FL S1304

Revises phosphate rock excise tax rate to $1.61 per ton, increasing to $1.80 per ton from January 1, 2015, through December 31, 2022, and modifies revenue distribution percentages among various trust funds and counties.

Makes storage charges for towed vehicles taxable unless impounded by law enforcement; establishes tax exemption for accessible taxicabs equipped with lifts or ramps for disabled persons complying with Americans with Disabilities Act standards.

Imposes escalating criminal penalties and a 100% monetary penalty on dealers who willfully fail to collect taxes or fees after department notice, ranging from second-degree misdemeanor for amounts under $300 to first-degree felony for amounts of $100,000 or more.

Creates new criminal and monetary penalties for knowingly selling automated sales suppression devices (zappers) or phantom-ware that falsify cash register records, designating them as contraband under the Florida Contraband Forfeiture Act.

Moves clerk of court fund transmission deadline from the 20th to the 10th of the following month; authorizes Department of Revenue to require cash deposits or bonds from dealers; expands Department of Highway Safety's ability to share digital images with Department of Revenue for tax administration purposes.