
818		-
819		-
820		-
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822		-	hb1041-02-c2
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824		-	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
825		-
826		-
827		-
828		-	that section, to read: 551
829		-	212.13 Records required to be kept; power to inspect; 552
830		-	audit procedure.— 553
831		-	(2)(a) Each dealer, as defined in this chapter, shall 554
832		-	secure, maintain, and keep as long as required by s. 213.35 a 555
833		-	complete record of tangible personal property or services 556
834		-	received, used, sold at retail, distributed or stored, leased or 557
835		-	rented by said dealer, together with invoices, bills of lading, 558
836		-	gross receipts from such sales, and other pertinent records and 559
837		-	papers as may be require d by the department for the reasonable 560
838		-	administration of this chapter. All such records must be made 561
839		-	available to the department at reasonable times and places and 562
840		-	by reasonable means, including in an electronic format when so 563
841		-	kept by the dealer. Any deale r subject to this chapter who 564
842		-	violates this subsection commits a misdemeanor of the first 565
843		-	degree, punishable as provided in s. 775.082 or s. 775.083. If, 566
844		-	however, any subsequent offense involves intentional destruction 567
845		-	of such records with an intent to eva de payment of or deprive 568
846		-	the state of any tax revenues, such subsequent offense is a 569
847		-	felony of the third degree, punishable as provided in s. 775.082 570
848		-	or s. 775.083. 571
849		-	(b)1. As used in this paragraph, the term: 572
850		-	a. "Dealer" means a dealer, as defined in s. 573
851		-	212.06(2), who is licensed under chapter 561. 574
852		-	b. "Division" means the Division of Alcoholic 575
853		-
854		-	CS/CS/HB 1041 2022
855		-
856		-
857		-
858		-	CODING: Words stricken are deletions; words underlined are additions.
859		-	hb1041-02-c2
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861		-	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
862		-
863		-
864		-
865		-	Beverages and Tobacco of the Department of Business and 576
866		-	Professional Regulation. 577
867		-	c. "Transferor" means an entity or person, licensed 578
868		-	under chapter 561, who sells and delivers alcoholic beverages 579
869		-	to a dealer for purposes of resale. 580
870		-	2. Each dealer must maintain records of all monthly 581
871		-	sales and all monthly purchases of alcoholic beverages and 582
872		-	produce such records for inspection by the department. If 583
873		-	during the course of an audit, the department makes a formal 584
874		-	demand for such records and a dealer fails to comply with 585
875		-	such a demand, the department may issue a written request 586
876		-	for such records to the dealer, allowing the dealer an 587
877		-	additional 20 days to provide the requested records or show 588
878		-	reasonable cause why the records cannot be produced. If the 589
879		-	dealer fails to produce the requested records or show 590
880		-	reasonable cause as to why the records cannot be produced, 591
881		-	the department may issue a notice of intent to suspend th e 592
882		-	dealer's resale certificate. The dealer has 20 days to file 593
883		-	a petition with the department challenging the proposed 594
884		-	action pursuant to s. 120.569. If the dealer fails to timely 595
885		-	file a petition or the department prevails in a proceeding 596
886		-	challenging the no tice, the department shall suspend the 597
887		-	resale certificate. 598
888		-	3. If a dealer's resale certificate is suspended under 599
889		-	this subsection during the dealer's first sales and use tax 600
890		-
891		-	CS/CS/HB 1041 2022
892		-
893		-
894		-
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898		-	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
899		-
900		-
901		-
902		-	audit before the department, the dealer's failure to comply 601
903		-	is also deemed suff icient cause under s. 561.29(1)(a) for 602
904		-	the division to suspend the dealer's license and the 603
905		-	department shall promptly notify the dealer of such failure 604
906		-	and notify the division for appropriate action. The division 605
907		-	shall lift the suspension of the license an d the department 606
908		-	shall lift the suspension of the resale certificate if the 607
909		-	dealer provides the necessary records to conduct the audit 608
910		-	before the department issues an estimated assessment; posts a 609
911		-	bond with the department in the amount of an estimated 610
912		-	assessment to ensure payment of the assessment; or fully pays 611
913		-	any tax, penalties, and interest owed . 612
914		-	4. If a dealer's resale certificate is suspended under 613
915		-	this subsection and the audit is not the dealer's first 614
916		-	sales and use tax audit before the department, such failure 615
917		-	is sufficient cause under s. 561.29(1)(a) for the division 616
918		-	to revoke the dealer's license and the department shall 617
919		-	promptly notify the division and the dealer of such failure 618
920		-	for appropriate action by the division. 619
921		-	5. The department shall n otify the division when a 620
922		-	dealer's resale certificate has been suspended and shall 621
923		-	publish a list of dealers whose resale certificates have 622
924		-	been suspended as authorized under s. 213.053(21). The 623
925		-	division shall include notice of such suspension in its 624
926		-	license verification database, or provide a link to the 625
927		-
928		-	CS/CS/HB 1041 2022
929		-
930		-
931		-
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935		-	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
936		-
937		-
938		-
939		-	department's published list from the division's license 626
940		-	verification page. 627
941		-	6. A transferor may not accept orders from or deliver 628
942		-	alcohol beverages to a dealer more than 7 days, inclusive of 629
943		-	any Saturday, Sunday, or legal holiday, after the date the 630
944		-	department publishes the list under subparagraph 5. that 631
945		-	identifies that the dealer's resale certificate has been 632
946		-	suspended. 633
947		-	7. A transferor who sells alcoholic beverages to a 634
948		-	dealer whose resale certificate has been suspended is not 635
949		-	responsible for any tax, penalty, or interest due if the 636
950		-	alcoholic beverages are delivered no more than 7 days, 637
951		-	inclusive of any Saturday, Sunday, or legal holiday, after 638
952		-	the date the department publishes the list under 639
953		-	subparagraph 5. that identifies that the dealer's resale 640
954		-	certificate has been suspended. 641
955		-	8. The department may adopt rules to implement this 642
956		-	paragraph. 643
957		-	(5)(a) The department shall send written notification at 644
958		-	least 60 days before prior to the date an auditor is scheduled 645
959		-	to begin an audit, informing the taxpayer of the audit. The 646
960		-	department is not required to give 60 days' prior notification 647
961		-	of a forthcoming audit in any instance in which the taxpayer 648
962		-	requests an emergency audit. 649
963		-	(b) Such written notification must shall contain: 650
964		-
965		-	CS/CS/HB 1041 2022
966		-
967		-
968		-
969		-	CODING: Words stricken are deletions; words underlined are additions.
970		-	hb1041-02-c2
971		-	Page 27 of 62
972		-	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
973		-
974		-
975		-
976		-	1. The approximate date on which the auditor is scheduled 651
977		-	to begin the audit. 652
978		-	2. A reminder that all of the records, receipts, invoices, 653
979		-	resale certificates, and related documentation of the taxpayer 654
980		-	must be made available to the au ditor. 655
981		-	3. Any other requests or suggestions the department may 656
982		-	deem necessary. 657
983		-	(c) Only records, receipts, invoices, resale certificates, 658
984		-	and related documentation that which are available to the 659
985		-	auditor when such audit begins are shall be deemed acceptable 660
986		-	for the purposes of conducting such audit. A resale certificate 661
987		-	containing a date before prior to the date the audit commences 662
988		-	is shall be deemed acceptable documentation of the specific 663
989		-	transaction or transactions which occurred in the past, for the 664
990		-	purpose of conducting an audit. 665
991		-	(d) The provisions of this chapter concerning fraudulent 666
992		-	or improper records, receipts, invoices, resale certificates, 667
993		-	and related documentation shall apply when conducting any audit. 668
994		-	(e) The requirement in paragraph (a ) of 60 days' written 669
995		-	notification does not apply to the distress or jeopardy 670
996		-	situations referred to in s. 212.14 or s. 212.15. 671
997		-	(f) Once the notification required by paragraph (a) is 672
998		-	issued, the department, at any time, may respond to contact 673
999		-	initiated by a taxpayer to discuss the audit, and the taxpayer 674
1000		-	may provide documentation or other information, electronically 675
1001		-
1002		-	CS/CS/HB 1041 2022
1003		-
1004		-
1005		-
1006		-	CODING: Words stricken are deletions; words underlined are additions.
1007		-	hb1041-02-c2
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1009		-	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
1010		-
1011		-
1012		-
1013		-	or otherwise, to the department. The department may examine, at 676
1014		-	any time, documentation and other information voluntarily 677
1015		-	provided by the taxpayer, its representative, or other parties, 678
1016		-	information already in the department's possession, or publicly 679
1017		-	available information. Examination by the department of such 680
1018		-	information does not commence an audit if the review takes place 681
1019		-	within 60 days after the notice of intent to conduct an audit. 682
1020		-	The requirement in paragraph (a) does not limit the department 683
1021		-	from making initial contact with the taxpayer to confirm receipt 684
1022		-	of the notification or to confirm the date that the audit will 685
1023		-	begin. If the taxpayer has not previously waived the 60 day 686
1024		-	notice period and believes the department commenced the audit 687
1025		-	before the 61st day, the taxpayer must object in writing to the 688
1026		-	department before an assessment is issued or the objection is 689
1027		-	waived. If the objection is not waived and it is determined 690
1028		-	during a formal or informal protest that the audit was commenced 691
1029		-	before the 61st day after the notice of intent to audit was 692
1030		-	issued, the tolling period provided for in s. 213.345 shall be 693
1031		-	considered lifted for the number of day s equal to the difference 694
1032		-	between the date the audit commenced and the 61st day from the 695
1033		-	date of the department's notice of intent to audit. 696
1034		-	(7) The department may adopt rules to administer this 697
1035		-	section. 698
1036		-	Section 10. Paragraph (a) of subsection (7) of section 699
1037		-	212.14, Florida Statutes, is amended to read: 700
1038		-
1039		-	CS/CS/HB 1041 2022
1040		-
1041		-
1042		-
1043		-	CODING: Words stricken are deletions; words underlined are additions.
1044		-	hb1041-02-c2
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1046		-	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
1047		-
1048		-
1049		-
1050		-	212.14 Departmental powers; hearings; distress warrants; 701
1051		-	bonds; subpoenas and subpoenas duces tecum. — 702
1052		-	(7)(a) For purposes of collection and enforcement of 703
1053		-	taxes, penalties, and interest levied unde r this chapter, the 704
1054		-	department may issue subpoenas or subpoenas duces tecum 705
1055		-	compelling the attendance and testimony of witnesses and the 706
1056		-	production of books, records, written materials, and 707
1057		-	electronically recorded information. Subpoenas shall be issued 708
1058		-	with the written and signed approval of the executive director 709
1059		-	or his or her designee on written and sworn application by any 710
1060		-	employee of the department. The application must set forth the 711
1061		-	reason for the application, the name of the person subpoenaed, 712
1062		-	the time and place of appearance of the witness, and a 713
1063		-	description of any books, records, or electronically recorded 714
1064		-	information to be produced, together with a statement by the 715
1065		-	applicant that the department has unsuccessfully attempted other 716
1066		-	reasonable means of securing information and that the testimony 717
1067		-	of the witness or the written or electronically recorded 718
1068		-	materials sought in the subpoena are necessary for the 719
1069		-	collection of taxes, penalty, or interest or the enforcement of 720
1070		-	the taxes levied under this chapter. A subpoena must shall be 721
1071		-	served in the manner provided by law and by the Florida Rules of 722
1072		-	Civil Procedure and is shall be returnable only during regular 723
1073		-	business hours and at least 20 calendar days after the date of 724
1074		-	service of the subpoena. Any subpoena t o which this subsection 725
1075		-
1076		-	CS/CS/HB 1041 2022
1077		-
1078		-
1079		-
1080		-	CODING: Words stricken are deletions; words underlined are additions.
1081		-	hb1041-02-c2
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1083		-	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
1084		-
1085		-
1086		-
1087		-	applies must shall identify the taxpayer to whom the subpoena 726
1088		-	relates and to whom the records pertain and must shall provide 727
1089		-	other information to enable the person subpoenaed to locate the 728
1090		-	records required under the subpoena. The department shall give 729
1091		-	notice to the taxpayer to whom the subpoena relates within 3 730
1092		-	days after of the day on which the service of the subpoena is 731
1093		-	made. Within 14 days after service of the subpoena, the person 732
1094		-	to whom the subpoena is directed may serve written objection to 733
1095		-	inspection or copying of any of the designated materials. If 734
1096		-	objection is made, the department is shall not be entitled to 735
1097		-	inspect and copy the materials, except pursuant to an order of 736
1098		-	the circuit court. If an objection is made, the department may 737
1099		-	petition any circuit court for an order to comply with the 738
1100		-	subpoena. The subpoena must shall contain a written notice of 739
1101		-	the right to object to the subpoena. Every subpoena served upon 740
1102		-	the witness or records custodian must be accompanied by a copy 741
1103		-	of the provisions of this subsection. If a person refuses to 742
1104		-	obey a subpoena or subpoena duces tecum, the department may 743
1105		-	apply to any circuit court of this state to enforce compliance 744
1106		-	with the subpoena. Witnesses must shall be paid mileage and 745
1107		-	witness fees as authorized for witnesses in civil cases. The 746
1108		-	failure of a taxpayer to provide documents available to, or 747
1109		-	required to be kept by, the taxp ayer and requested by a subpoena 748
1110		-	issued under this section creates a rebuttable presumption that 749
1111		-	the resulting proposed final agency action by the department, as 750
1112		-
1113		-	CS/CS/HB 1041 2022
1114		-
1115		-
1116		-
1117		-	CODING: Words stricken are deletions; words underlined are additions.
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1120		-	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
1121		-
1122		-
1123		-
1124		-	to the requested documents, is correct and that the requested 751
1125		-	documents not produced by the ta xpayer would be adverse to the 752
1126		-	taxpayer's position as to the proposed final agency action. If a 753
1127		-	taxpayer fails to provide documents requested by a subpoena 754
1128		-	issued under this section, the department may make an assessment 755
1129		-	from an estimate based upon the bes t information then available 756
1130		-	to the department for the taxable period of retail sales of the 757
1131		-	taxpayer, together with any accrued interest and penalties. The 758
1132		-	department shall inform the taxpayer of the reason for the 759
1133		-	estimate and the information and methodo logy used to derive the 760
1134		-	estimate. The assessment shall be considered prima facie correct 761
1135		-	and the taxpayer shall have the burden of showing any error in 762
1136		-	it. The presumption and authority to use estimates for the 763
1137		-	purpose of assessment under this paragraph do not apply solely 764
1138		-	because a taxpayer or the taxpayer's representative requests a 765
1139		-	conference to negotiate the production of a sample of records 766
1140		-	demanded by a subpoena. 767
1141		-	Section 11. Subsection (22) is added to section 213.015, 768
1142		-	Florida Statutes, to read: 769
1143		-	213.015 Taxpayer rights. —There is created a Florida 770
1144		-	Taxpayer's Bill of Rights to guarantee that the rights, privacy, 771
1145		-	and property of Florida taxpayers are adequately safeguarded and 772
1146		-	protected during tax assessment, collection, and enforcement 773
1147		-	processes administered under the revenue laws of this state. The 774
1148		-	Taxpayer's Bill of Rights compiles, in one document, brief but 775
1149		-
1150		-	CS/CS/HB 1041 2022
1151		-
1152		-
1153		-
1154		-	CODING: Words stricken are deletions; words underlined are additions.
1155		-	hb1041-02-c2
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1157		-	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
1158		-
1159		-
1160		-
1161		-	comprehensive statements which explain, in simple, nontechnical 776
1162		-	terms, the rights and obligations of the Department of Revenue 777
1163		-	and taxpayers. Section 192.0105 provides additional rights 778
1164		-	afforded to payors of property taxes and assessments. The rights 779
1165		-	afforded taxpayers to ensure that their privacy and property are 780
1166		-	safeguarded and protected during tax assessment and collection 781
1167		-	are available only insofar as they are implemented in other 782
1168		-	parts of the Florida Statutes or rules of the Department of 783
1169		-	Revenue. The rights so guaranteed Florida taxpayers in the 784
1170		-	Florida Statutes and the departmental rules are: 785
1171		-	(22)(a) Florida's tax system is based on th e principle of 786
1172		-	voluntary compliance. The vast majority of taxpayers report 787
1173		-	honestly and accurately requiring little or no intervention by 788
1174		-	the department. Tax audits serve an important role in educating 789
1175		-	taxpayers and encouraging voluntary compliance. The le gislature 790
1176		-	finds that fair and equal treatment of taxpayers during the 791
1177		-	audit process is equally critical to promoting voluntary 792
1178		-	compliance and ensuring a sound system of taxation. 793
1179		-	(b) The compliance determination workgroup is created 794
1180		-	within the department. The workgroup shall be comprised of 8 795
1181		-	members, including: 796
1182		-	1. The taxpayers' rights advocate appointed under s. 797
1183		-	213.018. 798
1184		-	2. The executive director of the Department of Revenue or 799
1185		-	his or her designee. 800
1186		-
1187		-	CS/CS/HB 1041 2022
1188		-
1189		-
1190		-
1191		-	CODING: Words stricken are deletions; words underlined are additions.
