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A bill to be entitled 1
An act relating to the taxation of hemp consumable THC 2
products; amending s. 212.02, F.S.; revising the 3
definition of term "sales price"; creating s. 581.222, 4
F.S.; providing definitions; creating s. 581.223, 5
F.S.; providing legislative findings; providing for 6
excise taxes on hemp consumable THC products; creating 7
s. 581.224, F.S.; requiring dealers of hemp consumable 8
THC products to file a certificate of registration 9
application with the Department of Agriculture and 10
Consumer Services; defining the term "a ctive dealer"; 11
creating s. 581.225, F.S.; providing for the payment 12
and collection of excise taxes on hemp consumable THC 13
products; defining the term "recurring sales to a 14
purchaser in the normal course of business"; creating 15
s. 581.226, F.S.; providing fo r the allocation and 16
disposition of proceeds of excise taxes on hemp 17
consumable THC products; creating s. 581.227, F.S.; 18
providing for returns and remittance of such taxes; 19
creating s. 581.2275, F.S.; providing penalties; 20
creating s. 581.228, F.S.; providi ng powers of the 21
department; creating s. 581.229, F.S.; requiring that 22
payment of hemp consumable THC product excise taxes 23
and filing of such excise tax returns be made by 24
electronic funds transfer and electronic data 25
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interchange, respectively; creating s. 581.231, F.S.; 26
declaring that excise taxes on hemp consumable THC 27
products are government funds; providing for certain 28
penalties and warrants; creating s. 581.232, F.S.; 29
providing recordkeeping, inspection, and audit 30
requirements for dealers of hemp consu mable THC 31
products; creating s. 581.233, F.S.; providing powers 32
of the department in dealing with tax payment 33
delinquencies; creating s. 581.234, F.S.; providing 34
procedures for fraudulent tax activities; creating s. 35
581.235, F.S.; providing circuit court j urisdiction 36
for violations; authorizing the department to adopt 37
emergency rules; providing contingent effective dates. 38
39
Be It Enacted by the Legislature of the State of Florida: 40
41
Section 1. Subsection (16) of section 212.02, Florida 42
Statutes, is amended to read: 43
212.02 Definitions. —The following terms and phrases when 44
used in this chapter have the meanings ascribed to them in this 45
section, except where the context clearly indicates a different 46
meaning: 47
(16) "Sales price" means the total amount p aid for 48
tangible personal property, including any services that are a 49
part of the sale, valued in money, whether paid in money or 50
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otherwise, and includes any amount for which credit is given to 51
the purchaser by the seller, without any deduction therefrom o n 52
account of the cost of the property sold, the cost of materials 53
used, labor or service cost, interest charged, losses, or any 54
other expense whatsoever. "Sales price" also includes the 55
consideration for a transaction which requires both labor and 56
material to alter, remodel, maintain, adjust, or repair tangible 57
personal property. Trade -ins or discounts allowed and taken at 58
the time of sale shall not be included within the purview of 59
this subsection. "Sales price" also includes the full face value 60
of any coupon used by a purchaser to reduce the price paid to a 61
retailer for an item of tangible personal property; where the 62
retailer will be reimbursed for such coupon, in whole or in 63
part, by the manufacturer of the item of tangible personal 64
property; or whenever it is not practicable for the retailer to 65
determine, at the time of sale, the extent to which 66
reimbursement for the coupon will be made. The term "sales 67
price" does not include federal excise taxes imposed upon the 68
retailer on the sale of tangible persona l property. The term 69
"sales price" does include federal manufacturers' excise taxes, 70
even if the federal tax is listed as a separate item on the 71
invoice. To the extent required by federal law, the term "sales 72
price" does not include charges for Internet ac cess services 73
which are not itemized on the customer's bill, but which can be 74
reasonably identified from the selling dealer's books and 75
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records kept in the regular course of business. The dealer may 76
support the allocation of charges with books and records kept in 77
the regular course of business covering the dealer's entire 78
service area, including territories outside this state. The term 79
"sales price" does not include the excise tax imposed under s. 80
581.223. 81
Section 2. Section 581.222, Florida Statutes, i s created 82
to read: 83
581.222 Definitions. —As used in ss. 581.222 -581.235, the 84
term: 85
(1) "Commissioner" means the Commissioner of Agriculture. 86
(2) "Dealer" means a person authorized to sell hemp 87
consumable THC products under s. 581.217(7) and registered with 88
the department as a retail seller of hemp consumable THC 89
products in this state. 90
(3) "Hemp consumable THC product" has the same meaning as 91
in s. 581.217(3). 92
(4) "Retail sale" means the sale of hemp consumable THC 93
products for any purpose other th an for resale. However, any 94
sale for resale must comply with s. 581.225(2) and the rules 95
adopted thereunder. 96
(5) "Sale" means any transfer of title or possession, or 97
both, exchange, or barter, in any manner or by any means 98
whatsoever, of hemp consumable THC products for a consideration. 99
(6) "Sales price" means the total amount charged in money 100
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or other consideration by a dealer for the sale of hemp 101
consumable THC products, but does not include any sales tax 102
imposed and charged pursuant to chapter 212. 103
Section 3. Section 581.223, Florida Statutes, is created 104
to read: 105
581.223 Excise tax on hemp consumable THC products. — 106
The Legislature finds that every person who engages in the 107
business of selling hemp consumable THC products at retail in 108
this state is exercising a taxable privilege. For the exercise 109
of such taxable privilege, a tax is levied on each taxable 110
transaction and is due and payable at the rate of 15 percent of 111
the sales price of the hemp consumable THC product when sold at 112
retail in this state. 113
Section 4. Section 581.224, Florida Statutes, is created 114
to read: 115
581.224 Registration. — 116
(1) Each person seeking to engage in business as a dealer 117
of hemp consumable THC products must file with the department an 118
application for a certificate o f registration. 119
(2) A person may not engage in the business of selling 120
