FL S1654

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 exemptions, and protects prior ordinances enacted substantially in accordance with this requirement.

Exempts charges for storage of towed vehicles impounded by law enforcement agencies from sales tax, and establishes penalties including 100% penalty plus criminal charges ranging from misdemeanor second degree to felony first degree for dealers who willfully fail to collect taxes after Department of Revenue notice.

Creates new section 213.295 prohibiting knowingly selling, purchasing, installing, or using automated sales suppression devices and phantom-ware with criminal penalties of felony third degree and forfeiture of profits, designating such devices as contraband articles.

Increases compromise authority delegation to executive director from $250,000 to $500,000 and requires employers to produce work records upon request by Department of Economic Opportunity as prerequisite for contribution rate reductions.

Modifies interest calculation for past due employer contributions effective January 1, 2015, to align with section 213.235 rates with 1 percent monthly maximum, and extends protest period for assessments from 15 days to 20 days.