1192		-	hb1041-02-c2
1193		-	Page 33 of 62
1194		-	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
1195		-
1196		-
1197		-
1198		-	3. One person designated by the Nationa l Federation of 801
1199		-	Independent Business in Florida. 802
1200		-	4. The executive director of Florida TaxWatch or his or 803
1201		-	her designee. 804
1202		-	5. One person designated by Associated Industries of 805
1203		-	Florida. 806
1204		-	6. One person designated by the Florida Retail Federation. 807
1205		-	7. One person designated by The Florida Bar practicing as 808
1206		-	an attorney in the field of state taxation in this state. 809
1207		-	8. One person designated by the Florida Institute of 810
1208		-	Certified Public Accountants practicing as a certified public 811
1209		-	accountant in the field of s tate taxation in this state. 812
1210		-	(c) Each member appointed, except as specifically 813
1211		-	identified, must be the owner or the person primarily 814
1212		-	responsible for tax compliance for a business that is subject to 815
1213		-	registration with the department for tax obligations und er the 816
1214		-	state's revenue laws. The members of the workgroup shall serve 817
1215		-	without compensation or reimbursement for any expenses incurred 818
1216		-	except for department staff. The executive director of Florida 819
1217		-	TaxWatch or his or her designee shall serve as the chair of the 820
1218		-	workgroup. The executive director of the department or his or 821
1219		-	her designee shall be a nonvoting member. 822
1220		-	(d) The workgroup shall analyze each statute, rule, or 823
1221		-	department procedure related to the department's authority to 824
1222		-	conduct audits and inspect records, with a focus on improving 825
1223		-
1224		-	CS/CS/HB 1041 2022
1225		-
1226		-
1227		-
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1231		-	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
1232		-
1233		-
1234		-
1235		-	communication and taxpayer compliance and reducing taxpayer 826
1236		-	burden. 827
1237		-	(e) The workgroup may provide findings, recommend proposed 828
1238		-	legislation, or recommend procedural changes. The findings and 829
1239		-	recommendations must be suppo rted by the vote of a majority of 830
1240		-	the workgroup members. 831
1241		-	(f) The department may assign department staff and 832
1242		-	resources to assist the workgroup as determined by the executive 833
1243		-	director of the department. The workgroup may annually spend 834
1244		-	funds appropriated t o the department for the workgroup to 835
1245		-	provide staffing and administrative expenses of the workgroup. 836
1246		-	(g) No later than June 30, 2023, the workgroup shall 837
1247		-	submit any proposed legislation or reports to the Governor and 838
1248		-	Cabinet, the President of the Senate, and the Speaker of the 839
1249		-	House of Representatives. 840
1250		-	(h) This subsection shall be effective July 1, 2022, and 841
1251		-	shall be repealed December 31, 2023. 842
1252		-	Section 12. Section 213.051, Florida Statutes, is amended 843
1253		-	to read: 844
1254		-	213.051 Service of subpoenas. — 845
1255		-	(1) For the purpose of administering and enforcing the 846
1256		-	provisions of the revenue laws of this state, the executive 847
1257		-	director of the Department of Revenue, or any of his or her 848
1258		-	assistants designated in writing by the executive director, may 849
1259		-	shall be authorized t o serve subpoenas and subpoenas duces tecum 850
1260		-
1261		-	CS/CS/HB 1041 2022
1262		-
1263		-
1264		-
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1268		-	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
1269		-
1270		-
1271		-
1272		-	issued by the state attorney relating to investigations 851
1273		-	concerning the taxes enumerated in s. 213.05. 852
1274		-	(2) In addition to the procedures for service prescribed 853
1275		-	by chapter 48, the department may serve subpoenas i t issues 854
1276		-	pursuant to ss. 202.36, 206.14, 211.125, 212.14, and 220.735 855
1277		-	upon any business registered with the department at the address 856
1278		-	on file with the department if it received correspondence from 857
1279		-	the business from that address within 30 days before a subp oena 858
1280		-	is issued or the address that is listed with the Department of 859
1281		-	State Division of Corporations as a principal or business 860
1282		-	address. If a business's address is not in this state, service 861
1283		-	is made upon proof of delivery by certified or registered mail 862
1284		-	or under the notice provisions of s. 213.0537. 863
1285		-	Section 13. Subsections (21) and (22) of section 213.053, 864
1286		-	Florida Statutes, are renumbered as subsections (22) and (23), 865
1287		-	respectively, and subsection (21) is added to that section, to 866
1288		-	read: 867
1289		-	213.053 Confidentiality and information sharing. — 868
1290		-	(21)(a) The department shall publish a list of dealers 869
1291		-	whose resale certificates have been suspended pursuant to s. 870
1292		-	212.13(2)(b). The list may contain the name of the dealer, 871
1293		-	including the name under which the dealer does business; the 872
1294		-	address of the dealer; the dealer's employer identification 873
1295		-	number or other taxpayer identification number; and the date on 874
1296		-	which the dealer was added to the list. 875
1297		-
1298		-	CS/CS/HB 1041 2022
1299		-
1300		-
1301		-
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1305		-	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
1306		-
1307		-
1308		-
1309		-	(b) The department shall update the list daily as needed 876
1310		-	to reflect additions to and deletions from the list. 877
1311		-	(c) The department may adopt rules to administer this 878
1312		-	subsection. 879
1313		-	Section 14. Section 213.06, Florida Statutes, is amended, 880
1314		-	to read: 881
1315		-	213.06 Rules of department; circumstances requiring 882
1316		-	emergency rules.— 883
1317		-	(1) The Department of Revenue may has the authority to 884
1318		-	adopt rules pursuant to ss. 120.536(1) and 120.54 to implement 885
1319		-	provisions of the revenue laws. 886
1320		-	(2) The executive director of the department may adopt 887
1321		-	emergency rules pursuant to s. 120.54 on behalf of the 888
1322		-	department when the effective date of a legislative change 889
1323		-	occurs sooner than 120 60 days after the close of a legislative 890
1324		-	session in which enacted or after the governor approves or fails 891
1325		-	to veto the legislative change, whichever is later, and the 892
1326		-	change affects a tax rate or a collection or reporting procedure 893
1327		-	which affects a substantial number of dealers or persons subject 894
1328		-	to the tax change or procedure. The Legislature finds that such 895
1329		-	circumstances qualify as an exception to the prerequisite of a 896
1330		-	finding of immediate danger to the public health, safety, or 897
1331		-	welfare as set forth in s. 120.54(4)(a) and qualify as 898
1332		-	circumstances requiring an emergency rule. Emergency rules 899
1333		-	adopted under this subsection are exempt from s. 120.54(4)(c), 900
1334		-
1335		-	CS/CS/HB 1041 2022
1336		-
1337		-
1338		-
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1342		-	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
1343		-
1344		-
1345		-
1346		-	remain in effect for 6 mont hs or until replaced by rules adopted 901
1347		-	under the nonemergency rulemaking procedures of the 902
1348		-	Administrative Procedure Act, and may be renewed for no more 903
1349		-	than 3 additional 6 month periods during the pendency of 904
1350		-	procedures to adopt permanent rules addressing t he subject of 905
1351		-	the emergency rules. 906
1352		-	(3) The grants of rulemaking authority in subsections (1) 907
1353		-	and (2) are sufficient to allow the department to adopt rules 908
1354		-	implementing all revenue laws administered by the department. 909
1355		-	Each revenue law administered by the department is an enabling 910
1356		-	statute authorizing the department to implement it, regardless 911
1357		-	of whether the enabling statute contains its own grant of 912
1358		-	rulemaking authority. 913
1359		-	Section 15. Paragraph (b) of subsection (1) and paragraph 914
1360		-	(a) of subsection (3) of section 213.21, Florida Statutes, are 915
1361		-	amended, and subsections (11) and (12) are added to that 916
1362		-	section, to read: 917
1363		-	213.21 Informal conferences; compromises. — 918
1364		-	(1)(b) The statute of limitations upon the issuance of 919
1365		-	final assessments and the period for fili ng a claim for refund 920
1366		-	as required by s. 215.26(2) for any transactions occurring 921
1367		-	during the audit period shall be tolled during the period in 922
1368		-	which the taxpayer is engaged in a procedure under this section. 923
1369		-	(3)(a) A taxpayer's liability for any tax or in terest 924
1370		-	specified in s. 72.011(1) may be compromised by the department 925
1371		-
1372		-	CS/CS/HB 1041 2022
1373		-
1374		-
1375		-
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1379		-	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
1380		-
1381		-
1382		-
1383		-	upon the grounds of doubt as to liability for or collectibility 926
1384		-	of such tax or interest. A taxpayer's liability for interest 927
1385		-	under any of the chapters specified in s. 72.011(1) shall be 928
1386		-	settled or compromised in whole or in part whenever or to the 929
1387		-	extent that the department determines that the delay in the 930
1388		-	determination of the amount due is attributable to the action or 931
1389		-	inaction of the department. A taxpayer's liability for penalties 932
1390		-	under any of the chapters specified in s. 72.011(1) that are 933
1391		-	greater than 25 percent of the tax must may be settled or 934
1392		-	compromised if it is determined by the department determines 935
1393		-	that the noncompliance is not due to reasonable cause and not to 936
1394		-	willful negligence, willful neglect, or fraud. In addition, a 937
1395		-	taxpayer's liability for penalties under any of the chapters 938
1396		-	specified in s. 72.011(1) up to and including 25 percent of the 939
1397		-	tax may be settled or compromised if the department determines 940
1398		-	that reasonable cause exists and the penalties greater than 25 941
1399		-	percent of the tax were compromised because the noncompliance is 942
1400		-	not due to willful negligence, willful neglect, or fraud. There 943
1401		-	is a rebuttable presumption that a taxpayer's noncompliance is 944
1402		-	due to willful neglige nce, willful neglect, or fraud when 945
1403		-	adequate records as requested by the department are not provided 946
1404		-	to the department before assessment is issued. The presumption 947
1405		-	may be rebutted by a showing of reasonable cause why adequate 948
1406		-	records as requested were not provided or were unavailable to 949
1407		-	the taxpayer. The facts and circumstances are subject to de novo 950
1408		-
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1416		-	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
1417		-
1418		-
1419		-
1420		-	review to determine the existence of reasonable cause in any 951
1421		-	administrative proceeding or judicial action challenging an 952
1422		-	assessment of penalty under any of the chapters specified in s. 953
1423		-	72.011(1). A taxpayer who establishes reasonable reliance on the 954
1424		-	written advice issued by the department to the taxpayer is will 955
1425		-	be deemed to have shown reasonable cause for the noncompliance. 956
1426		-	In addition, a taxpayer's liability f or penalties under any of 957
1427		-	the chapters specified in s. 72.011(1) in excess of 25 percent 958
1428		-	of the tax shall be settled or compromised if the department 959
1429		-	determines that the noncompliance is due to reasonable cause and 960
1430		-	not to willful negligence, willful neglec t, or fraud. The 961
1431		-	department shall maintain records of all compromises, and the 962
1432		-	records shall state the basis for the compromise. The records of 963
1433		-	compromise under this paragraph are shall not be subject to 964
1434		-	disclosure pursuant to s. 119.07(1) and are shall be considered 965
1435		-	confidential information governed by the provisions of s. 966
1436		-	213.053. 967
1437		-	(11) Following the expiration of time for a taxpayer to 968
1438		-	challenge an assessment or denial of a refund as provided in s. 969
1439		-	72.011, the department may consider a request to settle or 970
1440		-	compromise any tax, interest, penalty, or other liability under 971
1441		-	this section if the taxpayer demonstrates that the failure to 972
1442		-	initiate a timely challenge was due to a qualified event that 973
1443		-	directly impacted compliance with that section. For purposes of 974
1444		-	this subsection, a qualified event is limited to the occurrence 975
1445		-
1446		-	CS/CS/HB 1041 2022
1447		-
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1453		-	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
1454		-
1455		-
1456		-
1457		-	of events during an audit or the expired protest period which 976
1458		-	were beyond the control of the taxpayer, including, but not 977
1459		-	limited to, the death or life -threatening injury or illness of 978
1460		-	the taxpayer or an immediate family member of the taxpayer; the 979
1461		-	death or life-threatening injury or illness of the responsible 980
1462		-	party that controlled, managed, or directed the affected 981
1463		-	business entity; acts of war or terrorism; natural disasters; 982
1464		-	fire; or other catastrophic loss. The department may not 983
1465		-	consider a request received more than 180 days after the 984
1466		-	expiration of time allowed under s. 72.011. 985
1467		-	(12) Any decision by the department regarding a taxpayer's 986
1468		-	request to compromise or settle a liability under this section 987
1469		-	is not a final order subject to review under chapter 120. 988
1470		-	Section 16. Section 213.34, Florida Statutes, is amended 989
1471		-	to read: 990
1472		-	213.34 Authority to audit. — 991
1473		-	(1) The Department of Revenue may shall have the authority 992
1474		-	to audit and examine the acc ounts, books, or records of all 993
1475		-	persons who are subject to a revenue law made applicable to this 994
1476		-	chapter, or otherwise placed under the control and 995
1477		-	administration of the department, for the purpose of 996
1478		-	ascertaining the correctness of any return which has be en filed 997
1479		-	or payment which has been made, or for the purpose of making a 998
1480		-	return where none has been made. 999
1481		-	(2) The department, or its duly authorized agents, may 1000
1482		-
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1490		-	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
1491		-
1492		-
1493		-
1494		-	inspect such books and records necessary to ascertain a 1001
1495		-	taxpayer's compliance with the revenue laws of this state, 1002
1496		-	provided that the department's power to make an assessment or 1003
1497		-	grant a refund has not terminated under s. 95.091(3). 1004
1498		-	(a) During the course of an audit, but before an 1005
1499		-	assessment other than a jeopardy assessment is issued, the 1006
1500		-	department shall issue to the taxpayer a notice explaining the 1007
1501		-	audit findings. No later than 30 days after the notice is 1008
1502		-	issued, the taxpayer may request an exit conference in writing 1009
1503		-	at a mutually agreeable date and time with the department's 1010
1504		-	audit staff to discus s the audit findings. The exit conference 1011
1505		-	must be conducted no later than 30 days after the taxpayer 1012
1506		-	requests the conference, unless the taxpayer and the department 1013
1507		-	enter into an agreement to extend the audit tolling period 1014
1508		-	pursuant to s. 213.23. The taxpa yer shall be given an 1015
1509		-	opportunity at or before the exit conference to provide 1016
1510		-	additional information and documents to the department to rebut 1017
1511		-	the audit findings. Upon the mutual written agreement between 1018
1512		-	the department and the taxpayer to extend the audit tolling 1019
1513		-	period pursuant to s. 213.23, the exit conference may be 1020
1514		-	continued to allow the taxpayer additional time to provide 1021
1515		-	information and documents to the department. The department 1022
1516		-	shall review any information provided by the taxpayer and, if 1023
1517		-	the department revises the audit findings, a copy of the revised 1024
1518		-	audit findings must be provided to the taxpayer. Such revision 1025
1519		-
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1527		-	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
1528		-
1529		-
1530		-
1531		-	of the audit findings does not provide a right to any additional 1026
1532		-	conference. 1027
1533		-	(b) If an exit conference is timely requested in writing, 1028
1534		-	the limitations in s. 95.091(3) are tolled an additional 60 1029
1535		-	days. If the department fails to offer a taxpayer the 1030
1536		-	opportunity to hold an exit conference despite a timely written 1031
1537		-	request, the limitations period in s. 95.091(3) shall not be 1032
1538		-	tolled for the additional 60 days. If the assessment is issued 1033
1539		-	outside of the limitations period, the assessment shall be 1034
1540		-	reduced by the amount of those taxes, penalties, and interest 1035
1541		-	for reporting periods outside of the limitations period, as 1036
1542		-	modified by any other tolling or extension provisions. 1037
1543		-	(c) If a request for an exit conference is not timely 1038
1544		-	made, the right to a conference is waived. A taxpayer may also 1039
1545		-	affirmatively waive its right to an exit conference. Failure to 1040
1546		-	hold an exit conference does not preclude the de partment from 1041
1547		-	issuing an assessment. 1042
1548		-	(d) The department may adopt rules to implement this 1043
1549		-	subsection. 1044
1550		-	(3) The department may correct by credit or refund any 1045
1551		-	overpayment of tax, penalty, or interest revealed by an audit 1046
1552		-	and shall make assessment of any deficiency in tax, penalty, or 1047
1553		-	interest determined to be due. 1048
1554		-	(4) Notwithstanding the provisions of s. 215.26, the 1049
1555		-	department shall offset the overpayment of any tax during an 1050
1556		-
1557		-	CS/CS/HB 1041 2022
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1564		-	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
1565		-
1566		-
1567		-
1568		-	audit period against a deficiency of any tax, penalty, or 1051
1569		-	interest determined to be due during the same audit period. 1052
1570		-	(5) After application of subsection (4), if the 1053
1571		-	department's audit finds that the tax paid is more than the 1054
1572		-	correct amount, the department shall refund the overpayment that 1055
1573		-	is within the applicable period provided by s. 215.26. Such 1056
1574		-	action by the department does not prevent a taxpayer from 1057
1575		-	challenging the amount of the refund pursuant to chapters 72 and 1058
1576		-	120 or applying for a refund of additional tax within the 1059
1577		-	applicable period. 1060
1578		-	Section 17. Subsections (1), (3), and (6) of section 1061
1579		-	213.67, Florida Statutes, are amended to read: 1062
1580		-	213.67 Garnishment. — 1063
1581		-	(1) If a person is delinquent in the payment of any taxes, 1064
1582		-	penalties, and interest, additional daily accrued interest, 1065
1583		-	costs, and fees owed to the department, the e xecutive director 1066
1584		-	or his or her designee may give notice of the amount of such 1067
1585		-	delinquency by certified or registered mail, by personal 1068
1586		-	service, or by electronic means, including, but not limited to, 1069
1587		-	facsimile transmissions, electronic data interchange, or use of 1070
1588		-	the Internet, to all persons having in their possession or under 1071
1589		-	their control any credits or personal property, exclusive of 1072
1590		-	wages, belonging to the delinquent taxpayer, or owing any debts 1073
1591		-	to such delinquent taxpayer at the time of receipt by them of 1074
1592		-	such notice. Thereafter, any person who has been notified may 1075
1593		-
1594		-	CS/CS/HB 1041 2022
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1601		-	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
1602		-
1603		-
1604		-
1605		-	not transfer or make any other disposition of such credits, 1076
1606		-	other personal property, or debts until the executive director 1077
1607		-	or his or her designee consents to a transfer or disposition or 1078
1608		-	until 60 days after the receipt of such notice. However, the 1079
1609		-	credits, other personal property, or debts that exceed the 1080
1610		-	delinquent amount stipulated in the notice are not subject to 1081
1611		-	this section, wherever held, if the taxpayer does not have a 1082
1612		-	prior history of tax delinquencies. If during the effective 1083
1613		-	period of the notice to withhold, any person so notified makes 1084
1614		-	any transfer or disposition of the property or debts required to 1085
1615		-	be withheld under this section, he or she is liable to the state 1086
1616		-	for any indebtedness owed to the department by the person with 1087
1617		-	respect to whose obligation the notice was given to the extent 1088
1618		-	of the value of the property or the amount of the debts thus 1089
1619		-	transferred or paid if, solely by reason of such transfer or 1090
1620		-	disposition, the state is u nable to recover the indebtedness of 1091
1621		-	the person with respect to whose obligation the notice was 1092
1622		-	given. If the delinquent taxpayer contests the intended levy in 1093
1623		-	circuit court or under chapter 120, the notice under this 1094
1624		-	section remains effective until that f inal resolution of the 1095
1625		-	contest. Any financial institution receiving such notice 1096
1626		-	maintains will maintain a right of setoff for any transaction 1097
1627		-	involving a debit card occurring on or before the date of 1098
1628		-	receipt of such notice. 1099
1629		-	(3) During the last 30 days of the 60-day period set forth 1100
1630		-
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1638		-	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
1639		-
1640		-
1641		-
1642		-	in subsection (1), the executive director or his or her designee 1101
1643		-	may levy upon such credits, other personal property, or debts. 1102
1644		-	The levy must be accomplished by delivery of a notice of levy by 1103
1645		-	certified or registered mail, by personal service, or by secure 1104
1646		-	electronic means. Upon receipt of the notice of levy, which the 1105
1647		-	person possessing the credits, other personal property, or debts 1106
1648		-	shall transfer them to the department or pay to the department 1107
1649		-	the amount owed to the delinquent taxpayer. 1108
1650		-	(6)(a) Levy may be made under subsection (3) upon credits, 1109
1651		-	other personal property, or debt of any person with respect to 1110
1652		-	any unpaid tax, penalties, and interest, additional daily 1111
1653		-	accrued interest, costs, and fees only after the executive 1112
1654		-	director or his or her designee has notified such person in 1113
1655		-	writing of the intention to make such levy. 1114
1656		-	(b) No less than 30 days before the day of the levy, the 1115
1657		-	notice of intent to levy required under paragraph (a) must shall 1116
1658		-	be given in person or sent by certified or registered mail to 1117
1659		-	the person's last known address. 1118
1660		-	(c) The notice required in paragraph (a) must include a 1119
1661		-	brief statement that sets forth in simple and nontechnical 1120
1662		-	terms: 1121
1663		-	1. The provisions of this section relating to levy and 1122
1664		-	sale of property; 1123
1665		-	2. The procedures applicable to the levy under this 1124
1666		-	section; 1125
1667		-
1668		-	CS/CS/HB 1041 2022
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1675		-	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
1676		-
1677		-
1678		-
1679		-	3. The administrative and judicial appeals available to 1126
1680		-	the taxpayer with respect to such levy and sale, and the 1127
1681		-	procedures relating to such appeals; an d 1128
1682		-	4. Any The alternatives, if any, available to taxpayers 1129
1683		-	which could prevent levy on the property. 1130
1684		-	Section 18. Section 213.345, Florida Statutes, is amended 1131
1685		-	to read: 1132
1686		-	213.345 Tolling of periods during an audit. —The 1133
1687		-	limitations in s. 95.091(3) and the period for filing a claim 1134
1688		-	for refund as required by s. 215.26(2) are shall be tolled for a 1135
1689		-	period of 1 year if the Department of Revenue has, on or after 1136
1690		-	July 1, 1999, issued a notice of intent to conduct an audit or 1137
1691		-	investigation of the taxpayer's account within the applicable 1138
1692		-	period of time. The 1-year period is tolled upon receipt of 1139
1693		-	written objections to the subpoena and for the entire pendency 1140
1694		-	of any action that seeks an order to enforce compliance with or 1141
1695		-	to challenge any subpoena issued by the department compelling 1142
1696		-	the attendance and testimony of witnesses and the production of 1143
1697		-	books, records, written materials, and electronically recorded 1144
1698		-	information. The department must commence an audit within 120 1145
1699		-	days after it issues a notice of intent to conduct an audit, 1146
1700		-	unless the taxpayer requests a delay. If the taxpayer does not 1147
1701		-	request a delay and the department does not begin the audit 1148
1702		-	within 120 days after issuing the noti ce, the tolling period 1149
1703		-	terminates shall terminate unless the taxpayer and the 1150
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1712		-	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
1713		-
1714		-
1715		-
1716		-	department enter into an agreement to extend the period pursuant 1151
1717		-	to s. 213.23. If the department issues a notice explaining audit 1152
1718		-	findings under s. 213.34(2)(a) based on an estim ate because the 1153
1719		-	taxpayer has failed or refuses to provide records, the audit 1154
1720		-	will be deemed to have commenced for purposes of this section. 1155
1721		-	In the event the department issues an assessment beyond the 1156
1722		-	tolling period, the assessment will be considered late a nd the 1157
1723		-	assessment shall be reduced by the amount of those taxes, 1158
1724		-	penalties, and interest for reporting periods outside of the 1159
1725		-	limitations period, as modified by any other tolling or 1160
1726		-	extension provisions . 1161
1727		-	Section 19. Section 220.42, Florida Statutes, is amended 1162
1728		-	to read: 1163
1729		-	220.42 Methods of accounting. — 1164
1730		-	(1) For purposes of this code, a taxpayer's method of 1165
1731		-	accounting must shall be the same as such taxpayer's method of 1166
1732		-	accounting for federal income tax purposes , except as provided 1167
1733		-	in subsection (3). If no method of accounting has been regularly 1168
1734		-	used by a taxpayer, net income for purposes of this code must 1169
1735		-	shall be computed by the such method that as in the opinion of 1170
1736		-	the department determines most fairly reflects income. 1171
1737		-	(2) If a taxpayer's method of ac counting is changed for 1172
1738		-	federal income tax purposes, the taxpayer's method of accounting 1173
1739		-	for purposes of this code must shall be similarly changed. 1174
1740		-	(3) Any taxpayer which has elected for federal income tax 1175
1741		-
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1749		-	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
1750		-
1751		-
1752		-
1753		-	purposes to report any portion of its income on the completed 1176
1754		-	contract method of accounting under Treasury Regulation 1.451 -1177
1755		-	3(b)(2) may elect to return the income so reported on the 1178
1756		-	percentage of completion method of accounting under Treasury 1179
1757		-	Regulation 1.451-3(b)(1), provided the taxpayer regularly 1180
1758		-	maintains its books of account and reports to its shareholders 1181
1759		-	on the percentage of completion method. The election provided by 1182
1760		-	this subsection shall be allowed only if it is made, in such 1183
1761		-	manner as the department may prescribe, not later than the due 1184
1762		-	date, including any extensions thereof, for filing a return for 1185
1763		-	the taxpayer's first taxable year under this code in which a 1186
1764		-	portion of its income is returned on the completed contract 1187
1765		-	method of accounting for federal tax purposes. An election made 1188
1766		-	pursuant to this subsection shall apply to all subsequent 1189
1767		-	taxable years of the taxpayers unless the department consents in 1190
1768		-	writing to its revocation. 1191
1769		-	Section 20. Subsection (4) is added to section 220.735, 1192
1770		-	Florida Statutes, to read: 1193
1771		-	220.735 Production of witnesses and records.— 1194
1772		-	(4) The failure of a taxpayer to provide documents 1195
1773		-	available to, or required to be kept by, the taxpayer and 1196
1774		-	requested by a subpoena issued under this section creates a 1197
1775		-	rebuttable presumption that the resulting proposed final agency 1198
1776		-	action by the department, as to the requested documents, is 1199
1777		-	correct and that the requested documents not produced by the 1200
1778		-
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1786		-	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
1787		-
1788		-
1789		-
1790		-	taxpayer would be adverse to the taxpayer's position as to the 1201
1791		-	proposed final agency action. If a taxpayer fails to provide 1202
1792		-	documents requested by a subpoena issued under this section, the 1203
1793		-	department may determine the amount of tax due according to its 1204
1794		-	best judgement and may issue a notice of deficiency to the 1205
1795		-	taxpayer, setting forth the amount of tax, interest, and any 1206
1796		-	penalties proposed to be assessed. The department must inform 1207
1797		-	the taxpayer of the reason for the estimate and the information 1208
1798		-	and methodology used to derive the estimate. The assessment 1209
1799		-	shall be considered prima facie correct and the taxpayer shall 1210
1800		-	have the burden of showing any error in it. 1211
1801		-	Section 21. Paragraph (e) of subsection (3) of section 1212
1802		-	443.131, Florida Statutes, is amended to read: 1213
1803		-	443.131 Contributions. — 1214
1804		-	(3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 1215
1805		-	EXPERIENCE.— 1216
1806		-	(e) Assignment of variations from the sta ndard rate.— 1217
1807		-	1. As used in this paragraph, the terms "total benefit 1218
1808		-	payments," "benefits paid to an individual," and "benefits 1219
1809		-	charged to the employment record of an employer" mean the amount 1220
1810		-	of benefits paid to individuals multiplied by: 1221
1811		-	a. For benefits paid before prior to July 1, 2007, 1. 1222
1812		-	b. For benefits paid during the period beginning on July 1223
1813		-	1, 2007, and ending March 31, 2011, 0.90. 1224
1814		-	c. For benefits paid after March 31, 2011, 1. 1225
1815		-
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1818		-
1819		-
1820		-	CODING: Words stricken are deletions; words underlined are additions.