hemp consumable THC products at retail in this state without 121
first obtaining a certificate of registration. The failure or 122
refusal to submit an application by any person required to 123
register, as required by this section, is a misdemeanor of the 124
first degree, punishable as provided in s. 775.082 or s. 125
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775.083. Any person who fails or refuses to register shall pay 126
an initial registration fee of $100. However, this fee may be 127
waived by the department if the failure is due to reasonable 128
cause. 129
(3)(a) An application for a certificate of registration 130
must be completed by the dealer of hemp consumable THC products 131
before engaging in business. The application for a certificate 132
of registration must contain the information required by rule of 133
the department. 134
(b) The department, upon receipt of a completed 135
application, shall issue a certificate of registration to the 136
applicant. 137
(4) Each application required by paragraph (3)(a) must set 138
forth: 139
(a) The name under which the person will transact business 140
within this state. 141
(b) The street address of his or her principal office or 142
place of business within this state and of the location where 143
records are available for inspection. 144
(c) The name and complete residence address of the owner 145
or the names and residence addresses of the partners, if the 146
applicant is a partnership, or of the principal officers, if the 147
applicant is a corporation or association. If the applicant is a 148
corporation organized under the laws of another state, 149
territory, or country, he or she must also file with the 150
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application a certified copy of the certificate or license 151
issued by the Department of State showing that the corporation 152
is authorized to transact business in this state. 153
(d) Any other data required by the department. 154
(5) Certificates of registration issued by the department 155
are not assignable. 156
(6) In addition to the certificate of registration, the 157
department shall provide to each newly registered dealer an 158
initial resale certificate that is valid for the remainder of 159
the period of issuance. The department shall provide to each 160
active dealer an annual resale certificate. As used in this 161
section, the term "active dealer" means a person who is 162
registered with the department and who is required to file a 163
return at least once during each applicable reporting period. 164
(7) A certificate of registration issued by the department 165
may be revoked by the department or its designated agent when a 166
dealer fails to comply with this chapter. Before revoking a 167
dealer's certificate of registration, the department shall 168
schedule an informal conference at which the dealer may present 169
evidence regarding the department's intended revocation or enter 170
into a compliance agreement with th e department. The department 171
shall notify the dealer of its intended action and of the time, 172
place, and date of the scheduled informal conference by written 173
notification sent by United States mail to the dealer's last 174
known address of record furnished by t he dealer on a form 175
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prescribed by the department. The dealer must attend the 176
informal conference and present evidence refuting the 177
department's intended revocation or enter into a compliance 178
agreement with the department which resolves the dealer's 179
failure to comply with this chapter. The department shall issue 180
an administrative complaint under s. 120.60 if the dealer fails 181
to attend the department's informal conference, fails to enter 182
into a compliance agreement with the department resolving the 183
dealer's noncompliance with this chapter, or fails to comply 184
with the executed compliance agreement. 185
Section 5. Section 581.225, Florida Statutes, is created 186
to read: 187
581.225 Payment of excise taxes on hemp consumable THC 188
products.—The taxes imposed or adminis tered under this chapter 189
shall be collected from all dealers on the sale at retail in 190
this state of hemp consumable THC products taxable under this 191
chapter. 192
(1)(a) The taxes collected under this chapter shall be 193
paid by the purchaser of the hemp consumab le THC products and 194
shall be collected from such person by the dealer of hemp 195
consumable THC products. 196
(b) Each dealer of hemp consumable THC products selling 197
hemp consumable THC products in this state shall collect the 198
taxes imposed under this chapter f rom the purchaser of such 199
products, and such taxes must be stated separately from all 200
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other charges on the bill or invoice. 201
(2) Any dealer who makes a sale for resale shall document 202
the exempt nature of the transaction, as established by rules 203
adopted by the department, by retaining a copy of the 204
purchaser's initial or annual resale certificate issued pursuant 205
to s. 581.224(6). In lieu of maintaining a copy of the 206
certificate, a dealer may document, before the time of sale, an 207
authorization number provide d telephonically or electronically 208
by the department or by such other means established by rule of 209
the department. The dealer may rely on an initial or annual 210
resale certificate issued pursuant to s. 581.224(6), valid at 211
the time of receipt from the purcha ser, without seeking 212
additional annual resale certificates from such purchaser, if 213
the dealer makes recurring sales to the purchaser in the normal 214
course of business on a continual basis. For purposes of this 215
paragraph, the term "recurring sales to a purch aser in the 216
normal course of business" means sales in which the dealer 217
extends credit to the purchaser and records the debt as an 218
account receivable, or in which the dealer sells to a purchaser 219
who has an established cash account, similar to an open credit 220
account. For purposes of this paragraph, purchases are made from 221
a selling dealer on a continual basis if the selling dealer 222
makes, in the normal course of business, sales to the purchaser 223
no less frequently than once in every 12 -month period. A person 224
who makes a sale for resale which is not in compliance with 225
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these rules is liable for any tax, penalty, and interest due for 226
failing to comply, to be calculated pursuant to s. 227
581.2275(2)(a). 228
(3)(a) A dealer must compute the tax due on the sale of 229
consumable hemp THC products imposed pursuant to this chapter 230
