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									Post
       Legislative
                            Review




           2007
     Changes to Florida Tax and
   Child Support Enforcement Laws
Executive Director
 Lisa Echeverri




 This booklet has been compiled by the Florida Department of Revenue to inform you about law changes enacted
 by the Florida Legislature during the 2007 Legislative Session.

 We have made every effort to ensure this information is accurate; however, it should be used for reference
 only, and not relied on as a statement of law. For current enacted general law, please refer to the chapter law
 referenced or the 2007 edition of the Florida Statutes online at www.leg.state.fl.us.

 Each item is briefly described and may not include detailed coverage of every issue that might affect a particular
 taxpayer or child support enforcement customer. Before applying the changes to a specific decision on taxes or
 child support, you should consult the law and Department rules, or contact us for assistance.

 If you have questions about tax issues or other provisions of tax law, or would like additional copies of this
 booklet, please contact our Taxpayer Services group at 1-800-352-3671. Persons with hearing or speech
 impairments may call our TDD line at 850-922-1115 or 1-800-367-8331. If you want a written response to a tax
 question, send your correspondence to P.O. Box 7443, Tallahassee, Florida 32314-7443.

 If you have questions about child support issues, you may call the Child Support Enforcement Program at
 850-922-9590. If you want a written response to a child support question, send your correspondence to
 P.O. Box 8030, Tallahassee, Florida 32314-8030.

 Visit our Web site at www.myflorida.com/dor for more information on the Department.

 We hope you find this information useful. We welcome your comments or suggestions. Please write our
 Legislative and Cabinet Services Office at P.O. Box 5906, Tallahassee, Florida 32314-5906, or e-mail us at
 thomasd@dor.state.fl.us.




                      Child Support Enforcement – Ann Coffin, Director General Tax Administration - Jim Evers, Director
                     Property Tax Oversight - James McAdams, Director Administrative Services - Nancy Kelley, Director
                                                 Information Services - Tony Powell, Director


                                                     www.myflorida.com/dor
                                                    Tallahassee, Florida 32399-0100
                                                   Table of Contents
CHILD SUPPORT ENFORCEMENT ......................................................................................... 1
    Annual	Fee	for	Recipients	Who	Have	Never	Received	Temporary	Cash	Assistance	............. 1
                                                    .
    Automated	Administrative	Enforcement	.......................................................................... 1
    Children	and	Youth	Cabinet	 ........................................................................................... 1
                                   .
    Electronic	Remittance	Waiver	and	Statutory	Reference	Change	........................................ 2
                                          .
    Genetic	Testing	Payment	Report	.................................................................................... 2
    Guideline	Review	.......................................................................................................... 2
                     .
    Information	Sharing		..................................................................................................... 2
                         .
    Reduction	of	the	Passport	Denial	Threshold	................................................................... 3
                                                           .
                                            .
    Service	of	Process	by	Publication	 .................................................................................. 3

COMMUNICATIONS SERVICES TAX....................................................................................... 3
                            .
   Disposition	of	Penalties	 ................................................................................................ 3
   Disposition	of	Tax	Proceeds	–	Misallocations	Between	Jurisdictions	................................. 4
                                                                                           .
   Disposition	of	Tax	Proceeds	–	Trust	Funds	...................................................................... 4
   Electronic	Filing	–	Threshold	Lowered	............................................................................. 5
   Local	Tax	Rates	–	Emergency	Ordinance	or	Resolution	..................................................... 5
   Resale	Certificates	and	Registration	Numbers	–	Verification	............................................. 5
   Resale	Certificate	Numbers	Information	......................................................................... 6
   Sales	for	Resale	–	Documentation	................................................................................. 6

CORPORATE INCOME TAX (CIT) ........................................................................................... 6
   Conform	to	Internal	Revenue	Code	(I.R.C.)	...................................................................... 6
                    .
   Electronic	Filing	............................................................................................................ 7

DOCUMENTARY STAMP TAX ................................................................................................ 7
   Electronic	Documents	................................................................................................... 7
   Return	for	Transfers	of	Interest	in	Real	Property	.............................................................. 7
   Trust	Funds	–	Repeal	of	Distributions	............................................................................. 8

ECONOMIC DEVELOPMENT .................................................................................................. 8
                                       .
   Tampa	Bay	Transportation	Authority	............................................................................... 8

ESTATE TAX ......................................................................................................................... 8
    Tax	Returns	.................................................................................................................. 8

FUEL AND POLLUTANT TAXES .............................................................................................. 9
                                                                      .
    Refund	–	Fuel	Used	for	Commercial	Aviation	Purposes	 .................................................... 9
    Temporary	Fuel	Licenses	............................................................................................... 9

GROSS RECEIPTS TAX ....................................................................................................... 10
   Tax	Due	Date	.............................................................................................................. 10

INSURANCE PREMIUM TAX ............................................................................................... 10
    Automated	Insurance	Premium	Tax	Refund.................................................................... 10

LOCAL GOVERNMENT ........................................................................................................ 10
    Broward	and	Palm	Beach	Counties’	Boundaries	............................................................ 10


                                                                        i
PROPERTY TAX ................................................................................................................. 11
   Ad	Valorem	Taxation		................................................................................................... 11
   Ad	Valorem	Tax;	Disabled	Veterans			............................................................................. 11
   Affordable	Housing	(Tax	Deferral)			............................................................................... 12
   Assessment	of	Certain	Homestead	Property	Damaged	in	2004	Named	Storms............... 12
   Blindness;	Homestead	Exemption;	Certification	Form		................................................... 12
   Determining	Whether	Property	is	Entitled	to	Charitable,	Religious,	Scientific,		
       or	Literary	Exemption	 ............................................................................................ 13
                                 .
   Easements	for	Conservation	Purposes,	or	for	Public	Service	Purposes	or		
                                                                                                .
       for	Drainage	or	Ingress	and	Egress	Survive	Tax	Sales	and	Deeds	 ............................. 13
   Exemption	Applications;	Review	by	Property	Appraiser	................................................... 13
   Exemptions	From	Ad	Valorem	Taxation	.......................................................................... 14
   Homestead	Exemption;	Increase;	Seniors			 .................................................................. 14
                                                           .
   Reimbursement	of	Ad	Valorem	Taxes	on	Certain	Uninhabitable	Property	......................... 14
   Special	Election	.......................................................................................................... 15

