Bill Text: FL H7009 | 2011 | Regular Session | Introduced

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Bill Title: Florida Statutes

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2011-03-10 - Substituted SB 924 [H7009 Detail]

Download: Florida-2011-H7009-Introduced.html

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HB 7009

1	A reviser's bill to be entitled
2	An act relating to the Florida Statutes; repealing ss.
3	212.08(7)(ccc), 267.171, 288.1162(6)(b), 288.95155(2)(b),
4	288.99, 316.1893(2), 320.0609(2)(c), 320.131(1)(m),
5	379.2211, 379.2212, 400.179(2)(e), 420.9072(7)(b),
6	494.0017, 494.0029, 494.00295, 494.0031, 494.0032,
7	494.0033, 494.0034, 494.0041, 494.0061, 494.0062,
8	494.0064, 494.0065, 494.0072, 624.4072, 1006.15(8), and
9	1013.37(6), F.S.; and amending ss. 339.135(4)(a) and
10	377.6015(1)(a), F.S.; to delete provisions which have
11	become inoperative by noncurrent repeal or expiration and,
12	pursuant to s. 11.242(5)(b) and (i), may be omitted from
13	the 2011 Florida Statutes only through a reviser's bill
14	duly enacted by the Legislature; amending ss. 14.2015,
15	212.05, 213.053, and 220.192, F.S., to conform cross-
16	references; providing an effective date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1.  Paragraph (ccc) of subsection (7) of section
21	212.08, Florida Statutes, is repealed.
22	Reviser's note.-The cited paragraph, which relates to
23	a sales tax exemption for equipment, machinery, and
24	other materials for renewable energy technologies,
25	expired pursuant to its own terms, effective July 1,
26	2010.
27	Section 2.  Section 267.171, Florida Statutes, is repealed.
28	Reviser's note.-The cited section, which relates to a
29	contract between the Department of State and the City
30	of St. Augustine for preservation of historical
31	properties in St. Augustine, was repealed by s. 3, ch.
32	2007-54, Laws of Florida, "[u]pon execution of a
33	contract between the Board of Trustees of the Internal
34	Improvement Trust Fund and the University of Florida
35	for the management of state-owned properties currently
36	managed by the City of St. Augustine under contract
37	with the Department of State." The Department of State
38	informed the Division of Statutory Revision that the
39	new contract is now in effect.
40	Section 3.  Paragraph (b) of subsection (6) of section
41	288.1162, Florida Statutes, is repealed.
42	Reviser's note.-The cited paragraph, which states that
43	the eighth certification of an application for a
44	facility for a new or retained professional sports
45	franchise shall be for a franchise that is a member of
46	the National Basketball Association, has been located
47	within the state since 1987, and has not been
48	previously certified, was repealed pursuant to its own
49	terms, effective July 1, 2010.
50	Section 4.  Paragraph (b) of subsection (2) of section
51	288.95155, Florida Statutes, is repealed.
52	Reviser's note.-The cited paragraph, which relates to
53	an advancement of up to $600,000 from the small
54	business technology growth account in the Florida
55	Technology Research Investment Fund to the Institute
56	for Commercialization of Public Research for the 2009-
57	2010 fiscal year only, expired pursuant to its own
58	terms, effective July 1, 2010.
59	Section 5.  Section 288.99, Florida Statutes, is repealed.
60	Reviser's note.-The cited section, the Certified
61	Capital Company Act, was repealed pursuant to its own
62	terms, effective December 31, 2010.
63	Section 6.  Subsection (2) of section 316.1893, Florida
64	Statutes, is repealed.
65	Reviser's note.-The cited subsection, which relates to
66	a pilot program to identify enhanced penalty zones on
67	state roads in Brevard, Duval, and Palm Beach Counties
68	in an effort to reduce speed-related crashes on state
69	roads, was repealed pursuant to its own terms,
70	effective July 1, 2010.
