FL
Florida House Bill H7029

Florida 2025 Regular Session

Florida House Bill H7029 Compare Versions

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1010 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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1414 A bill to be entitled 1
1515 An act relating to the taxation of hemp consumable THC 2
1616 products; amending s. 212.02, F.S.; revising the 3
1717 definition of term "sales price"; creating s. 581.222, 4
1818 F.S.; providing definitions; creating s. 581.223, 5
1919 F.S.; providing legislative findings; providing for 6
2020 excise taxes on hemp consumable THC products; creating 7
2121 s. 581.224, F.S.; requiring dealers of hemp consumable 8
2222 THC products to file a certificate of registration 9
2323 application with the Department of Agriculture and 10
2424 Consumer Services; defining the term "a ctive dealer"; 11
2525 creating s. 581.225, F.S.; providing for the payment 12
2626 and collection of excise taxes on hemp consumable THC 13
2727 products; defining the term "recurring sales to a 14
2828 purchaser in the normal course of business"; creating 15
2929 s. 581.226, F.S.; providing fo r the allocation and 16
3030 disposition of proceeds of excise taxes on hemp 17
3131 consumable THC products; creating s. 581.227, F.S.; 18
3232 providing for returns and remittance of such taxes; 19
3333 creating s. 581.2275, F.S.; providing penalties; 20
3434 creating s. 581.228, F.S.; providi ng powers of the 21
35-department; creating s. 581.229, F.S.; requiring that 22
36-payment of hemp consumable THC product excise taxes 23
37-and filing of such excise tax returns be made by 24
38-electronic funds transfer and electronic data 25
35+Department of Agriculture and Consumer Services; 22
36+creating s. 581.229, F.S.; requiring that payment of 23
37+hemp consumable THC product excise taxes and filing of 24
38+such excise tax returns be made by electronic funds 25
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4747 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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51-interchange, respectively; creating s. 581.231, F.S.; 26
52-declaring that excise taxes on hemp consumable THC 27
53-products are government funds; providing for certain 28
54-penalties and warrants; creating s. 581.232, F.S.; 29
55-providing recordkeeping, inspection, and audit 30
56-requirements for dealers of hemp consu mable THC 31
57-products; creating s. 581.233, F.S.; providing powers 32
58-of the department in dealing with tax payment 33
59-delinquencies; creating s. 581.234, F.S.; providing 34
60-procedures for fraudulent tax activities; creating s. 35
61-581.235, F.S.; providing circuit court j urisdiction 36
62-for violations; authorizing the department to adopt 37
63-emergency rules; providing contingent effective dates. 38
64- 39
65-Be It Enacted by the Legislature of the State of Florida: 40
51+transfer and electronic data i nterchange, 26
52+respectively; creating s. 581.231, F.S.; declaring 27
53+that excise taxes on hemp consumable THC products are 28
54+government funds; providing for certain penalties and 29
55+warrants; creating s. 581.232, F.S.; providing record 30
56+keeping, inspection, and audit requirements for 31
57+dealers of hemp consumable THC products; creating s. 32
58+581.233, F.S.; providing powers of the department in 33
59+dealing with tax payment delinquencies; creating s. 34
60+581.234, F.S.; providing procedures for fraudulent tax 35
61+activities; creating s. 58 1.235, F.S.; providing 36
62+circuit court jurisdiction for violations; authorizing 37
63+the Department of Consumer and Agriculture Services to 38
64+adopt emergency rules; providing contingent effective 39
65+dates. 40
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67- Section 1. Subsection (16) of section 212.02, Florida 42
68-Statutes, is amended to read: 43
69- 212.02 Definitions. —The following terms and phrases when 44
70-used in this chapter have the meanings ascribed to them in this 45
71-section, except where the context clearly indicates a different 46
72-meaning: 47
73- (16) "Sales price" means the total amount p aid for 48
74-tangible personal property, including any services that are a 49
75-part of the sale, valued in money, whether paid in money or 50
67+Be It Enacted by the Legislature of the State of Florida: 42
68+ 43
69+ Section 1. Subsection (16) of section 212.02, Florida 44
70+Statutes, is amended to read: 45
71+ 212.02 Definitions. —The following terms and phrases when 46
72+used in this chapter have the meanings ascribed to them in this 47
73+section, except where the context clearly i ndicates a different 48
74+meaning: 49
75+ (16) "Sales price" means the total amount paid for 50
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8484 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-otherwise, and includes any amount for which credit is given to 51
89-the purchaser by the seller, without any deduction therefrom o n 52
90-account of the cost of the property sold, the cost of materials 53
91-used, labor or service cost, interest charged, losses, or any 54
92-other expense whatsoever. "Sales price" also includes the 55
93-consideration for a transaction which requires both labor and 56
94-material to alter, remodel, maintain, adjust, or repair tangible 57
95-personal property. Trade -ins or discounts allowed and taken at 58
96-the time of sale shall not be included within the purview of 59
97-this subsection. "Sales price" also includes the full face value 60
98-of any coupon used by a purchaser to reduce the price paid to a 61
99-retailer for an item of tangible personal property; where the 62
100-retailer will be reimbursed for such coupon, in whole or in 63
101-part, by the manufacturer of the item of tangible personal 64
102-property; or whenever it is not practicable for the retailer to 65
103-determine, at the time of sale, the extent to which 66
104-reimbursement for the coupon will be made. The term "sales 67
105-price" does not include federal excise taxes imposed upon the 68
106-retailer on the sale of tangible persona l property. The term 69
107-"sales price" does include federal manufacturers' excise taxes, 70
108-even if the federal tax is listed as a separate item on the 71
109-invoice. To the extent required by federal law, the term "sales 72
110-price" does not include charges for Internet ac cess services 73
111-which are not itemized on the customer's bill, but which can be 74
112-reasonably identified from the selling dealer's books and 75
88+tangible personal property, including any services that are a 51
89+part of the sale, valued in money, whether paid in money or 52
90+otherwise, and includes any amount for which credit is given to 53
91+the purchaser by the seller, without any deduction therefrom on 54
92+account of the cost of the property sold, the cost of materials 55
93+used, labor or service cost, interest charged, losses, or any 56
94+other expense whatsoever. "Sales price" also includes the 57
95+consideration for a transaction which requires both labor and 58
96+material to alter, remodel, maintain, adjust, or repair tangible 59
97+personal property. Trade -ins or discounts allowed and taken at 60
98+the time of sale shall not be included within the purview of 61
99+this subsection. "Sales price" also includes the full face value 62
100+of any coupon used by a purchaser to reduce the price paid to a 63
101+retailer for an item of tangible personal property; where the 64
102+retailer will be reimbursed for such coupon, in whole or in 65
103+part, by the manufacturer of the item of tangible personal 66
104+property; or whenever it is not practicable for the retailer to 67
105+determine, at the time of sale, the extent to which 68
106+reimbursement for the coupon will be made. The term "sales 69
107+price" does not include fed eral excise taxes imposed upon the 70
108+retailer on the sale of tangible personal property. The term 71
109+"sales price" does include federal manufacturers' excise taxes, 72
110+even if the federal tax is listed as a separate item on the 73
111+invoice. To the extent required by f ederal law, the term "sales 74
112+price" does not include charges for Internet access services 75
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121121 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-records kept in the regular course of business. The dealer may 76
126-support the allocation of charges with books and records kept in 77
127-the regular course of business covering the dealer's entire 78
128-service area, including territories outside this state. The term 79
129-"sales price" does not include the excise tax imposed under s. 80
130-581.223. 81
131- Section 2. Section 581.222, Florida Statutes, i s created 82
132-to read: 83
133- 581.222 Definitions. —As used in ss. 581.222 -581.235, the 84
134-term: 85
135- (1) "Commissioner" means the Commissioner of Agriculture. 86
136- (2) "Dealer" means a person authorized to sell hemp 87
125+which are not itemized on the customer's bill, but which can be 76
126+reasonably identified from the selling dealer's books and 77
127+records kept in the regular course of busines s. The dealer may 78
128+support the allocation of charges with books and records kept in 79
129+the regular course of business covering the dealer's entire 80
130+service area, including territories outside this state. The term 81
131+"sales price" does not include the excise tax im posed under s. 82
132+581.223. 83
133+ Section 2. Section 581.222, Florida Statutes, is created 84
134+to read: 85
135+ 581.222 Definitions. — 86
136+ (1) "Dealer" means a person authorized to sell hemp 87
137137 consumable THC products under s. 581.217(7) and registered with 88
138138 the department as a retail seller of hemp consumable THC 89
139139 products in this state. 90
140- (3) "Hemp consumable THC product" has the same meaning as 91
140+ (2) "Hemp consumable THC product" has the same meaning as 91
141141 in s. 581.217(3). 92
142- (4) "Retail sale" means the sale of hemp consumable THC 93
142+ (3) "Retail sale" means the sale of hemp consumable THC 93
143143 products for any purpose other than for resale. However, an y 94
144144 sale for resale must comply with s. 581.225(2) and the rules 95
145145 adopted thereunder. 96
146- (5) "Sale" means any transfer of title or possession, or 97
146+ (4) "Sale" means any transfer of title or possession, or 97
147147 both, exchange, or barter, in any manner or by any means 98
148148 whatsoever, of hemp consumable THC products for a conside ration. 99
149- (6) "Sales price" means the total amount charged in money 100
149+ (5) "Sales price" means the total amount charged in money 100
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158158 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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162162 or other consideration by a dealer for the sale of hemp 101
163163 consumable THC products, but does not include any sales tax 102
164164 imposed and charged pursuant to chapter 212. 103
165165 Section 3. Section 581. 223, Florida Statutes, is created 104
166166 to read: 105
167167 581.223 Excise tax on hemp consumable THC products. — 106
168168 The Legislature finds that every person who engages in the 107
169169 business of selling hemp consumable THC products at retail in 108
170170 this state is exercising a taxable privilege. For the exercise 109
171171 of such taxable privilege, a tax is levied on each taxable 110
172172 transaction and is due and payable at the rate of 15 percent of 111
173173 the sales price of the hemp consumable THC product when sold at 112
174174 retail in this state. 113
175175 Section 4. Section 581.224, Florida Statutes, is created 114
176176 to read: 115
177177 581.224 Registration. — 116
178178 (1) Each person seeking to engage in business as a dealer 117
179179 of hemp consumable THC products must file with the department an 118
180180 application for a certificate of registration. 119
181181 (2) A person may not engage in the business of selling 120
182182 hemp consumable THC products at retail in this state without 121
183183 first obtaining a certificate of registration. The failure or 122
184184 refusal to submit an application by any person required to 123
185185 register, as required by this section, is a misdemeanor of the 124
186186 first degree, punishable as provided in s. 775.082 or s. 125
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195195 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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199199 775.083. Any person who fails or refuses to register shall pay 126
200200 an initial registration fee of $100. However, this fee may be 127
201201 waived by the department if the fai lure is due to reasonable 128
202202 cause. 129
203203 (3)(a) An application for a certificate of registration 130
