CS/HB 7081 - Tax Administration Summary

• Requires real property improvements and tangible personal property additions to occur after local governing body approval (by motion, resolution, or ordinance adoption) to qualify for economic development ad valorem tax exemption under s. 196.1995.

• Exempts charges for lawful impoundment of aircraft, boats, or motor vehicles by law enforcement agencies from sales and use taxation.

• Establishes criminal penalties for dealers who willfully fail to collect taxes or fees after department notice, ranging from misdemeanor charges for amounts under $300 to felony charges for amounts over $100,000, with a mandatory 100 percent civil penalty in addition to other penalties.

• Creates s. 213.295 to criminalize the knowing sale, purchase, installation, possession, use, or access of automated sales suppression devices ("zappers") and phantom-ware, with penalties including forfeiture of profits and treatment as contraband articles.

• Increases the authorization threshold for executive director compromise authority from $250,000 to $500,000 in closing agreements and extends employer protest periods for unemployment contribution assessments from 15 to 20 days.