71	Section 7.  Paragraph (c) of subsection (2) of section
72	320.0609, Florida Statutes, is repealed.
73	Reviser's note.-The cited paragraph, which relates to
74	temporary tag issuance and display during the time
75	that the application for transfer of the license plate
76	is being processed in a situation where a retail sale
77	of a motor vehicle by a licensed independent motor
78	vehicle dealer results in transfer of a registration
79	license plate, was repealed pursuant to its own terms,
80	effective June 30, 2010.
81	Section 8.  Paragraph (m) of subsection (1) of section
82	320.131, Florida Statutes, is repealed.
83	Reviser's note.-The cited paragraph, which relates to
84	authorization for design, issuance, and regulation of
85	temporary tags for retail sale by a licensed
86	independent motor vehicle dealer when an application
87	for transfer of a registration license plate is being
88	processed, was repealed pursuant to its own terms,
89	effective June 30, 2010.
90	Section 9.  Paragraph (a) of subsection (4) of section
91	339.135, Florida Statutes, is amended to read:
92	339.135  Work program; legislative budget request;
93	definitions; preparation, adoption, execution, and amendment.-
94	(4)  FUNDING AND DEVELOPING A TENTATIVE WORK PROGRAM.-
95	(a)1.  To assure that no district or county is penalized
96	for local efforts to improve the State Highway System, the
97	department shall, for the purpose of developing a tentative work
98	program, allocate funds for new construction to the districts,
99	except for the turnpike enterprise, based on equal parts of
100	population and motor fuel tax collections. Funds for
101	resurfacing, bridge repair and rehabilitation, bridge fender
102	system construction or repair, public transit projects except
103	public transit block grants as provided in s. 341.052, and other
104	programs with quantitative needs assessments shall be allocated
105	based on the results of these assessments. The department may
106	not transfer any funds allocated to a district under this
107	paragraph to any other district except as provided in subsection
108	(7). Funds for public transit block grants shall be allocated to
109	the districts pursuant to s. 341.052. Funds for the intercity
110	bus program provided for under s. 5311(f) of the federal
111	nonurbanized area formula program shall be administered and
112	allocated directly to eligible bus carriers as defined in s.
113	341.031(12) at the state level rather than the district. In
114	order to provide state funding to support the intercity bus
115	program provided for under provisions of the federal 5311(f)
116	program, the department shall allocate an amount equal to the
117	federal share of the 5311(f) program from amounts calculated
118	pursuant to s. 206.46(3).
119	2.  Notwithstanding the provisions of subparagraph 1., the
120	department shall allocate at least 50 percent of any new
121	discretionary highway capacity funds to the Florida Strategic
122	Intermodal System created pursuant to s. 339.61. Any remaining
123	new discretionary highway capacity funds shall be allocated to
124	the districts for new construction as provided in subparagraph
125	1. For the purposes of this subparagraph, the term "new
126	discretionary highway capacity funds" means any funds available
127	to the department above the prior year funding level for
128	capacity improvements, which the department has the discretion
129	to allocate to highway projects.
130	3.  Notwithstanding subparagraphs 1. and 2. and ss.
131	201.15(1)(c)1.a.-d., 206.46(3), 334.044(26), and 339.2819(3),
132	and for the 2010-2011 fiscal year only, the department shall
133	reduce work program levels to balance the finance plan to the
134	revised funding levels resulting from any reduction in the 2010-
135	2011 General Appropriations Act. This subparagraph expires July
136	1, 2011.
137	4.  For the 2009-2010 fiscal year only, prior to any
138	project or phase thereof being deferred, the department's cash
139	balances shall be as provided in paragraph (6)(b), and the
140	reductions in subparagraph 3. shall be made to financial
141	projects not programmed for contract letting as identified with
142	a work program contract class code 8 and the box code RV. These
143	reductions shall not negatively impact safety or maintenance or
144	project contingency percentage levels as of April 21, 2009. This
145	subparagraph expires July 1, 2010.
