Bill > S1654

This bill makes several changes to Florida's tax laws, including requiring that certain improvements to real property and additions of tangible personal property for new or expanding businesses must occur after a local government approves an ordinance to qualify for an ad valorem tax exemption, and it clarifies that charges for storing towed vehicles impounded by law enforcement are not taxable. The bill also introduces monetary and criminal penalties for dealers who willfully fail to collect taxes or fees after being notified by the Department of Revenue, with penalties escalating based on the amount of uncollected taxes, and it establishes new criminal offenses and penalties for the use of automated sales suppression devices, also known as "zappers," which are used to falsify sales records. Additionally, the bill adjusts the interest rate for past-due unemployment contributions, modifies procedures for tax hearings and closing agreements, and requires employers to provide work records to the Department of Economic Opportunity to qualify for reduced contribution rates.