FL S1828

Allows coastal counties with populations under 250,000 to use tourist development tax revenues for beach safety personnel and lifeguard operations in public access areas.

Creates criminal penalties for dealers who willfully fail to collect sales taxes after receiving department notice, ranging from misdemeanor charges for amounts under $300 to felony charges for amounts $100,000 or more.

Establishes automated sales suppression devices ("zappers") and phantom-ware as contraband subject to forfeiture, with criminal penalties of third-degree felony and liability for all unpaid taxes, fees, and penalties.

Expands the definition of "phosphate-related expenses" to include environmental education, maintenance and restoration of reclaimed lands, and county-owned environmental lands that were formerly phosphate lands.

Requires employers to produce work records to the Department of Economic Opportunity or its tax collection service provider to qualify for reduced reemployment tax rates.