based on a rounding algorithm that meets the following criteria: 231
1. The computation of the tax must be carried to the third 232
decimal place. 233
2. The tax must be rounded to the whole cent using a 234
method that rounds up to the next cent whenever the third 235
decimal place is greater than four. 236
(b) A dealer may apply the rounding algorithm to the 237
aggregate tax amount computed on all taxable items on an invoice 238
or to the taxable amount on each individual item on the invoice. 239
(4) Each purchaser of hemp consumable THC products is 240
liable for the taxes imposed under this chapter. The purchaser's 241
liability is not extinguished until the tax has been paid to the 242
department, except that proof of payment of the tax t o a dealer 243
of hemp consumable THC products engaged in business in this 244
state is sufficient to relieve the purchaser from further 245
liability for the tax. 246
Section 6. Section 581.226, Florida Statutes, is created 247
to read: 248
581.226 Allocation and disposition of tax proceeds. —The 249
proceeds of the taxes remitted under this chapter shall be 250
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treated as follows: 251
(1) The first $6 million collected must be deposited into 252
the department's General Inspection Trust Fund to be used fo r 253
the enforcement of ss. 581.217 -581.224 and the testing of hemp 254
consumable THC products. 255
(2) The remainder of the moneys collected under this 256
section must be deposited into the General Revenue Fund. 257
Section 7. Section 581.227, Florida Statutes, is created 258
to read: 259
581.227 Returns.— 260
(1) For the purpose of ascertaining the amount of tax 261
payable under this chapter, each dealer must file a return and 262
remit the taxes required to be collected in any calendar month 263
to the department, on or before the 2 0th day of the subsequent 264
month, upon forms prepared and furnished by the department or in 265
a format prescribed by it. The department shall, by rule, 266
prescribe the information to be furnished by taxpayers on such 267
returns. 268
(2) The department shall accept r eturns, except those 269
required to be initiated through an electronic data interchange, 270
as timely if postmarked on or before the 20th day of the month; 271
if the 20th day falls on a Saturday, Sunday, or federal or state 272
legal holiday, returns are timely if post marked on the next 273
succeeding workday. Each dealer shall file a return for each tax 274
period even though taxes are not due for such period. 275
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(3) Whenever returns are required to be made to the 276
department, the full amount of the taxes required to be paid as 277
shown by the return must be paid and accompany the return, and 278
the failure to remit the full amount of taxes at the time of 279
making the return shall cause the taxes to become delinquent. 280
All taxes and all interest and penalties imposed or administered 281
under this chapter must be remitted to the department in 282
Tallahassee or at another office designated by the department, 283
in the form required by the department. 284
(4) The department may require all returns of taxes under 285
this chapter to be accompanied by a writt en statement, by the 286
person or by an officer of any firm or corporation required to 287
pay such taxes, setting forth the facts that the department 288
requires in order to ascertain the amount of taxes that are due 289
and payable with the return. The filing of a ret urn that is not 290
accompanied by payment is prima facie evidence of the wrongful 291
conversion of the money due. Any person or any duly authorized 292
corporation officer or agent, or members of any firm or 293
incorporated society or organization, who refuses to make a 294
return and pay the taxes due, as required by the department and 295
in the manner and in the form that the department requires, or 296
to state in writing that the return is correct to the best of 297
his or her knowledge and belief, as required by the department, 298
is subject to a penalty of 6 percent per annum of the amount due 299
and commits a misdemeanor of the first degree, punishable as 300
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provided in s. 775.082 or s. 775.083. The signing of a written 301
return has the same legal effect as if made under oath without 302
the necessity of appending an oath thereto. 303
(5) In addition to the contact person identified on the 304
return, each dealer obligated to collect and remit the tax 305
imposed under this chapter may at any time, and shall within 10 306
days after a request, designate a ma nagerial representative to 307
whom the department shall direct any inquiry regarding the 308
completeness or accuracy of the dealer's return when the 309
response provided by the contact person identified on the return 310
has been inadequate. When the representative des ignated under 311
this subsection is contacted by the department, the dealer shall 312
respond to the department within 30 days. 313
Section 8. Section 581.2275, Florida Statutes, is created 314
to read: 315
581.2275 Penalties. — 316
(1) The department shall adopt rules re quiring the 317
information that it considers necessary to ensure that the taxes 318
levied or administered under this chapter are properly 319
collected, reviewed, compiled, reported, and enforced, 320
including, but not limited to, rules requiring the reporting of 321
the amount of gross sales; the amount of taxable sales; the 322
amount of tax collected or due; the amount of lawful refunds, 323
deductions, or credits claimed; the amount of penalty and 324
interest; and the amount due with the return. 325
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(2)(a) Any person who is required to make a return or pay 326
the taxes imposed by this chapter who fails to timely file such 327
return or fails to pay the taxes due within the time required, 328
in addition to all other penalties provided by law, is subject 329
to a specific penalty in the amount of 10 percent of any unpaid 330
tax if the failure is for not more than 30 days, and an 331
additional 10 percent of any unpaid tax for each additional 30 332
days, or fraction thereof, during which the failure continues, 333
not to exceed a total penalty of 50 percent, in the aggregate, 334
of any unpaid tax. 335
(b) Any person who knowingly and with a willful intent to 336
evade any tax imposed under this chapter fails to file six 337
consecutive returns as required by law commits a felony of the 338
third degree, punishable as provided in s. 775.082 or s. 339
775.083. 340
(c) Any person who makes a false or fraudulent return with 341
a willful intent to evade payment of any tax imposed under this 342
