FL S0966

Requires electronic reporting of tax returns and required information effective July 31, 2013, for alcoholic beverages, tobacco products, and related transactions, with department authority to waive electronic filing requirements under specified circumstances.

Mandates department adoption of rules prescribing formats, instructions, and conditions for electronic filing, and means by which tax returns are acknowledged.

Revises inspection requirements for public lodging establishments, requiring biannual inspections for most facilities and annual inspections for transient and nontransient apartments, with vacation rentals made available upon request.

Authorizes the Division of Pari-mutuel Wagering to deny, declare ineligibility, or revoke occupational licenses for applicants convicted of gambling-related felonies or misdemeanors, with possible waiver if the applicant demonstrates rehabilitation and good moral character and the crime occurred more than 10 years ago.

Creates new offense of falsifying credentials for licensure with penalties ranging from first-degree misdemeanor to first-degree felony depending on the value of consideration exchanged, and authorizes forfeiture of compensation and recovery of investigation costs by the department.