1821		-	hb1041-02-c2
1822		-	Page 50 of 62
1823		-	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
1824		-
1825		-
1826		-
1827		-	d. For benefits paid during the period beginning April 1, 1226
1828		-	2020, and ending December 31, 2020, 0. 1227
1829		-	e. For benefits paid during the period beginning January 1228
1830		-	1, 2021, and ending June 30, 2021, 1, except as otherwise 1229
1831		-	adjusted in accordance with paragraph (f). 1230
1832		-	2. For the calculation of contribution rates effective 1231
1833		-	January 1, 2012, and thereafter: 1232
1834		-	a. The tax collection service provider shall assign a 1233
1835		-	variation from the standard rate of contributions for each 1234
1836		-	calendar year to each eligible employer. In determining the 1235
1837		-	contribution rate, varying from the standard rate to b e assigned 1236
1838		-	each employer, adjustment factors computed under sub -sub-1237
1839		-	subparagraphs (I)-(IV) are added to the benefit ratio. This 1238
1840		-	addition shall be accomplished in two steps by adding a variable 1239
1841		-	adjustment factor and a final adjustment factor. The sum of 1240
1842		-	these adjustment factors computed under sub -sub-subparagraphs 1241
1843		-	(I)-(IV) shall first be algebraically summed. The sum of these 1242
1844		-	adjustment factors shall next be divided by a gross benefit 1243
1845		-	ratio determined as follows: Total benefit payments for the 3 -1244
1846		-	year period described in subparagraph (b)3. are charged to 1245
1847		-	employers eligible for a variation from the standard rate, minus 1246
1848		-	excess payments for the same period, divided by taxable payroll 1247
1849		-	entering into the computation of individual benefit ratios for 1248
1850		-	the calendar year for which the contribution rate is being 1249
1851		-	computed. The ratio of the sum of the adjustment factors 1250
1852		-
1853		-	CS/CS/HB 1041 2022
1854		-
1855		-
1856		-
1857		-	CODING: Words stricken are deletions; words underlined are additions.
1858		-	hb1041-02-c2
1859		-	Page 51 of 62
1860		-	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
1861		-
1862		-
1863		-
1864		-	computed under sub-sub-subparagraphs (I)-(IV) to the gross 1251
1865		-	benefit ratio is multiplied by each individual benefit ratio 1252
1866		-	that is less than the maximum contrib ution rate to obtain 1253
1867		-	variable adjustment factors; except that if the sum of an 1254
1868		-	employer's individual benefit ratio and variable adjustment 1255
1869		-	factor exceeds the maximum contribution rate, the variable 1256
1870		-	adjustment factor is reduced in order for the sum to equal the 1257
1871		-	maximum contribution rate. The variable adjustment factor for 1258
1872		-	each of these employers is multiplied by his or her taxable 1259
1873		-	payroll entering into the computation of his or her benefit 1260
1874		-	ratio. The sum of these products is divided by the taxable 1261
1875		-	payroll of the employers who entered into the computation of 1262
1876		-	their benefit ratios. The resulting ratio is subtracted from the 1263
1877		-	sum of the adjustment factors computed under sub -sub-1264
1878		-	subparagraphs (I)-(IV) to obtain the final adjustment factor. 1265
1879		-	The variable adjustment f actors and the final adjustment factor 1266
1880		-	must be computed to five decimal places and rounded to the 1267
1881		-	fourth decimal place. This final adjustment factor is added to 1268
1882		-	the variable adjustment factor and benefit ratio of each 1269
1883		-	employer to obtain each employer's con tribution rate. An 1270
1884		-	employer's contribution rate may not, however, be rounded to 1271
1885		-	less than 0.1 percent. Regardless of whether subparagraph 5. is 1272
1886		-	repealed as provided in subparagraph 6., in determining the 1273
1887		-	contribution rate for rates effective January 1, 202 1, through 1274
1888		-	December 31, 2025, and varying from the standard rate that would 1275
1889		-
1890		-	CS/CS/HB 1041 2022
1891		-
1892		-
1893		-
1894		-	CODING: Words stricken are deletions; words underlined are additions.
1895		-	hb1041-02-c2
1896		-	Page 52 of 62
1897		-	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
1898		-
1899		-
1900		-
1901		-	otherwise to be assigned, the computation shall exclude any 1276
1902		-	benefit that is excluded by the multipliers under subparagraph 1277
1903		-	(b)2. and subparagraph 1. and The computation of the 1278
1904		-	contribution rate, varying from the standard rate to be 1279
1905		-	assigned, shall also exclude any benefit paid as a result of a 1280
1906		-	governmental order related to COVID -19 to close or reduce 1281
1907		-	capacity of a business before the date of the repeal . In 1282
1908		-	addition, the contribution rate for the 2021 and 2022 calendar 1283
1909		-	years shall be calculated without the application of the 1284
1910		-	positive adjustment factor in sub -sub-subparagraph (III). 1285
1911		-	(I) An adjustment factor for noncharge benefits is 1286
1912		-	computed to the fifth decimal place and rounded to the fourth 1287
1913		-	decimal place by dividing the amount of noncharge benefits 1288
1914		-	during the 3-year period described in subparagraph (b)3. by the 1289
1915		-	taxable payroll of employers eligible for a variation from the 1290
1916		-	standard rate who have a benefit ratio for the current year 1291
1917		-	which is less than the maximum contribution rate. For purposes 1292
1918		-	of computing this adjustment factor, the taxable payroll of 1293
1919		-	these employers is the taxable payrolls for the 3 years ending 1294
1920		-	June 30 of the current calendar year as reported to the tax 1295
1921		-	collection service provider by September 30 of the same calendar 1296
1922		-	year. As used in this sub -sub-subparagraph, the term "noncharge 1297
1923		-	benefits" means benefits paid to an individual, as adjusted 1298
1924		-	pursuant to subparagraph (b)2. and subparagraph 1., from the 1299
1925		-	Unemployment Compensation Trust Fund which were not charged to 1300
1926		-
1927		-	CS/CS/HB 1041 2022
1928		-
1929		-
1930		-
1931		-	CODING: Words stricken are deletions; words underlined are additions.
1932		-	hb1041-02-c2
1933		-	Page 53 of 62
1934		-	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
1935		-
1936		-
1937		-
1938		-	the employment record of any employer, but excluding any benefit 1301
1939		-	paid as a result of a governmental order related to COVID -19 to 1302
1940		-	close or reduce capacity of a business. 1303
1941		-	(II) An adjustment factor for excess payments is computed 1304
1942		-	to the fifth decimal place, and rounded to the fourth decimal 1305
1943		-	place by dividing the total excess payments during the 3 -year 1306
1944		-	period described in subparagraph (b)3. by the taxable payroll of 1307
1945		-	employers eligible for a variation from the st andard rate who 1308
1946		-	have a benefit ratio for the current year which is less than the 1309
1947		-	maximum contribution rate. For purposes of computing this 1310
1948		-	adjustment factor, the taxable payroll of these employers is the 1311
1949		-	same figure used to compute the adjustment factor fo r noncharge 1312
1950		-	benefits under sub-sub-subparagraph (I). As used in this sub -1313
1951		-	subparagraph, the term "excess payments" means the amount of 1314
1952		-	benefits charged to the employment record of an employer, as 1315
1953		-	adjusted pursuant to subparagraph (b)2. and subparagraph 1., 1316
1954		-	during the 3-year period described in subparagraph (b)3., but 1317
1955		-	excluding any benefit paid as a result of a governmental order 1318
1956		-	related to COVID-19 to close or reduce capacity of a business, 1319
1957		-	less the product of the maximum contribution rate and the 1320
1958		-	employer's taxable payroll for the 3 years ending June 30 of the 1321
1959		-	current calendar year as reported to the tax collection service 1322
1960		-	provider by September 30 of the same calendar year. As used in 1323
1961		-	this sub-sub-subparagraph, the term "total excess payments" 1324
1962		-	means the sum of the individual employer excess payments for 1325
1963		-
1964		-	CS/CS/HB 1041 2022
1965		-
1966		-
1967		-
1968		-	CODING: Words stricken are deletions; words underlined are additions.
1969		-	hb1041-02-c2
1970		-	Page 54 of 62
1971		-	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
1972		-
1973		-
1974		-
1975		-	those employers that were eligible for assignment of a 1326
1976		-	contribution rate different from the standard rate. 1327
1977		-	(III) With respect to computing a positive adjustment 1328
1978		-	factor: 1329
1979		-	(A) Beginning January 1, 2012, if th e balance of the 1330
1980		-	Unemployment Compensation Trust Fund on September 30 of the 1331
1981		-	calendar year immediately preceding the calendar year for which 1332
1982		-	the contribution rate is being computed is less than 4 percent 1333
1983		-	of the taxable payrolls for the year ending June 30 as reported 1334
1984		-	to the tax collection service provider by September 30 of that 1335
1985		-	calendar year, a positive adjustment factor shall be computed. 1336
1986		-	The positive adjustment factor is computed annually to the fifth 1337
1987		-	decimal place and rounded to the fourth decimal place by 1338
1988		-	dividing the sum of the total taxable payrolls for the year 1339
1989		-	ending June 30 of the current calendar year as reported to the 1340
1990		-	tax collection service provider by September 30 of that calendar 1341
1991		-	year into a sum equal to one -fifth of the difference between the 1342
1992		-	balance of the fund as of September 30 of that calendar year and 1343
1993		-	the sum of 5 percent of the total taxable payrolls for that 1344
1994		-	year. The positive adjustment factor remains in effect for 1345
1995		-	subsequent years until the balance of the Unemployment 1346
1996		-	Compensation Trust Fund as of September 30 of the year 1347
1997		-	immediately preceding the effective date of the contribution 1348
1998		-	rate equals or exceeds 4 percent of the taxable payrolls for the 1349
1999		-	year ending June 30 of the current calendar year as reported to 1350
2000		-
2001		-	CS/CS/HB 1041 2022
2002		-
2003		-
2004		-
2005		-	CODING: Words stricken are deletions; words underlined are additions.
2006		-	hb1041-02-c2
2007		-	Page 55 of 62
2008		-	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
2009		-
2010		-
2011		-
2012		-	the tax collection service provider by September 30 of that 1351
2013		-	calendar year. 1352
2014		-	(B) Beginning January 1, 2018, and for each year 1353
2015		-	thereafter, the positive adjustment shall be computed by 1354
2016		-	dividing the sum of the total taxable payrolls for the year 1355
2017		-	ending June 30 of the current calendar y ear as reported to the 1356
2018		-	tax collection service provider by September 30 of that calendar 1357
2019		-	year into a sum equal to one -fourth of the difference between 1358
2020		-	the balance of the fund as of September 30 of that calendar year 1359
2021		-	and the sum of 5 percent of the total tax able payrolls for that 1360
2022		-	year. The positive adjustment factor remains in effect for 1361
2023		-	subsequent years until the balance of the Unemployment 1362
2024		-	Compensation Trust Fund as of September 30 of the year 1363
2025		-	immediately preceding the effective date of the contribution 1364
2026		-	rate equals or exceeds 4 percent of the taxable payrolls for the 1365
2027		-	year ending June 30 of the current calendar year as reported to 1366
2028		-	the tax collection service provider by September 30 of that 1367
2029		-	calendar year. 1368
2030		-	(IV) If, beginning January 1, 2015, and each year 1369
2031		-	thereafter, the balance of the Unemployment Compensation Trust 1370
2032		-	Fund as of September 30 of the year immediately preceding the 1371
2033		-	calendar year for which the contribution rate is being computed 1372
2034		-	exceeds 5 percent of the taxable payrolls for the year ending 1373
2035		-	June 30 of the current calendar year as reported to the tax 1374
2036		-	collection service provider by September 30 of that calendar 1375
2037		-
2038		-	CS/CS/HB 1041 2022
2039		-
2040		-
2041		-
2042		-	CODING: Words stricken are deletions; words underlined are additions.
2043		-	hb1041-02-c2
2044		-	Page 56 of 62
2045		-	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
2046		-
2047		-
2048		-
2049		-	year, a negative adjustment factor must be computed. The 1376
2050		-	negative adjustment factor shall be computed annually beginning 1377
2051		-	on January 1, 2015, an d each year thereafter, to the fifth 1378
2052		-	decimal place and rounded to the fourth decimal place by 1379
2053		-	dividing the sum of the total taxable payrolls for the year 1380
2054		-	ending June 30 of the current calendar year as reported to the 1381
2055		-	tax collection service provider by Sept ember 30 of the calendar 1382
2056		-	year into a sum equal to one -fourth of the difference between 1383
2057		-	the balance of the fund as of September 30 of the current 1384
2058		-	calendar year and 5 percent of the total taxable payrolls of 1385
2059		-	that year. The negative adjustment factor remains in effect for 1386
2060		-	subsequent years until the balance of the Unemployment 1387
2061		-	Compensation Trust Fund as of September 30 of the year 1388
2062		-	immediately preceding the effective date of the contribution 1389
2063		-	rate is less than 5 percent, but more than 4 percent of the 1390
2064		-	taxable payrolls for the year ending June 30 of the current 1391
2065		-	calendar year as reported to the tax collection service provider 1392
2066		-	by September 30 of that calendar year. The negative adjustment 1393
2067		-	authorized by this section is suspended in any calendar year in 1394
2068		-	which repayment of the principal amount of an advance received 1395
2069		-	from the federal Unemployment Compensation Trust Fund under 42 1396
2070		-	U.S.C. s. 1321 is due to the Federal Government. 1397
2071		-	(V) The maximum contribution rate that may be assigned to 1398
2072		-	an employer is 5.4 percent, except e mployers participating in an 1399
2073		-	approved short-time compensation plan may be assigned a maximum 1400
2074		-
2075		-	CS/CS/HB 1041 2022
2076		-
2077		-
2078		-
2079		-	CODING: Words stricken are deletions; words underlined are additions.
2080		-	hb1041-02-c2
2081		-	Page 57 of 62
2082		-	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
2083		-
2084		-
2085		-
2086		-	contribution rate that is 1 percent greater than the maximum 1401
2087		-	contribution rate for other employers in any calendar year in 1402
2088		-	which short-time compensation benefits a re charged to the 1403
2089		-	employer's employment record. 1404
2090		-	(VI) As used in this subsection, "taxable payroll" shall 1405
2091		-	be determined by excluding any part of the remuneration paid to 1406
2092		-	an individual by an employer for employment during a calendar 1407
2093		-	year in excess of the f irst $7,000. Beginning January 1, 2012, 1408
2094		-	"taxable payroll" shall be determined by excluding any part of 1409
2095		-	the remuneration paid to an individual by an employer for 1410
2096		-	employment during a calendar year as described in s. 1411
2097		-	443.1217(2). For the purposes of the emplo yer rate calculation 1412
2098		-	that will take effect in January 1, 2012, and in January 1, 1413
2099		-	2013, the tax collection service provider shall use the data 1414
2100		-	available for taxable payroll from 2009 based on excluding any 1415
2101		-	part of the remuneration paid to an individual by a n employer 1416
2102		-	for employment during a calendar year in excess of the first 1417
2103		-	$7,000, and from 2010 and 2011, the data available for taxable 1418
2104		-	payroll based on excluding any part of the remuneration paid to 1419
2105		-	an individual by an employer for employment during a cale ndar 1420
2106		-	year in excess of the first $8,500. 1421
2107		-	b. If the transfer of an employer's employment record to 1422
2108		-	an employing unit under paragraph (g) which, before the 1423
2109		-	transfer, was an employer, the tax collection service provider 1424
2110		-	shall recompute a benefit ratio for the successor employer based 1425
2111		-
2112		-	CS/CS/HB 1041 2022
2113		-
2114		-
2115		-
2116		-	CODING: Words stricken are deletions; words underlined are additions.
2117		-	hb1041-02-c2
2118		-	Page 58 of 62
2119		-	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
2120		-
2121		-
2122		-
2123		-	on the combined employment records and reassign an appropriate 1426
2124		-	contribution rate to the successor employer effective on the 1427
2125		-	first day of the calendar quarter immediately after the 1428
2126		-	effective date of the transfer. 1429
2127		-	3. The tax collection service provider shall reissue rat es 1430
2128		-	for the 2021 calendar year. However, an employer shall continue 1431
2129		-	to timely file its employer's quarterly reports and pay the 1432
2130		-	contributions due in a timely manner in accordance with the 1433
2131		-	rules of the Department of Economic Opportunity. The Department 1434
2132		-	of Revenue shall post the revised rates on its website to enable 1435
2133		-	employers to securely review the revised rates. For 1436
2134		-	contributions for the first quarter of the 2021 calendar year, 1437
2135		-	if any employer remits to the tax collection service provider an 1438
2136		-	amount in excess of the amount that would be due as calculated 1439
2137		-	pursuant to this paragraph, the tax collection service provider 1440
2138		-	shall refund the excess amount from the amount erroneously 1441
2139		-	collected. Notwithstanding s. 443.141(6), refunds issued through 1442
2140		-	August 31, 2021, for first quarter 2021 contributions must be 1443
2141		-	paid from the General Revenue Fund. 1444
2142		-	4. The tax collection service provider shall calculate and 1445
2143		-	assign contribution rates effective January 1, 2022, through 1446
2144		-	December 31, 2022, excluding any benefit charge that is e xcluded 1447
2145		-	by the multipliers under subparagraph (b)2. and subparagraph 1.; 1448
2146		-	without the application of the positive adjustment factor in 1449
2147		-	sub-sub-subparagraph 2.a.(III); and without the inclusion of any 1450
2148		-
2149		-	CS/CS/HB 1041 2022
2150		-
2151		-
2152		-
2153		-	CODING: Words stricken are deletions; words underlined are additions.