chapter is liable, in addition to the other penalties provided 343
by law, for a specific penalty of 100 percent of the tax bill or 344
fee, and: 345
1. If the total amount of unreported taxes is less than 346
$300: 347
a. Such person commits, for the first offense, a 348
misdemeanor of the second degree, punishable as provided in s. 349
775.082 or s. 775.083. 350
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b. Such person commits, for the second offense, a 351
misdemeanor of the first degree, punishable as provided in s. 352
775.082 or s. 775.083. 353
c. Such person commits, for the third and subsequent 354
offenses, a felony of the third degree, punishable as provided 355
in s. 775.082, s. 775.083, or s. 775.084. 356
2. If the total amount of unreported taxes is $300 or more 357
but less than $20,000, such person commits a felony of the third 358
degree, punishable as provided in s. 775.082, s. 775.083, or s. 359
775.084. 360
3. If the total amount of unreported ta xes is $20,000 or 361
more but less than $100,000, such person commits a felony of the 362
second degree, punishable as provided in s. 775.082, s. 775.083, 363
or s. 775.084. 364
4. If the total amount of unreported taxes is $100,000 or 365
more, such person commits a felon y of the first degree, 366
punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 367
Section 9. Section 581.228, Florida Statutes, is created 368
to read: 369
581.228 Powers of the department. — 370
(1) The department shall administer and enforce the 371
assessment and collection of the taxes, interest, and penalties 372
collected under or imposed by this chapter. 373
(2) The department may adopt rules to implement and 374
administer the tax imposed under this chapter. 375
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Section 10. Section 581.229, Florida Statutes, is created 376
to read: 377
581.229 Payment of taxes by electronic funds transfer; 378
filing of returns by electronic data interchange. — 379
(1) A dealer of hemp consumable THC products is required 380
to remit taxes by electronic funds transfer, in the manner 381
prescribed by the department, when the amount of tax paid by the 382
dealer under this chapter in the previous state fiscal year was 383
greater than or equal to $5,000. 384
(2)(a) A dealer who is required to remit taxes by 385
electronic funds transfer shall make a return in a mann er that 386
is initiated through an electronic data interchange. The 387
department shall prescribe the acceptable method of transfer; 388
the method, form, and content of the electronic data 389
interchange, giving due regard to developing uniform standards 390
for formats as adopted by the American National Standards 391
Institute; the circumstances under which an electronic data 392
interchange will serve as a substitute for the filing of another 393
form of return; and the means, if any, by which taxpayers will 394
be provided with acknow ledgments. The department must accept 395
such returns as timely if initiated and accepted on or before 396
the 20th day of the month. If the 20th day falls on a Saturday, 397
Sunday, or federal or state legal holiday, returns are timely if 398
initiated and accepted on t he next succeeding workday. 399
(b) The department may waive the requirement to make a 400
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return through an electronic data interchange when problems 401
arise with respect to the taxpayer's computer capabilities, data 402
systems changes, or operating procedures. To obtain a waiver, 403
the taxpayer must prove to the department that such problems 404
exist. 405
(3)(a) The department shall design, prepare, print, and 406
furnish to all dealers, except dealers filing through electronic 407
data interchange, or make available or prescribe to the dealers 408
all necessary forms for filing returns and instructions to 409
ensure a full collection from dealers and an accounting for the 410
taxes due, but failure of any dealer to secure such forms does 411
not relieve the dealer of the obligation to pay the ta x at the 412
time and in the manner required. 413
(b) The department shall prescribe the format and 414
instructions necessary for filing returns in a manner that is 415
initiated through an electronic data interchange to ensure a 416
full collection from dealers and an acc ounting for the taxes 417
due. The failure of any dealer to use such format does not 418
relieve the dealer of the obligation to pay the tax at the time 419
and in the manner required. 420
Section 11. Section 581.231, Florida Statutes, is created 421
to read: 422
581.231 Taxes declared to be government funds; penalties 423
for failure to remit taxes; warrants. — 424
(1) The taxes collected under this chapter become 425
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government funds from the moment of collection by the dealer. 426
(2) Any person who, with intent to unlawfully deprive or 427
defraud the state government of its moneys or the use or benefit 428
thereof, fails to remit taxes collected under this chapter is 429
guilty of the theft of government funds, punishable as follows: 430
(a) If the total amount of stolen revenue is less than 431
$300, the offense is a misdemeanor of the second degree, 432
punishable as provided in s. 775.082 or s. 775.083. For a second 433
offense, the offender is guilty of a misdemeanor of the first 434
degree, punishable as provided in s. 775.082 or s. 775.083. For 435
a third or subsequent offense, the offender is guilty of a 436
felony of the third degree, punishable as provided in s. 437
775.082, s. 775.083, or s. 775.084. 438
(b) If the total amount of stolen revenue is $300 or more, 439
but less than $20,000, the offense is a felony of the th ird 440
degree, punishable as provided in s. 775.082, s. 775.083, or s. 441
775.084. 442
(c) If the total amount of stolen revenue is $20,000 or 443
more, but less than $100,000, the offense is a felony of the 444
second degree, punishable as provided in s. 775.082, s. 775. 083, 445
or s. 775.084. 446
(d) If the total amount of stolen revenue is $100,000 or 447
more, the offense is a felony of the first degree, punishable as 448
provided in s. 775.082, s. 775.083, or s. 775.084. 449
(3) All taxes collected under this chapter must be 450
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remitted to the department. In addition to criminal sanctions, 451
the department shall, when any tax becomes delinquent or is 452
otherwise in jeopardy under this chapter, issue a warrant for 453
the full amount of the tax due or estimated to be due, with the 454
interest, penalties, and cost of collection, directed to the 455
sheriffs of the state, and mail the warrant to the clerk of the 456
circuit court of the county where any property of the taxpayer 457
