FL S7066

Removes requirement that Department of Revenue review assessment levels of use-valued properties during county assessment roll reviews.

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

Creates new criminal penalties for persons who willfully fail to register as dealers after department notice, establishing felony of the third degree charges.

Creates new section 213.295 prohibiting knowingly selling, purchasing, installing, or using automated sales suppression devices ("zappers") or phantom-ware, with third-degree felony penalties and forfeiture of profits and equipment.

Increases authority for executive director to approve closing agreements with taxpayers from $250,000 to $500,000 and modifies unemployment tax collection procedures to require employers produce work records before receiving contribution rate reductions.