204204 must be completed by the dealer of hemp consumable THC products 131
205205 before engaging in business. The application for a certificate 132
206206 of registration must contain the infor mation required by rule of 133
207207 the department. 134
208208 (b) The department, upon receipt of a completed 135
209209 application, shall issue a certificate of registration to the 136
210210 applicant. 137
211211 (4) Each application required by paragraph (3)(a) must set 138
212212 forth: 139
213213 (a) The name under w hich the person will transact business 140
214214 within this state. 141
215215 (b) The street address of his or her principal office or 142
216216 place of business within this state and of the location where 143
217217 records are available for inspection. 144
218218 (c) The name and complete residence a ddress of the owner 145
219219 or the names and residence addresses of the partners, if the 146
220220 applicant is a partnership, or of the principal officers, if the 147
221221 applicant is a corporation or association. If the applicant is a 148
222222 corporation organized under the laws of anoth er state, 149
223223 territory, or country, he or she must also file with the 150
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232232 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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234234
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236236 application a certified copy of the certificate or license 151
237237 issued by the Department of State showing that the corporation 152
238238 is authorized to transact business in this state. 153
239239 (d) Any other data required by the department. 154
240240 (5) Certificates of registration issued by the department 155
241241 are not assignable. 156
242242 (6) In addition to the certificate of registration, the 157
243243 department shall provide to each newly registered dealer an 158
244244 initial resale certificate that is valid for the remainder of 159
245245 the period of issuance. The department shall provide to each 160
246246 active dealer an annual resale certificate. As used in this 161
247247 section, the term "active dealer" means a person who is 162
248248 registered with the department and who is r equired to file a 163
249249 return at least once during each applicable reporting period. 164
250250 (7) A certificate of registration issued by the department 165
251251 may be revoked by the department or its designated agent when a 166
252252 dealer fails to comply with this chapter. Before re voking a 167
253253 dealer's certificate of registration, the department shall 168
254254 schedule an informal conference at which the dealer may present 169
255255 evidence regarding the department's intended revocation or enter 170
256256 into a compliance agreement with the department. The depart ment 171
257257 shall notify the dealer of its intended action and of the time, 172
258258 place, and date of the scheduled informal conference by written 173
259259 notification sent by United States mail to the dealer's last 174
260260 known address of record furnished by the dealer on a form 175
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269269 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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273273 prescribed by the department. The dealer must attend the 176
274274 informal conference and present evidence refuting the 177
275275 department's intended revocation or enter into a compliance 178
276276 agreement with the department which resolves the dealer's 179
277277 failure to comply with this cha pter. The department shall issue 180
278278 an administrative complaint under s. 120.60 if the dealer fails 181
279279 to attend the department's informal conference, fails to enter 182
280280 into a compliance agreement with the department resolving the 183
281281 dealer's noncompliance with this c hapter, or fails to comply 184
282282 with the executed compliance agreement. 185
283283 Section 5. Section 581.225, Florida Statutes, is created 186
284284 to read: 187
285285 581.225 Payment of excise taxes on hemp consumable THC 188
286286 products.—The taxes imposed or administered under this chapter 189
287287 shall be collected from all dealers on the sale at retail in 190
288288 this state of hemp consumable THC products taxable under this 191
289289 chapter. 192
290- (1)(a) The taxes collected under this chapter shall be 193
291-paid by the purchaser of the hemp consumab le THC products and 194
292-shall be collected from such person by the dealer of hemp 195
293-consumable THC products. 196
290+ (1)(a) The taxes collected under this chapter and chapter 193
291+203 shall be paid by the purchaser of the hemp consumable THC 194
292+products and shall be collected from such person by the dealer 195
293+of hemp consumable THC products. 196
294294 (b) Each dealer of hemp consumable THC products selling 197
295295 hemp consumable THC products in this state shall collect the 198
296296 taxes imposed under this chapter from the purchaser of such 199
297297 products, and such taxes must be stated separately from all 200
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306306 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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310310 other charges on the bill or invoice. 201
311311 (2) Any dealer who makes a sale for resale shall document 202
312312 the exempt nature of the transaction, as established by rules 203
313313 adopted by the department, by retaining a copy of the 204
314314 purchaser's initial or annual resale certificate issued pursuant 205
315315 to s. 581.224(6). In lieu of maintaining a copy of the 206
316316 certificate, a dealer may document, before the time of sale, an 207
317317 authorization number provided teleph onically or electronically 208
318318 by the department or by such other means established by rule of 209
319319 the department. The dealer may rely on an initial or annual 210
320320 resale certificate issued pursuant to s. 581.224(6), valid at 211
321321 the time of receipt from the purchaser, wit hout seeking 212
322322 additional annual resale certificates from such purchaser, if 213
323323 the dealer makes recurring sales to the purchaser in the normal 214
324324 course of business on a continual basis. For purposes of this 215
325325 paragraph, the term "recurring sales to a purchaser in the 216
326326 normal course of business" means sales in which the dealer 217
327327 extends credit to the purchaser and records the debt as an 218
328328 account receivable, or in which the dealer sells to a purchaser 219
329329 who has an established cash account, similar to an open credit 220
330330 account. For purposes of this paragraph, purchases are made from 221
331331 a selling dealer on a continual basis if the selling dealer 222
332332 makes, in the normal course of business, sales to the purchaser 223
333333 no less frequently than once in every 12 -month period. A person 224
334334 who makes a sale for resale which is not in compliance with 225
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343343 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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347347 these rules is liable for any tax, penalty, and interest due for 226
348348 failing to comply, to be calculated pursuant to s. 227
349349 581.2275(2)(a). 228
350350 (3)(a) A dealer must compute the tax due on the sale of 229
351351 consumable hemp THC products imposed pursuant to this chapter 230
352352 based on a rounding algorithm that meets the following criteria: 231
353353 1. The computation of the tax must be carried to the third 232
354354 decimal place. 233
355355 2. The tax must be rounded to the whole cent using a 234
356356 method that rounds up to the next cent whenever the third 235
357357 decimal place is greater than four. 236
358358 (b) A dealer may apply the rounding algorithm to the 237
359359 aggregate tax amount computed on all taxable items on an invoice 238
360360 or to the taxable amount on each individual item on th e invoice. 239
361361 (4) Each purchaser of hemp consumable THC products is 240
362362 liable for the taxes imposed under this chapter. The purchaser's 241
363363 liability is not extinguished until the tax has been paid to the 242
364364 department, except that proof of payment of the tax to a de aler 243
365365 of hemp consumable THC products engaged in business in this 244
366366 state is sufficient to relieve the purchaser from further 245
367367 liability for the tax. 246
368368 Section 6. Section 581.226, Florida Statutes, is created 247
369369 to read: 248
370370 581.226 Allocation and disposition of tax proceeds.—The 249
371371 proceeds of the taxes remitted under this chapter shall be 250
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380380 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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384384 treated as follows: 251
385385 (1) The first $6 million collected must be deposited into 252
386386 the department's General Inspection Trust Fund to be used for 253
387387 the enforcement of ss. 581.217 -581.224 and the testing of hemp 254
388388 consumable THC products. 255
389389 (2) The remainder of the moneys collected under this 256
390390 section must be deposited into the General Revenue Fund. 257
391391 Section 7. Section 581.227, Florida Statutes, is created 258
392392 to read: 259
393393 581.227 Returns.— 260
394394 (1) For the purpose of ascertaining the amount of tax 261
395395 payable under this chapter, each dealer must file a return and 262
396396 remit the taxes required to be collected in any calendar month 263
397397 to the department, on or before the 20th day of the subsequent 264
398398 month, upon forms prepared and furnished by the department or in 265
399399 a format prescribed by it. The department shall, by rule, 266
400400 prescribe the information to be furnished by taxpayers on such 267
401401 returns. 268
402402 (2) The department shall accept returns, except those 269
403403 required to be initiated through an electronic data interchange, 270
404404 as timely if postmarked on or before the 20th day of the month; 271
405405 if the 20th day falls on a Saturday, Sunday, or federal or state 272
406406 legal holiday, returns are timely if postmarked on the next 273
407407 succeeding workday. Each dealer shall file a return for each tax 274
408408 period even though taxes are not due for such period. 275
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417417 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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421421 (3) Whenever returns are required to be made to the 276
422422 department, the full amount of the taxes required to be paid as 277
423423 shown by the return must be paid and a ccompany the return, and 278
424424 the failure to remit the full amount of taxes at the time of 279
425425 making the return shall cause the taxes to become delinquent. 280
426426 All taxes and all interest and penalties imposed or administered 281
427-under this chapter must be remitted to the department in 282
427+under this chapter must be remitted to the department at 282
428428 Tallahassee or at another office designated by the department, 283
429429 in the form required by the department. 284
430430 (4) The department may require all returns of taxes under 285
431431 this chapter to be accompanied by a written statement, by the 286
432432 person or by an officer of any firm or corporation required to 287
433433 pay such taxes, setting forth the facts that the department 288
434434 requires in order to ascertain the amount of taxes that are due 289
435435 and payable with the return. The filing of a return that is not 290
436436 accompanied by payment is prima facie evidence of the wrongful 291
437437 conversion of the money due. Any person or any duly authorized 292
438438 corporation officer or agent, or members of any firm or 293
439439 incorporated society or organization, who refuses to make a 294
440440 return and pay the taxes due, as req uired by the department and 295
441441 in the manner and in the form that the department requires, or 296
442442 to state in writing that the return is correct to the best of 297
443443 his or her knowledge and belief, as required by the department, 298
444444 is subject to a penalty of 6 percent pe r annum of the amount due 299
445445 and commits a misdemeanor of the first degree, punishable as 300
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454454 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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458458 provided in s. 775.082 or s. 775.083. The signing of a written 301
459459 return has the same legal effect as if made under oath without 302