is located. Upon receipt of the warrant, the clerk of the 458
circuit court shall record it, and thereupon the amount of the 459
warrant becomes a lien on any real or personal property of the 460
taxpayer in the same manner as a recorded judgment. The 461
department may issue a tax execution to enforce the collection 462
of taxes imposed by this cha pter and deliver it to any sheriff. 463
The sheriff shall thereupon proceed in the same manner as 464
prescribed by law for executions and shall be entitled to the 465
same fees for his or her services in executing the warrant to be 466
collected. The department may also have a writ of garnishment 467
with respect to any indebtedness due to the delinquent dealer by 468
a third person in any goods, money, chattels, or effects of the 469
delinquent dealer in the hands, possession, or control of the 470
third person. Upon payment of the exec ution, warrant, judgment, 471
or garnishment, the department shall satisfy the lien of record 472
within 30 days. If there is jeopardy to the revenue and jeopardy 473
is asserted in or with an assessment, the department shall 474
proceed in the manner specified for jeopar dy assessments in s. 475
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213.732. 476
Section 12. Section 581.232, Florida Statutes, is created 477
to read: 478
581.232 Records required to be kept; power to inspect; 479
audit procedure.— 480
(1)(a) Each dealer shall secure, maintain, and keep for a 481
minimum of 10 years a complete record of hemp consumable THC 482
products sold at retail by the dealer, together with invoices, 483
records of gross receipts from such sales, and other pertinent 484
records and papers required by the department for the reasonable 485
administration of this c hapter. All such records that are 486
located or maintained in this state must be made available for 487
inspection by the department at all reasonable hours at the 488
dealer's office or other place of business located in this 489
state. Any dealer who maintains such boo ks and records outside 490
this state must make such books and records available for 491
inspection by the department wherever the dealer's general 492
records are kept. Any dealer subject to the provisions of this 493
chapter who violates this subsection is guilty of a m isdemeanor 494
of the first degree, punishable as provided in s. 775.082 or s. 495
775.083. If, however, any subsequent offense involves 496
intentional destruction of such records with an intent to evade 497
payment of or deprive the government of any tax revenues, such 498
subsequent offense constitutes a felony of the third degree, 499
punishable as provided in s. 775.082 or s. 775.083. 500
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(b) For the purpose of this subsection, if a dealer does 501
not have adequate records of its sales of hemp consumable THC 502
products, the departme nt may, upon the basis of a test or 503
sampling of the dealer's available records or other information 504
relating to the sales made by such dealer for a representative 505
period, determine the proper basis for assessing tax. This 506
subsection does not affect the dut y of the dealer to collect, or 507
the liability of any consumer to pay, any tax imposed or 508
administered under this chapter. 509
(c) If the records of a dealer are adequate but 510
voluminous, the department may reasonably sample such records 511
and project the audit f indings derived therefrom over the entire 512
audit period to determine the proper basis for assessing tax. In 513
order to conduct such a sample, the department must first make a 514
good faith effort to reach an agreement with the dealer which 515
provides for the means and methods to be used in the sampling 516
process. If an agreement is not reached, the dealer is entitled 517
to a review by the commissioner or the commissioner's designee 518
of the sampling method to be used by the auditor. 519
(2) For the purpose of enforcement of this chapter, each 520
dealer shall allow the department to examine its books and 521
records at all reasonable hours; and, if the dealer refuses, the 522
department may petition the circuit court to order the dealer to 523
permit such examination, subject to the right o f removal of the 524
cause to the judicial circuit wherein such person's business is 525
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located or wherein such person's books and records are kept. 526
(3)(a) The department shall send written notification, at 527
least 60 days before the date an auditor is scheduled to begin 528
an audit, informing the person of the audit. The department is 529
not required to give written notification 60 days before a 530
forthcoming audit whenever the person requests an emergency 531
audit. 532
(b) The written notification must specify: 533
1. The approximate date on which the auditor is scheduled 534
to begin the audit. 535
2. A reminder that all of the records, receipts, invoices, 536
resale certificates, and related documentation of the person 537
must be made available to the auditor. 538
3. Any other requests or s uggestions that the department 539
considers necessary. 540
(c) Only records, receipts, invoices, resale certificates, 541
and related documentation that are available to the auditor when 542
the audit begins are acceptable for the purposes of the audit. A 543
resale certificate containing a date before the date the audit 544
begins constitutes acceptable documentation of the specific 545
transactions that occurred in the past. 546
(d) The provisions of this chapter concerning fraudulent 547
or improper records, receipts, invoices, resale certificates, 548
and related documentation apply with respect to any audit. 549
(4) If a dealer retains records in machine -readable and 550
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hard copy formats, upon a request by the department, the dealer 551
shall make the records available to the department in the 552
machine-readable format in which such records are retained. Any 553
dealer or other person who fails or refuses to provide such 554
records within 60 days after the department's request or any 555
extension thereof shall, in addition to all other penalties 556
provided by law, be subject to a specific penalty of $5,000 per 557
audit. 558
Section 13. Section 581.233, Florida Statutes, is created 559
to read: 560
581.233 Powers of department in dealing with delinquents; 561
tax to be separately stated. — 562
(1) If any dealer or other person f ails to remit the tax, 563
or any portion thereof, on or before the day when the tax is 564
required by law to be paid, there will be added to the amount 565
due interest at the rate of 1 percent each month of the amount 566