2154		-	hb1041-02-c2
2155		-	Page 59 of 62
2156		-	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
2157		-
2158		-
2159		-
2160		-	benefit charge directly related to COVID -19 as a result of a 1451
2161		-	governmental order to close or reduce capacity of a business, as 1452
2162		-	determined by the Department of Economic Opportunity, for each 1453
2163		-	employer who is eligible for a variation from the standard rate 1454
2164		-	pursuant to paragraph (d). The Department of Economic 1455
2165		-	Opportunity shall provide the tax collection service provider 1456
2166		-	with all necessary benefit charge information by August 1, 2021, 1457
2167		-	including specific information for adjustments related to COVID -1458
2168		-	19 charges resulting from a governmental order to close or 1459
2169		-	reduce capacity of a business, to enable the tax collection 1460
2170		-	service provider to calculate and issue tax rates effective 1461
2171		-	January 1, 2022. The tax collection service provider shall 1462
2172		-	calculate and post rates for the 2022 calendar year by March 1, 1463
2173		-	2022. 1464
2174		-	5. Subject to subparagraph 6., the tax collection service 1465
2175		-	provider shall calculate and assign contribution rates effective 1466
2176		-	January 1, 2023, through December 31, 2025, excluding any 1467
2177		-	benefit charge that is excluded by the multipliers under 1468
2178		-	subparagraph (b)2. and subparagraph 1.; without the application 1469
2179		-	of the positive adjustment factor in sub -sub-subparagraph 1470
2180		-	2.a.(III); and without the inclusion of any benefit charge 1471
2181		-	directly related to COVID -19 as a result of a governmental order 1472
2182		-	to close or reduce capacity of a business, as determined by the 1473
2183		-	Department of Economic Opportunity, for each employer who is 1474
2184		-	eligible for a variation from the standard rate pursuant to 1475
2185		-
2186		-	CS/CS/HB 1041 2022
2187		-
2188		-
2189		-
2190		-	CODING: Words stricken are deletions; words underlined are additions.
2191		-	hb1041-02-c2
2192		-	Page 60 of 62
2193		-	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
2194		-
2195		-
2196		-
2197		-	paragraph (d). The Department of Economic Opportunity shall 1476
2198		-	provide the tax collection service provider with all nec essary 1477
2199		-	benefit charge information by August 1 of each year, including 1478
2200		-	specific information for adjustments related to COVID -19 charges 1479
2201		-	resulting from a governmental order to close or reduce capacity 1480
2202		-	of a business, to enable the tax collection service provi der to 1481
2203		-	calculate and issue tax rates effective the following January. 1482
2204		-	6. If the balance of the Unemployment Compensation Trust 1483
2205		-	Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 1484
2206		-	5. is repealed for rates effective the following years. The 1485
2207		-	Office of Economic and Demographic Research shall advise the tax 1486
2208		-	collection service provider of the balance of the trust fund on 1487
2209		-	June 30 by August 1 of that year. After the repeal of 1488
2210		-	subparagraph 5. and notwithstanding the dates specified in that 1489
2211		-	subparagraph, the tax collection service provider shall 1490
2212		-	calculate and assign contribution rates for each subsequent 1491
2213		-	calendar year as otherwise provided in this section. 1492
2214		-	Section 22. Paragraph (a) of subsection (9) of section 1493
2215		-	443.171, Florida Statutes, is amended t o read: 1494
2216		-	443.171 Department of Economic Opportunity and commission; 1495
2217		-	powers and duties; records and reports; proceedings; state -1496
2218		-	federal cooperation. — 1497
2219		-	(9) STATE-FEDERAL COOPERATION. — 1498
2220		-	(a)1. In the administration of this chapter, the 1499
2221		-	Department of Economi c Opportunity and its tax collection 1500
2222		-
2223		-	CS/CS/HB 1041 2022
2224		-
2225		-
2226		-
2227		-	CODING: Words stricken are deletions; words underlined are additions.
2228		-	hb1041-02-c2
2229		-	Page 61 of 62
2230		-	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
2231		-
2232		-
2233		-
2234		-	service provider shall cooperate with the United States 1501
2235		-	Department of Labor to the fullest extent consistent with this 1502
2236		-	chapter and shall take those actions, through the adoption of 1503
2237		-	appropriate rules, administrative meth ods, and standards, 1504
2238		-	necessary to secure for this state all advantages available 1505
2239		-	under the provisions of federal law relating to reemployment 1506
2240		-	assistance. 1507
2241		-	2. In the administration of the provisions in s. 443.1115, 1508
2242		-	which are enacted to conform with the Fede ral-State Extended 1509
2243		-	Unemployment Compensation Act of 1970, the department shall take 1510
2244		-	those actions necessary to ensure that those provisions are 1511
2245		-	interpreted and applied to meet the requirements of the federal 1512
2246		-	act as interpreted by the United States Departme nt of Labor and 1513
2247		-	to secure for this state the full reimbursement of the federal 1514
2248		-	share of extended benefits paid under this chapter which is 1515
2249		-	reimbursable under the federal act. 1516
2250		-	3. The department and its tax collection service provider 1517
2251		-	shall comply with the regulations of the United States 1518
2252		-	Department of Labor relating to the receipt or expenditure by 1519
2253		-	this state of funds granted under federal law; shall submit the 1520
2254		-	reports in the form and containing the information the United 1521
2255		-	States Department of Labor require s; and shall comply with 1522
2256		-	directions of the United States Department of Labor necessary to 1523
2257		-	assure the correctness and verification of these reports. 1524
2258		-	4. The department and its tax collection service provider 1525
2259		-
2260		-	CS/CS/HB 1041 2022
2261		-
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2265		-	hb1041-02-c2
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2267		-	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
2268		-
2269		-
2270		-
2271		-	shall comply with the requirements of the federa l Treasury 1526
2272		-	Offset Program as it pertains to the recovery of unemployment 1527
2273		-	compensation debts as required by the United States Department 1528
2274		-	of Labor pursuant to 26 U.S.C. 6402. The department or the tax 1529
2275		-	collection service provider may adopt rules to implement this 1530
2276		-	subparagraph. 1531
2277		-	Section 23. This act shall take effect July 1, 2022. 1532
	36	+	F.S.; requiring certain dealers to maintain specified 23
	37	+	records; providing construction; requiring the 24
	38	+	department to notify the Division of Alcoholic 25
	39	+
	40	+	CS/HB 1041 2022
	41	+
	42	+
	43	+
	44	+	CODING: Words stricken are deletions; words underlined are additions.
	45	+	hb1041-01-c1
	46	+	Page 2 of 55
	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
	48	+
	49	+
	50	+
	51	+	Beverages and Tobacco and dealers upon dealers' 26
	52	+	failure to comply with depart ment requests for 27
	53	+	records; authorizing the department to suspend resale 28
	54	+	certificates issued to dealers under certain 29
	55	+	circumstances; authorizing dealers to apply for 30
	56	+	administrative hearings under certain circumstances; 31
	57	+	authorizing the department to respond to contact 32
	58	+	initiated by taxpayers to discuss audits; authorizing 33
	59	+	taxpayers to provide records and other information; 34
	60	+	authorizing the department to examine documentation 35
	61	+	and other information received; authorizing the 36
	62	+	department to adopt rules; amending s. 213.051, F.S.; 37
	63	+	authorizing the department to serve subpoenas on 38
	64	+	businesses registered with the department; amending s. 39
	65	+	213.06, F.S.; revising the period in which, and 40
	66	+	conditions under which, the executive director of the 41
	67	+	department may adopt emergency rule s; providing for an 42
	68	+	exemption, the effectiveness, and the renewal of 43
	69	+	emergency rules; providing construction; amending s. 44
	70	+	213.21, F.S.; addressing the statute of limitations 45
	71	+	for issuing assessments; authorizing a taxpayer's 46
	72	+	liability to be settled or compr omised under certain 47
	73	+	circumstances; creating a rebuttable presumption; 48
	74	+	specifying the conditions for the department to 49
	75	+	consider requests to settle or compromise any tax, 50
	76	+
	77	+	CS/HB 1041 2022
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	79	+
	80	+
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	82	+	hb1041-01-c1
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	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
	85	+
	86	+
	87	+
	88	+	interest, penalty, or other liability; providing 51
	89	+	construction; amending s. 213.34, F.S .; revising audit 52
	90	+	procedures of the department; authorizing the 53
	91	+	department to adopt rules; amending s. 213.67, F.S.; 54
	92	+	authorizing the executive director of the department 55
	93	+	or his or her designee to include additional daily 56
	94	+	accrued interest, costs, and fees i n a garnishment 57
	95	+	levy notice; revising methods for delivery of levy 58
	96	+	notices; amending s. 213.345, F.S.; specifying 59
	97	+	conditions under which a period is tolled during an 60
	98	+	audit; amending s. 220.42, F.S.; deleting obsolete 61
	99	+	language; amending s. 443.131, F.S.; ex cluding certain 62
	100	+	benefit charges from the employer reemployment 63
	101	+	assistance contribution rate calculation; amending s. 64
	102	+	443.171, F.S.; requiring the department and its tax 65
	103	+	collection service provider to comply with 66
	104	+	requirements of the federal Treasury Offset Program; 67
	105	+	authorizing the department or the tax collection 68
	106	+	service provider to adopt rules; providing an 69
	107	+	effective date. 70
	108	+	71
	109	+	Be It Enacted by the Legislature of the State of Florida: 72
	110	+	73
	111	+	Section 1. Paragraph (c) is added to subsection (1) of 74
	112	+	section 72.011, Florida Statutes, to read: 75
	113	+
	114	+	CS/HB 1041 2022
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	116	+
	117	+
	118	+	CODING: Words stricken are deletions; words underlined are additions.
	119	+	hb1041-01-c1
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	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
	122	+
	123	+
	124	+
	125	+	72.011 Jurisdiction of circuit courts in specific tax 76
	126	+	matters; administrative hearings and appeals; time for 77
	127	+	commencing action; parties; deposits. — 78
	128	+	(1) 79
	129	+	(c) A taxpayer may not submit records pertaining to an 80
	130	+	assessment or refund claim as evidence in any proceeding under 81
	131	+	this section if those records were available to, or required to 82
	132	+	be kept by, the taxpayer and were not timely provided to the 83
	133	+	Department of Revenue after a written request for the records 84
	134	+	during the audit or protest period and before submission of a 85
	135	+	petition for hearing pursuant to chapter 120 or the filing of an 86
	136	+	action under paragraph (a). 87
	137	+	Section 2. Paragraph (b) of subsection (14) of section 88
	138	+	120.80, Florida Statutes, is amended to read: 89
	139	+	120.80 Exceptions and special requirements; agencies. — 90
	140	+	(14) DEPARTMENT OF REVENUE. — 91
	141	+	(b) Taxpayer contest proceedings. — 92
	142	+	1. In any administrative proceeding brought pursuant to 93
	143	+	this chapter as authorized by s. 72.011(1), the taxpayer shall 94
	144	+	be designated the "petitio ner" and the Department of Revenue 95
	145	+	shall be designated the "respondent," except that for actions 96
	146	+	contesting an assessment or denial of refund under chapter 207, 97
	147	+	the Department of Highway Safety and Motor Vehicles shall be 98
	148	+	designated the "respondent," and f or actions contesting an 99
	149	+	assessment or denial of refund under chapters 210, 550, 561, 100
	150	+
	151	+	CS/HB 1041 2022
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	153	+
	154	+
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	156	+	hb1041-01-c1
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	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
	159	+
	160	+
	161	+
	162	+	562, 563, 564, and 565, the Department of Business and 101
	163	+	Professional Regulation shall be designated the "respondent." 102
	164	+	2. In any such administrative proceeding, the appli cable 103
	165	+	department's burden of proof, except as otherwise specifically 104
	166	+	provided by general law, shall be limited to a showing that an 105
	167	+	assessment has been made against the taxpayer and the factual 106
	168	+	and legal grounds upon which the applicable department made th e 107
	169	+	assessment. 108
	170	+	3.a. Before Prior to filing a petition under this chapter, 109
	171	+	the taxpayer shall pay to the applicable department the amount 110
	172	+	of taxes, penalties, and accrued interest assessed by that 111
	173	+	department which are not being contested by the taxpayer. 112
	174	+	Failure to pay the uncontested amount shall result in the 113
	175	+	dismissal of the action and imposition of an additional penalty 114
	176	+	of 25 percent of the amount taxed. 115
	177	+	b. The requirements of s. 72.011(2) and (3)(a) are 116
	178	+	jurisdictional for any action under this chapte r to contest an 117
	179	+	assessment or denial of refund by the Department of Revenue, the 118
	180	+	Department of Highway Safety and Motor Vehicles, or the 119
	181	+	Department of Business and Professional Regulation. 120
	182	+	4. Except as provided in s. 220.719, further collection 121
	183	+	and enforcement of the contested amount of an assessment for 122
	184	+	nonpayment or underpayment of any tax, interest, or penalty 123
	185	+	shall be stayed beginning on the date a petition is filed. Upon 124
	186	+	entry of a final order, an agency may resume collection and 125
	187	+
	188	+	CS/HB 1041 2022
	189	+
	190	+
	191	+
	192	+	CODING: Words stricken are deletions; words underlined are additions.
	193	+	hb1041-01-c1
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	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
	196	+
	197	+
	198	+
	199	+	enforcement action. 126
	200	+	5. The prevailing party, in a proceeding under ss. 120.569 127
	201	+	and 120.57 authorized by s. 72.011(1), may recover all legal 128
	202	+	costs incurred in such proceeding, including reasonable attorney 129
	203	+	attorney's fees, if the losing party fails to raise a 130
	204	+	justiciable issue of law or fact in its petition or response. 131
	205	+	6. Upon review pursuant to s. 120.68 of final agency 132
	206	+	action concerning an assessment of tax, penalty, or interest 133
	207	+	with respect to a tax impos ed under chapter 212, or the denial 134
	208	+	of a refund of any tax imposed under chapter 212, if the court 135
	209	+	finds that the Department of Revenue improperly rejected or 136
	210	+	modified a conclusion of law, the court may award reasonable 137
	211	+	attorney attorney's fees and reasonable costs of the appeal to 138
	212	+	the prevailing appellant. 139
	213	+	7. A taxpayer may not submit records pertaining to an 140
	214	+	assessment or refund claim as evidence in any proceeding brought 141
	215	+	pursuant to this chapter as authorized by s. 72.011(1) if those 142
	216	+	records were available to, or required to be kept by, the 143
	217	+	taxpayer and not timely provided to the Department of Revenue 144
	218	+	after a written request for the records during the audit or 145
	219	+	protest period and before submission of a petition for hearing 146
	220	+	under this chapter. 147
	221	+	Section 3. Paragraph (f) is added to subsection (4) of 148
	222	+	section 202.34, Florida Statutes, and subsection (6) is added to 149
	223	+	that section, to read: 150
	224	+
	225	+	CS/HB 1041 2022
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	227	+
	228	+
	229	+	CODING: Words stricken are deletions; words underlined are additions.
	230	+	hb1041-01-c1
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	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
	233	+
	234	+
	235	+
	236	+	202.34 Records required to be kept; power to inspect; 151
	237	+	audit procedure.— 152
	238	+	(4) 153
	239	+	(f) Once the notification required by p aragraph (a) is 154
	240	+	issued, the department, at any time, may respond to contact 155
	241	+	initiated by a taxpayer to discuss the audit, and the taxpayer 156
	242	+	may provide records or other information, electronically or 157
	243	+	otherwise, to the department. The department may examine, at any 158
	244	+	time, documentation and other information voluntarily provided 159
	245	+	by the taxpayer, its representative, or other parties, 160
	246	+	information already in the department's possession, or publicly 161
	247	+	available information. Examination by the department of such 162
	248	+	information does not commence an audit if the review takes place 163
	249	+	within 60 days of the notice of intent to conduct an audit. The 164
	250	+	requirement in paragraph (a) does not limit the department from 165
	251	+	making initial contact with the taxpayer to confirm receipt of 166
	252	+	the notification or to confirm the date that the audit will 167
	253	+	begin. If the taxpayer has not previously waived the 60 day 168
	254	+	notice period and believes the department commenced the audit 169
	255	+	before the 61st day, the taxpayer must object in writing to the 170
	256	+	department before the assessment is issued or the objection is 171
	257	+	waived. If the objection is not waived and it is determined 172
	258	+	during a formal or informal protest that the audit was commenced 173
	259	+	before the 61st day after the notice of intent to audit was 174
	260	+	issued, the tolling per iod provided for in s. 213.345 shall be 175
	261	+
	262	+	CS/HB 1041 2022
	263	+
	264	+
	265	+
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	267	+	hb1041-01-c1
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	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
	270	+
	271	+
	272	+
	273	+	considered lifted for the number of days equal to the difference 176
	274	+	between the date the audit commenced and the 61st day from the 177
	275	+	date of the department's notice of intent to audit. 178
	276	+	(6) The department may adopt rules to administer this 179
	277	+	section. 180
	278	+	Section 4. Paragraph (a) of subsection (4) of section 181
	279	+	202.36, Florida Statutes, is amended to read: 182
	280	+	202.36 Departmental powers; hearings; distress warrants; 183
	281	+	bonds; subpoenas and subpoenas duces tecum. — 184
	282	+	(4)(a) The department may issue subpoenas or subpoenas 185
	283	+	duces tecum compelling the attendance and testimony of witnesses 186
	284	+	and the production of books, records, written materials, and 187
	285	+	electronically recorded information. Subpoenas must be issued 188
	286	+	with the written and signed ap proval of the executive director 189
	287	+	or his or her designee on a written and sworn application by any 190
	288	+	employee of the department. The application must set forth the 191
	289	+	reason for the application, the name of the person subpoenaed, 192
	290	+	the time and place of appearance of the witness, and a 193
	291	+	description of any books, records, or electronically recorded 194
	292	+	information to be produced, together with a statement by the 195
	293	+	applicant that the department has unsuccessfully attempted other 196
	294	+	reasonable means of securing information and that the testimony 197
	295	+	of the witness or the written or electronically recorded 198
	296	+	materials sought in the subpoena are necessary for the 199
	297	+	collection of taxes, penalty, or interest or the enforcement of 200
	298	+
	299	+	CS/HB 1041 2022
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	301	+
	302	+
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	304	+	hb1041-01-c1
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	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
	307	+
	308	+
	309	+
	310	+	the taxes levied or administered under this chapter. A subpoe na 201
	311	+	shall be served in the manner provided by law and by the Florida 202
	312	+	Rules of Civil Procedure and shall be returnable only during 203
	313	+	regular business hours and at least 20 calendar days after the 204
	314	+	date of service of the subpoena. Any subpoena to which this 205
	315	+	subsection applies must identify the taxpayer to whom the 206
	316	+	subpoena relates and to whom the records pertain and must 207
	317	+	provide other information to enable the person subpoenaed to 208
	318	+	locate the records required under the subpoena. The department 209
	319	+	shall give notice to the taxpayer to whom the subpoena relates 210
	320	+	within 3 days after the day on which the service of the subpoena 211
	321	+	is made. Within 14 days after service of the subpoena, the 212
	322	+	person to whom the subpoena is directed may serve written 213
	323	+	objection to the inspection or copying of any of the designated 214
	324	+	materials. If objection is made, the department may not inspect 215
	325	+	or copy the materials, except pursuant to an order of the 216
	326	+	circuit court. If an objection is made, the department may 217
	327	+	petition any circuit court for an order to comply with the 218
	328	+	subpoena. The subpoena must contain a written notice of the 219
	329	+	right to object to the subpoena. Every subpoena served upon the 220
	330	+	witness or custodian of records must be accompanied by a copy of 221
	331	+	the provisions of this subsection. If a person ref uses to obey a 222
	332	+	subpoena or subpoena duces tecum, the department may apply to 223
	333	+	any circuit court of this state to enforce compliance with the 224
	334	+	subpoena. Witnesses are entitled to be paid a mileage allowance 225
	335	+
	336	+	CS/HB 1041 2022
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	338	+
	339	+
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	341	+	hb1041-01-c1
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	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
	344	+
	345	+
	346	+
	347	+	and witness fees as authorized for witnesses in civi l cases. The 226
	348	+	failure of a taxpayer to provide documents available to, or 227
	349	+	required to be kept by, the taxpayer and requested by a subpoena 228
	350	+	issued under this section creates a presumption that the 229
	351	+	resulting proposed final agency action by the department, as to 230
	352	+	the requested documents, is correct and that the requested 231
	353	+	documents not produced by the taxpayer would be adverse to the 232
	354	+	taxpayer's position as to the proposed final agency action. If a 233
	355	+	taxpayer fails to provide documents requested by a subpoena 234
	356	+	issued under this section, the department may make an assessment 235
	357	+	from an estimate based upon the best information then available 236
	358	+	to the department for the taxable period of retail sales of the 237
	359	+	taxpayer, together with any accrued interest and penalties. The 238
	360	+	assessment shall be deemed prima facie correct and the burden to 239
	361	+	show the contrary rests upon the taxpayer. The presumption and 240
	362	+	authority to use estimates for the purpose of an assessment 241
	363	+	under this paragraph do not apply solely because a taxpayer or 242
	364	+	the taxpayer's representative requests a conference to negotiate 243
	365	+	the production of a sample of records demanded by a subpoena. 244