146	5.  Notwithstanding subparagraphs 1. and 2. and ss.
147	206.46(3) and 334.044(26), and for fiscal years 2009-2010
148	through 2013-2014 only, the department shall annually allocate
149	up to $15 million of the first proceeds of the increased
150	revenues estimated by the November 2009 Revenue Estimating
151	Conference to be deposited into the State Transportation Trust
152	Fund to provide for the portion of the transfer of funds
153	included in s. 343.58(4)(a)1.a. or 2.a., whichever is
154	applicable. The transfer of funds included in s. 343.58(4) shall
155	not negatively impact projects included in fiscal years 2009-
156	2010 through 2013-2014 of the work program as of July 1, 2009,
157	as amended pursuant to subsection (7). This subparagraph expires
158	July 1, 2014.
159	Reviser's note.-The cited paragraph is amended to
160	delete subparagraph 4., which expired pursuant to its
161	own terms, effective July 1, 2010.
162	Section 10.  Paragraph (a) of subsection (1) of section
163	377.6015, Florida Statutes, is amended to read:
164	377.6015  Florida Energy and Climate Commission.-
165	(1)  The Florida Energy and Climate Commission is created
166	within the Executive Office of the Governor. The commission
167	shall be comprised of nine members appointed by the Governor,
168	the Commissioner of Agriculture, and the Chief Financial
169	Officer.
170	(a)  The Governor shall appoint one member from three
171	persons nominated by the Florida Public Service Commission
172	Nominating Council, created in s. 350.031, to each of seven
173	seats on the commission. The Commissioner of Agriculture shall
174	appoint one member from three persons nominated by the council
175	to one seat on the commission. The Chief Financial Officer shall
176	appoint one member from three persons nominated by the council
177	to one seat on the commission.
178	1.  The council shall submit the recommendations to the
179	Governor, the Commissioner of Agriculture, and the Chief
180	Financial Officer by September 1 of those years in which the
181	terms are to begin the following October or within 60 days after
182	a vacancy occurs for any reason other than the expiration of the
183	term. The Governor, the Commissioner of Agriculture, and the
184	Chief Financial Officer may proffer names of persons to be
185	considered for nomination by the council.
186	2.  The Governor, the Commissioner of Agriculture, and the
187	Chief Financial Officer shall fill a vacancy occurring on the
188	commission by appointment of one of the applicants nominated by
189	the council only after a background investigation of such
190	applicant has been conducted by the Department of Law
191	Enforcement.
192	3.  Members shall be appointed to 3-year terms; however, in
193	order to establish staggered terms, for the initial
194	appointments, the Governor shall appoint four members to 3-year
195	terms, two members to 2-year terms, and one member to a 1-year
196	term, and the Commissioner of Agriculture and the Chief
197	Financial Officer shall each appoint one member to a 3-year term
198	and shall appoint a successor when that appointee's term expires
199	in the same manner as the original appointment.
200	4.  The Governor shall select from the membership of the
201	commission one person to serve as chair.
202	5.  A vacancy on the commission shall be filled for the
203	unexpired portion of the term in the same manner as the original
204	appointment.
205	6.  If the Governor, the Commissioner of Agriculture, or
206	the Chief Financial Officer has not made an appointment within
207	30 consecutive calendar days after the receipt of the
208	recommendations, the council shall initiate, in accordance with
209	this section, the nominating process within 30 days.
210	7.  Each appointment to the commission shall be subject to
211	confirmation by the Senate during the next regular session after
212	the vacancy occurs. If the Senate refuses to confirm or fails to
213	consider the appointment of the Governor, the Commissioner of
214	Agriculture, or the Chief Financial Officer, the council shall
215	initiate, in accordance with this section, the nominating
216	process within 30 days.
217	8.  The Governor or the Governor's successor may recall an
218	appointee.
