Bill > S1828

This bill makes several changes to Florida tax laws, including allowing certain coastal counties with fewer than 250,000 residents to use tourist development tax revenues for beach safety personnel and lifeguard operations, and it clarifies that charges for storing towed vehicles impounded by law enforcement are not taxable. It also removes the requirement for a decedent's estate to file a tax return if no state death tax credit or generation-skipping transfer credit is allowable and the decedent died after a specific date. Additionally, the bill revises the definition of a "target industry business" to specifically include sports training or competition for amateur athletes, and it introduces new penalties for using automated sales suppression devices, commonly known as "zappers," which are used to falsify sales records. Other provisions address the administration of local option tourist development taxes, the collection and penalties for sales tax, and requirements for obtaining dealer registration certificates.