	366	+	Section 5. Subsection (4) of section 206.14, Florida 245
	367	+	Statutes, is amended to read: 246
	368	+	206.14 Inspection of records; audits; hearings; fo rms; 247
	369	+	rules and regulations. — 248
	370	+	(4) If any person unreasonably refuses access to such 249
	371	+	records, books, papers or other documents, or equipment, or if 250
	372	+
	373	+	CS/HB 1041 2022
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	375	+
	376	+
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	378	+	hb1041-01-c1
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	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
	381	+
	382	+
	383	+
	384	+	any person fails or refuses to obey such subpoenas duces tecum 251
	385	+	or to testify, except for lawful reasons, bef ore the department 252
	386	+	or any of its authorized agents, the department shall certify 253
	387	+	the names and facts to the clerk of the circuit court of any 254
	388	+	county; and the circuit court shall enter such order against 255
	389	+	such person in the premises as the enforcement of thi s law and 256
	390	+	justice requires. The failure of a taxpayer to provide documents 257
	391	+	available to, or required to be kept by, the taxpayer and 258
	392	+	requested by a subpoena issued under this section creates a 259
	393	+	presumption that the resulting proposed final agency action by 260
	394	+	the department, as to the requested documents, is correct and 261
	395	+	that the requested documents not produced by the taxpayer would 262
	396	+	be adverse to the taxpayer's position as to the proposed final 263
	397	+	agency action. If a taxpayer fails to provide documents 264
	398	+	requested by a subpoena issued under this section, the 265
	399	+	department may make an assessment from an estimate of the 266
	400	+	taxpayer's liability based upon the best information then 267
	401	+	available to the department. The assessment shall be deemed 268
	402	+	prima facie correct and the burden t o show the contrary rests 269
	403	+	upon the taxpayer. The presumption and authority to use 270
	404	+	estimates for the purpose of an assessment under this paragraph 271
	405	+	do not apply solely because a taxpayer or the taxpayer's 272
	406	+	representative requests a conference to negotiate the production 273
	407	+	of a sample of records demanded by a subpoena. 274
	408	+	Section 6. Subsection (1) of section 206.9931, Florida 275
	409	+
	410	+	CS/HB 1041 2022
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	412	+
	413	+
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	415	+	hb1041-01-c1
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	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
	418	+
	419	+
	420	+
	421	+	Statutes, is amended to read: 276
	422	+	206.9931 Administrative provisions. — 277
	423	+	(1) Any person producing in, importing into, or causing to 278
	424	+	be imported into this state taxable pollutants for sale, use, or 279
	425	+	otherwise and who is not registered or licensed pursuant to 280
	426	+	other parts of this chapter is hereby required to register and 281
	427	+	become licensed for the purposes of this part. Such person shall 282
	428	+	register as either a producer or importer of pollutants and 283
	429	+	shall be subject to all applicable registration and licensing 284
	430	+	provisions of this chapter, as if fully set out in this part and 285
	431	+	made expressly applicable to the taxes imposed herein, 286
	432	+	including, but not limit ed to, ss. 206.02, 206.021, 206.022, 287
	433	+	206.025, 206.03, 206.04, and 206.05. For the purposes of this 288
	434	+	section, registrations required exclusively for this part shall 289
	435	+	be made within 90 days of July 1, 1986, for existing businesses, 290
	436	+	or before prior to the first production or importation of 291
	437	+	pollutants for businesses created after July 1, 1986. The fee 292
	438	+	for registration shall be $30. Failure to timely register is a 293
	439	+	misdemeanor of the first degree, punishable as provided in s. 294
	440	+	775.082 or s. 775.083. 295
	441	+	Section 7. Paragraph (b) of subsection (3) of section 296
	442	+	211.125, Florida Statutes, is amended to read: 297
	443	+	211.125 Administration of law; books and records; powers 298
	444	+	of the department; refunds; enforcement provisions; 299
	445	+	confidentiality.— 300
	446	+
	447	+	CS/HB 1041 2022
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	454	+	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
	455	+
	456	+
	457	+
	458	+	(3) 301
	459	+	(b) The department may shall have the power to inspect or 302
	460	+	examine the books, records, or papers of any operator, producer, 303
	461	+	purchaser, royalty interest owner, taxpayer, or transporter of 304
	462	+	taxable products which are reasonably required for the purposes 305
	463	+	of this part and may require such per son to testify under oath 306
	464	+	or affirmation or to answer competent questions touching upon 307
	465	+	such person's business or production of taxable products in this 308
	466	+	the state. 309
	467	+	1. The department may issue subpoenas to compel third 310
	468	+	parties to testify or to produce rec ords or other evidence held 311
	469	+	by them. 312
	470	+	2. Any duly authorized representative of the department 313
	471	+	may administer an oath or affirmation. 314
	472	+	3. If any person fails to comply with a request of the 315
	473	+	department for the inspection of records, fails to give 316
	474	+	testimony or respond to competent questions, or fails to comply 317
	475	+	with a subpoena, a circuit court having jurisdiction over such 318
	476	+	person may, upon application by the department, issue orders 319
	477	+	necessary to secure compliance. The failure of a taxpayer to 320
	478	+	provide documents available to, or required to be kept by, the 321
	479	+	taxpayer and requested by a subpoena issued under this section 322
	480	+	creates a presumption that the resulting proposed final agency 323
	481	+	action by the department, as to the requested documents, is 324
	482	+	correct and that the re quested documents not produced by the 325
	483	+
	484	+	CS/HB 1041 2022
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	486	+
	487	+
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	491	+	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
	492	+
	493	+
	494	+
	495	+	taxpayer would be adverse to the taxpayer's position as to the 326
	496	+	proposed final agency action. If a taxpayer fails to provide 327
	497	+	documents requested by a subpoena issued under this section, the 328
	498	+	department may make an assess ment from an estimate based upon 329
	499	+	the best information then available to the department. The 330
	500	+	assessment shall be considered prima facie correct and the 331
	501	+	taxpayer shall have the burden of showing any error in it. 332
	502	+	Section 8. Paragraph (a) of subsection (1) of section 333
	503	+	212.05, Florida Statutes, is amended to read: 334
	504	+	212.05 Sales, storage, use tax. —It is hereby declared to 335
	505	+	be the legislative intent that every person is exercising a 336
	506	+	taxable privilege who engages in the business of selling 337
	507	+	tangible personal prop erty at retail in this state, including 338
	508	+	the business of making or facilitating remote sales; who rents 339
	509	+	or furnishes any of the things or services taxable under this 340
	510	+	chapter; or who stores for use or consumption in this state any 341
	511	+	item or article of tangible personal property as defined herein 342
	512	+	and who leases or rents such property within the state. 343
	513	+	(1) For the exercise of such privilege, a tax is levied on 344
	514	+	each taxable transaction or incident, which tax is due and 345
	515	+	payable as follows: 346
	516	+	(a)1.a. At the rate o f 6 percent of the sales price of 347
	517	+	each item or article of tangible personal property when sold at 348
	518	+	retail in this state, computed on each taxable sale for the 349
	519	+	purpose of remitting the amount of tax due the state, and 350
	520	+
	521	+	CS/HB 1041 2022
	522	+
	523	+
	524	+
	525	+	CODING: Words stricken are deletions; words underlined are additions.
	526	+	hb1041-01-c1
	527	+	Page 15 of 55
	528	+	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
	529	+
	530	+
	531	+
	532	+	including each and every retail sale. 351
	533	+	b. Each occasional or isolated sale of an aircraft, boat, 352
	534	+	mobile home, or motor vehicle of a class or type which is 353
	535	+	required to be registered, licensed, titled, or documented in 354
	536	+	this state or by the United States Government is shall be 355
	537	+	subject to tax at the rate provided in this paragraph. The 356
	538	+	department shall by rule adopt any nationally recognized 357
	539	+	publication for valuation of used motor vehicles as the 358
	540	+	reference price list for any used motor vehicle which is 359
	541	+	required to be licensed pursuant to s. 320.08( 1), (2), (3)(a), 360
	542	+	(b), (c), or (e), or (9). If any party to an occasional or 361
	543	+	isolated sale of such a vehicle reports to the tax collector a 362
	544	+	sales price which is less than 80 percent of the average loan 363
	545	+	price for the specified model and year of such vehicle as listed 364
	546	+	in the most recent reference price list, the tax levied under 365
	547	+	this paragraph shall be computed by the department on such 366
	548	+	average loan price unless the parties to the sale have provided 367
	549	+	to the tax collector an affidavit signed by each party, or ot her 368
	550	+	substantial proof, stating the actual sales price. Any party to 369
	551	+	such sale who reports a sales price less than the actual sales 370
	552	+	price is guilty of a misdemeanor of the first degree, punishable 371
	553	+	as provided in s. 775.082 or s. 775.083. The department shal l 372
	554	+	collect or attempt to collect from such party any delinquent 373
	555	+	sales taxes. In addition, such party shall pay any tax due and 374
	556	+	any penalty and interest assessed plus a penalty equal to twice 375
	557	+
	558	+	CS/HB 1041 2022
	559	+
	560	+
	561	+
	562	+	CODING: Words stricken are deletions; words underlined are additions.
	563	+	hb1041-01-c1
	564	+	Page 16 of 55
	565	+	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
	566	+
	567	+
	568	+
	569	+	the amount of the additional tax owed. Notwithstanding any other 376
	570	+	provision of law, the Department of Revenue may waive or 377
	571	+	compromise any penalty imposed pursuant to this subparagraph. 378
	572	+	2. This paragraph does not apply to the sale of a boat or 379
	573	+	aircraft by or through a registered dealer under this chapter to 380
	574	+	a purchaser who, at the time of taking delivery, is a 381
	575	+	nonresident of this state, does not make his or her permanent 382
	576	+	place of abode in this state, and is not engaged in carrying on 383
	577	+	in this state any employment, trade, business, or profession in 384
	578	+	which the boat or aircraf t will be used in this state, or is a 385
	579	+	corporation none of the officers or directors of which is a 386
	580	+	resident of, or makes his or her permanent place of abode in, 387
	581	+	this state, or is a noncorporate entity that has no individual 388
	582	+	vested with authority to particip ate in the management, 389
	583	+	direction, or control of the entity's affairs who is a resident 390
	584	+	of, or makes his or her permanent abode in, this state. For 391
	585	+	purposes of this exemption, either a registered dealer acting on 392
	586	+	his or her own behalf as seller, a registere d dealer acting as 393
	587	+	broker on behalf of a seller, or a registered dealer acting as 394
	588	+	broker on behalf of the nonresident purchaser may be deemed to 395
	589	+	be the selling dealer. This exemption is shall not be allowed 396
	590	+	unless: 397
	591	+	a. The nonresident purchaser removes a qualifying boat, as 398
	592	+	described in sub-subparagraph f., from this the state within 90 399
	593	+	days after the date of purchase or extension, or the nonresident 400
	594	+
	595	+	CS/HB 1041 2022
	596	+
	597	+
	598	+
	599	+	CODING: Words stricken are deletions; words underlined are additions.
	600	+	hb1041-01-c1
	601	+	Page 17 of 55
	602	+	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
	603	+
	604	+
	605	+
	606	+	purchaser removes a nonqualifying boat or an aircraft from this 401
	607	+	state within 10 days after the date of purchase or, when the 402
	608	+	boat or aircraft is repaired or altered, within 20 days after 403
	609	+	completion of the repairs or alterations; or if the aircraft 404
	610	+	will be registered in a foreign jurisdiction and: 405
	611	+	(I) Application for the aircraft's registration is 406
	612	+	properly filed with a civil airworthiness authority of a foreign 407
	613	+	jurisdiction within 10 days after the date of purchase; 408
	614	+	(II) The nonresident purchaser removes the aircraft from 409
	615	+	this the state to a foreign jurisdiction within 10 days after 410
	616	+	the date the aircraft is registered by the applicable foreign 411
	617	+	airworthiness authority; and 412
	618	+	(III) The aircraft is operated in this the state solely to 413
	619	+	remove it from this the state to a foreign jurisdiction. 414
	620	+	415
	621	+	For purposes of this sub -subparagraph, the term "foreign 416
	622	+	jurisdiction" means any jurisdiction outside of the United 417
	623	+	States or any of its territories; 418
	624	+	b. The nonresident purchaser, within 90 days after from 419
	625	+	the date of departure, provides the department with written 420
	626	+	proof that the nonresident purchaser licensed, registere d, 421
	627	+	titled, or documented the boat or aircraft outside this the 422
	628	+	state. If such written proof is unavailable, within 90 days the 423
	629	+	nonresident purchaser must shall provide proof that the 424
	630	+	nonresident purchaser applied for such license, title, 425
	631	+
	632	+	CS/HB 1041 2022
	633	+
	634	+
	635	+
	636	+	CODING: Words stricken are deletions; words underlined are additions.
	637	+	hb1041-01-c1
	638	+	Page 18 of 55
	639	+	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
	640	+
	641	+
	642	+
	643	+	registration, or documentation. The nonresident purchaser shall 426
	644	+	forward to the department proof of title, license, registration, 427
	645	+	or documentation upon receipt; 428
	646	+	c. The nonresident purchaser, within 30 days after 429
	647	+	removing the boat or aircraft from this state Florida, furnishes 430
	648	+	the department with proof of removal in the form of receipts for 431
	649	+	fuel, dockage, slippage, tie -down, or hangaring from outside of 432
	650	+	this state Florida. The information so provided must clearly and 433
	651	+	specifically identify the boat or aircraft; 434
	652	+	d. The selling dealer, within 30 days after the date of 435
	653	+	sale, provides to the department a copy of the sales invoice, 436
	654	+	closing statement, bills of sale, and the original affidavit 437
	655	+	signed by the nonresident purchaser affirming that the 438
	656	+	nonresident purchaser qualifies fo r exemption from sales tax 439
	657	+	pursuant to this subparagraph and attesting that the nonresident 440
	658	+	purchaser will provide the documentation required to 441
	659	+	substantiate the exemption claimed under this subparagraph 442
	660	+	attesting that he or she has read the provisions of this 443
	661	+	section; 444
	662	+	e. The seller makes a copy of the affidavit a part of his 445
	663	+	or her record for as long as required by s. 213.35; and 446
	664	+	f. Unless the nonresident purchaser of a boat of 5 net 447
	665	+	tons of admeasurement or larger intends to remove the boat from 448
	666	+	this state within 10 days after the date of purchase or when the 449
	667	+	boat is repaired or altered, within 20 days after completion of 450
	668	+
	669	+	CS/HB 1041 2022
	670	+
	671	+
	672	+
	673	+	CODING: Words stricken are deletions; words underlined are additions.
	674	+	hb1041-01-c1
	675	+	Page 19 of 55
	676	+	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
	677	+
	678	+
	679	+
	680	+	the repairs or alterations, the nonresident purchaser applies to 451
	681	+	the selling dealer for a decal which authorizes 90 days after 452
	682	+	the date of purchase for removal of the boat. The nonresident 453
	683	+	purchaser of a qualifying boat may apply to the selling dealer 454
	684	+	within 60 days after the date of purchase for an extension decal 455
	685	+	that authorizes the boat to remain in this state for an 456
	686	+	additional 90 days, but not more than a total of 180 days, 457
	687	+	before the nonresident purchaser is required to pay the tax 458
	688	+	imposed by this chapter. The department is authorized to issue 459
	689	+	decals in advance to dealers. The number of decals issued in 460
	690	+	advance to a dealer shall be consistent with the volume of the 461
	691	+	dealer's past sales of boats which qualify under this sub -462
	692	+	subparagraph. The selling dealer or his or her agent shall mark 463
	693	+	and affix the decals to qualifying boats in the manner 464
	694	+	prescribed by the department, before deliver y of the boat. 465
	695	+	(I) The department is hereby authorized to charge dealers 466
	696	+	a fee sufficient to recover the costs of decals issued, except 467
	697	+	the extension decal shall cost $425. 468
	698	+	(II) The proceeds from the sale of decals will be 469
	699	+	deposited into the administra tive trust fund. 470
	700	+	(III) Decals shall display information to identify the 471
	701	+	boat as a qualifying boat under this sub -subparagraph, 472
	702	+	including, but not limited to, the decal's date of expiration. 473
	703	+	(IV) The department is authorized to require dealers who 474
	704	+	purchase decals to file reports with the department and may 475
	705	+
	706	+	CS/HB 1041 2022
	707	+
	708	+
	709	+
	710	+	CODING: Words stricken are deletions; words underlined are additions.
	711	+	hb1041-01-c1
	712	+	Page 20 of 55
	713	+	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
	714	+
	715	+
	716	+
	717	+	prescribe all necessary records by rule. All such records are 476
	718	+	subject to inspection by the department. 477
	719	+	(V) Any dealer or his or her agent who issues a decal 478
	720	+	falsely, fails to affix a decal, mismarks the expiration date of 479
	721	+	a decal, or fails to properly account for decals will be 480
	722	+	considered prima facie to have committed a fraudulent act to 481
	723	+	evade the tax and will be liable for payment of the tax plus a 482
	724	+	mandatory penalty of 200 percent of the tax, and sha ll be liable 483
	725	+	for fine and punishment as provided by law for a conviction of a 484
	726	+	misdemeanor of the first degree, as provided in s. 775.082 or s. 485
	727	+	775.083. 486
	728	+	(VI) Any nonresident purchaser of a boat who removes a 487
	729	+	decal before permanently removing the boat from this the state, 488
	730	+	or defaces, changes, modifies, or alters a decal in a manner 489
	731	+	affecting its expiration date before its expiration, or who 490
	732	+	causes or allows the same to be done by another, will be 491
	733	+	considered prima facie to have committed a fraudulent act to 492
	734	+	evade the tax and will be liable for payment of the tax plus a 493
	735	+	mandatory penalty of 200 percent of the tax, and shall be liable 494
	736	+	for fine and punishment as provided by law for a conviction of a 495
	737	+	misdemeanor of the first degree, as provided in s. 775.082 or s . 496
	738	+	775.083. 497
	739	+	(VII) The department is authorized to adopt rules 498
	740	+	necessary to administer and enforce this subparagraph and to 499
	741	+	publish the necessary forms and instructions. 500
	742	+
	743	+	CS/HB 1041 2022
	744	+
	745	+
	746	+
	747	+	CODING: Words stricken are deletions; words underlined are additions.
	748	+	hb1041-01-c1
	749	+	Page 21 of 55
	750	+	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
	751	+
	752	+
	753	+
	754	+	(VIII) The department is hereby authorized to adopt 501
	755	+	emergency rules pursuant to s. 1 20.54(4) to administer and 502
	756	+	enforce the provisions of this subparagraph. 503
	757	+	504
	758	+	If the nonresident purchaser fails to remove the qualifying boat 505
	759	+	from this state within the maximum 180 days after purchase or a 506
	760	+	nonqualifying boat or an aircraft from this state with in 10 days 507
	761	+	after purchase or, when the boat or aircraft is repaired or 508
	762	+	altered, within 20 days after completion of such repairs or 509
	763	+	alterations, or permits the boat or aircraft to return to this 510
	764	+	state within 6 months after from the date of departure, except 511
	765	+	as provided in s. 212.08(7)(fff), or if the nonresident 512
	766	+	purchaser fails to furnish the department with any of the 513
	767	+	documentation required by this subparagraph within the 514
	768	+	prescribed time period, the nonresident purchaser is shall be 515
	769	+	liable for use tax on th e cost price of the boat or aircraft 516
	770	+	and, in addition thereto, payment of a penalty to the Department 517
	771	+	of Revenue equal to the tax payable. This penalty shall be in 518
	772	+	lieu of the penalty imposed by s. 212.12(2). The maximum 180 -day 519
	773	+	period following the sale o f a qualifying boat tax -exempt to a 520
	774	+	nonresident may not be tolled for any reason. 521
	775	+	Section 9. Subsections (2) and (5) of section 212.13, 522
	776	+	Florida Statutes, are amended, and subsection (7) is added to 523
	777	+	that section, to read: 524
	778	+	212.13 Records required to be kept; power to inspect; 525
	779	+
	780	+	CS/HB 1041 2022
	781	+
	782	+
	783	+
	784	+	CODING: Words stricken are deletions; words underlined are additions.
	785	+	hb1041-01-c1
	786	+	Page 22 of 55
	787	+	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
	788	+
	789	+
	790	+
	791	+	audit procedure.— 526
	792	+	(2)(a) Each dealer, as defined in this chapter, shall 527
	793	+	secure, maintain, and keep as long as required by s. 213.35 a 528
	794	+	complete record of tangible personal property or services 529
	795	+	received, used, sold at retail, distr ibuted or stored, leased or 530
	796	+	rented by said dealer, together with invoices, bills of lading, 531
	797	+	gross receipts from such sales, and other pertinent records and 532
	798	+	papers as may be required by the department for the reasonable 533
	799	+	administration of this chapter. All s uch records must be made 534
	800	+	available to the department at reasonable times and places and 535
	801	+	by reasonable means, including in an electronic format when so 536
	802	+	kept by the dealer. Any dealer subject to this chapter who 537
	803	+	violates this subsection commits a misdemeanor of the first 538
	804	+	degree, punishable as provided in s. 775.082 or s. 775.083. If, 539
	805	+	however, any subsequent offense involves intentional destruction 540
	806	+	of such records with an intent to evade payment of or deprive 541
	807	+	the state of any tax revenues, such subsequent offe nse is a 542
	808	+	felony of the third degree, punishable as provided in s. 775.082 543
	809	+	or s. 775.083. 544
	810	+	(b) Dealers licensed under chapter 561 shall maintain 545
	811	+	records of all monthly sales and all monthly purchases of 546
	812	+	alcoholic beverages and produce such records for insp ection by 547
	813	+	any department employee within 10 days after written request 548
	814	+	therefor. The failure of a dealer licensed under chapter 561 to 549
	815	+	comply with such a request is deemed sufficient cause under s. 550
	816	+
	817	+	CS/HB 1041 2022
	818	+
	819	+
	820	+
	821	+	CODING: Words stricken are deletions; words underlined are additions.