219	9.  Notwithstanding subparagraph 7. and for the initial
220	appointments to the commission only, each initial appointment to
221	the commission is subject to confirmation by the Senate by the
222	2010 Regular Session. If the Senate refuses to confirm or fails
223	to consider an appointment made by the Governor, the
224	Commissioner of Agriculture, or the Chief Financial Officer, the
225	council shall initiate, in accordance with this section, the
226	nominating process within 30 days after the Senate's refusal to
227	confirm or failure to consider such appointment. This
228	subparagraph expires July 1, 2010.
229	Reviser's note.-The cited paragraph is amended to
230	delete subparagraph 9., which expired pursuant to its
231	own terms, effective July 1, 2010.
232	Section 11.  Section 379.2211, Florida Statutes, as amended
233	by section 87 of chapter 2010-102, Laws of Florida, is repealed.
234	Reviser's note.-The cited section, which relates to
235	waterfowl permit revenues, was repealed by s. 62, ch.
236	2009-86, Laws of Florida, effective July 1, 2010.
237	Since the section was not repealed by a "current
238	session" of the Legislature, it may be omitted from
239	the 2011 Florida Statutes only through a reviser's
240	bill duly enacted by the Legislature. See s.
241	11.242(5)(b) and (i).
242	Section 12.  Section 379.2212, Florida Statutes, as amended
243	by section 88 of chapter 2010-102, Laws of Florida, is repealed.
244	Reviser's note.-The cited section, which relates to
245	wild turkey permit revenues, was repealed by s. 62,
246	ch. 2009-86, Laws of Florida, effective July 1, 2010.
247	Since the section was not repealed by a "current
248	session" of the Legislature, it may be omitted from
249	the 2011 Florida Statutes only through a reviser's
250	bill duly enacted by the Legislature. See s.
251	11.242(5)(b) and (i).
252	Section 13.  Paragraph (e) of subsection (2) of section
253	400.179, Florida Statutes, is repealed.
254	Reviser's note.-The cited paragraph, which provides
255	that paragraph (2)(d) of the section shall not apply
256	for the 2009-2010 fiscal year only, expired pursuant
257	to its own terms, effective July 1, 2010.
258	Section 14.  Paragraph (b) of subsection (7) of section
259	420.9072, Florida Statutes, is repealed.
260	Reviser's note.-The cited paragraph, which relates to
261	local government expenditure of a portion of the local
262	housing distribution to provide a one-time relocation
263	grant to persons who meet the income requirements of
264	the State Housing Initiatives Partnership Program and
265	who are subject to eviction from rental property due
266	to foreclosure, expired pursuant to its own terms,
267	effective July 1, 2010.
268	Section 15.  Sections 494.0017, 494.0029, 494.00295,
269	494.0031, 494.0032, 494.0033, 494.0034, 494.0041, 494.0061,
270	494.0062, 494.0064, 494.0065, and 494.0072, Florida Statutes,
271	are repealed.
272	Reviser's note.-The cited sections, which relate to
273	mortgage brokerage and lending, were repealed
274	effective October 1, 2010, by ch. 2009-241, Laws of
275	Florida, which revised chapter 494 extensively. Since
276	the sections were not repealed by a "current session"
277	of the Legislature, they may be omitted from the 2011
278	Florida Statutes only through a reviser's bill duly
279	enacted by the Legislature. See s. 11.242(5)(b) and
280	(i).
281	Section 16.  Section 624.4072, Florida Statutes, is
282	repealed.
283	Reviser's note.-The cited section, which relates to a
284	limited exemption from taxation and assessments for
285	minority-owned property and casualty insurers, was
286	repealed pursuant to its own terms, effective December
287	31, 2010.
288	Section 17.  Subsection (8) of section 1006.15, Florida
289	Statutes, is repealed.
290	Reviser's note.-The cited subsection, which relates to
291	a 2-year pilot project in Bradford, Duval, and Nassau
292	Counties during the 2008-2009 and 2009-2010 academic
293	years allowing private middle or high school students
294	to participate in interscholastic or intrascholastic
295	sports at a public school, was repealed by its own
296	terms, effective June 30, 2010.