SALES AND USE TAX ......................................................................................................... 15
                         .
    Delivery	Charges	........................................................................................................ 15
                                                                                          .
    Lease	of	Real	Property	–	Exemption	for	Bookstore	Operations	....................................... 15
    Lease	of	Real	Property	–	Immunity	from	Tax	for	Certain	Capital	Improvements	................ 16
              .
    Penalties	 ................................................................................................................... 16
                                                             .
    Refunds	–	Repeal	of	Obsolete	Provisions	 ..................................................................... 17
                                                                       .
    Reimbursement	of	Tax	on	Certain	Mobile	Homes	.......................................................... 17
                            .
    Service	Warranties	 ..................................................................................................... 18
    Statistical	Sampling	.................................................................................................... 18
    Tax	Exemption	–	Books,	Clothing,	and	School	Supplies	.................................................. 18
                                                                .
    Tax	Exemption	–		Electricity	Used	on	a	Farm	 ................................................................. 19
                                                           .
    Tax	Exemption	-	Hurricane	Preparedness	...................................................................... 19
                                                .
    Tax	Exemption	-	Qualified	Aircraft	 ................................................................................. 20
                                                  .
    Tax	Rate	–	Amusement	Machines	 ................................................................................ 20
                                           .
    Tax	Rate	–	Vending	Machines	 ...................................................................................... 20

SEVERANCE TAXES ........................................................................................................... 21
                        .
    Producer	Price	Index	................................................................................................... 21

TAX ADMINISTRATION ....................................................................................................... 21
    Clerk	of	the	Court	–	Surcharge	for	Criminal	Offenses	and	Non-Criminal	Moving	Violations	 21
                    .
    Confidentiality	 ............................................................................................................ 21
    Disbursement	of	Surplus	Funds	................................................................................... 22
    Electronic	Filing	–	Threshold	Lowered	........................................................................... 22
    Financial	Institutions	Data	Match	................................................................................. 22
    Prosecution	for	Worthless	Payments	............................................................................ 23
    Service	Fees		............................................................................................................. 23

UNEMPLOYMENT COMPENSATION ..................................................................................... 24
   Administration	............................................................................................................ 24
   Administration	–	Shift	from	General	Revenue	Funding	to	Federal	Funding	........................ 24
   Common	Paymaster	.................................................................................................... 24
                  .
   Confidentiality	 ............................................................................................................ 25
                                            .
   Penalties	–	Delinquent	Reports	 ................................................................................... 25
The following abbreviations are used in this publication:

    Ch.	–	Chapter
    Chs.	–	Chapters
    Clerk	–	Clerk	of	the	Court	
    CIT	–	Corporate	Income	Tax
    CS	–	Committee	or	Council	Substitute
    DOR	–	Department	of	Revenue
    F.S.	–	Florida	Statutes
    HB	–	House	Bill
    I.R.C.	–	United	States	Internal	Revenue	Code
    L.O.F.	–	Laws	of	Florida
    SB	–	Senate	Bill
    SJR	–	Senate	Joint	Resolution
    SUT	–	Sales	and	Use	Tax




                                               ii
               CHILD SUPPORT ENFORCEMENT
➣   Annual Fee for Recipients Who Have Never Received Temporary Cash Assistance
    Effective Date:       July 1, 2007

    Statute Reference:    Sections 61.1814 and 409.2567, F.S.

    Chapter Law:          Sections 2 and 6, 2007-85 (HB 7107)

    Provides that the Department will pay the federal share of the newly required $25 annual fee.
    This federally required fee must be imposed on each child support case in which the state has
    collected at least $500 during the year and the custodial parent has never received temporary
    cash assistance.


➣   Automated Administrative Enforcement
    Effective Date:       July 1, 2007

    Statute Reference:    Section 409.25641, F.S.

    Chapter Law:          Section 5, 2007-85 (HB 7107)

    Allows the Department to include cases processed under the federally mandated automated
    administrative enforcement process to be counted as a case and reported on federal reports.


➣   Children and Youth Cabinet
    Effective Date:       July 1, 2007

    Statute Reference:    N/A

    Chapter Law:          2007-151 (HB 509)

    Creates the Children and Youth Cabinet in the Office of the Governor. The Cabinet is created to
    ensure that the states’s public policy relating to children and youth promotes interdepartmental
    collaboration and program implementation so services designed for children and youth are
    planned, managed, and delivered in a holistic and integrated manner to improve the children’s self-
    sufficiency, safety, economic stability, health, and quality of life.




                                                                                                      
➣   Electronic Remittance Waiver and Statutory Reference Change
    Effective Date:       July 1, 2007

    Statute Reference:    Sections 61.1824, 213.755 and 443.163, F.S.

    Chapter Law:          Section 3, 2007-85 (HB 7107)

    Provides the Department’s Child Support Enforcement Program the authority to waive the
    requirement for certain employers to remit income deduction order payments electronically
    when the employer is unable to comply despite good faith efforts or circumstances beyond the
    employer’s reasonable control. Also amends the statutory language to delete specific criteria and
    insert cross section references.


➣   Genetic Testing Payment Report
    Effective Date:       July 1, 2007

    Statute Reference:    N/A

    Chapter Law:          Section 6, 2007-72 (SB 2800)

    Requires the Department to submit a report by October , 2007 on the possibility of recovering
    the costs of genetic testing from parents with child support cases handled by the Department,
    including the results of a survey of other states’ genetic testing cost recovery practices.


➣   Guideline Review
    Effective Date:       July 1, 2007

    Statute Reference:    N/A

    Chapter Law:          Section 6, 2007-72 (SB 2800)

    Provides authority for the Department to use monies from the Incentive Trust Fund and the Grants
    and Donations Trust Fund to fund the child support guideline review. Requires the Office of
    Economic and Demographic Research to conduct the review in accordance with the federal Family
    Support Act of 998 to ensure appropriate determination of child support award amounts and
    submit a final report by June 30, 2008.


➣   Information Sharing
    Effective Date:       July 1, 2007

    Statute Reference:    Section 213.053(16)(a), F.S.

    Chapter Law:          Section 28, 2007-106 (SB 2482)

    Authorizes the Department’s General Tax Administration Program to share confidential taxpayer
    information with the Department’s Child Support Enforcement Program for purposes of program
    administration.
2
➣   Reduction of the Passport Denial Threshold
    Effective Date:        July 1, 2007

    Statute Reference:     Section 409.2564, F.S.

    Chapter Law:           Section 4, 2007-85 (HB 7107)

    Reduces the passport denial threshold amount from $5,000 to $2,500 in support arrearages
    owed to reflect current federal law.


➣   Service of Process by Publication
    Effective Date:        July 1, 2007

    Statute Reference:     Sections 49.011, 409.257, and 742.09, F.S.

    Chapter Law:           Sections 1, 7, and 8. 2007-85 (HB 7107)

    Allows service of process by publication on legal fathers in a paternity action where an alleged
    biological father has been identified and it is necessary to serve the legal father to establish
    paternity with the alleged biological father. Requires the petitioner to conduct a diligent search that
    includes all the inquiries required by section 63.088(5), F.S., and to execute and file an affidavit
    with the court confirming completion of each aspect of the search. Permits the publication of
    names for the purpose of serving process by publication to determine paternity.


                      COMMUNICATIONS SERVICES TAX
➣   Disposition of Penalties
    Effective Date:        July 1, 2007

    Statute Reference:     Section 202.28(2)(d), F.S.