460460 the necessity of appending an oath thereto. 303
461461 (5) In addition to the contact person identified on the 304
462462 return, each dealer obligated to collect and remit the tax 305
463463 imposed under this chapter may at any time, and shall within 10 306
464464 days after a request, designate a managerial representative to 307
465465 whom the department shall direct any inquiry regarding the 308
466466 completeness or accuracy of the dealer's return when the 309
467467 response provided by the contact person identified on the return 310
468468 has been inadequate. When the representative designated under 311
469469 this subsection is conta cted by the department, the dealer shall 312
470470 respond to the department within 30 days. 313
471471 Section 8. Section 581.2275, Florida Statutes, is created 314
472472 to read: 315
473473 581.2275 Penalties. — 316
474474 (1) The department shall adopt rules requiring the 317
475475 information that it consid ers necessary to ensure that the taxes 318
476476 levied or administered under this chapter are properly 319
477477 collected, reviewed, compiled, reported, and enforced, 320
478478 including, but not limited to, rules requiring the reporting of 321
479479 the amount of gross sales; the amount of ta xable sales; the 322
480480 amount of tax collected or due; the amount of lawful refunds, 323
481-deductions, or credits claimed; the amount of penalty and 324
482-interest; and the amount due with the return. 325
481+deductions, or credits claimed; the amount claimed as the 324
482+dealer's collection allowance; the amount of penalty and 325
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491491 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
492492
493493
494494
495- (2)(a) Any person who is required to make a return or pay 326
496-the taxes imposed by this chapter who fails to timely file such 327
497-return or fails to pay the taxes due within the time required, 328
498-in addition to all other penalties provided by law, is subject 329
499-to a specific penalty in the amount of 10 percent of any unpaid 330
500-tax if the failure is for not more than 30 days, and an 331
501-additional 10 percent of any unpaid tax for each additional 30 332
502-days, or fraction thereof, during which the failure continues, 333
503-not to exceed a total penalty of 50 percent, in the aggregate, 334
504-of any unpaid tax. 335
505- (b) Any person who knowingly and with a willful intent to 336
506-evade any tax imposed under this chapter fails to file six 337
507-consecutive returns as required by law commits a felony of the 338
508-third degree, punishable as provided in s. 775.082 or s. 339
509-775.083. 340
510- (c) Any person who makes a false or fraudulent return with 341
511-a willful intent to evade payment of any tax imposed under this 342
512-chapter is liable, in addition to the other penalties provided 343
513-by law, for a specific penalty of 100 percent of the tax bill or 344
514-fee, and: 345
515- 1. If the total amount of unreported taxes is less than 346
516-$300: 347
517- a. Such person commits, for the first offense, a 348
518-misdemeanor of the second degree, punishable as provided in s. 349
519-775.082 or s. 775.083. 350
495+interest; and the amount due with the return. 326
496+ (2)(a) Any person who is required to make a return or pay 327
497+the taxes imposed by this chapter who fails to timely file such 328
498+return or fails to pay the taxes due within the time required, 329
499+in addition to all other penalties provided by law, is subject 330
500+to a specific penalty in the amount of 10 percent of any unpaid 331
501+tax if the failure is for not more than 30 days, and an 332
502+additional 10 percent of any unpaid tax for each additional 30 333
503+days, or fraction thereof, during which the failure continues, 334
504+not to exceed a total penalty of 50 percent, in the aggregate, 335
505+of any unpaid tax. 336
506+ (b) Any person who knowingly and with a willful intent to 337
507+evade any tax imposed under this chapter fails to file six 338
508+consecutive returns as required by law commits a felony of the 339
509+third degree, punishable as provided in s. 775.082 or s. 340
510+775.083. 341
511+ (c) Any person who makes a false or fraudulent return with 342
512+a willful intent to evade payment of any tax imposed under this 343
513+chapter is liable, in addition to the other penalties provided 344
514+by law, for a specific pen alty of 100 percent of the tax bill or 345
515+fee, and: 346
516+ 1. If the total amount of unreported taxes is less than 347
517+$300: 348
518+ a. Such person commits, for the first offense, a 349
519+misdemeanor of the second degree, punishable as provided in s. 350
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528528 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
529529
530530
531531
532- b. Such person commits, for the second offense, a 351
533-misdemeanor of the first degree, punishable as provided in s. 352
534-775.082 or s. 775.083. 353
535- c. Such person commits, for the third and subsequent 354
536-offenses, a felony of the third degree, punishable as provided 355
537-in s. 775.082, s. 775.083, or s. 775.084. 356
538- 2. If the total amount of unreported taxes is $300 or more 357
539-but less than $20,000, such person commits a felony of the third 358
540-degree, punishable as provided in s. 775.082, s. 775.083, or s. 359
541-775.084. 360
542- 3. If the total amount of unreported ta xes is $20,000 or 361
543-more but less than $100,000, such person commits a felony of the 362
544-second degree, punishable as provided in s. 775.082, s. 775.083, 363
545-or s. 775.084. 364
546- 4. If the total amount of unreported taxes is $100,000 or 365
547-more, such person commits a felon y of the first degree, 366
548-punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 367
549- Section 9. Section 581.228, Florida Statutes, is created 368
550-to read: 369
551- 581.228 Powers of the department. — 370
552- (1) The department shall administer and enforce the 371
553-assessment and collection of the taxes, interest, and penalties 372
554-collected under or imposed by this chapter. 373
555- (2) The department may adopt rules to implement and 374
556-administer the tax imposed under this chapter. 375
532+775.082 or s. 775.083. 351
533+ b. Such person commits, for the second offense, a 352
534+misdemeanor of the first degree, punishable as provided in s. 353
535+775.082 or s. 775.083. 354
536+ c. Such person commits, for the third and subsequent 355
537+offenses, a felony of the third degree, punishable as provided 356
538+in s. 775.082, s. 775.083, or s. 775.084. 357
539+ 2. If the total amount of unreported taxes is $300 or more 358
540+but less than $20,000, such person commits a felony of the third 359
541+degree, punishable as provided in s. 775.082, s. 775.083, or s. 360
542+775.084. 361
543+ 3. If the total amou nt of unreported taxes is $20,000 or 362
544+more but less than $100,000, such person commits a felony of the 363
545+second degree, punishable as provided in s. 775.082, s. 775.083, 364
546+or s. 775.084. 365
547+ 4. If the total amount of unreported taxes is $100,000 or 366
548+more, such person commits a felony of the first degree, 367
549+punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 368
550+ Section 9. Section 581.228, Florida Statutes, is created 369
551+to read: 370
552+ 581.228 Powers of the department. — 371
553+ (1) The department shall administer and enforce the 372
554+assessment and collection of the taxes, interest, and penalties 373
555+collected under or imposed by this chapter. 374
556+ (2) The department may adopt rules to implement and 375
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565565 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
566566
567567
568568
569- Section 10. Section 581.229, Florida Statutes, is created 376
570-to read: 377
571- 581.229 Payment of taxes by electronic funds transfer; 378
572-filing of returns by electronic data interchange. — 379
573- (1) A dealer of hemp consumable THC products is required 380
574-to remit taxes by electronic funds transfer, in the manner 381
575-prescribed by the department, when the amount of tax paid by the 382
576-dealer under this chapter in the previous state fiscal year was 383
577-greater than or equal to $5,000. 384
578- (2)(a) A dealer who is required to remit taxes by 385
579-electronic funds transfer shall make a return in a mann er that 386
580-is initiated through an electronic data interchange. The 387
581-department shall prescribe the acceptable method of transfer; 388
582-the method, form, and content of the electronic data 389
583-interchange, giving due regard to developing uniform standards 390
584-for formats as adopted by the American National Standards 391
585-Institute; the circumstances under which an electronic data 392
586-interchange will serve as a substitute for the filing of another 393
587-form of return; and the means, if any, by which taxpayers will 394
588-be provided with acknow ledgments. The department must accept 395
589-such returns as timely if initiated and accepted on or before 396
590-the 20th day of the month. If the 20th day falls on a Saturday, 397
591-Sunday, or federal or state legal holiday, returns are timely if 398
592-initiated and accepted on t he next succeeding workday. 399
593- (b) The department may waive the requirement to make a 400
569+administer the tax imposed under this chapter. 376
570+ Section 10. Section 581.229, Fl orida Statutes, is created 377
571+to read: 378
572+ 581.229 Payment of taxes by electronic funds transfer; 379
573+filing of returns by electronic data interchange. — 380
574+ (1) A dealer of hemp consumable THC products is required 381
575+to remit taxes by electronic funds transfer, in the m anner 382
576+prescribed by the department, when the amount of tax paid by the 383
577+dealer under this chapter in the previous state fiscal year was 384
578+greater than or equal to $5,000. 385
579+ (2)(a) A dealer who is required to remit taxes by 386
580+electronic funds transfer shall make a return in a manner that 387
581+is initiated through an electronic data interchange. The 388
582+department shall prescribe the acceptable method of transfer; 389
583+the method, form, and content of the electronic data 390
584+interchange, giving due regard to developing uniform stan dards 391
585+for formats as adopted by the American National Standards 392
586+Institute; the circumstances under which an electronic data 393
587+interchange will serve as a substitute for the filing of another 394
588+form of return; and the means, if any, by which taxpayers will 395
589+be provided with acknowledgments. The department must accept 396
590+such returns as timely if initiated and accepted on or before 397
591+the 20th day of the month. If the 20th day falls on a Saturday, 398
592+Sunday, or federal or state legal holiday, returns are timely if 399
593+initiated and accepted on the next succeeding workday. 400
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602602 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
603603
604604
605605
606-return through an electronic data interchange when problems 401
607-arise with respect to the taxpayer's computer capabilities, data 402
608-systems changes, or operating procedures. To obtain a waiver, 403
609-the taxpayer must prove to the department that such problems 404
610-exist. 405
611- (3)(a) The department shall design, prepare, print, and 406
612-furnish to all dealers, except dealers filing through electronic 407
613-data interchange, or make available or prescribe to the dealers 408
614-all necessary forms for filing returns and instructions to 409
615-ensure a full collection from dealers and an accounting for the 410
616-taxes due, but failure of any dealer to secure such forms does 411
617-not relieve the dealer of the obligation to pay the ta x at the 412
618-time and in the manner required. 413
619- (b) The department shall prescribe the format and 414
620-instructions necessary for filing returns in a manner that is 415
621-initiated through an electronic data interchange to ensure a 416
622-full collection from dealers and an acc ounting for the taxes 417
623-due. The failure of any dealer to use such format does not 418
624-relieve the dealer of the obligation to pay the tax at the time 419
625-and in the manner required. 420
626- Section 11. Section 581.231, Florida Statutes, is created 421
627-to read: 422
628- 581.231 Taxes declared to be government funds; penalties 423
629-for failure to remit taxes; warrants. — 424
630- (1) The taxes collected under this chapter become 425
606+ (b) The department may waive the requirement to make a 401
607+return through an electronic data interchange when problems 402
608+arise with respect to the taxpayer's computer capabilities, data 403
