FL H7099

Exempts charges for storage of towed vehicles impounded by law enforcement agencies from sales tax.

Increases criminal and monetary penalties for dealers who willfully fail to collect taxes or fees after receiving notice from the Department of Revenue, with felony charges based on amount uncollected ($300+).

Creates penalties for sales suppression devices ("zappers" and "phantom-ware") that falsify electronic cash register records, classifying them as contraband and imposing felony charges and profit forfeiture.

Authorizes Department of Revenue to require cash deposits, bonds, or other security from dealers to ensure tax compliance, and defines "person" to include individuals with controlling interests in businesses.

Establishes distribution of $416,666 monthly from sales taxes to Florida Institute of Technology for space exploration research institute operations from Kennedy Space Center and Cape Canaveral visitor activity.