    Chapter Law:           Section 13, Chapter 2007-106 (CS/SB 2482)

    Provides that the penalty imposed on a dealer who fails to separately report and identify local
    communications services tax be distributed in the same manner that tax proceeds received for
    direct-to-home satellite services are distributed under section 202.8, F.S.




                                                                                                         3
➣   Disposition of Tax Proceeds – Misallocations Between Jurisdictions
    Effective Date:       July 1, 2007

    Statute Reference:    Section 202.18(3)(c)3., F.S.

    Chapter Law:          Section 11, Chapter 2007-106 (CS/SB 2482)

    Provides for the governing of distributions that are necessary to correct misallocations between
    jurisdictions. Requires the Department to provide written notice to all affected jurisdictions
    when it determines that misallocations of the communications services tax between jurisdictions
    have occurred. Requires the notice to include the amount of the misallocations, the basis upon
    which the determination is made, data supporting the determination, the identity of each affected
    jurisdiction, and information that all affected jurisdictions may enter into a written agreement to
    establish a method of adjustment.

    Requires distributions to be made in the month immediately following the Department’s
    determination that misallocations have occurred when an adjustment affecting a distribution to a
    jurisdiction is less than 90 percent of the average monthly distribution to that jurisdiction for the
    six months preceding the Department’s determination, as reported by all communications services
    dealers.

    Authorizes local taxing jurisdictions to enter into a written agreement to establish the method of
    adjustment when an adjustment affecting a distribution to a jurisdiction equals or exceeds 90
    percent of the average monthly distribution to that jurisdiction for the six months preceding the
    Department’s determination, as reported by all communications services dealers.

    Requires that a copy of the written agreement be provided to the Department no later than the
    first day of the month following 90 days after the date the Department transmits notice of the
    misallocation. In the absence of an agreement, the Department is required to make an adjustment
    affecting the distribution to a jurisdiction that is prorated over a time period that equals the time
    period over which the misallocation occurred.


➣   Disposition of Tax Proceeds – Trust Funds
    Effective Date:       July 1, 2007

    Statute Reference:    Section 202.18(3)(c)2., F.S.

    Chapter Law:          Section 11, 2007-106 (CS/SB 2482)

    Requires the Department to make adjustments to the tax proceeds distributed under section
    202.8, F.S., that are necessary to reflect the proper amounts due to individual jurisdictions or
    trust funds.





➣   Electronic Filing – Threshold Lowered
    Effective Date:       January 1, 2008

    Statute Reference:    Section 202.30(1), F.S.

    Chapter Law:          Section 14, 2007-106 (CS/SB 2482)

    Lowers the threshold used to determine who is required to file returns and pay tax electronically
    from $50,000 to $20,000. This threshold is based on taxes paid in the previous state fiscal year.


➣   Local Tax Rates – Emergency Ordinance or Resolution
    Effective Date:       July 1, 2007

    Statute Reference:    Section 202.20(2)(a), F.S.

    Chapter Law:          Section 12, 2007-106 (CS/SB 2482)

    Currently, local governments are authorized to make an adjustment to the local communications
    services tax rate by emergency ordinance or resolution to cover a specified shortfall in revenue
    received. The revenue shortfall must have occurred in the first year of the communications
    services tax (October , 200 – September 30, 2002). When complete data is not available to
    determine the revenue shortfall in the first year, the local governments are required to use the best
    data available for the year beginning October , 200, through September 30, 2002.

    Provisions are added to provide that complete data will be considered available to all local
    governments after the Department completes audits, including the redistribution of the local
    portion of the communications services tax, of dealers who account for at least 80 percent of the
    amount of communications services tax revenues received for the 2005-2006 fiscal year.

    Restricts local governments to making changes to the local communications services tax rate
    by emergency ordinance or resolution only if the Department or a dealer allocates or reallocates
    revenues away from the local government. Requires that any adjustment must be made no later
    than six months following the date the Department notifies the local government in writing that
    complete data is available.


➣   Resale Certificates and Registration Numbers – Verification
    Effective Date:       January 1, 2008

    Statute Reference:    N/A

    Chapter Law:          Section 9, 2007-106 (CS/SB 2482)

    Requires the Department to establish a toll-free telephone number for the verification of valid
    registration numbers and resale certificates for communications services tax purposes. Requires
    that the system be adequate to guarantee a low busy rate, respond to keypad inquiries, and
    provide data that is updated daily.


                                                                                                        5
➣   Resale Certificate Numbers Information
    Effective Date:       January 1, 2008

    Statute Reference:    N/A

    Chapter Law:          Section 10, 2007-106 (CS/SB 2482)

    Requires the Department to establish a system for providing dealers with information about the
    communications services tax certificate numbers of dealers seeking to make purchases for resale.
    Requires the Department to provide these dealers, free of charge, with the verification of certificate
    numbers that are canceled or are invalid numbers.


➣   Sales for Resale – Documentation
    Effective Date:       January 1, 2008

    Statute Reference:    Section 202.16(2)(b), F.S.

    Chapter Law:          Section 8, 2007-106 (CS/SB 2482)

    Requires dealers who make sales for resale to document the exempt nature of the transaction by
    keeping a copy of the purchaser’s resale certificate issued by the Department. Instead of keeping
    a copy of the certificate, the dealer may obtain an authorization number provided telephonically,
    electronically, or by any other means established by Department rule. Provides that when a dealer
    makes recurring sales to the purchaser in the normal course of business on a continual basis, the
    dealer may rely on the resale certificate that is valid at the time of receipt from the purchaser.

    Provides that a dealer may, through the informal protest process, provide the Department with
    evidence of the exempt status of a sale. Provides that the following certificates will be accepted
    by the Department when submitted during the protest period, but may not be accepted in any
    proceeding under Chapter 20, F.S., or any circuit court action instituted under Chapter 72, F.S.:

      •       Exemption certificates executed by entities that were exempt at the time of sale.
      •       Resale certificates provided by purchasers who were active dealers at the time of sale.
      •       Verification by the Department of a purchaser’s active dealer status at the time of sale
              instead of a resale certificate.


                              CORPORATE INCOME TAX
➣   Conform to Internal Revenue Code
    Effective Date:       May 22, 2007 (Retroactive to January 1, 2007)

    Statute Reference:    Section 220.03(1) and (2), F.S.

    Chapter Law:          2007-35 (SB 1014)

    Updates the references in the Florida Income Tax Code to conform to the United States Internal
    Revenue Code in effect beginning January , 2007.
6
➣   Electronic Filing
    Effective Date:        January 1, 2008 (Applies to returns due on or after that date)

    Statute Reference:     Section 220.21(2) and (3), F.S.

    Chapter Law:           Sections 31 and 32, 2007-106 (CS/SB 2482)

    Gives the Department the authority to require electronic filing of Florida corporate income tax
    returns for returns due on or after January , 2008. Authorizes the Department to waive the
    requirement to file electronically for taxpayers that are unable to comply despite good faith efforts
    or due to circumstances beyond the taxpayer’s reasonable control. Provides that these provisions
    apply in addition to the requirements of section 23.755, F.S.