due from the date due until paid. Interest on t he delinquent tax 567
is to be calculated beginning on the 21st day of the month 568
following the month for which the tax is due, except as 569
otherwise provided in this chapter. 570
(2) All penalties and interest imposed by this chapter are 571
payable to and collectible by the department in the same manner 572
as if they were a part of the tax collected under this chapter. 573
(3) If a dealer or other person fails or refuses to make 574
his or her records available for inspection so that an audit or 575
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examination of his or her books and records cannot be made, 576
fails or refuses to register as a dealer, fails to make a report 577
and pay the tax as provided by this chapter, makes a grossly 578
incorrect report, or makes a report that is false or fraudulent, 579
the department shall make an assessm ent from an estimate based 580
upon the best information available to it for the taxable period 581
of retail sales of the dealer, together with any accrued 582
interest and penalties. The department shall then proceed to 583
collect the taxes, interest, and penalties on the basis of such 584
assessment, which shall be considered prima facie correct, and 585
the burden to show the contrary rests upon the dealer or other 586
person. 587
(4) For all invoices, each dealer who makes retail sales 588
of hemp consumable THC products shall add the amount of the 589
taxes imposed or administered under this chapter to the price of 590
the hemp consumable THC products sold by him or her and shall 591
state the taxes separately from the price of the hemp consumable 592
THC products and separately from any sales tax le vied pursuant 593
to chapter 212. 594
(5) A dealer may not advertise or hold out to the public, 595
in any manner, directly or indirectly, that he or she will 596
absorb all or any part of the tax; that he or she will relieve 597
the purchaser of the payment of all or any p art of the tax; that 598
the tax will not be added to the selling price of the property 599
sold or released; or, when added, that it or any part thereof 600
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will be refunded directly or indirectly by any method. A person 601
who violates this subsection with respect to a dvertising or 602
refund is guilty of a misdemeanor of the second degree, 603
punishable as provided in s. 775.082 or s. 775.083. A second or 604
subsequent offense constitutes a misdemeanor of the first 605
degree, punishable as provided in s. 775.082 or s. 775.083. 606
(6) Whenever in the construction, administration, or 607
enforcement of this chapter there is any question respecting a 608
duplication of the tax, the sale to the end consumer or last 609
retail sale is the sale to be taxed, and, insofar as is 610
practicable, there is to be no duplication or pyramiding of the 611
tax. 612
Section 14. Section 581.234, Florida Statutes, is created 613
to read: 614
581.234 Departmental powers; hearings; distress warrants; 615
bonds; subpoenas and subpoenas duces tecum. — 616
(1) Any person required to pay a t ax imposed or 617
administered under this chapter or to make a return who renders 618
a return or makes a payment of a tax with intent to deceive or 619
defraud the government and prevent the government from 620
collecting the amount of taxes imposed or administered by th is 621
chapter, or who otherwise fails to comply with this chapter for 622
the taxable period for which any return is made, any tax is 623
paid, or any report is made to the department, may be required 624
by the department to show cause at a time and place to be set by 625
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the department. The department shall provide written notice to a 626
person 10 days before the required production of such books, 627
records, or papers relating to the business of such person for 628
such tax period. The department may require such person or his 629
or her employees to give testimony under oath and answer 630
interrogatories respecting the sale of hemp consumable THC 631
products within this state, failure to make a true report 632
thereof, or failure to pay the true amount of the tax required 633
to be paid under this ch apter. If such person fails to produce 634
such books, records, or papers or to appear and answer questions 635
within the scope of investigation relating to matters concerning 636
taxes to be imposed or administered under this chapter, or fails 637
to allow his or her ag ents or employees to give testimony, the 638
department may estimate any unpaid deficiencies in taxes to be 639
assessed against such person based on whatever information is 640
available to it and may issue a distress warrant for the 641
collection of such taxes, interes t, or penalties estimated by 642
the department to be due and payable, and such assessment shall 643
be deemed prima facie correct. In such cases, the warrant shall 644
be issued to the sheriff of any county in the state where such 645
person owns or possesses any propert y, and the sheriff shall 646
seize such property as is required to satisfy any such taxes, 647
interest, or penalties and sell such property under the distress 648
warrant in the same manner as property is permitted to be seized 649
and sold under distress warrants issued to secure the payment of 650
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delinquent taxes. The department shall also have the right to 651
writ of garnishment to subject any indebtedness due to the 652
delinquent dealer by a third person in any goods, money, 653
chattels, or effects of the delinquent dealer in the hands, 654
possession, or control of the third person in the manner 655
provided by law. The person whose tax return or report is being 656
investigated may by written request to the department require 657
that the hearing be set at a place within the judicial circuit 658
wherein the person's business is located or wherein such 659
person's books and records are kept. 660
(2) Whenever it is necessary to ensure compliance with 661
this chapter, the department shall require a cash deposit, bond, 662
or other security as a condition to a pers on's obtaining or 663
retaining a dealer's certificate of registration under this 664
chapter. The bond must be in such form and amount as the 665
department deems appropriate under the particular circumstances. 666
Any person who fails to produce such cash deposit, bond, or 667
other security may not obtain or retain a dealer's certificate 668
of registration under this chapter. The Department of Legal 669
Affairs may seek an injunction, when requested by the 670
department, to prevent such person from doing business subject 671
to the provisions of this chapter until the cash deposit, bond, 672