297	Section 18.  Subsection (6) of section 1013.37, Florida
298	Statutes, is repealed.
299	Reviser's note.-The cited subsection, which relates to
300	limitation of standards for new school construction,
301	remodeling, and renovation projects to the minimum
302	standards for construction of educational facilities
303	contained in s. 423 of the Florida Building Code and
304	the State Requirements for Educational Facilities
305	contained in rules adopted by the Department of
306	Education, expired pursuant to its own terms,
307	effective July 1, 2010.
308	Section 19.  Paragraph (f) of subsection (2) of section
309	14.2015, Florida Statutes, is amended to read:
310	14.2015  Office of Tourism, Trade, and Economic
311	Development; creation; powers and duties.-
312	(2)  The purpose of the Office of Tourism, Trade, and
313	Economic Development is to assist the Governor in working with
314	the Legislature, state agencies, business leaders, and economic
315	development professionals to formulate and implement coherent
316	and consistent policies and strategies designed to provide
317	economic opportunities for all Floridians. To accomplish such
318	purposes, the Office of Tourism, Trade, and Economic Development
319	shall:
320	(f)1.  Administer the Florida Enterprise Zone Act under ss.
321	290.001-290.016, the community contribution tax credit program
322	under ss. 220.183 and 624.5105, the tax refund program for
323	qualified target industry businesses under s. 288.106, the tax-
324	refund program for qualified defense contractors and space
325	flight business contractors under s. 288.1045, contracts for
326	transportation projects under s. 288.063, the sports franchise
327	facility programs under ss. 288.1162 and 288.11621, the
328	professional golf hall of fame facility program under s.
329	288.1168, the expedited permitting process under s. 403.973, the
330	Rural Community Development Revolving Loan Fund under s.
331	288.065, the Regional Rural Development Grants Program under s.
332	288.018, the Certified Capital Company Act under s. 288.99, the
333	Florida State Rural Development Council, the Rural Economic
334	Development Initiative, and other programs that are specifically
335	assigned to the office by law, by the appropriations process, or
336	by the Governor. Notwithstanding any other provisions of law,
337	the office may expend interest earned from the investment of
338	program funds deposited in the Grants and Donations Trust Fund
339	to contract for the administration of the programs, or portions
340	of the programs, enumerated in this paragraph or assigned to the
341	office by law, by the appropriations process, or by the
342	Governor. Such expenditures shall be subject to review under
343	chapter 216.
344	2.  The office may enter into contracts in connection with
345	the fulfillment of its duties concerning the Florida First
346	Business Bond Pool under chapter 159, tax incentives under
347	chapters 212 and 220, tax incentives under the Certified Capital
348	Company Act in chapter 288, foreign offices under chapter 288,
349	the Enterprise Zone program under chapter 290, the Seaport
350	Employment Training program under chapter 311, the Florida
351	Professional Sports Team License Plates under chapter 320,
352	Spaceport Florida under chapter 331, Expedited Permitting under
353	chapter 403, and in carrying out other functions that are
354	specifically assigned to the office by law, by the
355	appropriations process, or by the Governor.
356	Reviser's note.-Amended to conform to the repeal of s.
357	288.99 by this act.
358	Section 20.  Paragraph (a) of subsection (1) of section
359	212.05, Florida Statutes, is amended to read:
360	212.05  Sales, storage, use tax.-It is hereby declared to
361	be the legislative intent that every person is exercising a
362	taxable privilege who engages in the business of selling
363	tangible personal property at retail in this state, including
364	the business of making mail order sales, or who rents or
365	furnishes any of the things or services taxable under this
366	chapter, or who stores for use or consumption in this state any
367	item or article of tangible personal property as defined herein
368	and who leases or rents such property within the state.