    Imposes a penalty, in addition to other applicable penalties, equal to 5 percent of the tax due with
    the return for the first 30 days the return is not filed electronically, with an additional 5 percent of
    the tax due with the return for each additional month or fraction thereof, not to exceed $250 in the
    aggregate. Authorizes the Department to settle or compromise the penalty according to section
    23.2, F.S.

    Authorizes the Department to adopt rules regarding an electronic return filing system, including any
    electronic systems developed by the Internal Revenue Service. Limits the rulemaking authority to
    the federal corporate income tax filing threshold as it exists on January , 2007.


                             DOCUMENTARY STAMP TAX
➣   Electronic Documents
    Effective Date:        June 27, 2007

    Statute Reference:     Section 201.01, F.S.

    Chapter Law:           Section 2, 2007-233 (CS/CS/SB 2038)

    Provides that the documentary stamp tax is imposed on documents, created electronically or
    otherwise, that convey an interest in Florida real property.


➣   Return for Transfers of Interest in Real Property
    Effective Date:        June 27, 2007

    Statute Reference:     Section 201.022(1) and (3), F.S.

    Chapter Law:           Section 3, 2007-233 (CS/CS/SB 2038)

    Provides that the Clerk of the Court may accept Form DR-29 (Return for Transfers of Interest in
    Real Property) electronically. This form must be filed with the recording of a deed to transfer an
    interest in real property. Provides that when the Clerk of the Court is required to complete the
    form, the clerk may file electronically or on paper.


                                                                                                           7
➣   Trust Funds – Repeal of Distributions
    Effective Date:        July 1, 2007

    Statute Reference:     Section 201.15(1)(d)3., F.S.

    Chapter Law:           Section 1, 2007-60 (CS/SB 1060)

    Repeals the distribution of the proceeds of documentary stamp tax to the Public Education Capital
    Outlay and Debt Service Trust Fund. The funds were used for the Classrooms for Kids Program
    and the High Growth County District Capital Outlay Assistance Grant Program.


                             ECONOMIC DEVELOPMENT
➣   Tampa Bay Transportation Authority
    Effective Date:        July 1, 2007

    Statute Reference:     Section 343.97, F.S.

    Chapter Law:           Section 1, 2007-254 (CS/CS/CS/SB 506)

    Provides that the Tampa Bay Transportation Authority is not required to pay any taxes or
    assessments on any property acquired or used by it, or on any rates, fees, rentals, receipts,
    income, or charges it receives.

    Provides that bonds issued by the Tampa Bay Regional Transportation Authority, their transfer, and
    the bond income (including any profits made on the sale of such bonds) are exempt from taxation
    by the state or any political subdivision, taxing agency, or instrumentality thereof. However, this
    exemption does not apply to any corporate income tax imposed by Chapter 220, F.S., on the
    interest, income, or profits on debt obligations owned by corporations.


                                          ESTATE TAX
➣   Tax Returns
    Effective Date:        July 1, 2007

    Statute Reference:     Section 198.13(4), F.S.

    Chapter Law:           Section 7, 2007-106 (CS/SB 2482)

    Provides that the personal representative of the estate of a decedent who dies after December 3,
    200, is not required to file a Florida estate tax return if a state death tax credit or a generation-
    skipping transfer credit is not allowable under the Internal Revenue Code of 986, as amended,
    on the federal return. Provides that these provisions do not apply to estates of decedents who die
    after December 3, 200.



8
                           FUEL AND POLLUTANT TAXES
➣   Refund – Fuel Used for Commercial Aviation Purposes
    Effective Date:        July 1, 2007

    Statute Reference:     Section 206.41(4)(c) 1., F.S.

    Chapter Law:           2007-31 (SB 90)

    Provides for a refund of the local option fuel tax, the State Comprehensive Enhanced
    Transportation System tax, and the fuel sales tax for any person who uses motor fuel in the
    operation of aviation ground support vehicles or equipment that are not driven or operated on the
    public highways of this state.


➣   Temporary Fuel Licenses
    Effective Date:        July 1, 2007

    Statute Reference:     Sections 206.02(8), 206.021(5), and 206.9943(4), F.S.

    Chapter Law:           Sections 15-17, 2007-106 (CS/SB 2482)

    Authorizes the Department to grant a temporary fuel license if the Governor of Florida has declared
    a state of emergency or the President of the United States has declared a major disaster in Florida
    or in any other state or territory. The Department is authorized to issue the following temporary
    fuel licenses:

      •       A license as an importer or exporter of motor fuel to any person who holds a valid Florida
              wholesaler license or to an unlicensed dealer.
      •       A license as a carrier to any person who holds a valid Florida license as a wholesaler,
              exporter, importer or blender, or to an unlicensed dealer.
      •       A pollutant tax license to any person who holds a valid Florida temporary importer,
              temporary wholesaler, or temporary exporter license.

    Requires each business to have a physical location in Florida and to hold a valid Florida sales and
    use tax certificate of registration or to hold a valid fuel license issued by another state. Requires
    each business to provide certain information to the Department to obtain the temporary license.
    Provides for the expiration and extension of the temporary licenses.




                                                                                                            9
                                  GROSS RECEIPTS TAX
➣    Tax Due Date
     Effective Date:        July 1, 2007

     Statute Reference:     Section 203.01(1)(c), F.S.

     Chapter Law:           Section 2, 2007-60 (CS/SB 1060)

     Moves the due date for reporting and remitting the gross receipts tax from the last day of each
     month to the 20th day of each month. Directs the Department, to the extent practicable, to assure
     that the gross receipts taxes remitted in any month are distributed in such a way that the Public
     Education Capital Outlay and Debt Service Trust Fund is credited with the distribution in the same
     month.


                              INSURANCE PREMIUM TAX
➣    Refund of Insurance Premium Tax Overpayment
     Effective Date:        July 1, 2007

     Statute Reference:     Section 624.511(3), F.S.

     Chapter Law:           Section 36, 2007-106 (CS/SB 2482)

     Authorizes the current Department authority to refund the amount of an overpayment to the
     taxpayer when it appears upon an examination of an insurance premium tax return that tax has
     been paid in excess of the amount due. Authorizes the Department to request a statement from
     the taxpayer affirming that the taxpayer made the overpayment. Prohibits the issuance of a refund
     of the tax after the statute of limitation period provided in section 25.26, F.S., has elapsed. If a
     refund issued by the Department exceeds the amount that is legally due, the taxpayer will not be
     subject to penalties and interest if the taxpayer reimburses the Department for any overpayment
     within 60 days after being notified.


                                   LOCAL GOVERNMENT
➣    Broward and Palm Beach Counties’ Boundaries
     Effective Date:        Contingent

     Statute Reference:     Sections 7.06 and 7.50, F.S.