609+systems changes, or operati ng procedures. To obtain a waiver, 404
610+the taxpayer must prove to the department that such problems 405
611+exist. 406
612+ (3)(a) The department shall design, prepare, print, and 407
613+furnish to all dealers, except dealers filing through electronic 408
614+data interchange, or make available or prescribe to the dealers 409
615+all necessary forms for filing returns and instructions to 410
616+ensure a full collection from dealers and an accounting for the 411
617+taxes due, but failure of any dealer to secure such forms does 412
618+not relieve the dealer of the ob ligation to pay the tax at the 413
619+time and in the manner required. 414
620+ (b) The department shall prescribe the format and 415
621+instructions necessary for filing returns in a manner that is 416
622+initiated through an electronic data interchange to ensure a 417
623+full collection from dealers and an accounting for the taxes 418
624+due. The failure of any dealer to use such format does not 419
625+relieve the dealer of the obligation to pay the tax at the time 420
626+and in the manner required. 421
627+ Section 11. Section 581.231, Florida Statutes, is created 422
628+to read: 423
629+ 581.231 Taxes declared to be government funds; penalties 424
630+for failure to remit taxes; warrants. — 425
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639639 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
640640
641641
642642
643-government funds from the moment of collection by the dealer. 426
644- (2) Any person who, with intent to unlawfully deprive or 427
645-defraud the state government of its moneys or the use or benefit 428
646-thereof, fails to remit taxes collected under this chapter is 429
647-guilty of the theft of government funds, punishable as follows: 430
648- (a) If the total amount of stolen revenue is less than 431
649-$300, the offense is a misdemeanor of the second degree, 432
650-punishable as provided in s. 775.082 or s. 775.083. For a second 433
651-offense, the offender is guilty of a misdemeanor of the first 434
652-degree, punishable as provided in s. 775.082 or s. 775.083. For 435
653-a third or subsequent offense, the offender is guilty of a 436
654-felony of the third degree, punishable as provided in s. 437
655-775.082, s. 775.083, or s. 775.084. 438
656- (b) If the total amount of stolen revenue is $300 or more, 439
657-but less than $20,000, the offense is a felony of the th ird 440
658-degree, punishable as provided in s. 775.082, s. 775.083, or s. 441
659-775.084. 442
660- (c) If the total amount of stolen revenue is $20,000 or 443
661-more, but less than $100,000, the offense is a felony of the 444
662-second degree, punishable as provided in s. 775.082, s. 775. 083, 445
663-or s. 775.084. 446
664- (d) If the total amount of stolen revenue is $100,000 or 447
665-more, the offense is a felony of the first degree, punishable as 448
666-provided in s. 775.082, s. 775.083, or s. 775.084. 449
667- (3) All taxes collected under this chapter must be 450
643+ (1) The taxes collected under this chapter become 426
644+government funds from the moment of collection by the dealer. 427
645+ (2) Any person who, with intent to unlawfully deprive or 428
646+defraud the state government of its moneys or the use or benefit 429
647+thereof, fails to remit taxes collected under this chapter is 430
648+guilty of the theft of government funds, punishable as follows: 431
649+ (a) If the total amount of stolen reve nue is less than 432
650+$300, the offense is a misdemeanor of the second degree, 433
651+punishable as provided in s. 775.082 or s. 775.083. For a second 434
652+offense, the offender is guilty of a misdemeanor of the first 435
653+degree, punishable as provided in s. 775.082 or s. 775. 083. For 436
654+a third or subsequent offense, the offender is guilty of a 437
655+felony of the third degree, punishable as provided in s. 438
656+775.082, s. 775.083, or s. 775.084. 439
657+ (b) If the total amount of stolen revenue is $300 or more, 440
658+but less than $20,000, the offense is a felony of the third 441
659+degree, punishable as provided in s. 775.082, s. 775.083, or s. 442
660+775.084. 443
661+ (c) If the total amount of stolen revenue is $20,000 or 444
662+more, but less than $100,000, the offense is a felony of the 445
663+second degree, punishable as provided in s. 775.082, s. 775.083, 446
664+or s. 775.084. 447
665+ (d) If the total amount of stolen revenue is $100,000 or 448
666+more, the offense is a felony of the first degree, punishable as 449
667+provided in s. 775.082, s. 775.083, or s. 775.084. 450
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676676 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
677677
678678
679679
680-remitted to the department. In addition to criminal sanctions, 451
681-the department shall, when any tax becomes delinquent or is 452
682-otherwise in jeopardy under this chapter, issue a warrant for 453
683-the full amount of the tax due or estimated to be due, with the 454
684-interest, penalties, and cost of collection, directed to the 455
685-sheriffs of the state, and mail the warrant to the clerk of the 456
686-circuit court of the county where any property of the taxpayer 457
687-is located. Upon receipt of the warrant, the clerk of the 458
688-circuit court shall record it, and thereupon the amount of the 459
689-warrant becomes a lien on any real or personal property of the 460
690-taxpayer in the same manner as a recorded judgment. The 461
691-department may issue a tax execution to enforce the collection 462
692-of taxes imposed by this cha pter and deliver it to any sheriff. 463
693-The sheriff shall thereupon proceed in the same manner as 464
694-prescribed by law for executions and shall be entitled to the 465
695-same fees for his or her services in executing the warrant to be 466
696-collected. The department may also have a writ of garnishment 467
697-with respect to any indebtedness due to the delinquent dealer by 468
698-a third person in any goods, money, chattels, or effects of the 469
699-delinquent dealer in the hands, possession, or control of the 470
700-third person. Upon payment of the exec ution, warrant, judgment, 471
701-or garnishment, the department shall satisfy the lien of record 472
702-within 30 days. If there is jeopardy to the revenue and jeopardy 473
703-is asserted in or with an assessment, the department shall 474
704-proceed in the manner specified for jeopar dy assessments in s. 475
680+ (3) All taxes collected under this ch apter must be 451
681+remitted to the department. In addition to criminal sanctions, 452
682+the department shall, when any tax becomes delinquent or is 453
683+otherwise in jeopardy under this chapter, issue a warrant for 454
684+the full amount of the tax due or estimated to be due, wi th the 455
685+interest, penalties, and cost of collection, directed to the 456
686+sheriffs of the state, and mail the warrant to the clerk of the 457
687+circuit court of the county where any property of the taxpayer 458
688+is located. Upon receipt of the warrant, the clerk of the 459
689+circuit court shall record it, and thereupon the amount of the 460
690+warrant becomes a lien on any real or personal property of the 461
691+taxpayer in the same manner as a recorded judgment. The 462
692+department may issue a tax execution to enforce the collection 463
693+of taxes imposed by this chapter and deliver it to any sheriff. 464
694+The sheriff shall thereupon proceed in the same manner as 465
695+prescribed by law for executions and shall be entitled to the 466
696+same fees for his or her services in executing the warrant to be 467
697+collected. The depart ment may also have a writ of garnishment 468
698+with respect to any indebtedness due to the delinquent dealer by 469
699+a third person in any goods, money, chattels, or effects of the 470
700+delinquent dealer in the hands, possession, or control of the 471
701+third person. Upon payme nt of the execution, warrant, judgment, 472
702+or garnishment, the department shall satisfy the lien of record 473
703+within 30 days. If there is jeopardy to the revenue and jeopardy 474
704+is asserted in or with an assessment, the department shall 475
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713713 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
714714
715715
716716
717-213.732. 476
718- Section 12. Section 581.232, Florida Statutes, is created 477
719-to read: 478
720- 581.232 Records required to be kept; power to inspect; 479
721-audit procedure.— 480
722- (1)(a) Each dealer shall secure, maintain, and keep for a 481
723-minimum of 10 years a complete record of hemp consumable THC 482
724-products sold at retail by the dealer, together with invoices, 483
725-records of gross receipts from such sales, and other pertinent 484
726-records and papers required by the department for the reasonable 485
727-administration of this c hapter. All such records that are 486
728-located or maintained in this state must be made available for 487
729-inspection by the department at all reasonable hours at the 488
730-dealer's office or other place of business located in this 489
731-state. Any dealer who maintains such boo ks and records outside 490
732-this state must make such books and records available for 491
733-inspection by the department wherever the dealer's general 492
734-records are kept. Any dealer subject to the provisions of this 493
735-chapter who violates this subsection is guilty of a m isdemeanor 494
736-of the first degree, punishable as provided in s. 775.082 or s. 495
737-775.083. If, however, any subsequent offense involves 496
738-intentional destruction of such records with an intent to evade 497
739-payment of or deprive the government of any tax revenues, such 498
740-subsequent offense constitutes a felony of the third degree, 499
741-punishable as provided in s. 775.082 or s. 775.083. 500
717+proceed in the manner specif ied for jeopardy assessments in s. 476
718+213.732. 477
719+ Section 12. Section 581.232, Florida Statutes, is created 478
720+to read: 479
721+ 581.232 Records required to be kept; power to inspect; 480
722+audit procedure.— 481
723+ (1)(a) Each dealer shall secure, maintain, and keep for a 482
724+minimum of 10 years a complete record of hemp consumable THC 483
725+products sold at retail by the dealer, together with invoices, 484
726+records of gross receipts from such sales, and other pertinent 485
727+records and papers required by the department for the reasonable 486
728+administration of this chapter. All such records that are 487
729+located or maintained in this state must be made available for 488
730+inspection by the department at all reasonable hours at the 489
731+dealer's office or other place of business located in this 490
732+state. Any dealer who main tains such books and records outside 491
733+this state must make such books and records available for 492
734+inspection by the department wherever the dealer's general 493
735+records are kept. Any dealer subject to the provisions of this 494
736+chapter who violates this subsection is guilty of a misdemeanor 495
737+of the first degree, punishable as provided in s. 775.082 or s. 496
738+775.083. If, however, any subsequent offense involves 497
739+intentional destruction of such records with an intent to evade 498
740+payment of or deprive the government of any tax r evenues, such 499
741+subsequent offense constitutes a felony of the third degree, 500
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750750 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
751751
752752
753753
754- (b) For the purpose of this subsection, if a dealer does 501
755-not have adequate records of its sales of hemp consumable THC 502
756-products, the departme nt may, upon the basis of a test or 503
757-sampling of the dealer's available records or other information 504
758-relating to the sales made by such dealer for a representative 505
759-period, determine the proper basis for assessing tax. This 506
760-subsection does not affect the dut y of the dealer to collect, or 507
761-the liability of any consumer to pay, any tax imposed or 508
762-administered under this chapter. 509
763- (c) If the records of a dealer are adequate but 510
764-voluminous, the department may reasonably sample such records 511
765-and project the audit f indings derived therefrom over the entire 512
766-audit period to determine the proper basis for assessing tax. In 513
767-order to conduct such a sample, the department must first make a 514
768-good faith effort to reach an agreement with the dealer which 515
769-provides for the means and methods to be used in the sampling 516
770-process. If an agreement is not reached, the dealer is entitled 517
771-to a review by the commissioner or the commissioner's designee 518
772-of the sampling method to be used by the auditor. 519