or other security is posted with the department. Any security 673
required to be deposited may be sold by the department at public 674
sale if it becomes necessary to do so in order to recover any 675
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tax, interest, or penalty due. Notice of such sale may be served 676
personally or by mail upon the person who deposited the 677
security. Mailing the notice to the last known address appearing 678
on the records of the department constitutes adequate service. 679
Any proceeds of the sa le exceeding the amount due under this 680
chapter must be returned to the person who deposited the 681
security. 682
(3) The department or any person authorized by it in 683
writing is authorized to make and sign assessments, tax 684
warrants, assignments of tax warrants, and satisfaction of tax 685
warrants. 686
(4)(a) The department may issue subpoenas or subpoenas 687
duces tecum compelling the attendance and testimony of witnesses 688
and the production of books, records, written materials, and 689
electronically recorded information. Su bpoenas must be issued 690
with the written and signed approval of the commissioner or his 691
or her designee on written and sworn application by any employee 692
of the department. The application must set forth the reason for 693
the application, the name of the person subpoenaed, the time and 694
place of appearance of the witness, and a description of any 695
books, records, or electronically recorded information to be 696
produced, together with a statement by the applicant that the 697
department has unsuccessfully attempted other reasonable means 698
of securing information and that the testimony of the witness or 699
the written or electronically recorded materials sought in the 700
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subpoena are necessary for the collection of taxes, penalty, or 701
interest or the enforcement of the taxes levied or administered 702
under this chapter. A subpoena shall be served in the manner 703
provided by law and by the Florida Rules of Civil Procedure and 704
shall be returnable only during regular business hours and at 705
least 20 calendar days after the date of service of the 706
subpoena. Any subpoena to which this subsection applies must 707
identify the taxpayer to whom the subpoena relates and to whom 708
the records pertain and must provide other information to enable 709
the person subpoenaed to locate the records required under the 710
subpoena. The department shall give notice to the taxpayer to 711
whom the subpoena relates within 3 days after the day on which 712
the service of the subpoena is made. Within 14 days after 713
service of the subpoena, the person to whom the subpoena is 714
directed may serve written objection to the inspection or 715
copying of any of the designated materials. If objection is 716
made, the department may not inspect or copy the materials, 717
except pursuant to an order of the circuit court. If an 718
objection is made, the department m ay petition any circuit court 719
for an order to comply with the subpoena. The subpoena must 720
contain a written notice of the right to object to the subpoena. 721
Every subpoena served upon the witness or custodian of records 722
must be accompanied by a copy of the p rovisions of this 723
subsection. If a person refuses to obey a subpoena or subpoena 724
duces tecum, the department may apply to any circuit court of 725
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this state to enforce compliance with the subpoena. Witnesses 726
are entitled to be paid a mileage allowance and wit ness fees as 727
authorized for witnesses in civil cases. 728
(b)1. If any subpoena is served on any person who is a 729
third-party recordkeeper and the subpoena requires the 730
production of any portion of the records made or kept of the 731
business transactions or affa irs of any person other than the 732
person subpoenaed, notice of the subpoena must be given to any 733
person to whom the records pertain and to the taxpayer to whom 734
the subpoena relates. Such notice must be given within 3 days 735
after the day on which the service on the third-party 736
recordkeeper is made, if the department can at that time 737
identify the person to whom the records pertain. If the person 738
to whom the records pertain cannot be identified at the time of 739
issuance of the subpoena, the third -party recordkeeper shall 740
immediately inform the department of such person's identity, and 741
the department shall give notice to that person within 3 days 742
thereafter. The notice must be accompanied by a copy of the 743
subpoena that has been served and must contain directions for 744
staying compliance with the subpoena under subparagraph (c)2. 745
2. The notice is sufficient if, on or before the third 746
day, the notice is delivered in hand to the person entitled to 747
notice or is mailed by certified or registered mail to the last 748
known mailing address of the person, or, in the absence of a 749
last known address, is left with the person subpoenaed. 750
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3. As used in this subsection, the term "third -party 751
recordkeeper" means: 752
a. Any mutual savings bank, cooperative bank, domestic 753
building and loan association, or other savings institution 754
chartered and supervised as a savings and loan association or 755
similar association under federal or state law; a bank as 756
defined in s. 581 of the Internal Revenue Code; or any credit 757
union within the meaning of s . 501(c)(14)(A) of the Internal 758
Revenue Code. 759
b. Any consumer reporting agency as defined under s. 760
603(f) of the Fair Credit Reporting Act, 15 U.S.C. s. 1681a(f). 761
c. Any person extending credit through the use of credit 762
cards or similar devices. 763
d. Any broker as defined in s. 3(a)(4) of the Securities 764
Exchange Act of 1934, 15 U.S.C. s. 78c(a)(4). 765
e. Any attorney. 766
f. Any accountant. 767
g. Any barter exchange as defined in s. 6045(c)(3) of the 768
Internal Revenue Code. 769
h. Any regulated investment comp any as defined in s. 851 770
of the Internal Revenue Code. 771
4. This paragraph does not apply to a subpoena served on 772
the person with respect to whose liability the subpoena is 773
issued or an officer or employee of the person; to a subpoena to 774
determine whether or not records of the business transactions or 775
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affairs of an identified person have been made or kept; or to a 776
subpoena described in paragraph (f). 777
(c)1. Notwithstanding any other law, a person who is 778
entitled to notice of a subpoena under paragraph (b) and the 779
taxpayer to whom the subpoena relates have the right to 780