     Chapter Law:           2007-222 (CS/HB 1315)

     Extends and enlarges the boundaries of Broward County to include certain lands in Palm Beach
     County.



0
                                    PROPERTY TAX
➣   Ad Valorem Taxation
    Effective Date:            June 21, 2007

    Statute Reference:      Sections 192.0105, 193.017, 193.052, 193.1142, 193.155, 193.1551,
                            193.461, 193.803, 194.011, 194.037, 195.022, 195.073, 195.096,
                            196.002, 196.011, 196.031, 196.111, 196.183, 196.1978, 197.252,
                            200.001, 200.065, 200.068, 200.185, 200.186, 218.63, 1011.71, F.S.

    Chapter Law:            2007-321 (HB 1B)

    This legislation limits the millage rates that local governments may levy for the collection of ad
    valorem taxes and provides a method for local governments to override these limits. If a county or
    municipality fails to restrict millages as provided for in this bill, the county or municipality will forfeit
    distributions of state revenues from the local government half-cent sales tax sharing program.

    The legislation also implements a number of constitutional amendments contained in SJR B. If
    SJR B is approved by the voters, the bill will also implement:

      •       A new homestead exemption equal to 75 percent of the first $200,000 in value and
              5 percent of the next $300,000, with a minimum of $50,000, except the minimum for
              low-income seniors is $00,000.
      •       Assessment methods for affordable housing real property.
      •       A “grandfather” clause that will allow persons with a homestead as of January , 2008
              to continue to receive the Save Our Homes benefits at their election.
      •       Assessment by general law of rent-restricted affordable housing real property.
      •       A $25,000 property tax exemption for tangible personal property.


➣   Ad Valorem Tax; Disabled Veterans
    Effective Date:         May 22, 2007

    Statute Reference:      Sections 196.082, 196.011, F.S.

    Chapter Law:            2007-36 (CS/CS/SB 1026)

    Provides that each veteran 65 or older who is partially or totally permanently disabled shall receive
    a discount from tax on homestead property that the veteran owns and resides in if:

      •       The   disability was combat-related.
      •       The   veteran was a resident of this state at the time of entering service.
      •       The   veteran was honorably discharged.
      •       The   veteran provides proof of age.




                                                                                                              
     The discount is a percentage equal to the percentage of the veteran’s permanent, service-
     connected disability as determined by the United States Department of Veterans Affairs.

     To qualify, an applicant must submit to the property appraiser by March :

       •       Proof of residency at the time of entering military service.
       •       An official letter from the United States Department of Veterans Affairs stating the
               percentage of the veteran’s service-connected disability and evidence that reasonably
               identifies the disability as combat-related.
       •       A copy of the veteran’s honorable discharge.

     Provides that if the property appraiser denies the request for a discount, the appraiser must
     notify the applicant in writing of the reasons for the denial by July  and the veteran may reapply.
     Provides that all denial notifications must specify the right to appeal to the value adjustment board.


➣    Affordable Housing Tax Deferral
     Effective Date:        July 1, 2007

     Statute Reference:     Sections 197.307, 197.3071, 197.3072, 197.3073, 197.3074, 197.3075,
                            197.3076, 197.3077, 197.3078, 197.3079, F.S.

     Chapter Law:           Section 6, 2007-198 (HB 1375)

     Authorizes a county commission or municipality to adopt an ordinance providing for deferral of
     ad valorem taxes and non-ad valorem assessments for affordable rental housing property under
     certain conditions.


➣    Assessment of Certain Homestead Property Damaged in 2004 Named Storms
     Effective Date:        July 1, 2007

     Statute Reference:     Section 193.1551, F.S.

     Chapter Law:           Section 2, 2007-106 (CS/SB 2482)

     Provides that the repairs due to the 200 hurricane damage must be started by January , 2008,
     rather than completed by January , 2008, and applies retroactively to January , 2005.


➣    Blindness; Homestead Exemption; Certification Form
     Effective Date:        July 1, 2007

     Statute Reference:     Section 196.101, F.S.

     Chapter Law:           Section 1, 2007- 121 (HB 1051)

     Provides that certification of total and permanent disability due to blindness by a physician and
     an optometrist licensed in this state meets the requirement that two licensed physicians have
     certified the disability.

2
➣   Determining Whether Property is Entitled to Charitable, Religious, Scientific, or Literary
    Exemption
    Effective Date:       July 1, 2007

    Statute Reference:    Section 196.196, F.S.

    Chapter Law:          Section 5, 2007-106, (CS/SB 2482)

    Provides that property owned by an exempt entity is considered to be used for religious purposes
    if the institution has taken affirmative steps to prepare the property for use as a house of
    public worship. States that affirmative steps means environmental or land use permitting
    activities, creation of architectural plans or schematic drawings, land clearing or site preparation,
    construction or renovation activities or other similar activities that demonstrate commitment of the
    property to a religious use as a house of public worship. Provides that public worship includes
    worship services, educational activities and those activities that are incidental to worship services
    and education, such as parking, recreation, meals, and fellowship.


➣   Easements for Conservation Purposes, or for Public Service Purposes or for Drainage or
    Ingress and Egress Survive Tax Sales and Deeds
    Effective Date:       July 1, 2007

    Statute Reference:    Section 197.572, F.S.

    Chapter Law:          Section 6, 2007-106, (CS/SB 2482)

    Provides that an easement for conservation purposes survives tax deed sales and deeds.


➣   Exemption Applications; Review by Property Appraiser
    Effective Date:       July 1, 2007

    Statute Reference:    Section 196.193(5), F.S.

    Chapter Law:          Section 4, 2007-106, (CS/SB 2482)

    Requires the notification of exemption denial to clearly explain the reasons for the denial and the
    law that is the basis for the denial. The notice must include the specific facts that the property
    appraiser used to determine that the applicant failed to meet the statutory requirements. If the
    property appraiser fails to provide such notice, any denial of an exemption is invalid.




                                                                                                          3
➣    Exemptions From Ad Valorem Taxation
     Effective Date:        July 1, 2007

     Statute Reference:     Section 196.192, F.S.

     Chapter Law:           Section 3, 2007-106 (CS/SB 2482)

     Provides that property owned by a limited liability company, the sole member of which is an exempt
     entity, shall be treated as if the property were owned by the exempt entity.


➣    Homestead Exemption; Increase; Seniors
     Effective Date:        April 9, 2007

     Statute Reference:     Section 196.075, F.S.

     Chapter Law:           Section 2, 2007-4 (HB 333)

     Provides that for the 2007 tax roll only, the taxing authority that has adopted the additional
     homestead exemption under Section 96.075, F.S., for the 2007 tax year may increase the
     amount by delivering to the property appraiser by June , 2007, a copy of the adopted ordinance
     authorizing the increase. For every tax year thereafter the copy must be delivered by the current
     December  date.

     Provides for an effective date upon becoming law and to apply retroactively to January , 2007.