773- (2) For the purpose of enforcement of this chapter, each 520
774-dealer shall allow the department to examine its books and 521
775-records at all reasonable hours; and, if the dealer refuses, the 522
776-department may petition the circuit court to order the dealer to 523
777-permit such examination, subject to the right o f removal of the 524
778-cause to the judicial circuit wherein such person's business is 525
754+punishable as provided in s. 775.082 or s. 775.083. 501
755+ (b) For the purpose of this subsection, if a dealer does 502
756+not have adequate records of its sales of hemp consumable THC 503
757+products, the department may, upon the basis of a test or 504
758+sampling of the dealer's available records or other information 505
759+relating to the sales made by such dealer for a representative 506
760+period, determine the proper basis for assessing tax. This 507
761+subsection does not affect the duty of the dealer to collect, or 508
762+the liability of any consumer to pay, any tax imposed or 509
763+administered under this chapter. 510
764+ (c) If the records of a dealer are adequate but 511
765+voluminous, the department may reasonably sample such records 512
766+and project the audit findings derived therefrom over the entire 513
767+audit period to determine the proper basis for assessing tax. In 514
768+order to conduct such a sample, the department must first make a 515
769+good faith effort to reach an agreement with the dealer which 516
770+provides for the means and methods to be used in the sampling 517
771+process. If an agreement is not reached, the dealer is entitled 518
772+to a review by the executive director or the executive 519
773+director's designee of the sampling method to be used by the 520
774+auditor. 521
775+ (2) For the purpose of enforcement of this chapter, each 522
776+dealer shall allow the department to examine its books and 523
777+records at all reasonable hours; and, if the dealer refuses, the 524
778+department may petition the circuit court to order the dealer to 525
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787787 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
788788
789789
790790
791-located or wherein such person's books and records are kept. 526
792- (3)(a) The department shall send written notification, at 527
793-least 60 days before the date an auditor is scheduled to begin 528
794-an audit, informing the person of the audit. The department is 529
795-not required to give written notification 60 days before a 530
796-forthcoming audit whenever the person requests an emergency 531
797-audit. 532
798- (b) The written notification must specify: 533
799- 1. The approximate date on which the auditor is scheduled 534
800-to begin the audit. 535
801- 2. A reminder that all of the records, receipts, invoices, 536
802-resale certificates, and related documentation of the person 537
803-must be made available to the auditor. 538
804- 3. Any other requests or s uggestions that the department 539
805-considers necessary. 540
806- (c) Only records, receipts, invoices, resale certificates, 541
807-and related documentation that are available to the auditor when 542
808-the audit begins are acceptable for the purposes of the audit. A 543
809-resale certificate containing a date before the date the audit 544
810-begins constitutes acceptable documentation of the specific 545
811-transactions that occurred in the past. 546
812- (d) The provisions of this chapter concerning fraudulent 547
813-or improper records, receipts, invoices, resale certificates, 548
814-and related documentation apply with respect to any audit. 549
815- (4) If a dealer retains records in machine -readable and 550
791+permit such examinati on, subject to the right of removal of the 526
792+cause to the judicial circuit wherein such person's business is 527
793+located or wherein such person's books and records are kept. 528
794+ (3)(a) The department shall send written notification, at 529
795+least 60 days before the dat e an auditor is scheduled to begin 530
796+an audit, informing the person of the audit. The department is 531
797+not required to give written notification 60 days before a 532
798+forthcoming audit whenever the person requests an emergency 533
799+audit. 534
800+ (b) The written notification m ust specify: 535
801+ 1. The approximate date on which the auditor is scheduled 536
802+to begin the audit. 537
803+ 2. A reminder that all of the records, receipts, invoices, 538
804+resale certificates, and related documentation of the person 539
805+must be made available to the auditor. 540
806+ 3. Any other requests or suggestions that the department 541
807+considers necessary. 542
808+ (c) Only records, receipts, invoices, resale certificates, 543
809+and related documentation that are available to the auditor when 544
810+the audit begins are acceptable for the purposes of the audit. A 545
811+resale certificate containing a date before the date the audit 546
812+begins constitutes acceptable documentation of the specific 547
813+transactions that occurred in the past. 548
814+ (d) The provisions of this chapter concerning fraudulent 549
815+or improper records, receipts, invoices, resale certificates, 550
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824824 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
825825
826826
827827
828-hard copy formats, upon a request by the department, the dealer 551
829-shall make the records available to the department in the 552
830-machine-readable format in which such records are retained. Any 553
831-dealer or other person who fails or refuses to provide such 554
832-records within 60 days after the department's request or any 555
833-extension thereof shall, in addition to all other penalties 556
834-provided by law, be subject to a specific penalty of $5,000 per 557
835-audit. 558
836- Section 13. Section 581.233, Florida Statutes, is created 559
837-to read: 560
838- 581.233 Powers of department in dealing with delinquents; 561
839-tax to be separately stated. — 562
840- (1) If any dealer or other person f ails to remit the tax, 563
841-or any portion thereof, on or before the day when the tax is 564
842-required by law to be paid, there will be added to the amount 565
843-due interest at the rate of 1 percent each month of the amount 566
844-due from the date due until paid. Interest on t he delinquent tax 567
845-is to be calculated beginning on the 21st day of the month 568
846-following the month for which the tax is due, except as 569
847-otherwise provided in this chapter. 570
848- (2) All penalties and interest imposed by this chapter are 571
849-payable to and collectible by the department in the same manner 572
850-as if they were a part of the tax collected under this chapter. 573
851- (3) If a dealer or other person fails or refuses to make 574
852-his or her records available for inspection so that an audit or 575
828+and related documentation apply with respect to any audit. 551
829+ (4) If a dealer retains records in machine -readable and 552
830+hard copy formats, upon a request by the department, the dealer 553
831+shall make the records available t o the department in the 554
832+machine-readable format in which such records are retained. Any 555
833+dealer or other person who fails or refuses to provide such 556
834+records within 60 days after the department's request or any 557
835+extension thereof shall, in addition to all oth er penalties 558
836+provided by law, be subject to a specific penalty of $5,000 per 559
837+audit. 560
838+ Section 13. Section 581.233, Florida Statutes, is created 561
839+to read: 562
840+ 581.233 Powers of department in dealing with delinquents; 563
841+tax to be separately stated. — 564
842+ (1) If any dealer or other person fails to remit the tax, 565
843+or any portion thereof, on or before the day when the tax is 566
844+required by law to be paid, there will be added to the amount 567
845+due interest at the rate of 1 percent each month of the amount 568
846+due from the date due until paid. Interest on the delinquent tax 569
847+is to be calculated beginning on the 21st day of the month 570
848+following the month for which the tax is due, except as 571
849+otherwise provided in this chapter. 572
850+ (2) All penalties and interest imposed by this chapter are 573
851+payable to and collectible by the department in the same manner 574
852+as if they were a part of the tax collected under this chapter. 575
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861861 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
862862
863863
864864
865-examination of his or her books and records cannot be made, 576
866-fails or refuses to register as a dealer, fails to make a report 577
867-and pay the tax as provided by this chapter, makes a grossly 578
868-incorrect report, or makes a report that is false or fraudulent, 579
869-the department shall make an assessm ent from an estimate based 580
870-upon the best information available to it for the taxable period 581
871-of retail sales of the dealer, together with any accrued 582
872-interest and penalties. The department shall then proceed to 583
873-collect the taxes, interest, and penalties on the basis of such 584
874-assessment, which shall be considered prima facie correct, and 585
875-the burden to show the contrary rests upon the dealer or other 586
876-person. 587
877- (4) For all invoices, each dealer who makes retail sales 588
878-of hemp consumable THC products shall add the amount of the 589
879-taxes imposed or administered under this chapter to the price of 590
880-the hemp consumable THC products sold by him or her and shall 591
881-state the taxes separately from the price of the hemp consumable 592
882-THC products and separately from any sales tax le vied pursuant 593
883-to chapter 212. 594
884- (5) A dealer may not advertise or hold out to the public, 595
885-in any manner, directly or indirectly, that he or she will 596
886-absorb all or any part of the tax; that he or she will relieve 597
887-the purchaser of the payment of all or any p art of the tax; that 598
888-the tax will not be added to the selling price of the property 599
889-sold or released; or, when added, that it or any part thereof 600
865+ (3) If a dealer or other person fails or refuses to make 576
866+his or her records available for inspection so that an audit or 577
867+examination of his or her books and records cannot be made, 578
868+fails or refuses to register as a dealer, fails to make a report 579
869+and pay the tax as provided by this chapter, makes a grossly 580
870+incorrect report, or makes a report that is false or fraudulent, 581
871+the department shall make an assessment from an estimate based 582
872+upon the best information available to it for the taxable period 583
873+of retail sales of the dealer, together with any accrued 584
874+interest and penalties. The department shall then proceed to 585
875+collect the taxes, interest, and penalties on the basis of such 586
876+assessment, which shall be considered prima facie correct, and 587
877+the burden to show the contrary rests upon the dealer or other 588
878+person. 589
879+ (4) For all invoices, each dealer who makes retail sales 590
880+of hemp consumable THC products shall add the amount of the 591
881+taxes imposed or administered under this chapter to the price of 592
882+the hemp consumable THC products sold by him or her and shall 593
883+state the taxes separately from the price of the hemp consumable 594
884+THC products and separately from any sales tax levied pursuant 595
885+to chapter 212. 596
886+ (5) A dealer may not advertise or hold out to the public, 597
887+in any manner, directly or indirectly, that he or she will 598
888+absorb all or any part of the tax; that he or she will relieve 599
889+the purchaser of the payment of all or any part of the tax; that 600
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898898 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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900900
901901
902-will be refunded directly or indirectly by any method. A person 601
903-who violates this subsection with respect to a dvertising or 602
904-refund is guilty of a misdemeanor of the second degree, 603
905-punishable as provided in s. 775.082 or s. 775.083. A second or 604
906-subsequent offense constitutes a misdemeanor of the first 605
907-degree, punishable as provided in s. 775.082 or s. 775.083. 606
908- (6) Whenever in the construction, administration, or 607
909-enforcement of this chapter there is any question respecting a 608
910-duplication of the tax, the sale to the end consumer or last 609
911-retail sale is the sale to be taxed, and, insofar as is 610
912-practicable, there is to be no duplication or pyramiding of the 611
913-tax. 612