	822	+	hb1041-01-c1
	823	+	Page 23 of 55
	824	+	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
	825	+
	826	+
	827	+
	828	+	561.29(1)(a), and the department shall promptly notify the 551
	829	+	Division of Alcoholic Beverages and Tobacco and the dealer of 552
	830	+	such failure for further appropriate action by the division. The 553
	831	+	department may suspend the resale certificate issued to a dealer 554
	832	+	licensed under chapter 561 if the dealer fails to produce the 555
	833	+	records requested by the department under this section, unless 556
	834	+	the dealer, within 30 days after the receipt of notice to 557
	835	+	suspend the resale certificate by the department, corrects such 558
	836	+	failure or establishes reasonable cause to the department why 559
	837	+	the requested records do not exist. A dealer licensed under 560
	838	+	chapter 561 whose resale certificate is suspended may apply to 561
	839	+	the department within 30 days after the receipt of the notice of 562
	840	+	suspension for an administrative hearing pursuant to chapter 563
	841	+	120. 564
	842	+	(5)(a) The department shall send written notification at 565
	843	+	least 60 days before prior to the date an auditor is scheduled 566
	844	+	to begin an audit, informing the taxpayer of the audit. The 567
	845	+	department is not required to give 60 days' prior notification 568
	846	+	of a forthcoming audit in any instance in which the taxpayer 569
	847	+	requests an emergency audit. 570
	848	+	(b) Such written notification must shall contain: 571
	849	+	1. The approximate date on which the auditor is scheduled 572
	850	+	to begin the audit. 573
	851	+	2. A reminder that all of the records, receipts, invoices, 574
	852	+	resale certificates, and related documentation of the taxpayer 575
	853	+
	854	+	CS/HB 1041 2022
	855	+
	856	+
	857	+
	858	+	CODING: Words stricken are deletions; words underlined are additions.
	859	+	hb1041-01-c1
	860	+	Page 24 of 55
	861	+	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
	862	+
	863	+
	864	+
	865	+	must be made available to the auditor. 576
	866	+	3. Any other requests or suggestions the department may 577
	867	+	deem necessary. 578
	868	+	(c) Only records, receipts, invoices, resale certificates, 579
	869	+	and related documentation that which are available to the 580
	870	+	auditor when such audit begins are shall be deemed acceptable 581
	871	+	for the purposes of conducting such audit. A resale certificate 582
	872	+	containing a date before prior to the date the audit commences 583
	873	+	is shall be deemed acceptable documentation of the specific 584
	874	+	transaction or transactions which occurred in the past, for the 585
	875	+	purpose of conducting an audit. 586
	876	+	(d) The provisions of this chapter concerning fraudulent 587
	877	+	or improper records, receipts, invoices, resale certificates, 588
	878	+	and related documentation shall apply when conducting any audit. 589
	879	+	(e) The requirement in paragraph (a) of 60 days' written 590
	880	+	notification does not apply to the distress or jeopardy 591
	881	+	situations referred to in s. 212.14 or s. 212.15. 592
	882	+	(f) Once the notification required by paragraph (a) is 593
	883	+	issued, the department, at any time, may respond to contact 594
	884	+	initiated by a taxpayer to discuss the audit, and the taxpayer 595
	885	+	may provide documentation or other information, e lectronically 596
	886	+	or otherwise, to the department. The department may examine, at 597
	887	+	any time, documentation and other information voluntarily 598
	888	+	provided by the taxpayer, its representative, or other parties, 599
	889	+	information already in the department's possession, or p ublicly 600
	890	+
	891	+	CS/HB 1041 2022
	892	+
	893	+
	894	+
	895	+	CODING: Words stricken are deletions; words underlined are additions.
	896	+	hb1041-01-c1
	897	+	Page 25 of 55
	898	+	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
	899	+
	900	+
	901	+
	902	+	available information. Examination by the department of such 601
	903	+	information does not commence an audit if the review takes place 602
	904	+	within 60 days of the notice of intent to conduct an audit. The 603
	905	+	requirement in paragraph (a) does not limit the department from 604
	906	+	making initial contact with the taxpayer to confirm receipt of 605
	907	+	the notification or to confirm the date that the audit will 606
	908	+	begin. If the taxpayer has not previously waived the 60 day 607
	909	+	notice period and believes the department commenced the audit 608
	910	+	before the 61st day, the taxpayer must object in writing to the 609
	911	+	department before an assessment is issued or the objection is 610
	912	+	waived. If the objection is not waived and it is determined 611
	913	+	during a formal or informal protest that the audit was commenced 612
	914	+	before the 61st day after the notice of intent to audit was 613
	915	+	issued, the tolling period provided for in s. 213.345 shall be 614
	916	+	considered lifted for the number of days equal to the difference 615
	917	+	between the date the audit commenced and the 61st day from the 616
	918	+	date of the department's notice of intent to audit. 617
	919	+	(7) The department may adopt rules to administer this 618
	920	+	section. 619
	921	+	Section 10. Paragraph (a) of subsection (7) of section 620
	922	+	212.14, Florida Statutes, is amended to read: 621
	923	+	212.14 Departmental powers; hearings; distress warrants; 622
	924	+	bonds; subpoenas and subpoenas duces tecum. — 623
	925	+	(7)(a) For purposes of collection and enforcement of 624
	926	+	taxes, penalties, and interest levied under this chapter, the 625
	927	+
	928	+	CS/HB 1041 2022
	929	+
	930	+
	931	+
	932	+	CODING: Words stricken are deletions; words underlined are additions.
	933	+	hb1041-01-c1
	934	+	Page 26 of 55
	935	+	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
	936	+
	937	+
	938	+
	939	+	department may issue subpoenas or subpoenas duces tecum 626
	940	+	compelling the attendance an d testimony of witnesses and the 627
	941	+	production of books, records, written materials, and 628
	942	+	electronically recorded information. Subpoenas shall be issued 629
	943	+	with the written and signed approval of the executive director 630
	944	+	or his or her designee on written and sworn application by any 631
	945	+	employee of the department. The application must set forth the 632
	946	+	reason for the application, the name of the person subpoenaed, 633
	947	+	the time and place of appearance of the witness, and a 634
	948	+	description of any books, records, or electronically rec orded 635
	949	+	information to be produced, together with a statement by the 636
	950	+	applicant that the department has unsuccessfully attempted other 637
	951	+	reasonable means of securing information and that the testimony 638
	952	+	of the witness or the written or electronically recorded 639
	953	+	materials sought in the subpoena are necessary for the 640
	954	+	collection of taxes, penalty, or interest or the enforcement of 641
	955	+	the taxes levied under this chapter. A subpoena must shall be 642
	956	+	served in the manner provided by law and by the Florida Rules of 643
	957	+	Civil Procedure and is shall be returnable only during regular 644
	958	+	business hours and at least 20 calendar days after the date of 645
	959	+	service of the subpoena. Any subpoena to which this subsection 646
	960	+	applies must shall identify the taxpayer to whom the subpoena 647
	961	+	relates and to whom the records pertain and must shall provide 648
	962	+	other information to enable the person subpoenaed to locate the 649
	963	+	records required under the subpoena. The department shall give 650
	964	+
	965	+	CS/HB 1041 2022
	966	+
	967	+
	968	+
	969	+	CODING: Words stricken are deletions; words underlined are additions.
	970	+	hb1041-01-c1
	971	+	Page 27 of 55
	972	+	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
	973	+
	974	+
	975	+
	976	+	notice to the taxpayer to whom the subpoena relates within 3 651
	977	+	days after of the day on which the service of the subpoena is 652
	978	+	made. Within 14 days after service of the subpoena, the person 653
	979	+	to whom the subpoena is directed may serve written objection to 654
	980	+	inspection or copying of any of the designated materials. If 655
	981	+	objection is made, the depart ment is shall not be entitled to 656
	982	+	inspect and copy the materials, except pursuant to an order of 657
	983	+	the circuit court. If an objection is made, the department may 658
	984	+	petition any circuit court for an order to comply with the 659
	985	+	subpoena. The subpoena must shall contain a written notice of 660
	986	+	the right to object to the subpoena. Every subpoena served upon 661
	987	+	the witness or records custodian must be accompanied by a copy 662
	988	+	of the provisions of this subsection. If a person refuses to 663
	989	+	obey a subpoena or subpoena duces tecum, the department may 664
	990	+	apply to any circuit court of this state to enforce compliance 665
	991	+	with the subpoena. Witnesses must shall be paid mileage and 666
	992	+	witness fees as authorized for witnesses in civil cases. The 667
	993	+	failure of a taxpayer to provide documents available to, or 668
	994	+	required to be kept by, the taxpayer and requested by a subpoena 669
	995	+	issued under this section creates a presumption that the 670
	996	+	resulting proposed final agency action by the department, as to 671
	997	+	the requested documents, is correct and that the requested 672
	998	+	documents not produced by the taxpayer would be adverse to the 673
	999	+	taxpayer's position as to the proposed final agency action. If a 674
	1000	+	taxpayer fails to provide documents requested by a subpoena 675
	1001	+
	1002	+	CS/HB 1041 2022
	1003	+
	1004	+
	1005	+
	1006	+	CODING: Words stricken are deletions; words underlined are additions.
	1007	+	hb1041-01-c1
	1008	+	Page 28 of 55
	1009	+	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
	1010	+
	1011	+
	1012	+
	1013	+	issued under this section, the department may make an assessment 676
	1014	+	from an estimate based upon the best information then available 677
	1015	+	to the department for the taxable period of retail sales of the 678
	1016	+	taxpayer, together with any accrued interest and penalties. The 679
	1017	+	assessment shall be deemed prima facie correct and the burden to 680
	1018	+	show the contrary rests upon the taxpayer. The presumption and 681
	1019	+	authority to use estimates for the purpose of assessment under 682
	1020	+	this paragraph do not apply solely because a taxpayer or the 683
	1021	+	taxpayer's representative requests a conference to negotiate the 684
	1022	+	production of a sample of records demanded by a subpoena. 685
	1023	+	Section 11. Section 213.051, Florida Statutes, is amended 686
	1024	+	to read: 687
	1025	+	213.051 Service of subpoenas. — 688
	1026	+	(1) For the purpose of administering and enforcing the 689
	1027	+	provisions of the revenue laws of this state, the executive 690
	1028	+	director of the Department of Revenue, or any of his or her 691
	1029	+	assistants designated in writing by the executive director, may 692
	1030	+	shall be authorized to serve subpoenas and subpoenas duces tecum 693
	1031	+	issued by the state attorney relating to investigations 694
	1032	+	concerning the taxes enumerated in s. 213.05. 695
	1033	+	(2) In addition to the procedures for service prescribed 696
	1034	+	by chapter 48, the department may serve subpoenas it issues 697
	1035	+	pursuant to ss. 202.36, 206.14, 211.125, 212.14, and 220.735 698
	1036	+	upon any business registered wi th the department at the address 699
	1037	+	on file with the department if it received correspondence from 700
	1038	+
	1039	+	CS/HB 1041 2022
	1040	+
	1041	+
	1042	+
	1043	+	CODING: Words stricken are deletions; words underlined are additions.
	1044	+	hb1041-01-c1
	1045	+	Page 29 of 55
	1046	+	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
	1047	+
	1048	+
	1049	+
	1050	+	the business from that address within 30 days after a subpoena 701
	1051	+	is issued or if the address is listed with the Department of 702
	1052	+	State Division of Corporations as a principal or business 703
	1053	+	address. If a business's address is not in this state, service 704
	1054	+	is made upon proof of delivery by registered mail or under the 705
	1055	+	notice provisions of s. 213.0537. 706
	1056	+	Section 12. Section 213.06, Florida Statutes, is amended, 707
	1057	+	to read: 708
	1058	+	213.06 Rules of department; circumstances requiring 709
	1059	+	emergency rules.— 710
	1060	+	(1) The Department of Revenue may has the authority to 711
	1061	+	adopt rules pursuant to ss. 120.536(1) and 120.54 to implement 712
	1062	+	provisions of the revenue laws. 713
	1063	+	(2) The executive director of the department may adopt 714
	1064	+	emergency rules pursuant to s. 120.54 on behalf of the 715
	1065	+	department when the effective date of a legislative change 716
	1066	+	occurs sooner than 120 60 days after the close of a legislative 717
	1067	+	session in which enacted or after the governor approves or fails 718
	1068	+	to veto the legislative change, whichever is later, and the 719
	1069	+	change affects a tax rate or a collection or reporting procedure 720
	1070	+	which affects a substantial number of dealers or persons subject 721
	1071	+	to the tax change or procedure. The Legislature finds tha t such 722
	1072	+	circumstances qualify as an exception to the prerequisite of a 723
	1073	+	finding of immediate danger to the public health, safety, or 724
	1074	+	welfare as set forth in s. 120.54(4)(a) and qualify as 725
	1075	+
	1076	+	CS/HB 1041 2022
	1077	+
	1078	+
	1079	+
	1080	+	CODING: Words stricken are deletions; words underlined are additions.
	1081	+	hb1041-01-c1
	1082	+	Page 30 of 55
	1083	+	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
	1084	+
	1085	+
	1086	+
	1087	+	circumstances requiring an emergency rule. Emergency rules 726
	1088	+	adopted under this subsection are exempt from s. 120.54(4)(c), 727
	1089	+	remain in effect for 6 months or until replaced by rules adopted 728
	1090	+	under the nonemergency rulemaking procedures of the 729
	1091	+	Administrative Procedure Act, and may be renewed for no more 730
	1092	+	than 3 additional 6 month periods during the pendency of 731
	1093	+	procedures to adopt permanent rules addressing the subject of 732
	1094	+	the emergency rules. 733
	1095	+	(3) The grants of rulemaking authority in subsections (1) 734
	1096	+	and (2) are sufficient to allow the department to adopt rules 735
	1097	+	implementing all rev enue laws administered by the department. 736
	1098	+	Each revenue law administered by the department is an enabling 737
	1099	+	statute authorizing the department to implement it, regardless 738
	1100	+	of whether the enabling statute contains its own grant of 739
	1101	+	rulemaking authority. 740
	1102	+	Section 13. Paragraph (b) of subsection (1) and paragraph 741
	1103	+	(a) of subsection (3) of section 213.21, Florida Statutes, are 742
	1104	+	amended, and subsections (11) and (12) are added to that 743
	1105	+	section, to read: 744
	1106	+	213.21 Informal conferences; compromises. — 745
	1107	+	(1)(b) The statute of limitations upon the issuance of 746
	1108	+	final assessments and the period for filing a claim for refund 747
	1109	+	as required by s. 215.26(2) for any transactions occurring 748
	1110	+	during the audit period shall be tolled during the period in 749
	1111	+	which the taxpayer is engaged in a procedure under this section. 750
	1112	+
	1113	+	CS/HB 1041 2022
	1114	+
	1115	+
	1116	+
	1117	+	CODING: Words stricken are deletions; words underlined are additions.
	1118	+	hb1041-01-c1
	1119	+	Page 31 of 55
	1120	+	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
	1121	+
	1122	+
	1123	+
	1124	+	(3)(a) A taxpayer's liability for any tax or interest 751
	1125	+	specified in s. 72.011(1) may be compromised by the department 752
	1126	+	upon the grounds of doubt as to liability for or collectibility 753
	1127	+	of such tax or interest. A taxpayer's liabi lity for interest 754
	1128	+	under any of the chapters specified in s. 72.011(1) shall be 755
	1129	+	settled or compromised in whole or in part whenever or to the 756
	1130	+	extent that the department determines that the delay in the 757
	1131	+	determination of the amount due is attributable to the action or 758
	1132	+	inaction of the department. A taxpayer's liability for penalties 759
	1133	+	under any of the chapters specified in s. 72.011(1) greater than 760
	1134	+	25 percent of the tax must may be settled or compromised if it 761
	1135	+	is determined by the department determines that the 762
	1136	+	noncompliance is not due to reasonable cause and not to willful 763
	1137	+	negligence, willful neglect, or fraud. There is a rebuttable 764
	1138	+	presumption that a taxpayer's noncompliance is due to willful 765
	1139	+	negligence, willful neglect, or fraud when adequate records as 766
	1140	+	requested by the department are not provided to the department 767
	1141	+	before assessment is issued. In addition, a taxpayer's liability 768
	1142	+	for penalties under any of the chapters specified in s. 769
	1143	+	72.011(1) up to and including 25 percent of the tax may be 770
	1144	+	settled or compromised if the department determines that 771
	1145	+	reasonable cause exists and the penalties greater than 25 772
	1146	+	percent of the tax were compromised because the noncompliance is 773
	1147	+	not due to willful negligence, willful neglect, or fraud. The 774
	1148	+	facts and circumstances are subject to de novo review to 775
	1149	+
	1150	+	CS/HB 1041 2022
	1151	+
	1152	+
	1153	+
	1154	+	CODING: Words stricken are deletions; words underlined are additions.
	1155	+	hb1041-01-c1
	1156	+	Page 32 of 55
	1157	+	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
	1158	+
	1159	+
	1160	+
	1161	+	determine the existence of reasonable cause in any 776
	1162	+	administrative proceeding or judicial action challenging an 777
	1163	+	assessment of penalty under any of the chapters specified in s. 778
	1164	+	72.011(1). A taxpayer who establishes reasonabl e reliance on the 779
	1165	+	written advice issued by the department to the taxpayer is will 780
	1166	+	be deemed to have shown reasonable cause for the noncompliance. 781
	1167	+	In addition, a taxpayer's liability for penalties under any of 782
	1168	+	the chapters specified in s. 72.011(1) in exces s of 25 percent 783
	1169	+	of the tax shall be settled or compromised if the department 784
	1170	+	determines that the noncompliance is due to reasonable cause and 785
	1171	+	not to willful negligence, willful neglect, or fraud. The 786
	1172	+	department shall maintain records of all compromises, an d the 787
	1173	+	records shall state the basis for the compromise. The records of 788
	1174	+	compromise under this paragraph are shall not be subject to 789
	1175	+	disclosure pursuant to s. 119.07(1) and are shall be considered 790
	1176	+	confidential information governed by the provisions of s. 791
	1177	+	213.053. 792
	1178	+	(11) Following the expiration of time for a taxpayer to 793
	1179	+	challenge an assessment or denial of a refund as provided in s. 794
	1180	+	72.011, the department may consider a request to settle or 795
	1181	+	compromise any tax, interest, penalty, or other liability under 796
	1182	+	this section if the taxpayer demonstrates that the failure to 797
	1183	+	initiate a timely challenge was due to a qualified event that 798
	1184	+	directly impacted compliance with that section. For purposes of 799
	1185	+	this subsection, a qualified event is limited to the occurrence 800
	1186	+
	1187	+	CS/HB 1041 2022
	1188	+
	1189	+
	1190	+
	1191	+	CODING: Words stricken are deletions; words underlined are additions.
	1192	+	hb1041-01-c1
	1193	+	Page 33 of 55
	1194	+	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
	1195	+
	1196	+
	1197	+
	1198	+	of events during an audit or the expired protest period which 801
	1199	+	were beyond the control of the taxpayer, including the death or 802
	1200	+	life-threatening injury or illness of the taxpayer or an 803
	1201	+	immediate family member of the taxpayer; the death or life -804
	1202	+	threatening injury or i llness of the responsible party that 805
	1203	+	controlled, managed, or directed the affected business entity; 806
	1204	+	acts of war or terrorism; natural disasters; fire; or other 807
	1205	+	catastrophic loss. The department may not consider a request 808
	1206	+	received more than 180 days after t he expiration of time allowed 809
	1207	+	under s. 72.011. 810
	1208	+	(12) Any decision by the department regarding a taxpayer's 811
	1209	+	request to compromise or settle a liability under this section 812
	1210	+	is not a final order subject to review under chapter 120. 813
	1211	+	Section 14. Section 213 .34, Florida Statutes, is amended 814
	1212	+	to read: 815
	1213	+	213.34 Authority to audit. — 816
	1214	+	(1) The Department of Revenue may shall have the authority 817
	1215	+	to audit and examine the accounts, books, or records of all 818
	1216	+	persons who are subject to a revenue law made applicable to th is 819
	1217	+	chapter, or otherwise placed under the control and 820
	1218	+	administration of the department, for the purpose of 821
	1219	+	ascertaining the correctness of any return which has been filed 822
	1220	+	or payment which has been made, or for the purpose of making a 823
	1221	+	return where none has been made. 824
	1222	+	(2) The department, or its duly authorized agents, may 825
	1223	+
	1224	+	CS/HB 1041 2022
	1225	+
	1226	+
	1227	+
	1228	+	CODING: Words stricken are deletions; words underlined are additions.