➣    Reimbursement of Ad Valorem Taxes on Certain Uninhabitable Property
     Effective Date:        July 1, 2007

     Statute Reference:     N/A

     Chapter Law:           Sections 38 and 40-42, 2007-106 (CS/SB 2482)

     Provides for a partial reimbursement of up to $,500 (from State funds) for 2007 ad valorem taxes
     on homestead property made uninhabitable by a tornado on February 2, 2007. Defines the term
     “uninhabitable” as a structure that cannot be used during a period of 60 days or more. Specifies
     there is no disallowance of reimbursement because the property owner chooses to live in an
     uninhabitable structure.

     Specifies criminal penalties for knowingly and willfully giving false information for purposes of
     claiming reimbursement.

     Provides the actions that are required of the property owner, the property appraiser, the
     Value Adjustment Board, and the Department for the property to be eligible to receive the
     reimbursement.

     Expresses legislative intent that payments for reimbursement for tornado damage be considered
     disaster-relief assistance within the meaning of section 39 of the Internal Revenue Code.


    The sum of $922,500 is appropriated from the General Fund to the Administrative Trust Fund
    to pay partial reimbursements of property taxes on such uninhabitable property. Requires
    the Executive Office of the Governor to certify forward on July , 2008, all unexpended funds
    appropriated for reimbursements.


➣   Special Election
    Effective Date:       June 21, 2007

    Statute Reference:    N/A

    Chapter Law:          2007-322 (HB 5B)

    Provides for a special election to be held January 29, 2008, for approval or rejection by voters
    of amendments to the state Constitution regarding the tangible personal property exemption,
    homestead property assessments, and assessment for rent-restricted affordable housing and
    commercial and public-access waterfront property.


                                  SALES AND USE TAX
➣ Delivery Charges
    Effective Date:       July 1, 2007

    Statute Reference:    Section 212.08(7)(eee), F.S.

    Chapter Law:          Section 23, 2007-106 (CS/SB 2482)

    Provides an exemption from tax for certain charges for the delivery, inspection, and placement
    of furniture or appliances. The exemption also applies when charges cover the removal of the
    furniture or appliances from packaging or the removal of packaging from the customer’s premises.
    These charges are exempt when they are separately stated and can be avoided at the option of the
    purchaser. Provides that when such charges include the modification, assembly, or construction of
    such furniture or appliances, the charges are taxable.


➣   Lease of Real Property – Exemption for Bookstore Operations
    Effective Date:       May 22, 2007 (Retroactive to amounts paid on or after January 1, 2006)

    Statute Reference:    Section 212.08(7)(eee), F.S.

    Chapter Law:          2007-53 (CS/HB 721)

    Provides an exemption from tax for payments to a postsecondary educational institution by any
    person who has been granted a right to conduct bookstore operations on real property owned or
    leased by the postsecondary educational institution. Defines “bookstore operations” to mean
    “activities consisting predominately of sales, distribution, and provision of textbooks, merchandise,
    and services traditionally offered in college and university bookstores for the benefit of the

                                                                                                       5
     institution’s students, faculty, and staff.” Provides that the exemption is remedial in nature and
     applies retroactively to payments made on or after January , 2006. Specifies that the exemption
     does not create a right to a refund of tax, penalty, or interest remitted prior to the effective date of
     the law.


➣    Lease of Real Property – Immunity from Tax for Certain Capital Improvements
     Effective Date:        July 1, 2007

     Statute Reference:     Section 338.234(2), F.S.

     Chapter Law:           Section 52, 2007-196 (CS/CS/HB 985)

     Provides that neither the Florida Turnpike Enterprise, nor any non-government lessee or licensee
     renting, leasing, or licensing real property from the Florida Turnpike Enterprise, is required to pay
     the commercial rental tax imposed on any capital improvements constructed, improved, acquired,
     installed, or used.


➣    Penalties
     Effective Date:        July 1, 2007

     Statute Reference:     Section 212.12(2)(d), F.S.

     Chapter Law:           Section 25, 2007-106 (CS/SB 2482)

     Imposes a specific penalty of 00 percent of the unreported or uncollected tax or fee on:
       •      Any person who makes a false or fraudulent return with a willful intent to evade payment
              of any tax bill or fee imposed under Chapter 22, F.S.
       •      Any person who, after the Department delivers a written notice to the person’s last
              known address specifically alerting the person of the requirement to register his or her
              business as a dealer, intentionally fails to register the business.
       •      Any person who, after the Department delivers a written notice to the person’s last
              known address specifically alerting the person of the requirement to collect the tax on
              specific transactions, intentionally fails to collect the tax.

     Provides that the Department may deliver the notice by certified mail or another method that is
     documented as being necessary and reasonable under the circumstances. Provides that the civil
     and criminal penalties imposed for failure to comply with a written notice do not apply if:

       •       The person timely files a written challenge to the notice according to procedures
               established by the Department by rule.
       •       The notice fails to clearly say that failure to comply with or timely challenge the notice will
               result in the imposition of the civil and criminal penalties.

     Allows for a legal challenge in response to the Department’s notice.




6
➣   Refunds – Repeal of Obsolete Provisions
    Effective Date:       July 1, 2007

    Statute Reference:    Sections 212.08(5) and 212.095, F.S.

    Chapter Law:          Sections 23 and 24, 2007-106 (CS/SB 2482)

    Repeals obsolete provisions which required certain organizations to obtain a refund permit to be
    entitled to an exemption. Makes technical changes to remove provisions which stated that section
    22.095, F.S., did not apply.


➣   Reimbursement of Tax on Certain Mobile Homes
    Effective Date:       July 1, 2007

    Statute Reference:    N/A

    Chapter Law:          Section 39, 2007-106 (CS/SB 2482)

    Provides for reimbursement of up to $,500 per unit for sales tax on a replacement mobile home
    when a damaged mobile home (major damage) was the permanent residence of a permanent
    resident of Florida. Major damage to the mobile home must have been caused by a tornado on
    December 25, 2006 or February 2, 2007.

    Defines the terms “major damage,” “mobile home,” “permanent residence,” and “permanent
    resident.” Specifies criminal penalties for knowingly and willfully giving false information for
    purposes of claiming reimbursement.

    Provides the actions that are required of the owner of the mobile home, the property appraiser, the
    Value Adjustment Board, and the Department for the owner of the mobile home to be eligible to
    receive the reimbursement.

    Expresses legislative intent that payments for reimbursement for tornado damage be considered
    disaster-relief assistance within the meaning of section 39 of the Internal Revenue Code.

    The sum of $309,000 is appropriated from the General Fund to the Administrative Trust Fund to
    pay sales tax reimbursements. Requires the Executive Office of the Governor to certify forward on
    July , 2008, all unexpended funds appropriated for reimbursements.




                                                                                                       7
➣    Service Warranties
     Effective Date:        July 1, 2007

     Statute Reference:     Section 212.0506(3), F.S.