914- Section 14. Section 581.234, Florida Statutes, is created 613
915-to read: 614
916- 581.234 Departmental powers; hearings; distress warrants; 615
917-bonds; subpoenas and subpoenas duces tecum. — 616
918- (1) Any person required to pay a t ax imposed or 617
919-administered under this chapter or to make a return who renders 618
920-a return or makes a payment of a tax with intent to deceive or 619
921-defraud the government and prevent the government from 620
922-collecting the amount of taxes imposed or administered by th is 621
923-chapter, or who otherwise fails to comply with this chapter for 622
924-the taxable period for which any return is made, any tax is 623
925-paid, or any report is made to the department, may be required 624
926-by the department to show cause at a time and place to be set by 625
902+the tax will not be added to the selling price of the property 601
903+sold or released; or, when added, that it or any part thereof 602
904+will be refunded directly or indirectly by any method. A person 603
905+who violates this subsection with respect to advertising or 604
906+refund is guilty of a misdemeanor of the second degree, 605
907+punishable as provided in s. 775.082 or s. 775.083. A second or 606
908+subsequent offense constitutes a misdemeanor of the first 607
909+degree, punishable as provided in s. 775.082 or s. 775.083. 608
910+ (6) Whenever in the construction, administration, or 609
911+enforcement of this chapter there is any question respecting a 610
912+duplication of the tax, the sale to the end consumer or last 611
913+retail sale is the sale to be taxed, and, insofar as is 612
914+practicable, there is to be no duplication or pyramiding of the 613
915+tax. 614
916+ Section 14. Section 581.234, Florida Statutes, is created 615
917+to read: 616
918+ 581.234 Departmental powers; hearings; distress warrants; 617
919+bonds; subpoenas and subpoenas duces tecum. — 618
920+ (1) Any person required to pay a tax imposed or 619
921+administered under this chapter or to make a return who renders 620
922+a return or makes a payment of a tax with intent to deceive or 621
923+defraud the government and prevent the government from 622
924+collecting the amount of taxe s imposed or administered by this 623
925+chapter, or who otherwise fails to comply with this chapter for 624
926+the taxable period for which any return is made, any tax is 625
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935935 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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939-the department. The department shall provide written notice to a 626
940-person 10 days before the required production of such books, 627
941-records, or papers relating to the business of such person for 628
942-such tax period. The department may require such person or his 629
943-or her employees to give testimony under oath and answer 630
944-interrogatories respecting the sale of hemp consumable THC 631
945-products within this state, failure to make a true report 632
946-thereof, or failure to pay the true amount of the tax required 633
947-to be paid under this ch apter. If such person fails to produce 634
948-such books, records, or papers or to appear and answer questions 635
949-within the scope of investigation relating to matters concerning 636
950-taxes to be imposed or administered under this chapter, or fails 637
951-to allow his or her ag ents or employees to give testimony, the 638
952-department may estimate any unpaid deficiencies in taxes to be 639
953-assessed against such person based on whatever information is 640
954-available to it and may issue a distress warrant for the 641
955-collection of such taxes, interes t, or penalties estimated by 642
956-the department to be due and payable, and such assessment shall 643
957-be deemed prima facie correct. In such cases, the warrant shall 644
958-be issued to the sheriff of any county in the state where such 645
959-person owns or possesses any propert y, and the sheriff shall 646
960-seize such property as is required to satisfy any such taxes, 647
961-interest, or penalties and sell such property under the distress 648
962-warrant in the same manner as property is permitted to be seized 649
963-and sold under distress warrants issued to secure the payment of 650
939+paid, or any report is made to the department, may be required 626
940+by the department to show cause at a time and place to be set by 627
941+the department. The department shall provide written notice to a 628
942+person 10 days before the required production of such books, 629
943+records, or papers relating to the business of such person for 630
944+such tax period. The department may r equire such person or his 631
945+or her employees to give testimony under oath and answer 632
946+interrogatories respecting the sale of hemp consumable THC 633
947+products within this state, failure to make a true report 634
948+thereof, or failure to pay the true amount of the tax re quired 635
949+to be paid under this chapter. If such person fails to produce 636
950+such books, records, or papers or to appear and answer questions 637
951+within the scope of investigation relating to matters concerning 638
952+taxes to be imposed or administered under this chapter, or fails 639
953+to allow his or her agents or employees to give testimony, the 640
954+department may estimate any unpaid deficiencies in taxes to be 641
955+assessed against such person based on whatever information is 642
956+available to it and may issue a distress warrant for the 643
957+collection of such taxes, interest, or penalties estimated by 644
958+the department to be due and payable, and such assessment shall 645
959+be deemed prima facie correct. In such cases, the warrant shall 646
960+be issued to the sheriff of any county in the state where such 647
961+person owns or possesses any property, and the sheriff shall 648
962+seize such property as is required to satisfy any such taxes, 649
963+interest, or penalties and sell such property under the distress 650
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972972 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
973973
974974
975975
976-delinquent taxes. The department shall also have the right to 651
977-writ of garnishment to subject any indebtedness due to the 652
978-delinquent dealer by a third person in any goods, money, 653
979-chattels, or effects of the delinquent dealer in the hands, 654
980-possession, or control of the third person in the manner 655
981-provided by law. The person whose tax return or report is being 656
982-investigated may by written request to the department require 657
983-that the hearing be set at a place within the judicial circuit 658
984-wherein the person's business is located or wherein such 659
985-person's books and records are kept. 660
986- (2) Whenever it is necessary to ensure compliance with 661
987-this chapter, the department shall require a cash deposit, bond, 662
988-or other security as a condition to a pers on's obtaining or 663
989-retaining a dealer's certificate of registration under this 664
990-chapter. The bond must be in such form and amount as the 665
991-department deems appropriate under the particular circumstances. 666
992-Any person who fails to produce such cash deposit, bond, or 667
993-other security may not obtain or retain a dealer's certificate 668
994-of registration under this chapter. The Department of Legal 669
995-Affairs may seek an injunction, when requested by the 670
996-department, to prevent such person from doing business subject 671
997-to the provisions of this chapter until the cash deposit, bond, 672
998-or other security is posted with the department. Any security 673
999-required to be deposited may be sold by the department at public 674
1000-sale if it becomes necessary to do so in order to recover any 675
976+warrant in the same manner as property is permitted to be seized 651
977+and sold under distress warrants issued to secure the payment of 652
978+delinquent taxes. The department shall also have the right to 653
979+writ of garnishment to subject any indebtedness due to the 654
980+delinquent dealer by a third person in any goods, money, 655
981+chattels, or effects of the delinquent dealer in the hands, 656
982+possession, or control of the third person in the manner 657
983+provided by law. The person whose tax return or report is being 658
984+investigated may by written request to the department require 659
985+that the hearing be set at a place within the judicial circuit 660
986+wherein the person's business is located or wherein such 661
987+person's books and records are kept. 662
988+ (2) Whenever it is necessary to ensure compliance with 663
989+this chapter, the department shall require a cash deposit, bond, 664
990+or other security as a condition to a person's obtaining or 665
991+retaining a dealer's certificate of registration under this 666
992+chapter. The bond must be in such form and amount as the 667
993+department deems appropriate under the particular circumstances. 668
994+Any person who fails to p roduce such cash deposit, bond, or 669
995+other security may not obtain or retain a dealer's certificate 670
996+of registration under this chapter. The Department of Legal 671
997+Affairs may seek an injunction, when requested by the 672
998+department, to prevent such person from doin g business subject 673
999+to the provisions of this chapter until the cash deposit, bond, 674
1000+or other security is posted with the department. Any security 675
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10091009 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
10101010
10111011
10121012
1013-tax, interest, or penalty due. Notice of such sale may be served 676
1014-personally or by mail upon the person who deposited the 677
1015-security. Mailing the notice to the last known address appearing 678
1016-on the records of the department constitutes adequate service. 679
1017-Any proceeds of the sa le exceeding the amount due under this 680
1018-chapter must be returned to the person who deposited the 681
1019-security. 682
1020- (3) The department or any person authorized by it in 683
1021-writing is authorized to make and sign assessments, tax 684
1022-warrants, assignments of tax warrants, and satisfaction of tax 685
1023-warrants. 686
1024- (4)(a) The department may issue subpoenas or subpoenas 687
1025-duces tecum compelling the attendance and testimony of witnesses 688
1026-and the production of books, records, written materials, and 689
1027-electronically recorded information. Su bpoenas must be issued 690
1028-with the written and signed approval of the commissioner or his 691
1029-or her designee on written and sworn application by any employee 692
1030-of the department. The application must set forth the reason for 693
1031-the application, the name of the person subpoenaed, the time and 694
1032-place of appearance of the witness, and a description of any 695
1033-books, records, or electronically recorded information to be 696
1034-produced, together with a statement by the applicant that the 697
1035-department has unsuccessfully attempted other reasonable means 698
1036-of securing information and that the testimony of the witness or 699
1037-the written or electronically recorded materials sought in the 700
1013+required to be deposited may be sold by the department at public 676
1014+sale if it becomes necessary to do so in order to recover any 677
1015+tax, interest, or penalty due. Notice of such sale may be served 678
1016+personally or by mail upon the person who deposited the 679
1017+security. Mailing the notice to the last known address appearing 680
1018+on the records of the department constitutes adequate service. 681
1019+Any proceeds of the sale exceeding the amount due under this 682
1020+chapter must be returned to the person who deposited the 683
1021+security. 684
1022+ (3) The department or any person authorized by it in 685
1023+writing is authorized to make and sign assessments, tax 686
1024+warrants, assignments of tax warrants, and satisfaction of tax 687
1025+warrants. 688
1026+ (4)(a) The department may issue subpoenas or subpoenas 689
1027+duces tecum compelling the attendance and testimony of witnesses 690
1028+and the production of books, records, written materials, and 691
1029+electronically recorded information. Subpoenas must be issued 692
1030+with the written and signed approval of the executive director 693
1031+or his or her designee on written and sworn application by any 694
1032+employee of the department. The application must set forth the 695
1033+reason for the application, the name of the person subpoenaed, 696
1034+the time and place of appearance of the witness, and a 697
1035+description of any books, records, or electronically recorded 698
1036+information to be produced, together with a statement by the 699