369	(1)  For the exercise of such privilege, a tax is levied on
370	each taxable transaction or incident, which tax is due and
371	payable as follows:
372	(a)1.a.  At the rate of 6 percent of the sales price of
373	each item or article of tangible personal property when sold at
374	retail in this state, computed on each taxable sale for the
375	purpose of remitting the amount of tax due the state, and
376	including each and every retail sale.
377	b.  Each occasional or isolated sale of an aircraft, boat,
378	mobile home, or motor vehicle of a class or type which is
379	required to be registered, licensed, titled, or documented in
380	this state or by the United States Government shall be subject
381	to tax at the rate provided in this paragraph. The department
382	shall by rule adopt any nationally recognized publication for
383	valuation of used motor vehicles as the reference price list for
384	any used motor vehicle which is required to be licensed pursuant
385	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
386	party to an occasional or isolated sale of such a vehicle
387	reports to the tax collector a sales price which is less than 80
388	percent of the average loan price for the specified model and
389	year of such vehicle as listed in the most recent reference
390	price list, the tax levied under this paragraph shall be
391	computed by the department on such average loan price unless the
392	parties to the sale have provided to the tax collector an
393	affidavit signed by each party, or other substantial proof,
394	stating the actual sales price. Any party to such sale who
395	reports a sales price less than the actual sales price is guilty
396	of a misdemeanor of the first degree, punishable as provided in
397	s. 775.082 or s. 775.083. The department shall collect or
398	attempt to collect from such party any delinquent sales taxes.
399	In addition, such party shall pay any tax due and any penalty
400	and interest assessed plus a penalty equal to twice the amount
401	of the additional tax owed. Notwithstanding any other provision
402	of law, the Department of Revenue may waive or compromise any
403	penalty imposed pursuant to this subparagraph.
404	2.  This paragraph does not apply to the sale of a boat or
405	aircraft by or through a registered dealer under this chapter to
406	a purchaser who, at the time of taking delivery, is a
407	nonresident of this state, does not make his or her permanent
408	place of abode in this state, and is not engaged in carrying on
409	in this state any employment, trade, business, or profession in
410	which the boat or aircraft will be used in this state, or is a
411	corporation none of the officers or directors of which is a
412	resident of, or makes his or her permanent place of abode in,
413	this state, or is a noncorporate entity that has no individual
414	vested with authority to participate in the management,
415	direction, or control of the entity's affairs who is a resident
416	of, or makes his or her permanent abode in, this state. For
417	purposes of this exemption, either a registered dealer acting on
418	his or her own behalf as seller, a registered dealer acting as
419	broker on behalf of a seller, or a registered dealer acting as
420	broker on behalf of the purchaser may be deemed to be the
421	selling dealer. This exemption shall not be allowed unless:
422	a.  The purchaser removes a qualifying boat, as described
423	in sub-subparagraph f., from the state within 90 days after the
424	date of purchase or extension, or the purchaser removes a
425	nonqualifying boat or an aircraft from this state within 10 days
426	after the date of purchase or, when the boat or aircraft is
427	repaired or altered, within 20 days after completion of the
428	repairs or alterations;
429	b.  The purchaser, within 30 days from the date of
430	departure, shall provide the department with written proof that
431	the purchaser licensed, registered, titled, or documented the
432	boat or aircraft outside the state. If such written proof is
433	unavailable, within 30 days the purchaser shall provide proof
434	that the purchaser applied for such license, title,
435	registration, or documentation. The purchaser shall forward to
436	the department proof of title, license, registration, or
437	documentation upon receipt;
438	c.  The purchaser, within 10 days of removing the boat or
439	aircraft from Florida, shall furnish the department with proof
440	of removal in the form of receipts for fuel, dockage, slippage,
441	tie-down, or hangaring from outside of Florida. The information
442	so provided must clearly and specifically identify the boat or
443	aircraft;
444	d.  The selling dealer, within 5 days of the date of sale,
445	shall provide to the department a copy of the sales invoice,