     Chapter Law:           Section 21, 2007-106 (CS/SB 2482)

     Clarifies that the term “service warranty” does not include contracts or agreements to repair,
     maintain, or replace tangible personal property if the parts and labor to repair the property qualify
     for an exemption under Chapter 22, F.S.


➣    Statistical Sampling
     Effective Date:        July 1, 2007 (Applies to all pending audits or other actions or inquiries,
                            excluding those currently under protest or in litigation)

     Statute Reference:     Section 212.12(6)(c), F.S.

     Chapter Law:           Sections 25 and 26, 2007-106 (CS/SB 2482)

     Authorizes the Department to review fixed assets by statistically sampling the records, providing
     that the dealer agrees in writing. The records must be adequate but voluminous. The statistical
     sample may be in connection with an audit or application for refund, whether filed independently
     or in connection with an audit. The agreement must state the methodology to be used in the
     statistical sampling process. The audit findings must be projected over the period represented
     by the sample to determine the proportion of taxable purchases to total purchases. Once an
     agreement has been signed, it is final with respect to the method of sampling fixed assets. After
     the agreement is reached, the Department cannot conduct a detailed audit of fixed assets and
     the taxpayer cannot request a detailed audit. Prohibits these provisions from creating any right to
     refund for taxes previously assessed and paid in regard to audits or other actions or inquiries that
     are completed.


➣    Tax Exemption – Books, Clothing, and School Supplies
     Effective Date:        July 1, 2007

     Statute Reference:     N/A

     Chapter Law:           2007-144 (CS/SB 1456)

     Exempts, during the period from 2:0 a.m., August , 2007, through midnight, August 3, 2007:

       •       Sales of books, clothing, wallets, or bags having a selling price of $50 or less per item.
       •       Sales of school supplies having a selling price of $0 per item or less.

     “Book” is defined to mean a set of printed sheets bound together and published in a volume.
     Excludes newspapers, magazines, or other periodicals.




8
    “Clothing” is defined as any article of wearing apparel, including all footwear except skis, swim
    fins, roller blades, and skates, intended to be worn on or about the human body. Excludes watches,
    watchbands, jewelry, umbrellas, and handkerchiefs.

    “School supplies” is defined to mean pens, pencils, erasers, crayons, notebooks, notebook filler
    paper, legal pads, composition books, poster paper, scissors, cellophane tape, glue or paste,
    rulers, computer disks, protractors, compasses, and calculators.

    These exemptions do not apply to sales made within a theme park or entertainment complex,
    within a public lodging establishment, or within an airport.


➣   Tax Exemption – Electricity Used on a Farm
    Effective Date:        July 1, 2007

    Statute Reference:     Section 212.08(5)(e)2., F.S.

    Chapter Law:           2007-56 (HB 1199)

    Expands the exemption from tax for electricity to include electricity used indirectly on a farm or for
    processing farm products.


➣   Tax Exemption - Hurricane Preparedness
    Effective Date:        April 30, 2007

    Statute Reference:     N/A

    Chapter Law:           2007-25 (HB 211)

    Provides an exemption from sales tax during the period from June , 2007, through June 2,
    2007, for the following items:

      •       Any reusable ice selling for $0 or less.
      •       Any portable, self-powered light source having a selling price of $20 or less.
      •       Any gas or diesel fuel tank selling for $25 or less.
      •       Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding
              automobile or boat batteries, selling for $30 or less.
      •       Any non-electrical food-storage cooler selling for $30 or less.
      •       Any cell phone charger selling for $0 or less.
      •       Any tarpaulin or flexible waterproof sheeting selling for $50 or less.
      •       Any item normally sold as, or generally advertised as, a ground anchor system or tie-
              down kit selling for $50 or less.
      •       Any cell phone battery selling for $60 or less.
      •       Any portable self-powered radio, two-way radio, or weather-band radio selling for $75 or
              less.
      •       Any carbon monoxide detector selling for $75 or less.
      •       Any single product consisting of two or more of the items contained in this list selling for
              $75 or less.


                                                                                                         9
       •       Any storm shutter device selling for $200 or less.
       •       Any portable generator selling for $000 or less to be used to provide light,
               communications, or food preservation in the event of a power outage.


➣    Tax Exemption - Qualified Aircraft
     Effective Date:        July 1, 2007

     Statute Reference:     Section 212.02(33), F.S.

     Chapter Law:           Section 19, 2007-106 (CS/SB 2482)

     Revises the definition of tax-exempt “qualified aircraft” to aircraft used by an on-demand air carrier
     business that owns or leases and operates a fleet of at least 25 such aircraft in Florida.


➣    Tax Rate – Amusement Machines
     Effective Date:        July 1, 2007

     Statute Reference:     Section 212.05(1)(h)1., F.S.

     Chapter Law:           Section 20, 2007-106 (CS/SB 2482)

     Provides the divisor (.060) for computing the tax, plus discretionary sales surtax, due on charges
     for the use of amusement machines in counties that impose a 2 percent discretionary sales
     surtax. Requires the Department to provide the applicable divisor rates for amusement machines
     located in counties that impose a discretionary sales surtax at a rate other than the rates specified
     in the statutes. Specifies how the divisors are to be computed by the Department and that the
     divisors are to be made available electronically or otherwise.


➣    Tax Rate – Vending Machines
     Effective Date:        July 1, 2007

     Statute Reference:     Section 212.0515(2), F.S.

     Chapter Law:           Section 22, 2007-106 (CS/SB 2482)

     Provides the divisors (.0808 for beverage and food items and .0833 for other items of tangible
     personal property) for computing the tax, plus discretionary sales surtax, due on sales from
     vending machines in counties that impose a 2 percent discretionary sales surtax. Requires
     the Department to provide the applicable divisor rates for vending machines located in counties
     that impose a discretionary sales surtax at a rate other than the rates specified in the statutes.
     Specifies how the divisors are to be computed by the Department and that the divisors are to be
     made available electronically or otherwise.




20
                                  SEVERANCE TAXES
➣   Producer Price Index
    Effective Date:       July 1, 2007

    Statute Reference:    Section 211.3103, F.S.

    Chapter Law:          Section 18, 2007-106 (CS/SB 2482)

    Provides that the Department will use the producer price index for phosphate rock to compute the
    base rate adjustment for the tax on phosphate rock.


                                TAX ADMINISTRATION
➣   Clerk of the Court – Surcharge for Criminal Offenses and Non-Criminal Moving Violations
    Effective Date:       July 1, 2007

    Statute Reference:    Sections 318.18(17) and 318.21(17), F.S.

    Chapter Law:          Sections 21 and 22, 2007-196 (CS/CS/HB 985)

    Requires that the revenues received from the $3 surcharge for all criminal offenses listed in
    section 38.7, F.S., and for all non-criminal moving traffic violations under Chapter 36, F.S.,
    be remitted to the Department of Revenue and deposited quarterly into the State Agency Law
    Enforcement Radio System Trust Fund of the Department of Management Services. Provides for
    an expiration date of July , 202.