intervene in any proceeding with respect to the enforcement of 781
the subpoena under paragraph (a). 782
2. Notwithstanding any other law, a person who is entitled 783
to notice of a subpoena under paragraph (b) and the taxpayer to 784
whom the subpoena relates have the right to stay compliance with 785
the subpoena if, within 14 days after the date notice is given 786
in the manner provided in subparagraph (b)2. and all of the 787
following apply: 788
a. Notice of intent to stay the subpoena is given in 789
writing to the person subpoenaed. 790
b. A copy of the notice of intent to stay the subpoena is 791
mailed by registered or certified mail to the person and to the 792
department. 793
c. Suit is filed against the department in the circuit 794
court to stay compliance with the subpoena. 795
(d) An examination of any records required to be produced 796
under a subpoena as to which notice is required under paragraph 797
(b) may not be made: 798
1. Before the expiration of the 14 -day period allowed for 799
the notice of intent to stay under subparagraph (c)2.; or 800
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2. If the requirements of subparagraph (c)2. have been 801
met, except in accordance with an order issued by the circuit 802
court authorizing examination of the records or with the consent 803
of the person staying compliance. 804
(e) Any subpoena issued under paragraph (a) which does not 805
identify the person with respect to whose liability the subpoena 806
is issued may be served only after a proceeding in any circuit 807
court in which the department establishes a ll of the following: 808
1. The subpoena relates to the investigation of a 809
particular person or ascertainable group or class of persons. 810
2. There is reasonable basis for believing that the person 811
or group or class of persons may fail or may have failed to 812
comply with any provision of state law. 813
3. The information sought to be obtained from the 814
examination of the records and the identity of the person or 815
persons with respect to whose liability the subpoena is issued 816
is not readily available from other sour ces. 817
(f) In the case of a subpoena issued under paragraph (a), 818
the provisions of subparagraph (b)1., and paragraph (c) do not 819
apply if, upon petition by the department, a circuit court 820
determines, on the basis of the facts and circumstances alleged, 821
that there is reasonable cause to believe that the giving of 822
notice may lead to attempts to conceal, destroy, or alter 823
records relevant to the examination, may prevent the 824
communication of information from other persons through 825
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intimidation, bribery, or collus ion, or may result in flight to 826
avoid prosecution, testifying, or production of records. 827
(g)1. Any circuit court has jurisdiction to hear and 828
determine proceedings brought under paragraph (e) or paragraph 829
(f). The determinations required to be made under paragraphs (e) 830
and (f) shall be ex parte and shall be made solely upon the 831
petition and supporting affidavits. An order denying the 832
petition shall be deemed a final order that may be appealed. 833
2. Except for cases that the court considers of great 834
importance, any proceeding brought for the enforcement of any 835
subpoena or any proceeding under this subsection, and any appeal 836
therefrom, takes precedence on the docket over all cases and 837
shall be assigned for hearing and decided at the earliest 838
practicable date. 839
(h) The department shall by rule establish the rates and 840
conditions for payments to reimburse reasonably necessary costs 841
directly incurred by third -party recordkeepers in searching for, 842
reproducing, or transporting books, papers, records, or other 843
data required to be produced by subpoena upon request of the 844
department. The reimbursement shall be in addition to any 845
mileage allowance and fees paid under paragraph (a). 846
(i)1. Except as provided in subparagraph 2., an action 847
initiated in circuit court unde r this subsection must be filed 848
in the circuit court in the county where: 849
a. The taxpayer to whom the subpoena relates resides or 850
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maintains his or her principal commercial domicile in this 851
state; 852
b. The person subpoenaed resides or maintains his or her 853
principal commercial domicile in this state; or 854
c. The person to whom the records pertain resides or 855
maintains his or her principal commercial domicile in this 856
state. 857
2. Venue in an action initiated in circuit court under 858
this subsection by a person w ho is not a resident of this state 859
or does not maintain a commercial domicile in this state rests 860
in Leon County. 861
3. Venue in an action initiated in circuit court pursuant 862
to paragraph (e) rests in the Second Judicial Circuit Court in 863
and for Leon County. 864
Section 15. Section 581.235, Florida Statutes, is created 865
to read: 866
581.235 Jurisdiction; dealers not qualified to do business 867
in this state.— 868
(1) All suits brought by the department against any dealer 869
for any violation of this chapter for the pur pose of collecting 870
any tax due from the dealer, including garnishment proceedings, 871
regardless of the amount, must be brought in the circuit court 872
of this state having jurisdiction of the subject matter. 873
(2) Each dealer who is not qualified to do business in 874
this state shall designate with the department an agent within 875
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this state for service of process to enforce this chapter. If a 876
dealer fails to designate such an agent, the Secretary of State 877
or any agent or employee of the dealer within this state 878
constitutes the agent for the service of such process. 879
Section 16. Effective upon this act becoming a law, the 880
Department of Agriculture and Consumer Services may, and all 881
conditions are deemed met to, adopt emergency rules pursuant to 882
s. 120.54(4), Florid a Statutes, to implement and administer this 883
act. Notwithstanding any other law, emergency rules adopted 884
pursuant to this section are effective for 6 months after 885
adoption and may be renewed during the pendency of procedures to 886
adopt permanent rules addres sing the subject of the emergency 887
rules. This section expires July 1, 2027. 888
Section 17. Except as otherwise expressly provided in this 889
act and except for this section, which shall take effect upon 890
becoming a law, this act shall take effect January 1, 2026, if 891
HB 7027 or similar legislation is adopted in the same 892
legislative session or an extension thereof and becomes a law. 893