(1) For each certificate of registration issued pursuant to s. 212.18(3)(b), the department shall assign the place of business to a county based on the location address provided at the time of registration or at the time the dealer notifies the department of a change in a business location address.
(2)(a) Each county that furnishes to the department information needed to update the electronic database created and maintained pursuant to s. 202.22(2)(a), including addresses of new developments, changes in addresses, annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries within the county, must specify an effective date, which must be the next ensuing January 1 or July 1, and must be furnished to the department at least 120 days before the effective date. A county that provides notification to the department at least 120 days before the effective date that it has reviewed the database and has no changes for the ensuing January 1 or July 1 satisfies the requirement of this paragraph.
(b) A county that imposes a tourist development tax in a subcounty special district pursuant to s. 125.0104(3)(b) must identify the subcounty special district addresses to which the tourist development tax applies as part of the address information submission required under paragraph (a). This paragraph does not apply to counties that self-administer the tax pursuant to s. 125.0104(10).
(c) The department shall update the electronic database created and maintained under s. 202.22(2)(a) using the information furnished by local taxing jurisdictions under paragraph (a) and shall ensure each business location is correctly assigned to the applicable county pursuant to subsection (1). Each update must specify the effective date as the next ensuing January 1 or July 1 and must be posted by the department on a website not less than 90 days before the effective date.
(3)(a) For distributions made pursuant to ss. 125.0104 and 212.20(6)(a), (b), and (d)2., misallocations occurring solely due to the assignment of an address to an incorrect county will be corrected prospectively only from the date the department is made aware of the misallocation, subject to the following:
1. If the county that should have received the misallocated distributions followed the notification and timing provisions in subsection (2) for the affected periods, such misallocations may be adjusted by prorating current and future distributions for the period the misallocation occurred, not to exceed 36 months from the date the department is made aware of the misallocation.
2. If the county that received the misallocated distribution followed the notification and timing provisions in subsection (2) for the affected periods and the county that should have received the misallocation did not, the correction shall apply only prospectively from the date the department is made aware of the misallocation.
(b) Nothing in this subsection prevents affected counties from determining an alternative method of adjustment pursuant to an interlocal agreement. Affected counties with an interlocal agreement must provide a copy of the interlocal agreement specifying an alternative method of adjustment to the department within 90 days after the date of the department’s notice of the misallocation.
(4) The department may adopt rules to administer this section, including rules establishing procedures and forms.
History.—s. 21, ch. 2020-10.
1Note.—Section 32, ch. 2020-10, provides that:
“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by this act to ss. 206.05, 206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida Statutes, and the creation of ss. 212.134 and 212.181, Florida Statutes, by this act. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
“(2) This section shall take effect upon this act becoming a law and expires July 1, 2023.”
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 212 - Tax on Sales, Use, and Other Transactions
212.03 - Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.
212.0305 - Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds.
212.03055 - Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.
212.031 - Tax on Rental or License Fee for Use of Real Property.
212.04 - Admissions Tax; Rate, Procedure, Enforcement.
212.05 - Sales, Storage, Use Tax.
212.0501 - Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use.
212.05011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
212.0506 - Taxation of Service Warranties.
212.052 - Research or Development Costs; Exemption.
212.054 - Discretionary Sales Surtax; Limitations, Administration, and Collection.
212.055 - Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds.
212.0596 - Taxation of Remote Sales.
212.05965 - Taxation of Marketplace Sales.
212.0597 - Maximum Tax on Fractional Aircraft Ownership Interests.
212.0598 - Special Provisions; Air Carriers.
212.0601 - Use Taxes of Vehicle Dealers.
212.0602 - Education; Limited Exemption.
212.0606 - Rental Car Surcharge.
212.08 - Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions.
212.0801 - Qualified Aircraft Exemption.
212.085 - Fraudulent Claim of Exemption; Penalties.
212.09 - Trade-Ins Deducted; Exception.
212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.
212.097 - Urban High-Crime Area Job Tax Credit Program.
212.098 - Rural Job Tax Credit Program.
212.099 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.11 - Tax Returns and Regulations.
212.13 - Records Required to Be Kept; Power to Inspect; Audit Procedure.
212.133 - Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products.
212.134 - Information Returns Relating to Payment-Card and Third-Party Network Transactions.
212.16 - Importation of Goods; Permits; Seizure for Noncompliance; Procedure; Review.
212.17 - Tax Credits or Refunds.
212.18 - Administration of Law; Registration of Dealers; Rules.
212.181 - Determination of Business Address Situs, Distributions, and Adjustments.
212.183 - Rules for Self-Accrual of Sales Tax.
212.1831 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.1832 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.1833 - Credit for Contributions to the New Worlds Reading Initiative.
212.1834 - Credit for Contributions to Eligible Charitable Organizations.
212.184 - Rule of Construction; Disclosure of Privileged Information.
212.19 - All State Agencies to Cooperate in Administration of Law.
212.202 - Renaming and Continuation of Certain Funds.
212.205 - Sales Tax Distribution Reporting.