➣   Confidentiality
    Effective Date:       July 1, 2007

    Statute Reference:    Section 213.053(16)(a), F.S.

    Chapter Law:          Section 28, 2007-106 (CS/SB 2482)

    Authorizes the Department’s General Tax Administration Program to share confidential taxpayer
    information with the Department’s Child Support Enforcement Program for purposes of program
    administration.




                                                                                                        2
➣    Disbursement of Surplus Funds
     Effective Date:        July 1, 2007

     Statute Reference:     Section 45.032(1)(b), F.S.

     Chapter Law:           Section 1, 2007-106 (CS/SB 2482)

     Includes a tax warrant as a subordinate lien holder for purposes of disbursement of surplus funds
     after a judicial sale of property.


➣    Electronic Filing – Threshold Lowered
     Effective Date:        January 1, 2008

     Statute Reference:     Section 213.755(1), F.S.

     Chapter Law:           Section 30, 2007-106 (CS/SB 2482)

     Lowers from $30,000 to $20,000 the threshold used to determine who is required to file returns
     and pay tax electronically. This threshold is based on taxes paid in the previous state fiscal year.


➣    Financial Institutions Data Match
     Effective Date:        July 1, 2007

     Statute Reference:     N/A

     Chapter Law:           Section 27, 2007-106 (CS/SB 2482)

     Authorizes the Department, in coordination with financial institutions doing business in Florida,
     to design and implement a pilot program for identifying account holders against whose property
     the Department has issued a warrant or filed a judgment lien certificate. Under the program,
     the Department is authorized to enter into agreements with financial institutions, as defined in
     section 09.25657, F.S., to develop and operate a data match system that uses automated data
     exchanges to the maximum extent possible.

     Provides that a financial institution is not liable and is not required to notify its customers about
     disclosure of any information for purposes of the program or for any other action taken in good
     faith to participate in this program.

     Requires the Department to administer the program according to section 09.25657, F.S., to
     reduce the burden on financial institutions and to pay a reasonable fee, which does not exceed the
     actual costs incurred, to participating financial institutions. Authorizes the Department to request
     information and assistance from financial institutions to design and implement the program.

     Requires that all financial records obtained under this program may be disclosed only for the
     purpose of determining the feasibility of the program. Prohibits the Department from engaging in
     collection activities based upon the information received under this program.


22
    Requires the Department to report its findings and recommendations on the possibility of
    permanently establishing the data match program to the Committee on Finance and Tax of the
    Senate and the Government Efficiency and Accountability Council of the House of Representatives,
    by January , 2008.


➣   Prosecution for Worthless Payments
    Effective Date:        July 1, 2007

    Statute Reference:     Section 832.062(4) and (5), F.S.

    Chapter Law:           Section 37, 2007-106 (CS/SB 2482)

    Provides that it is prima facie evidence of intent to defraud or knowledge of insufficient funds in or
    credit with a depository when a check, draft, order, or electronic funds transfer is refused because
    of lack of funds or credit. This provision does not apply when, within 5 days after written notice of
    non-payment is sent, the amount due, the required service charge, and the bank fees incurred by
    the holder is paid.

    Provides that in the event of legal action for recovery, the maker, drawer, sender, instructor,
    orderer, or initiator may also be liable for court costs and reasonable attorney’s fees. Provides
    the requirements for and the form of notice required to be issued to the maker, drawer, sender,
    instructor, orderer, or initiator of the worthless payment.

    Provides that when a check, draft, order, or electronic funds transfer is drawn on a bank in which
    the maker, drawer, sender, instructor, orderer, or initiator has no account or a closed account, it will
    be presumed payment was issued with intent to defraud, and the notice requirement is waived.

    Provides for the establishment of prima facie evidence of the identity of the person issuing the
    worthless payment.

    Provides that these provisions do not apply if it is determined that the dishonored check, draft,
    order, or electronic funds transfer was refused due to an unintentional error committed by the
    drawee, maker, drawer, sender, instructor, orderer, initiator, or holder, and the unintentional error is
    substantiated.


➣   Service Fees
    Effective Date:        July 1, 2007

    Statute Reference:     Section 213.21(3)(d), F.S.

    Chapter Law:           Section 29, 2007-106 (CS/SB 2482)

    Authorizes the Department to settle or compromise a taxpayer’s liability for the service fee
    required under section 25.3(2), F.S., for dishonored checks, drafts, or orders due to an
    unintentional error committed by the issuing financial institution, the taxpayer, or the Department
    when the unintentional error is substantiated by the Department.




                                                                                                          23
                          UNEMPLOYMENT COMPENSATION
➣    Administration
     Effective Date:       July 1, 2007

     Statute Reference:    Section 443.1316(2)(b), F.S.

     Chapter Law:          Section 34, 2007-106 (CS/SB 2482)

     Adds sections 23.05()-(3), (5)-(7), (9)-(9), (2), 23.0535, 23.2(), 23.2, 23.25,
     23.3(), (3), and (), F.S., to the statutory sections that apply to the collection of
     unemployment contributions and reimbursements by the Department.


➣    Administration – Shift from General Revenue Funding to Federal Funding
     Effective Date:       July 1, 2007

     Statute Reference:    Section 443.1316(2)(c), F.S.

     Chapter Law:          Section 34, 2007-106 (CS/SB 2482)

     Repeals section 3.36(2)(c), F.S. Allows the Department to bill the Agency for Workforce
     Innovation for the full reimbursement of indirect costs which can be recovered from federal funds.


➣    Common Paymaster
     Effective Date:       July 1, 2008

     Statute Reference:    Section 443.1216(1)(d), F.S.

     Chapter Law:          Section 33, 2007-106 (CS/SB 2482)

     Authorizes the Agency for Workforce Innovation and the Department to adopt rules necessary to
     administer provisions regarding payments through a common paymaster.




2
➣   Confidentiality
    Effective Date:       July 1, 2007

    Statute Reference:    Section 627.3121, F.S.

    Chapter Law:          2007-202 (HB 7169)

    Provides that the payroll information and client lists of employee leasing companies received by the
    Department are confidential. However, the Legislature has recognized a need for the Department
    to provide that information to the Florida Workers’ Compensation Joint Underwriting Association,
    Inc.


➣   Penalties – Delinquent Reports
    Effective Date:       July 1, 2007

    Statute Reference:    Section 443.141(1)(b), F.S.

    Chapter Law:          Section 35, 2007-106 (CS/SB 2482)

    Authorizes the Agency for Workforce Innovation or the Department to assess penalties only through
    the date of the issuance of the final assessment notice; however, additional penalties accrue if the
    delinquent report is subsequently filed. Provides that the provisions of section 23.2(), F.S.,
    apply to the penalty or interest imposed under section 3., F.S.




                                                                                                     25
EX 0000
  R. 09/07

								
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