1037+applicant that the departmen t has unsuccessfully attempted other 700
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10461046 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
10471047
10481048
10491049
1050-subpoena are necessary for the collection of taxes, penalty, or 701
1051-interest or the enforcement of the taxes levied or administered 702
1052-under this chapter. A subpoena shall be served in the manner 703
1053-provided by law and by the Florida Rules of Civil Procedure and 704
1054-shall be returnable only during regular business hours and at 705
1055-least 20 calendar days after the date of service of the 706
1056-subpoena. Any subpoena to which this subsection applies must 707
1057-identify the taxpayer to whom the subpoena relates and to whom 708
1058-the records pertain and must provide other information to enable 709
1059-the person subpoenaed to locate the records required under the 710
1060-subpoena. The department shall give notice to the taxpayer to 711
1061-whom the subpoena relates within 3 days after the day on which 712
1062-the service of the subpoena is made. Within 14 days after 713
1063-service of the subpoena, the person to whom the subpoena is 714
1064-directed may serve written objection to the inspection or 715
1065-copying of any of the designated materials. If objection is 716
1066-made, the department may not inspect or copy the materials, 717
1067-except pursuant to an order of the circuit court. If an 718
1068-objection is made, the department m ay petition any circuit court 719
1069-for an order to comply with the subpoena. The subpoena must 720
1070-contain a written notice of the right to object to the subpoena. 721
1071-Every subpoena served upon the witness or custodian of records 722
1072-must be accompanied by a copy of the p rovisions of this 723
1073-subsection. If a person refuses to obey a subpoena or subpoena 724
1074-duces tecum, the department may apply to any circuit court of 725
1050+reasonable means of securing information and that the testimony 701
1051+of the witness or the written or electronically recorded 702
1052+materials sought in the subpoena are necessary for the 703
1053+collection of taxes, penalty, or interest o r the enforcement of 704
1054+the taxes levied or administered under this chapter. A subpoena 705
1055+shall be served in the manner provided by law and by the Florida 706
1056+Rules of Civil Procedure and shall be returnable only during 707
1057+regular business hours and at least 20 calend ar days after the 708
1058+date of service of the subpoena. Any subpoena to which this 709
1059+subsection applies must identify the taxpayer to whom the 710
1060+subpoena relates and to whom the records pertain and must 711
1061+provide other information to enable the person subpoenaed to 712
1062+locate the records required under the subpoena. The department 713
1063+shall give notice to the taxpayer to whom the subpoena relates 714
1064+within 3 days after the day on which the service of the subpoena 715
1065+is made. Within 14 days after service of the subpoena, the 716
1066+person to whom the subpoena is directed may serve written 717
1067+objection to the inspection or copying of any of the designated 718
1068+materials. If objection is made, the department may not inspect 719
1069+or copy the materials, except pursuant to an order of the 720
1070+circuit court. If an objection is made, the department may 721
1071+petition any circuit court for an order to comply with the 722
1072+subpoena. The subpoena must contain a written notice of the 723
1073+right to object to the subpoena. Every subpoena served upon the 724
1074+witness or custodian of records m ust be accompanied by a copy of 725
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10831083 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
10841084
10851085
10861086
1087-this state to enforce compliance with the subpoena. Witnesses 726
1088-are entitled to be paid a mileage allowance and wit ness fees as 727
1089-authorized for witnesses in civil cases. 728
1090- (b)1. If any subpoena is served on any person who is a 729
1091-third-party recordkeeper and the subpoena requires the 730
1092-production of any portion of the records made or kept of the 731
1093-business transactions or affa irs of any person other than the 732
1094-person subpoenaed, notice of the subpoena must be given to any 733
1095-person to whom the records pertain and to the taxpayer to whom 734
1096-the subpoena relates. Such notice must be given within 3 days 735
1097-after the day on which the service on the third-party 736
1098-recordkeeper is made, if the department can at that time 737
1099-identify the person to whom the records pertain. If the person 738
1100-to whom the records pertain cannot be identified at the time of 739
1101-issuance of the subpoena, the third -party recordkeeper shall 740
1102-immediately inform the department of such person's identity, and 741
1103-the department shall give notice to that person within 3 days 742
1104-thereafter. The notice must be accompanied by a copy of the 743
1105-subpoena that has been served and must contain directions for 744
1106-staying compliance with the subpoena under subparagraph (c)2. 745
1107- 2. The notice is sufficient if, on or before the third 746
1108-day, the notice is delivered in hand to the person entitled to 747
1109-notice or is mailed by certified or registered mail to the last 748
1110-known mailing address of the person, or, in the absence of a 749
1111-last known address, is left with the person subpoenaed. 750
1087+the provisions of this subsection. If a person refuses to obey a 726
1088+subpoena or subpoena duces tecum, the department may apply to 727
1089+any circuit court of this state to enforce compliance with the 728
1090+subpoena. Witnesses are entitled t o be paid a mileage allowance 729
1091+and witness fees as authorized for witnesses in civil cases. 730
1092+ (b)1. If any subpoena is served on any person who is a 731
1093+third-party recordkeeper and the subpoena requires the 732
1094+production of any portion of the records made or kept of the 733
1095+business transactions or affairs of any person other than the 734
1096+person subpoenaed, notice of the subpoena must be given to any 735
1097+person to whom the records pertain and to the taxpayer to whom 736
1098+the subpoena relates. Such notice must be given within 3 day s 737
1099+after the day on which the service on the third -party 738
1100+recordkeeper is made, if the department can at that time 739
1101+identify the person to whom the records pertain. If the person 740
1102+to whom the records pertain cannot be identified at the time of 741
1103+issuance of the subpoena, the third-party recordkeeper shall 742
1104+immediately inform the department of such person's identity, and 743
1105+the department shall give notice to that person within 3 days 744
1106+thereafter. The notice must be accompanied by a copy of the 745
1107+subpoena that has been s erved and must contain directions for 746
1108+staying compliance with the subpoena under subparagraph (c)2. 747
1109+ 2. The notice is sufficient if, on or before the third 748
1110+day, the notice is delivered in hand to the person entitled to 749
1111+notice or is mailed by certified or registered mail to the last 750
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11201120 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
11211121
11221122
11231123
1124- 3. As used in this subsection, the term "third -party 751
1125-recordkeeper" means: 752
1126- a. Any mutual savings bank, cooperative bank, domestic 753
1127-building and loan association, or other savings institution 754
1128-chartered and supervised as a savings and loan association or 755
1129-similar association under federal or state law; a bank as 756
1130-defined in s. 581 of the Internal Revenue Code; or any credit 757
1131-union within the meaning of s . 501(c)(14)(A) of the Internal 758
1132-Revenue Code. 759
1133- b. Any consumer reporting agency as defined under s. 760
1134-603(f) of the Fair Credit Reporting Act, 15 U.S.C. s. 1681a(f). 761
1135- c. Any person extending credit through the use of credit 762
1136-cards or similar devices. 763
1137- d. Any broker as defined in s. 3(a)(4) of the Securities 764
1138-Exchange Act of 1934, 15 U.S.C. s. 78c(a)(4). 765
1139- e. Any attorney. 766
1140- f. Any accountant. 767
1141- g. Any barter exchange as defined in s. 6045(c)(3) of the 768
1142-Internal Revenue Code. 769
1143- h. Any regulated investment comp any as defined in s. 851 770
1144-of the Internal Revenue Code. 771
1145- 4. This paragraph does not apply to a subpoena served on 772
1146-the person with respect to whose liability the subpoena is 773
1147-issued or an officer or employee of the person; to a subpoena to 774
1148-determine whether or not records of the business transactions or 775
1124+known mailing address of the person, or, in the absence of a 751
1125+last known address, is left with the person subpoenaed. 752
1126+ 3. As used in this subsection, the term "third -party 753
1127+recordkeeper" means: 754
1128+ a. Any mutual savings bank, coope rative bank, domestic 755
1129+building and loan association, or other savings institution 756
1130+chartered and supervised as a savings and loan association or 757
1131+similar association under federal or state law; a bank as 758
1132+defined in s. 581 of the Internal Revenue Code; or any credit 759
1133+union within the meaning of s. 501(c)(14)(A) of the Internal 760
1134+Revenue Code. 761
1135+ b. Any consumer reporting agency as defined under s. 762
1136+603(f) of the Fair Credit Reporting Act, 15 U.S.C. s. 1681a(f). 763
1137+ c. Any person extending credit through the use of cr edit 764
1138+cards or similar devices. 765
1139+ d. Any broker as defined in s. 3(a)(4) of the Securities 766
1140+Exchange Act of 1934, 15 U.S.C. s. 78c(a)(4). 767
1141+ e. Any attorney. 768
1142+ f. Any accountant. 769
1143+ g. Any barter exchange as defined in s. 6045(c)(3) of the 770
1144+Internal Revenue Code. 771
1145+ h. Any regulated investment company as defined in s. 851 772
1146+of the Internal Revenue Code. 773
1147+ 4. This paragraph does not apply to a subpoena served on 774
1148+the person with respect to whose liability the subpoena is 775
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11601160
1161-affairs of an identified person have been made or kept; or to a 776
1162-subpoena described in paragraph (f). 777
1163- (c)1. Notwithstanding any other law, a person who is 778
1164-entitled to notice of a subpoena under paragraph (b) and the 779
1165-taxpayer to whom the subpoena relates have the right to 780
1166-intervene in any proceeding with respect to the enforcement of 781
1167-the subpoena under paragraph (a). 782
1168- 2. Notwithstanding any other law, a person who is entitled 783
1169-to notice of a subpoena under paragraph (b) and the taxpayer to 784
1170-whom the subpoena relates have the right to stay compliance with 785
1171-the subpoena if, within 14 days after the date notice is given 786
1172-in the manner provided in subparagraph (b)2. and all of the 787
1173-following apply: 788
1174- a. Notice of intent to stay the subpoena is given in 789
1175-writing to the person subpoenaed. 790
1176- b. A copy of the notice of intent to stay the subpoena is 791
1177-mailed by registered or certified mail to the person and to the 792
1178-department. 793
1179- c. Suit is filed against the department in the circuit 794
1180-court to stay compliance with the subpoena. 795
1181- (d) An examination of any records required to be produced 796
1182-under a subpoena as to which notice is required under paragraph 797
1183-(b) may not be made: 798
1184- 1. Before the expiration of the 14 -day period allowed for 799
1185-the notice of intent to stay under subparagraph (c)2.; or 800
1161+issued or an officer or employee of the per son; to a subpoena to 776
1162+determine whether or not records of the business transactions or 777
1163+affairs of an identified person have been made or kept; or to a 778
1164+subpoena described in paragraph (f). 779
1165+ (c)1. Notwithstanding any other law, a person who is 780
1166+entitled to notice of a subpoena under paragraph (b) and the 781
1167+taxpayer to whom the subpoena relates have the right to 782
1168+intervene in any proceeding with respect to the enforcement of 783
1169+the subpoena under paragraph (a). 784
1170+ 2. Notwithstanding any other law, a person who is ent itled 785
1171+to notice of a subpoena under paragraph (b) and the taxpayer to 786
1172+whom the subpoena relates have the right to stay compliance with 787
1173+the subpoena if, within 14 days after the date notice is given 788
1174+in the manner provided in subparagraph (b)2. and all of th e 789
1175+following apply: 790