	1229	+	hb1041-01-c1
	1230	+	Page 34 of 55
	1231	+	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
	1232	+
	1233	+
	1234	+
	1235	+	inspect such books and records necessary to ascertain a 826
	1236	+	taxpayer's compliance with the revenue laws of this state, 827
	1237	+	provided that the department's power to make an assessment or 828
	1238	+	grant a refund has not terminated under s. 95.091(3). 829
	1239	+	(a) During the course of an audit, but before an 830
	1240	+	assessment other than a jeopardy assessment is issued, the 831
	1241	+	department shall issue to the taxpayer a notice explaining the 832
	1242	+	audit findings. No later than 14 days after the notice is 833
	1243	+	issued, the taxpayer may request an exit conference in writing 834
	1244	+	at a mutually agreeable date and time with the department's 835
	1245	+	audit staff to discuss the audit findings. The exit conference 836
	1246	+	must be conducted no later than 30 days after the date of the 837
	1247	+	notice, unless the taxpayer and the department enter into an 838
	1248	+	agreement to extend the audit tolling period pursuant to s. 839
	1249	+	213.23. The taxpayer shall be given an opportunity at or before 840
	1250	+	the exit conference to provide additional information and 841
	1251	+	documents to the department to rebut the audit findings. Upon 842
	1252	+	the mutual written agreement between the department and the 843
	1253	+	taxpayer to extend the audit tolling period pursuant to s. 844
	1254	+	213.23, the exit conference may be continued to allow the 845
	1255	+	taxpayer additional time to provide information and documents to 846
	1256	+	the department. The department shall review any information 847
	1257	+	provided by the taxpayer and, if the department revises the 848
	1258	+	audit findings, a copy of the revised audit findings must be 849
	1259	+	provided to the taxpayer. S uch revision of the audit findings 850
	1260	+
	1261	+	CS/HB 1041 2022
	1262	+
	1263	+
	1264	+
	1265	+	CODING: Words stricken are deletions; words underlined are additions.
	1266	+	hb1041-01-c1
	1267	+	Page 35 of 55
	1268	+	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
	1269	+
	1270	+
	1271	+
	1272	+	does not provide a right to any additional conference. 851
	1273	+	(b) If an exit conference is timely requested in writing, 852
	1274	+	the limitations in s. 95.091(3) are tolled an additional 30 853
	1275	+	days. If the department fails to offer a taxpa yer the 854
	1276	+	opportunity to hold an exit conference despite a timely written 855
	1277	+	request, the limitations period in s. 95.091(3) shall not be 856
	1278	+	tolled for the additional 30 days. If the assessment is issued 857
	1279	+	outside of the limitations period, the assessment shall be 858
	1280	+	reduced by the amount of those taxes, penalties, and interest 859
	1281	+	for reporting periods outside of the limitations period, as 860
	1282	+	modified by any other tolling or extension provisions. 861
	1283	+	(c) If a request for an exit conference is not timely 862
	1284	+	made, the right to a con ference is waived. A taxpayer may also 863
	1285	+	affirmatively waive its right to an exit conference. Failure to 864
	1286	+	hold an exit conference does not preclude the department from 865
	1287	+	issuing an assessment. 866
	1288	+	(d) The department may adopt rules to implement this 867
	1289	+	subsection. 868
	1290	+	(3) The department may correct by credit or refund any 869
	1291	+	overpayment of tax, penalty, or interest revealed by an audit 870
	1292	+	and shall make assessment of any deficiency in tax, penalty, or 871
	1293	+	interest determined to be due. 872
	1294	+	(4) Notwithstanding the provisions of s. 215.26, the 873
	1295	+	department shall offset the overpayment of any tax during an 874
	1296	+	audit period against a deficiency of any tax, penalty, or 875
	1297	+
	1298	+	CS/HB 1041 2022
	1299	+
	1300	+
	1301	+
	1302	+	CODING: Words stricken are deletions; words underlined are additions.
	1303	+	hb1041-01-c1
	1304	+	Page 36 of 55
	1305	+	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
	1306	+
	1307	+
	1308	+
	1309	+	interest determined to be due during the same audit period. 876
	1310	+	(5) After application of subsection (4), if the 877
	1311	+	department's audit finds that the tax paid is more than the 878
	1312	+	correct amount, the department shall refund the overpayment that 879
	1313	+	is within the applicable period provided by s. 215.26. Such 880
	1314	+	action by the department does not prevent a taxpayer from 881
	1315	+	challenging the amount of th e refund pursuant to chapters 120 882
	1316	+	and 213 or applying for a refund of additional tax within the 883
	1317	+	applicable period. 884
	1318	+	Section 15. Subsections (1), (3), and (6) of section 885
	1319	+	213.67, Florida Statutes, are amended to read: 886
	1320	+	213.67 Garnishment. — 887
	1321	+	(1) If a person is delinquent in the payment of any taxes, 888
	1322	+	penalties, and interest, additional daily accrued interest, 889
	1323	+	costs, and fees owed to the department, the executive director 890
	1324	+	or his or her designee may give notice of the amount of such 891
	1325	+	delinquency by registered mail, by personal service, or by 892
	1326	+	electronic means, including, but not limited to, facsimile 893
	1327	+	transmissions, electronic data interchange, or use of the 894
	1328	+	Internet, to all persons having in their possession or under 895
	1329	+	their control any credits or personal proper ty, exclusive of 896
	1330	+	wages, belonging to the delinquent taxpayer, or owing any debts 897
	1331	+	to such delinquent taxpayer at the time of receipt by them of 898
	1332	+	such notice. Thereafter, any person who has been notified may 899
	1333	+	not transfer or make any other disposition of such credits, 900
	1334	+
	1335	+	CS/HB 1041 2022
	1336	+
	1337	+
	1338	+
	1339	+	CODING: Words stricken are deletions; words underlined are additions.
	1340	+	hb1041-01-c1
	1341	+	Page 37 of 55
	1342	+	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
	1343	+
	1344	+
	1345	+
	1346	+	other personal property, or debts until the executive director 901
	1347	+	or his or her designee consents to a transfer or disposition or 902
	1348	+	until 60 days after the receipt of such notice. However, the 903
	1349	+	credits, other personal property, or debts that exceed the 904
	1350	+	delinquent amount stipulated in the notice are not subject to 905
	1351	+	this section, wherever held, if the taxpayer does not have a 906
	1352	+	prior history of tax delinquencies. If during the effective 907
	1353	+	period of the notice to withhold, any person so notified makes 908
	1354	+	any transfer or disposition of the property or debts required to 909
	1355	+	be withheld under this section, he or she is liable to the state 910
	1356	+	for any indebtedness owed to the department by the person with 911
	1357	+	respect to whose obligation the notice was given to the extent 912
	1358	+	of the value of the property or the amount of the debts thus 913
	1359	+	transferred or paid if, solely by reason of such transfer or 914
	1360	+	disposition, the state is unable to recover the indebtedness of 915
	1361	+	the person with respect to whose obligation the notice was 916
	1362	+	given. If the delinqu ent taxpayer contests the intended levy in 917
	1363	+	circuit court or under chapter 120, the notice under this 918
	1364	+	section remains effective until that final resolution of the 919
	1365	+	contest. Any financial institution receiving such notice 920
	1366	+	maintains will maintain a right of setoff for any transaction 921
	1367	+	involving a debit card occurring on or before the date of 922
	1368	+	receipt of such notice. 923
	1369	+	(3) During the last 30 days of the 60 -day period set forth 924
	1370	+	in subsection (1), the executive director or his or her designee 925
	1371	+
	1372	+	CS/HB 1041 2022
	1373	+
	1374	+
	1375	+
	1376	+	CODING: Words stricken are deletions; words underlined are additions.
	1377	+	hb1041-01-c1
	1378	+	Page 38 of 55
	1379	+	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
	1380	+
	1381	+
	1382	+
	1383	+	may levy upon such cred its, other personal property, or debts. 926
	1384	+	The levy must be accomplished by delivery of a notice of levy by 927
	1385	+	registered mail, by personal service, or by secure electronic 928
	1386	+	means. Upon receipt of the notice of levy, which the person 929
	1387	+	possessing the credits, other personal property, or debts shall 930
	1388	+	transfer them to the department or pay to the department the 931
	1389	+	amount owed to the delinquent taxpayer. 932
	1390	+	(6)(a) Levy may be made under subsection (3) upon credits, 933
	1391	+	other personal property, or debt of any person with respect to 934
	1392	+	any unpaid tax, penalties, and interest, additional daily 935
	1393	+	accrued interest, costs, and fees only after the executive 936
	1394	+	director or his or her designee has notified such person in 937
	1395	+	writing of the intention to make such levy. 938
	1396	+	(b) No less than 30 days befo re the day of the levy, the 939
	1397	+	notice of intent to levy required under paragraph (a) must shall 940
	1398	+	be given in person or sent by certified or registered mail to 941
	1399	+	the person's last known address. 942
	1400	+	(c) The notice required in paragraph (a) must include a 943
	1401	+	brief statement that sets forth in simple and nontechnical 944
	1402	+	terms: 945
	1403	+	1. The provisions of this section relating to levy and 946
	1404	+	sale of property; 947
	1405	+	2. The procedures applicable to the levy under this 948
	1406	+	section; 949
	1407	+	3. The administrative and judicial appeals available to 950
	1408	+
	1409	+	CS/HB 1041 2022
	1410	+
	1411	+
	1412	+
	1413	+	CODING: Words stricken are deletions; words underlined are additions.
	1414	+	hb1041-01-c1
	1415	+	Page 39 of 55
	1416	+	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
	1417	+
	1418	+
	1419	+
	1420	+	the taxpayer with respect to such levy and sale, and the 951
	1421	+	procedures relating to such appeals; and 952
	1422	+	4. Any The alternatives, if any, available to taxpayers 953
	1423	+	which could prevent levy on the property. 954
	1424	+	Section 16. Section 213.345, Florida Statutes, is amended 955
	1425	+	to read: 956
	1426	+	213.345 Tolling of periods during an audit. —The 957
	1427	+	limitations in s. 95.091(3) and the period for filing a claim 958
	1428	+	for refund as required by s. 215.26(2) are shall be tolled for a 959
	1429	+	period of 1 year if the Department of Revenue has, on or after 960
	1430	+	July 1, 1999, issued a notice of intent to conduct an audit or 961
	1431	+	investigation of the taxpayer's account within the applicable 962
	1432	+	period of time. The 1-year period is tolled upon recei pt of 963
	1433	+	written objections to the subpoena and for the entire pendency 964
	1434	+	of any action that seeks an order to enforce compliance with or 965
	1435	+	to challenge any subpoena issued by the department compelling 966
	1436	+	the attendance and testimony of witnesses and the production of 967
	1437	+	books, records, written materials, and electronically recorded 968
	1438	+	information. The department must commence an audit within 120 969
	1439	+	days after it issues a notice of intent to conduct an audit, 970
	1440	+	unless the taxpayer requests a delay. If the taxpayer does not 971
	1441	+	request a delay and the department does not begin the audit 972
	1442	+	within 120 days after issuing the notice, the tolling period 973
	1443	+	terminates shall terminate unless the taxpayer and the 974
	1444	+	department enter into an agreement to extend the period pursuant 975
	1445	+
	1446	+	CS/HB 1041 2022
	1447	+
	1448	+
	1449	+
	1450	+	CODING: Words stricken are deletions; words underlined are additions.
	1451	+	hb1041-01-c1
	1452	+	Page 40 of 55
	1453	+	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
	1454	+
	1455	+
	1456	+
	1457	+	to s. 213.23. If the department issues a notice explaining audit 976
	1458	+	findings under s. 213.34(2)(a) based on an estimate because the 977
	1459	+	taxpayer has failed or refuses to provide records, the audit 978
	1460	+	will be deemed to have commenced for purposes of this section. 979
	1461	+	In the event the depar tment issues an assessment beyond the 980
	1462	+	tolling period, the assessment will be considered late and the 981
	1463	+	assessment shall be reduced by the amount of those taxes, 982
	1464	+	penalties, and interest for reporting periods outside of the 983
	1465	+	limitations period, as modified by a ny other tolling or 984
	1466	+	extension provisions . 985
	1467	+	Section 17. Section 220.42, Florida Statutes, is amended 986
	1468	+	to read: 987
	1469	+	220.42 Methods of accounting. — 988
	1470	+	(1) For purposes of this code, a taxpayer's method of 989
	1471	+	accounting must shall be the same as such taxpayer's me thod of 990
	1472	+	accounting for federal income tax purposes , except as provided 991
	1473	+	in subsection (3). If no method of accounting has been regularly 992
	1474	+	used by a taxpayer, net income for purposes of this code must 993
	1475	+	shall be computed by the such method that as in the opinion of 994
	1476	+	the department determines most fairly reflects income. 995
	1477	+	(2) If a taxpayer's method of accounting is changed for 996
	1478	+	federal income tax purposes, the taxpayer's method of accounting 997
	1479	+	for purposes of this code must shall be similarly changed. 998
	1480	+	(3) Any taxpayer which has elected for federal income tax 999
	1481	+	purposes to report any portion of its income on the completed 1000
	1482	+
	1483	+	CS/HB 1041 2022
	1484	+
	1485	+
	1486	+
	1487	+	CODING: Words stricken are deletions; words underlined are additions.
	1488	+	hb1041-01-c1
	1489	+	Page 41 of 55
	1490	+	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
	1491	+
	1492	+
	1493	+
	1494	+	contract method of accounting under Treasury Regulation 1.451 -1001
	1495	+	3(b)(2) may elect to return the income so reported on the 1002
	1496	+	percentage of completion met hod of accounting under Treasury 1003
	1497	+	Regulation 1.451-3(b)(1), provided the taxpayer regularly 1004
	1498	+	maintains its books of account and reports to its shareholders 1005
	1499	+	on the percentage of completion method. The election provided by 1006
	1500	+	this subsection shall be allowed only if it is made, in such 1007
	1501	+	manner as the department may prescribe, not later than the due 1008
	1502	+	date, including any extensions thereof, for filing a return for 1009
	1503	+	the taxpayer's first taxable year under this code in which a 1010
	1504	+	portion of its income is returned on the com pleted contract 1011
	1505	+	method of accounting for federal tax purposes. An election made 1012
	1506	+	pursuant to this subsection shall apply to all subsequent 1013
	1507	+	taxable years of the taxpayers unless the department consents in 1014
	1508	+	writing to its revocation. 1015
	1509	+	Section 18. Subsection (4) is added to section 220.735, 1016
	1510	+	Florida Statutes, to read: 1017
	1511	+	220.735 Production of witnesses and records. — 1018
	1512	+	(4) The failure of a taxpayer to provide documents 1019
	1513	+	available to, or required to be kept by, the taxpayer and 1020
	1514	+	requested by a subpoena issued under this section creates a 1021
	1515	+	presumption that the resulting proposed final agency action by 1022
	1516	+	the department, as to the requested documents, is correct and 1023
	1517	+	that the requested documents not produced by the taxpayer would 1024
	1518	+	be adverse to the taxpayer's position as to the proposed final 1025
	1519	+
	1520	+	CS/HB 1041 2022
	1521	+
	1522	+
	1523	+
	1524	+	CODING: Words stricken are deletions; words underlined are additions.
	1525	+	hb1041-01-c1
	1526	+	Page 42 of 55
	1527	+	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
	1528	+
	1529	+
	1530	+
	1531	+	agency action. If a taxpayer fails to provide documents 1026
	1532	+	requested by a subpoena issued under this section, the 1027
	1533	+	department may determine the amount of tax due according to its 1028
	1534	+	best judgement and may issue a notice of deficiency to the 1029
	1535	+	taxpayer, setting forth the amount of tax and any penalties 1030
	1536	+	proposed to be assessed. The amount so determined shall be prima 1031
	1537	+	facie correct and shall be prima facie evidence of the 1032
	1538	+	correctness of the amount of tax due. The burden to show the 1033
	1539	+	contrary rests upon the taxpayer. 1034
	1540	+	Section 19. Paragraph (e) of subsection (3) of section 1035
	1541	+	443.131, Florida Statutes, is amended to read: 1036
	1542	+	443.131 Contributions. — 1037
	1543	+	(3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 1038
	1544	+	EXPERIENCE.— 1039
	1545	+	(e) Assignment of variations from the standard rate.— 1040
	1546	+	1. As used in this paragraph, the terms "total benefit 1041
	1547	+	payments," "benefits paid to an individual," and "benefits 1042
	1548	+	charged to the employment record of an employer" mean the amount 1043
	1549	+	of benefits paid to individuals multiplied by: 1044
	1550	+	a. For benefits paid before prior to July 1, 2007, 1. 1045
	1551	+	b. For benefits paid during the period beginning on July 1046
	1552	+	1, 2007, and ending March 31, 2011, 0.90. 1047
	1553	+	c. For benefits paid after March 31, 2011, 1. 1048
	1554	+	d. For benefits paid during the period beginning April 1, 1049
	1555	+	2020, and ending December 31, 2020, 0. 1050
	1556	+
	1557	+	CS/HB 1041 2022
	1558	+
	1559	+
	1560	+
	1561	+	CODING: Words stricken are deletions; words underlined are additions.
	1562	+	hb1041-01-c1
	1563	+	Page 43 of 55
	1564	+	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
	1565	+
	1566	+
	1567	+
	1568	+	e. For benefits paid during the period beginning January 1051
	1569	+	1, 2021, and ending June 30, 2021, 1, except as otherwise 1052
	1570	+	adjusted in accordance with paragraph (f). 1053
	1571	+	2. For the calculation of contribution rates effective 1054
	1572	+	January 1, 2012, and thereafter: 1055
	1573	+	a. The tax collection service provider shall assign a 1056
	1574	+	variation from the standard rate of contributions for each 1057
	1575	+	calendar year to each eligible employer. In determining the 1058
	1576	+	contribution rate, varying from the standard ra te to be assigned 1059
	1577	+	each employer, adjustment factors computed under sub -sub-1060
	1578	+	subparagraphs (I)-(IV) are added to the benefit ratio. This 1061
	1579	+	addition shall be accomplished in two steps by adding a variable 1062
	1580	+	adjustment factor and a final adjustment factor. The sum of 1063
	1581	+	these adjustment factors computed under sub -sub-subparagraphs 1064
	1582	+	(I)-(IV) shall first be algebraically summed. The sum of these 1065
	1583	+	adjustment factors shall next be divided by a gross benefit 1066
	1584	+	ratio determined as follows: Total benefit payments for the 3 -1067
	1585	+	year period described in subparagraph (b)3. are charged to 1068
	1586	+	employers eligible for a variation from the standard rate, minus 1069
	1587	+	excess payments for the same period, divided by taxable payroll 1070
	1588	+	entering into the computation of individual benefit ratios for 1071
	1589	+	the calendar year for which the contribution rate is being 1072
	1590	+	computed. The ratio of the sum of the adjustment factors 1073
	1591	+	computed under sub-sub-subparagraphs (I)-(IV) to the gross 1074
	1592	+	benefit ratio is multiplied by each individual benefit ratio 1075
	1593	+
	1594	+	CS/HB 1041 2022
	1595	+
	1596	+
	1597	+
	1598	+	CODING: Words stricken are deletions; words underlined are additions.
	1599	+	hb1041-01-c1
	1600	+	Page 44 of 55
	1601	+	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
	1602	+
	1603	+
	1604	+
	1605	+	that is less than the maximum contribution rate to obtain 1076
	1606	+	variable adjustment factors; except that if the sum of an 1077
	1607	+	employer's individual benefit ratio and variable adjustment 1078
	1608	+	factor exceeds the maximum contribution rate, the variable 1079
	1609	+	adjustment factor is reduced in order for the sum t o equal the 1080
	1610	+	maximum contribution rate. The variable adjustment factor for 1081
	1611	+	each of these employers is multiplied by his or her taxable 1082
	1612	+	payroll entering into the computation of his or her benefit 1083
	1613	+	ratio. The sum of these products is divided by the taxable 1084
	1614	+	payroll of the employers who entered into the computation of 1085
	1615	+	their benefit ratios. The resulting ratio is subtracted from the 1086
	1616	+	sum of the adjustment factors computed under sub -sub-1087
	1617	+	subparagraphs (I)-(IV) to obtain the final adjustment factor. 1088
	1618	+	The variable adjustment factors and the final adjustment factor 1089
	1619	+	must be computed to five decimal places and rounded to the 1090
	1620	+	fourth decimal place. This final adjustment factor is added to 1091
	1621	+	the variable adjustment factor and benefit ratio of each 1092
	1622	+	employer to obtain each employe r's contribution rate. An 1093
	1623	+	employer's contribution rate may not, however, be rounded to 1094
	1624	+	less than 0.1 percent. In determining the contribution rate, 1095
	1625	+	varying from the standard rate to be assigned, the computation 1096
	1626	+	shall exclude any benefit that is excluded by the multipliers 1097
	1627	+	under subparagraph (b)2. and subparagraph 1. for rates effective 1098
	1628	+	January 1, 2021, through December 31, 2025, notwithstanding the 1099
	1629	+	repeal of subparagraph 5. as provided in chapter 2021 -2, Laws of 1100
	1630	+
	1631	+	CS/HB 1041 2022
	1632	+
	1633	+
	1634	+
	1635	+	CODING: Words stricken are deletions; words underlined are additions.
