Bill > H7081

This bill makes several changes to Florida tax laws, including clarifying rules for ad valorem tax exemptions for new and expanding businesses by specifying that improvements must be made or property acquired after the ordinance is adopted, and that certain charges for parking, docking, or storage related to lawful impoundments are not subject to tax. It also revises provisions related to sales tax, including how dealers must comply with resale requirements and increasing penalties for dealers who fail to collect taxes, with penalties escalating based on the amount of uncollected tax. The bill also mandates electronic remittance of funds collected by clerks of court by the 10th of the month, introduces criminal penalties for the use of automated sales suppression devices (also known as "zappers") and "phantom-ware" which falsify sales records, and modifies requirements for employers to qualify for reduced unemployment compensation contribution rates by requiring them to provide requested work records to the Department of Economic Opportunity. Additionally, it adjusts the interest rate for past-due unemployment contributions and clarifies procedures for appealing tax assessments.