1176+ a. Notice of intent to stay the subpoena is given in 791
1177+writing to the person subpoenaed. 792
1178+ b. A copy of the notice of intent to stay the subpoena is 793
1179+mailed by registered or certified mail to the person and to the 794
1180+department. 795
1181+ c. Suit is filed against the department in the circuit 796
1182+court to stay compliance with the subpoena. 797
1183+ (d) An examination of any records required to be produced 798
1184+under a subpoena as to which notice is required under paragraph 799
1185+(b) may not be made: 800
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11971197
1198- 2. If the requirements of subparagraph (c)2. have been 801
1199-met, except in accordance with an order issued by the circuit 802
1200-court authorizing examination of the records or with the consent 803
1201-of the person staying compliance. 804
1202- (e) Any subpoena issued under paragraph (a) which does not 805
1203-identify the person with respect to whose liability the subpoena 806
1204-is issued may be served only after a proceeding in any circuit 807
1205-court in which the department establishes a ll of the following: 808
1206- 1. The subpoena relates to the investigation of a 809
1207-particular person or ascertainable group or class of persons. 810
1208- 2. There is reasonable basis for believing that the person 811
1209-or group or class of persons may fail or may have failed to 812
1210-comply with any provision of state law. 813
1211- 3. The information sought to be obtained from the 814
1212-examination of the records and the identity of the person or 815
1213-persons with respect to whose liability the subpoena is issued 816
1214-is not readily available from other sour ces. 817
1215- (f) In the case of a subpoena issued under paragraph (a), 818
1216-the provisions of subparagraph (b)1., and paragraph (c) do not 819
1217-apply if, upon petition by the department, a circuit court 820
1218-determines, on the basis of the facts and circumstances alleged, 821
1219-that there is reasonable cause to believe that the giving of 822
1220-notice may lead to attempts to conceal, destroy, or alter 823
1221-records relevant to the examination, may prevent the 824
1222-communication of information from other persons through 825
1198+ 1. Before the expira tion of the 14-day period allowed for 801
1199+the notice of intent to stay under subparagraph (c)2.; or 802
1200+ 2. If the requirements of subparagraph (c)2. have been 803
1201+met, except in accordance with an order issued by the circuit 804
1202+court authorizing examination of the records or with the consent 805
1203+of the person staying compliance. 806
1204+ (e) Any subpoena issued under paragraph (a) which does not 807
1205+identify the person with respect to whose liability the subpoena 808
1206+is issued may be served only after a proceeding in any circuit 809
1207+court in which the department establishes all of the following: 810
1208+ 1. The subpoena relates to the investigation of a 811
1209+particular person or ascertainable group or class of persons. 812
1210+ 2. There is reasonable basis for believing that the person 813
1211+or group or class of p ersons may fail or may have failed to 814
1212+comply with any provision of state law. 815
1213+ 3. The information sought to be obtained from the 816
1214+examination of the records and the identity of the person or 817
1215+persons with respect to whose liability the subpoena is issued 818
1216+is not readily available from other sources. 819
1217+ (f) In the case of a subpoena issued under paragraph (a), 820
1218+the provisions of subparagraph (b)1., and paragraph (c) do not 821
1219+apply if, upon petition by the department, a circuit court 822
1220+determines, on the basis of the facts and circumstances alleged, 823
1221+that there is reasonable cause to believe that the giving of 824
1222+notice may lead to attempts to conceal, destroy, or alter 825
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12331233
12341234
1235-intimidation, bribery, or collus ion, or may result in flight to 826
1236-avoid prosecution, testifying, or production of records. 827
1237- (g)1. Any circuit court has jurisdiction to hear and 828
1238-determine proceedings brought under paragraph (e) or paragraph 829
1239-(f). The determinations required to be made under paragraphs (e) 830
1240-and (f) shall be ex parte and shall be made solely upon the 831
1241-petition and supporting affidavits. An order denying the 832
1242-petition shall be deemed a final order that may be appealed. 833
1243- 2. Except for cases that the court considers of great 834
1244-importance, any proceeding brought for the enforcement of any 835
1245-subpoena or any proceeding under this subsection, and any appeal 836
1246-therefrom, takes precedence on the docket over all cases and 837
1247-shall be assigned for hearing and decided at the earliest 838
1248-practicable date. 839
1249- (h) The department shall by rule establish the rates and 840
1250-conditions for payments to reimburse reasonably necessary costs 841
1251-directly incurred by third -party recordkeepers in searching for, 842
1252-reproducing, or transporting books, papers, records, or other 843
1253-data required to be produced by subpoena upon request of the 844
1254-department. The reimbursement shall be in addition to any 845
1255-mileage allowance and fees paid under paragraph (a). 846
1256- (i)1. Except as provided in subparagraph 2., an action 847
1257-initiated in circuit court unde r this subsection must be filed 848
1258-in the circuit court in the county where: 849
1259- a. The taxpayer to whom the subpoena relates resides or 850
1235+records relevant to the examination, may prevent the 826
1236+communication of information from other persons th rough 827
1237+intimidation, bribery, or collusion, or may result in flight to 828
1238+avoid prosecution, testifying, or production of records. 829
1239+ (g)1. Any circuit court has jurisdiction to hear and 830
1240+determine proceedings brought under paragraph (e) or paragraph 831
1241+(f). The determinations required to be made under paragraphs (e) 832
1242+and (f) shall be ex parte and shall be made solely upon the 833
1243+petition and supporting affidavits. An order denying the 834
1244+petition shall be deemed a final order that may be appealed. 835
1245+ 2. Except for cases th at the court considers of great 836
1246+importance, any proceeding brought for the enforcement of any 837
1247+subpoena or any proceeding under this subsection, and any appeal 838
1248+therefrom, takes precedence on the docket over all cases and 839
1249+shall be assigned for hearing and de cided at the earliest 840
1250+practicable date. 841
1251+ (h) The department shall by rule establish the rates and 842
1252+conditions for payments to reimburse reasonably necessary costs 843
1253+directly incurred by third -party recordkeepers in searching for, 844
1254+reproducing, or transporting books, papers, records, or other 845
1255+data required to be produced by subpoena upon request of the 846
1256+department. The reimbursement shall be in addition to any 847
1257+mileage allowance and fees paid under paragraph (a). 848
1258+ (i)1. Except as provided in subparagraph 2., an action 849
1259+initiated in circuit court under this subsection must be filed 850
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12691269
12701270
12711271
1272-maintains his or her principal commercial domicile in this 851
1273-state; 852
1274- b. The person subpoenaed resides or maintains his or her 853
1275-principal commercial domicile in this state; or 854
1276- c. The person to whom the records pertain resides or 855
1277-maintains his or her principal commercial domicile in this 856
1278-state. 857
1279- 2. Venue in an action initiated in circuit court under 858
1280-this subsection by a person w ho is not a resident of this state 859
1281-or does not maintain a commercial domicile in this state rests 860
1282-in Leon County. 861
1283- 3. Venue in an action initiated in circuit court pursuant 862
1284-to paragraph (e) rests in the Second Judicial Circuit Court in 863
1285-and for Leon County. 864
1286- Section 15. Section 581.235, Florida Statutes, is created 865
1287-to read: 866
1288- 581.235 Jurisdiction; dealers not qualified to do business 867
1289-in this state.— 868
1290- (1) All suits brought by the department against any dealer 869
1291-for any violation of this chapter for the pur pose of collecting 870
1292-any tax due from the dealer, including garnishment proceedings, 871
1293-regardless of the amount, must be brought in the circuit court 872
1294-of this state having jurisdiction of the subject matter. 873
1295- (2) Each dealer who is not qualified to do business in 874
1296-this state shall designate with the department an agent within 875
1272+in the circuit court in the county where: 851
1273+ a. The taxpayer to whom the subpoena relates resides or 852
1274+maintains his or her principal commercial domicile in this 853
1275+state; 854
1276+ b. The person subpoenaed resides or maintains his or her 855
1277+principal commercial domicile in this state; or 856
1278+ c. The person to whom the records pertain resides or 857
1279+maintains his or her principal commercial domicile in this 858
1280+state. 859
1281+ 2. Venue in an action initiated in circuit cou rt under 860
1282+this subsection by a person who is not a resident of this state 861
1283+or does not maintain a commercial domicile in this state rests 862
1284+in Leon County. 863
1285+ 3. Venue in an action initiated in circuit court pursuant 864
1286+to paragraph (e) rests in the Second Judicia l Circuit Court in 865
1287+and for Leon County. 866
1288+ Section 15. Section 581.235, Florida Statutes, is created 867
1289+to read: 868
1290+ 581.235 Jurisdiction; dealers not qualified to do business 869
1291+in this state.— 870
1292+ (1) All suits brought by the department against any dealer 871
1293+for any violation of this chapter for the purpose of collecting 872
1294+any tax due from the dealer, including garnishment proceedings, 873
1295+regardless of the amount, must be brought in the circuit court 874
1296+of this state having jurisdiction of the subject matter. 875
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13071307
13081308
1309-this state for service of process to enforce this chapter. If a 876
1310-dealer fails to designate such an agent, the Secretary of State 877
1311-or any agent or employee of the dealer within this state 878
1312-constitutes the agent for the service of such process. 879
1313- Section 16. Effective upon this act becoming a law, the 880
1314-Department of Agriculture and Consumer Services may, and all 881
1315-conditions are deemed met to, adopt emergency rules pursuant to 882
1316-s. 120.54(4), Florid a Statutes, to implement and administer this 883
1317-act. Notwithstanding any other law, emergency rules adopted 884
1318-pursuant to this section are effective for 6 months after 885
1319-adoption and may be renewed during the pendency of procedures to 886
1320-adopt permanent rules addres sing the subject of the emergency 887
1321-rules. This section expires July 1, 2027. 888
1322- Section 17. Except as otherwise expressly provided in this 889
1323-act and except for this section, which shall take effect upon 890
1324-becoming a law, this act shall take effect January 1, 2026, if 891
1325-HB 7027 or similar legislation is adopted in the same 892
1326-legislative session or an extension thereof and becomes a law. 893
1309+ (2) Each dealer who is not qualified to do business in 876
1310+this state shall designate with the department an agent within 877
1311+this state for service of process to enforce this chapter. If a 878
1312+dealer fails to designate such an agent, the Secretary of State 879
1313+or any agent or employe e of the dealer within this state 880
1314+constitutes the agent for the service of such process. 881
1315+ Section 16. Effective upon this act becoming a law, the 882
1316+Department of Agriculture and Consumer Services may, and all 883
1317+conditions are deemed met to, adopt emergency rules pursuant to 884
1318+s. 120.54(4), Florida Statutes, to implement and administer this 885
1319+act. Notwithstanding any other law, emergency rules adopted 886
1320+pursuant to this section are effective for 6 months after 887
1321+adoption and may be renewed during the pendency of proc edures to 888
1322+adopt permanent rules addressing the subject of the emergency 889
1323+rules. This section expires July 1, 2027. 890
1324+ Section 17. Except as otherwise expressly provided in this 891
1325+act and except for this section, which shall take effect upon 892
1326+becoming a law, this act shall take effect January 1, 2026, if 893
1327+HB 7027 or similar legislation is adopted in the same 894
1328+legislative session or an extension thereof and becomes a law. 895