Florida Senate - 2024 SB 1770



By Senator Gruters





22-00616-24 20241770__
1 A bill to be entitled
2 An act relating to tax-filing extensions; amending ss.
3 212.11 and 220.222, F.S.; authorizing an automatic
4 extension for filing returns and remitting taxes on
5 sales, use, and other transactions and for filing
6 state income tax returns, respectively, when specified
7 states of emergency are declared; making technical
8 changes; providing an effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. Paragraph (b) of subsection (1) and paragraph
13 (b) of subsection (4) of section 212.11, Florida Statutes, are
14 amended to read:
15 212.11 Tax returns and regulations.—
16 (1)
17 (b) For the purpose of ascertaining the amount of tax
18 payable under this chapter, it is shall be the duty of all
19 dealers to file a return and remit the tax, on or before the
20 20th day of the month, to the department, upon forms prepared
21 and furnished by it or in a format prescribed by it. Such return
22 must show the rentals, admissions, gross sales, or purchases, as
23 the case may be, arising from all leases, rentals, admissions,
24 sales, or purchases taxable under this chapter during the
25 preceding calendar month. Notwithstanding this paragraph, when a
26 state of emergency is declared pursuant to s. 252.36 within 5
27 business days before the 20th day of the month, a dealer located
28 in a county to which such emergency declaration applies is
29 granted an automatic 10-day extension from the due date for
30 filing a return and remitting the tax.
31 (4)
32 (b) The amount of any estimated tax is shall be due and,
33 payable, and must be remitted by electronic funds transfer by
34 the 20th day of the month for which it is estimated. The
35 difference between the amount of estimated tax paid and the
36 actual amount of tax due under this chapter for such month is
37 shall be due and payable by the first day of the following month
38 and must be remitted by electronic funds transfer by the 20th
39 day thereof. Notwithstanding this paragraph, when a state of
40 emergency is declared pursuant to s. 252.36 within 5 business
41 days before the 20th day of the month, a dealer located in a
42 county to which such emergency declaration applies is granted an
43 automatic 10-day extension from the due date for filing a return
44 and remitting the tax.
45 Section 2. Present paragraphs (c) and (d) of subsection (2)
46 of section 220.222, Florida Statutes, are redesignated as
47 paragraphs (d) and (e), respectively, and paragraph (c) is added
48 to that subsection, to read:
49 220.222 Returns; time and place for filing.—
50 (2)
51 (c) When a taxpayer has been granted an extension or
52 extensions of time within which to file its federal income tax
53 return for any taxable year due to a federally declared
54 disaster, and if the requirements of s. 220.32 are met, the
55 department shall automatically extend the due date of the return
56 required under this code until the 15th day after the due date,
57 including any extensions provided for such federally declared
58 disaster.
59 Section 3. This act shall take effect July 1, 2024.