Bill > H7105

This bill makes several changes to Florida tax laws, including eliminating the requirement for personal representatives to file Florida estate tax returns for decedents who died after December 31, 2012, and retroactively applying this change. It also revises the definition of "phosphate-related expenses" to include additional uses for county expenditures of phosphate tax proceeds, such as environmental education and maintenance of county-owned environmental lands that were formerly phosphate lands. The bill strengthens penalties for dealers who willfully fail to collect certain taxes or fees after being notified by the Department of Revenue (DOR), introducing monetary and criminal penalties that escalate with the amount of uncollected taxes and fees, and clarifies that these penalties apply after notice of the duty to collect. It also defines "person" more broadly for the purpose of sales tax compliance and authorizes the DOR to adopt rules requiring persons to deposit cash, bonds, or other security to ensure compliance with sales tax laws, with criminal penalties for willfully failing to register as a dealer after notice. Additionally, the bill revises the due date for funds collected by clerks of court to be transmitted to the DOR, making it the 10th of the month instead of the 20th, and retroactively applies this change. Finally, it increases the maximum dollar amount of compromise authority that the DOR may delegate to its executive director from $250,000 to $500,000.