Florida Senate - 2024 SB 1770 By Senator Gruters 22-00616-24 20241770__ 1 A bill to be entitled 2 An act relating to tax-filing extensions; amending ss. 3 212.11 and 220.222, F.S.; authorizing an automatic 4 extension for filing returns and remitting taxes on 5 sales, use, and other transactions and for filing 6 state income tax returns, respectively, when specified 7 states of emergency are declared; making technical 8 changes; providing an effective date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12 Section 1.Paragraph (b) of subsection (1) and paragraph 13 (b) of subsection (4) of section 212.11, Florida Statutes, are 14 amended to read: 15 212.11Tax returns and regulations. 16 (1) 17 (b)For the purpose of ascertaining the amount of tax 18 payable under this chapter, it is shall be the duty of all 19 dealers to file a return and remit the tax, on or before the 20 20th day of the month, to the department, upon forms prepared 21 and furnished by it or in a format prescribed by it. Such return 22 must show the rentals, admissions, gross sales, or purchases, as 23 the case may be, arising from all leases, rentals, admissions, 24 sales, or purchases taxable under this chapter during the 25 preceding calendar month. Notwithstanding this paragraph, when a 26 state of emergency is declared pursuant to s. 252.36 within 5 27 business days before the 20th day of the month, a dealer located 28 in a county to which such emergency declaration applies is 29 granted an automatic 10-day extension from the due date for 30 filing a return and remitting the tax. 31 (4) 32 (b)The amount of any estimated tax is shall be due and, 33 payable, and must be remitted by electronic funds transfer by 34 the 20th day of the month for which it is estimated. The 35 difference between the amount of estimated tax paid and the 36 actual amount of tax due under this chapter for such month is 37 shall be due and payable by the first day of the following month 38 and must be remitted by electronic funds transfer by the 20th 39 day thereof. Notwithstanding this paragraph, when a state of 40 emergency is declared pursuant to s. 252.36 within 5 business 41 days before the 20th day of the month, a dealer located in a 42 county to which such emergency declaration applies is granted an 43 automatic 10-day extension from the due date for filing a return 44 and remitting the tax. 45 Section 2.Present paragraphs (c) and (d) of subsection (2) 46 of section 220.222, Florida Statutes, are redesignated as 47 paragraphs (d) and (e), respectively, and paragraph (c) is added 48 to that subsection, to read: 49 220.222Returns; time and place for filing. 50 (2) 51 (c)When a taxpayer has been granted an extension or 52 extensions of time within which to file its federal income tax 53 return for any taxable year due to a federally declared 54 disaster, and if the requirements of s. 220.32 are met, the 55 department shall automatically extend the due date of the return 56 required under this code until the 15th day after the due date, 57 including any extensions provided for such federally declared 58 disaster. 59 Section 3.This act shall take effect July 1, 2024.