446	closing statement, bills of sale, and the original affidavit
447	signed by the purchaser attesting that he or she has read the
448	provisions of this section;
449	e.  The seller makes a copy of the affidavit a part of his
450	or her record for as long as required by s. 213.35; and
451	f.  Unless the nonresident purchaser of a boat of 5 net
452	tons of admeasurement or larger intends to remove the boat from
453	this state within 10 days after the date of purchase or when the
454	boat is repaired or altered, within 20 days after completion of
455	the repairs or alterations, the nonresident purchaser shall
456	apply to the selling dealer for a decal which authorizes 90 days
457	after the date of purchase for removal of the boat. The
458	nonresident purchaser of a qualifying boat may apply to the
459	selling dealer within 60 days after the date of purchase for an
460	extension decal that authorizes the boat to remain in this state
461	for an additional 90 days, but not more than a total of 180
462	days, before the nonresident purchaser is required to pay the
463	tax imposed by this chapter. The department is authorized to
464	issue decals in advance to dealers. The number of decals issued
465	in advance to a dealer shall be consistent with the volume of
466	the dealer's past sales of boats which qualify under this sub-
467	subparagraph. The selling dealer or his or her agent shall mark
468	and affix the decals to qualifying boats in the manner
469	prescribed by the department, prior to delivery of the boat.
470	(I)  The department is hereby authorized to charge dealers
471	a fee sufficient to recover the costs of decals issued, except
472	the extension decal shall cost $425.
473	(II)  The proceeds from the sale of decals will be
474	deposited into the administrative trust fund.
475	(III)  Decals shall display information to identify the
476	boat as a qualifying boat under this sub-subparagraph,
477	including, but not limited to, the decal's date of expiration.
478	(IV)  The department is authorized to require dealers who
479	purchase decals to file reports with the department and may
480	prescribe all necessary records by rule. All such records are
481	subject to inspection by the department.
482	(V)  Any dealer or his or her agent who issues a decal
483	falsely, fails to affix a decal, mismarks the expiration date of
484	a decal, or fails to properly account for decals will be
485	considered prima facie to have committed a fraudulent act to
486	evade the tax and will be liable for payment of the tax plus a
487	mandatory penalty of 200 percent of the tax, and shall be liable
488	for fine and punishment as provided by law for a conviction of a
489	misdemeanor of the first degree, as provided in s. 775.082 or s.
490	775.083.
491	(VI)  Any nonresident purchaser of a boat who removes a
492	decal prior to permanently removing the boat from the state, or
493	defaces, changes, modifies, or alters a decal in a manner
494	affecting its expiration date prior to its expiration, or who
495	causes or allows the same to be done by another, will be
496	considered prima facie to have committed a fraudulent act to
497	evade the tax and will be liable for payment of the tax plus a
498	mandatory penalty of 200 percent of the tax, and shall be liable
499	for fine and punishment as provided by law for a conviction of a
500	misdemeanor of the first degree, as provided in s. 775.082 or s.
501	775.083.
502	(VII)  The department is authorized to adopt rules
503	necessary to administer and enforce this subparagraph and to
504	publish the necessary forms and instructions.
505	(VIII)  The department is hereby authorized to adopt
506	emergency rules pursuant to s. 120.54(4) to administer and
507	enforce the provisions of this subparagraph.
508
509	If the purchaser fails to remove the qualifying boat from this
510	state within the maximum 180 days after purchase or a
511	nonqualifying boat or an aircraft from this state within 10 days
512	after purchase or, when the boat or aircraft is repaired or
513	altered, within 20 days after completion of such repairs or
514	alterations, or permits the boat or aircraft to return to this
515	state within 6 months from the date of departure, except as
516	provided in s. 212.08(7)(fff) 212.08(7)(ggg), or if the
517	purchaser fails to furnish the department with any of the
518	documentation required by this subparagraph within the
519	prescribed time period, the purchaser shall be liable for use
520	tax on the cost price of the boat or aircraft and, in addition
521	thereto, payment of a penalty to the Department of Revenue equal
522	to the tax payable. This penalty shall be in lieu of the penalty
523	imposed by s. 212.12(2). The maximum 180-day period following
524	the sale of a qualifying boat tax-exempt to a nonresident may
525	not be tolled for any reason.