	1636	+	hb1041-01-c1
	1637	+	Page 45 of 55
	1638	+	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
	1639	+
	1640	+
	1641	+
	1642	+	Florida. The computation of the contribution rate, varying from 1101
	1643	+	the standard rate to be assigned, shall also exclude any benefit 1102
	1644	+	paid as a result of a governmental order related to COVID -19 to 1103
	1645	+	close or reduce capacity of a business. In addition, the 1104
	1646	+	contribution rate for the 2021 and 2022 calendar ye ars shall be 1105
	1647	+	calculated without the application of the positive adjustment 1106
	1648	+	factor in sub-sub-subparagraph (III). 1107
	1649	+	(I) An adjustment factor for noncharge benefits is 1108
	1650	+	computed to the fifth decimal place and rounded to the fourth 1109
	1651	+	decimal place by dividing th e amount of noncharge benefits 1110
	1652	+	during the 3-year period described in subparagraph (b)3. by the 1111
	1653	+	taxable payroll of employers eligible for a variation from the 1112
	1654	+	standard rate who have a benefit ratio for the current year 1113
	1655	+	which is less than the maximum contrib ution rate. For purposes 1114
	1656	+	of computing this adjustment factor, the taxable payroll of 1115
	1657	+	these employers is the taxable payrolls for the 3 years ending 1116
	1658	+	June 30 of the current calendar year as reported to the tax 1117
	1659	+	collection service provider by September 30 of t he same calendar 1118
	1660	+	year. As used in this sub -sub-subparagraph, the term "noncharge 1119
	1661	+	benefits" means benefits paid to an individual, as adjusted 1120
	1662	+	pursuant to subparagraph (b)2. and subparagraph 1., from the 1121
	1663	+	Unemployment Compensation Trust Fund which were not ch arged to 1122
	1664	+	the employment record of any employer, but excluding any benefit 1123
	1665	+	paid as a result of a governmental order related to COVID -19 to 1124
	1666	+	close or reduce capacity of a business. 1125
	1667	+
	1668	+	CS/HB 1041 2022
	1669	+
	1670	+
	1671	+
	1672	+	CODING: Words stricken are deletions; words underlined are additions.
	1673	+	hb1041-01-c1
	1674	+	Page 46 of 55
	1675	+	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
	1676	+
	1677	+
	1678	+
	1679	+	(II) An adjustment factor for excess payments is computed 1126
	1680	+	to the fifth decimal place, and rounded to the fourth decimal 1127
	1681	+	place by dividing the total excess payments during the 3 -year 1128
	1682	+	period described in subparagraph (b)3. by the taxable payroll of 1129
	1683	+	employers eligible for a variation from the standard rate who 1130
	1684	+	have a benefit ratio fo r the current year which is less than the 1131
	1685	+	maximum contribution rate. For purposes of computing this 1132
	1686	+	adjustment factor, the taxable payroll of these employers is the 1133
	1687	+	same figure used to compute the adjustment factor for noncharge 1134
	1688	+	benefits under sub-sub-subparagraph (I). As used in this sub -1135
	1689	+	subparagraph, the term "excess payments" means the amount of 1136
	1690	+	benefits charged to the employment record of an employer, as 1137
	1691	+	adjusted pursuant to subparagraph (b)2. and subparagraph 1., 1138
	1692	+	during the 3-year period described in s ubparagraph (b)3., but 1139
	1693	+	excluding any benefit paid as a result of a governmental order 1140
	1694	+	related to COVID-19 to close or reduce capacity of a business, 1141
	1695	+	less the product of the maximum contribution rate and the 1142
	1696	+	employer's taxable payroll for the 3 years ending June 30 of the 1143
	1697	+	current calendar year as reported to the tax collection service 1144
	1698	+	provider by September 30 of the same calendar year. As used in 1145
	1699	+	this sub-sub-subparagraph, the term "total excess payments" 1146
	1700	+	means the sum of the individual employer excess payme nts for 1147
	1701	+	those employers that were eligible for assignment of a 1148
	1702	+	contribution rate different from the standard rate. 1149
	1703	+	(III) With respect to computing a positive adjustment 1150
	1704	+
	1705	+	CS/HB 1041 2022
	1706	+
	1707	+
	1708	+
	1709	+	CODING: Words stricken are deletions; words underlined are additions.
	1710	+	hb1041-01-c1
	1711	+	Page 47 of 55
	1712	+	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
	1713	+
	1714	+
	1715	+
	1716	+	factor: 1151
	1717	+	(A) Beginning January 1, 2012, if the balance of the 1152
	1718	+	Unemployment Compensat ion Trust Fund on September 30 of the 1153
	1719	+	calendar year immediately preceding the calendar year for which 1154
	1720	+	the contribution rate is being computed is less than 4 percent 1155
	1721	+	of the taxable payrolls for the year ending June 30 as reported 1156
	1722	+	to the tax collection servi ce provider by September 30 of that 1157
	1723	+	calendar year, a positive adjustment factor shall be computed. 1158
	1724	+	The positive adjustment factor is computed annually to the fifth 1159
	1725	+	decimal place and rounded to the fourth decimal place by 1160
	1726	+	dividing the sum of the total taxab le payrolls for the year 1161
	1727	+	ending June 30 of the current calendar year as reported to the 1162
	1728	+	tax collection service provider by September 30 of that calendar 1163
	1729	+	year into a sum equal to one -fifth of the difference between the 1164
	1730	+	balance of the fund as of September 30 of that calendar year and 1165
	1731	+	the sum of 5 percent of the total taxable payrolls for that 1166
	1732	+	year. The positive adjustment factor remains in effect for 1167
	1733	+	subsequent years until the balance of the Unemployment 1168
	1734	+	Compensation Trust Fund as of September 30 of the year 1169
	1735	+	immediately preceding the effective date of the contribution 1170
	1736	+	rate equals or exceeds 4 percent of the taxable payrolls for the 1171
	1737	+	year ending June 30 of the current calendar year as reported to 1172
	1738	+	the tax collection service provider by September 30 of that 1173
	1739	+	calendar year. 1174
	1740	+	(B) Beginning January 1, 2018, and for each year 1175
	1741	+
	1742	+	CS/HB 1041 2022
	1743	+
	1744	+
	1745	+
	1746	+	CODING: Words stricken are deletions; words underlined are additions.
	1747	+	hb1041-01-c1
	1748	+	Page 48 of 55
	1749	+	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
	1750	+
	1751	+
	1752	+
	1753	+	thereafter, the positive adjustment shall be computed by 1176
	1754	+	dividing the sum of the total taxable payrolls for the year 1177
	1755	+	ending June 30 of the current calendar year as reported to the 1178
	1756	+	tax collection service provider by September 30 of that calendar 1179
	1757	+	year into a sum equal to one -fourth of the difference between 1180
	1758	+	the balance of the fund as of September 30 of that calendar year 1181
	1759	+	and the sum of 5 percent of the total taxable payrolls for that 1182
	1760	+	year. The positive adjustment factor remains in effect for 1183
	1761	+	subsequent years until the balance of the Unemployment 1184
	1762	+	Compensation Trust Fund as of September 30 of the year 1185
	1763	+	immediately preceding the effective date of the contribution 1186
	1764	+	rate equals or exceeds 4 percent of the ta xable payrolls for the 1187
	1765	+	year ending June 30 of the current calendar year as reported to 1188
	1766	+	the tax collection service provider by September 30 of that 1189
	1767	+	calendar year. 1190
	1768	+	(IV) If, beginning January 1, 2015, and each year 1191
	1769	+	thereafter, the balance of the Unemploymen t Compensation Trust 1192
	1770	+	Fund as of September 30 of the year immediately preceding the 1193
	1771	+	calendar year for which the contribution rate is being computed 1194
	1772	+	exceeds 5 percent of the taxable payrolls for the year ending 1195
	1773	+	June 30 of the current calendar year as reporte d to the tax 1196
	1774	+	collection service provider by September 30 of that calendar 1197
	1775	+	year, a negative adjustment factor must be computed. The 1198
	1776	+	negative adjustment factor shall be computed annually beginning 1199
	1777	+	on January 1, 2015, and each year thereafter, to the fifth 1200
	1778	+
	1779	+	CS/HB 1041 2022
	1780	+
	1781	+
	1782	+
	1783	+	CODING: Words stricken are deletions; words underlined are additions.
	1784	+	hb1041-01-c1
	1785	+	Page 49 of 55
	1786	+	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
	1787	+
	1788	+
	1789	+
	1790	+	decimal place and rounded to the fourth decimal place by 1201
	1791	+	dividing the sum of the total taxable payrolls for the year 1202
	1792	+	ending June 30 of the current calendar year as reported to the 1203
	1793	+	tax collection service provider by September 30 of the calendar 1204
	1794	+	year into a sum equal to one-fourth of the difference between 1205
	1795	+	the balance of the fund as of September 30 of the current 1206
	1796	+	calendar year and 5 percent of the total taxable payrolls of 1207
	1797	+	that year. The negative adjustment factor remains in effect for 1208
	1798	+	subsequent years until th e balance of the Unemployment 1209
	1799	+	Compensation Trust Fund as of September 30 of the year 1210
	1800	+	immediately preceding the effective date of the contribution 1211
	1801	+	rate is less than 5 percent, but more than 4 percent of the 1212
	1802	+	taxable payrolls for the year ending June 30 of th e current 1213
	1803	+	calendar year as reported to the tax collection service provider 1214
	1804	+	by September 30 of that calendar year. The negative adjustment 1215
	1805	+	authorized by this section is suspended in any calendar year in 1216
	1806	+	which repayment of the principal amount of an advance received 1217
	1807	+	from the federal Unemployment Compensation Trust Fund under 42 1218
	1808	+	U.S.C. s. 1321 is due to the Federal Government. 1219
	1809	+	(V) The maximum contribution rate that may be assigned to 1220
	1810	+	an employer is 5.4 percent, except employers participating in an 1221
	1811	+	approved short-time compensation plan may be assigned a maximum 1222
	1812	+	contribution rate that is 1 percent greater than the maximum 1223
	1813	+	contribution rate for other employers in any calendar year in 1224
	1814	+	which short-time compensation benefits are charged to the 1225
	1815	+
	1816	+	CS/HB 1041 2022
	1817	+
	1818	+
	1819	+
	1820	+	CODING: Words stricken are deletions; words underlined are additions.
	1821	+	hb1041-01-c1
	1822	+	Page 50 of 55
	1823	+	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
	1824	+
	1825	+
	1826	+
	1827	+	employer's employment record. 1226
	1828	+	(VI) As used in this subsection, "taxable payroll" shall 1227
	1829	+	be determined by excluding any part of the remuneration paid to 1228
	1830	+	an individual by an employer for employment during a calendar 1229
	1831	+	year in excess of the first $7,000. Beginning January 1, 2012, 1230
	1832	+	"taxable payroll" shall be determined by excluding any part of 1231
	1833	+	the remuneration paid to an individual by an employer for 1232
	1834	+	employment during a calendar year as described in s. 1233
	1835	+	443.1217(2). For the purposes of the employer rate calculation 1234
	1836	+	that will take effect in January 1, 2012, and in January 1, 1235
	1837	+	2013, the tax collection service provider shall use the data 1236
	1838	+	available for taxable payroll from 2009 based on excluding any 1237
	1839	+	part of the remuneration paid to an individual by an employer 1238
	1840	+	for employment during a cale ndar year in excess of the first 1239
	1841	+	$7,000, and from 2010 and 2011, the data available for taxable 1240
	1842	+	payroll based on excluding any part of the remuneration paid to 1241
	1843	+	an individual by an employer for employment during a calendar 1242
	1844	+	year in excess of the first $8,500 . 1243
	1845	+	b. If the transfer of an employer's employment record to 1244
	1846	+	an employing unit under paragraph (g) which, before the 1245
	1847	+	transfer, was an employer, the tax collection service provider 1246
	1848	+	shall recompute a benefit ratio for the successor employer based 1247
	1849	+	on the combined employment records and reassign an appropriate 1248
	1850	+	contribution rate to the successor employer effective on the 1249
	1851	+	first day of the calendar quarter immediately after the 1250
	1852	+
	1853	+	CS/HB 1041 2022
	1854	+
	1855	+
	1856	+
	1857	+	CODING: Words stricken are deletions; words underlined are additions.
	1858	+	hb1041-01-c1
	1859	+	Page 51 of 55
	1860	+	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
	1861	+
	1862	+
	1863	+
	1864	+	effective date of the transfer. 1251
	1865	+	3. The tax collection service provider shall reissue rates 1252
	1866	+	for the 2021 calendar year. However, an employer shall continue 1253
	1867	+	to timely file its employer's quarterly reports and pay the 1254
	1868	+	contributions due in a timely manner in accordance with the 1255
	1869	+	rules of the Department of Economic Opportunity. The Department 1256
	1870	+	of Revenue shall post the revised rates on its website to enable 1257
	1871	+	employers to securely review the revised rates. For 1258
	1872	+	contributions for the first quarter of the 2021 calendar year, 1259
	1873	+	if any employer remits to the tax collection service provider an 1260
	1874	+	amount in excess of the amount that would be due as calculated 1261
	1875	+	pursuant to this paragraph, the tax collection service provider 1262
	1876	+	shall refund the excess amount from the amount erroneously 1263
	1877	+	collected. Notwithstanding s. 443.141(6), refunds issued through 1264
	1878	+	August 31, 2021, for first quarter 2021 contributions must be 1265
	1879	+	paid from the General Revenue Fund. 1266
	1880	+	4. The tax collection service provider shall calculate and 1267
	1881	+	assign contribution rates effective January 1, 2022, through 1268
	1882	+	December 31, 2022, excluding any benefit charge that i s excluded 1269
	1883	+	by the multipliers under subparagraph (b)2. and subparagraph 1.; 1270
	1884	+	without the application of the positive adjustment factor in 1271
	1885	+	sub-sub-subparagraph 2.a.(III); and without the inclusion of any 1272
	1886	+	benefit charge directly related to COVID -19 as a result of a 1273
	1887	+	governmental order to close or reduce capacity of a business, as 1274
	1888	+	determined by the Department of Economic Opportunity, for each 1275
	1889	+
	1890	+	CS/HB 1041 2022
	1891	+
	1892	+
	1893	+
	1894	+	CODING: Words stricken are deletions; words underlined are additions.
	1895	+	hb1041-01-c1
	1896	+	Page 52 of 55
	1897	+	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
	1898	+
	1899	+
	1900	+
	1901	+	employer who is eligible for a variation from the standard rate 1276
	1902	+	pursuant to paragraph (d). The Department of Economic 1277
	1903	+	Opportunity shall provide the tax collection service provider 1278
	1904	+	with all necessary benefit charge information by August 1, 2021, 1279
	1905	+	including specific information for adjustments related to COVID -1280
	1906	+	19 charges resulting from a governmental order to close or 1281
	1907	+	reduce capacity of a business, to enable the tax collection 1282
	1908	+	service provider to calculate and issue tax rates effective 1283
	1909	+	January 1, 2022. The tax collection service provider shall 1284
	1910	+	calculate and post rates for the 2022 calendar year by March 1, 1285
	1911	+	2022. 1286
	1912	+	5. Subject to subparagraph 6., the tax collection service 1287
	1913	+	provider shall calculate and assign contribution rates effective 1288
	1914	+	January 1, 2023, through December 31, 2025, excluding any 1289
	1915	+	benefit charge that is excluded by the multipliers under 1290
	1916	+	subparagraph (b)2. and subparagr aph 1.; without the application 1291
	1917	+	of the positive adjustment factor in sub -sub-subparagraph 1292
	1918	+	2.a.(III); and without the inclusion of any benefit charge 1293
	1919	+	directly related to COVID -19 as a result of a governmental order 1294
	1920	+	to close or reduce capacity of a business, as determined by the 1295
	1921	+	Department of Economic Opportunity, for each employer who is 1296
	1922	+	eligible for a variation from the standard rate pursuant to 1297
	1923	+	paragraph (d). The Department of Economic Opportunity shall 1298
	1924	+	provide the tax collection service provider with all necessary 1299
	1925	+	benefit charge information by August 1 of each year, including 1300
	1926	+
	1927	+	CS/HB 1041 2022
	1928	+
	1929	+
	1930	+
	1931	+	CODING: Words stricken are deletions; words underlined are additions.
	1932	+	hb1041-01-c1
	1933	+	Page 53 of 55
	1934	+	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
	1935	+
	1936	+
	1937	+
	1938	+	specific information for adjustments related to COVID -19 charges 1301
	1939	+	resulting from a governmental order to close or reduce capacity 1302
	1940	+	of a business, to enable the tax collection service pr ovider to 1303
	1941	+	calculate and issue tax rates effective the following January. 1304
	1942	+	6. If the balance of the Unemployment Compensation Trust 1305
	1943	+	Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 1306
	1944	+	5. is repealed for rates effective the following years. The 1307
	1945	+	Office of Economic and Demographic Research shall advise the tax 1308
	1946	+	collection service provider of the balance of the trust fund on 1309
	1947	+	June 30 by August 1 of that year. After the repeal of 1310
	1948	+	subparagraph 5. and notwithstanding the dates specified in that 1311
	1949	+	subparagraph, the tax collection service provider shall 1312
	1950	+	calculate and assign contribution rates for each subsequent 1313
	1951	+	calendar year as otherwise provided in this section. 1314
	1952	+	Section 20. Paragraph (a) of subsection (9) of section 1315
	1953	+	443.171, Florida Statutes, is amende d to read: 1316
	1954	+	443.171 Department of Economic Opportunity and commission; 1317
	1955	+	powers and duties; records and reports; proceedings; state -1318
	1956	+	federal cooperation. — 1319
	1957	+	(9) STATE-FEDERAL COOPERATION. — 1320
	1958	+	(a)1. In the administration of this chapter, the 1321
	1959	+	Department of Economic Opportunity and its tax collection 1322
	1960	+	service provider shall cooperate with the United States 1323
	1961	+	Department of Labor to the fullest extent consistent with this 1324
	1962	+	chapter and shall take those actions, through the adoption of 1325
	1963	+
	1964	+	CS/HB 1041 2022
	1965	+
	1966	+
	1967	+
	1968	+	CODING: Words stricken are deletions; words underlined are additions.
	1969	+	hb1041-01-c1
	1970	+	Page 54 of 55
	1971	+	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
	1972	+
	1973	+
	1974	+
	1975	+	appropriate rules, administrative m ethods, and standards, 1326
	1976	+	necessary to secure for this state all advantages available 1327
	1977	+	under the provisions of federal law relating to reemployment 1328
	1978	+	assistance. 1329
	1979	+	2. In the administration of the provisions in s. 443.1115, 1330
	1980	+	which are enacted to conform with the Federal-State Extended 1331
	1981	+	Unemployment Compensation Act of 1970, the department shall take 1332
	1982	+	those actions necessary to ensure that those provisions are 1333
	1983	+	interpreted and applied to meet the requirements of the federal 1334
	1984	+	act as interpreted by the United States Depa rtment of Labor and 1335
	1985	+	to secure for this state the full reimbursement of the federal 1336
	1986	+	share of extended benefits paid under this chapter which is 1337
	1987	+	reimbursable under the federal act. 1338
	1988	+	3. The department and its tax collection service provider 1339
	1989	+	shall comply with the regulations of the United States 1340
	1990	+	Department of Labor relating to the receipt or expenditure by 1341
	1991	+	this state of funds granted under federal law; shall submit the 1342
	1992	+	reports in the form and containing the information the United 1343
	1993	+	States Department of Labor req uires; and shall comply with 1344
	1994	+	directions of the United States Department of Labor necessary to 1345
	1995	+	assure the correctness and verification of these reports. 1346
	1996	+	4. The department and its tax collection service provider 1347
	1997	+	shall comply with the requirements of the fe deral Treasury 1348
	1998	+	Offset Program as it pertains to the recovery of unemployment 1349
	1999	+	compensation debts as required by the United States Department 1350
	2000	+
	2001	+	CS/HB 1041 2022
	2002	+
	2003	+
	2004	+
	2005	+	CODING: Words stricken are deletions; words underlined are additions.
	2006	+	hb1041-01-c1
	2007	+	Page 55 of 55
	2008	+	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
	2009	+
	2010	+
	2011	+
	2012	+	of Labor pursuant to 26 U.S.C. 6402. The department or the tax 1351
	2013	+	collection service provider may adopt rules to implem ent this 1352
	2014	+	subparagraph. 1353
	2015	+	Section 21. This act shall take effect July 1, 2022. 1354