526	Reviser's note.-Amended to conform to the repeal of s.
527	212.08(7)(ccc) by this act.
528	Section 21.  Paragraphs (k) and (y) of subsection (8) of
529	section 213.053, Florida Statutes, are amended to read:
530	213.053  Confidentiality and information sharing.-
531	(8)   Notwithstanding any other provision of this section,
532	the department may provide:
533	(k)1.  Payment information relative to chapters 199, 201,
534	202, 212, 220, 221, and 624 to the Office of Tourism, Trade, and
535	Economic Development, or its employees or agents that are
536	identified in writing by the office to the department, in the
537	administration of the tax refund program for qualified defense
538	contractors and space flight business contractors authorized by
539	s. 288.1045 and the tax refund program for qualified target
540	industry businesses authorized by s. 288.106.
541	2.  Information relative to tax credits taken by a business
542	under s. 220.191 and exemptions or tax refunds received by a
543	business under s. 212.08(5)(j) to the Office of Tourism, Trade,
544	and Economic Development, or its employees or agents that are
545	identified in writing by the office to the department, in the
546	administration and evaluation of the capital investment tax
547	credit program authorized in s. 220.191 and the semiconductor,
548	defense, and space tax exemption program authorized in s.
549	212.08(5)(j).
550	3.  Information relative to tax credits taken by a taxpayer
551	pursuant to the tax credit programs created in ss. 193.017;
552	212.08(5)(g),(h),(n),(o) and (p); 212.08(15); 212.096; 212.097;
553	212.098; 220.181; 220.182; 220.183; 220.184; 220.1845; 220.185;
554	220.1895; 220.19; 220.191; 220.192; 220.193; 288.0656; 288.99;
555	290.007; 376.30781; 420.5093; 420.5099; 550.0951; 550.26352;
556	550.2704; 601.155; 624.509; 624.510; 624.5105; and 624.5107 to
557	the Office of Tourism, Trade, and Economic Development, or its
558	employees or agents that are identified in writing by the office
559	to the department, for use in the administration or evaluation
560	of such programs.
561	(y)  Information relative to s. ss. 212.08(7)(ccc) and
562	220.192 to the Florida Energy and Climate Commission for use in
563	the conduct of its official business.
564
565	Disclosure of information under this subsection shall be
566	pursuant to a written agreement between the executive director
567	and the agency. Such agencies, governmental or nongovernmental,
568	shall be bound by the same requirements of confidentiality as
569	the Department of Revenue. Breach of confidentiality is a
570	misdemeanor of the first degree, punishable as provided by s.
571	775.082 or s. 775.083.
572	Reviser's note.-Paragraph (k) is amended to conform to
573	the repeal of s. 288.99 by this act, and paragraph (y)
574	is amended to conform to the repeal of s.
575	212.08(7)(ccc) by this act.
576	Section 22.  Paragraphs (a), (d), and (e) of subsection (1)
577	of section 220.192, Florida Statutes, are amended to read:
578	220.192  Renewable energy technologies investment tax
579	credit.-
580	(1)  DEFINITIONS.-For purposes of this section, the term:
581	(a)  "Biodiesel" means biodiesel as defined in former s.
582	212.08(7)(ccc).
583	(d)  "Ethanol" means ethanol as defined in former s.
584	212.08(7)(ccc).
585	(e)  "Hydrogen fuel cell" means hydrogen fuel cell as
586	defined in former s. 212.08(7)(ccc).
587	Reviser's note.-Amended to conform to the repeal of s.
588	212.08(7)(ccc) by this act.
589	Section 23.  This act shall take effect on the 60th day
590	after adjournment sine die of the session of the Legislature in
591	which enacted.

CODING: Words stricken are deletions; words underlined are additions.