Bill Text: FL S0292 | 2016 | Regular Session | Introduced
Bill Title: Streamlined Sales and Use Tax Agreement
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-02-10 - Withdrawn from further consideration [S0292 Detail]
Download: Florida-2016-S0292-Introduced.html
Florida Senate - 2016 SB 292 By Senator Margolis 35-00380-16 2016292__ 1 A bill to be entitled 2 An act relating to the Streamlined Sales and Use Tax 3 Agreement; amending s. 212.02, F.S.; revising 4 definitions; amending s. 212.03, F.S.; specifying the 5 facilities that are exempt from the transient rentals 6 tax; amending ss. 212.0306 and 212.04, F.S.; deleting 7 the application of brackets for the calculation of 8 sales and use taxes; amending s. 212.05, F.S.; 9 deleting criteria establishing circumstances under 10 which taxes on the lease or rental of a motor vehicle 11 are due; revising criteria establishing circumstances 12 under which taxes on the sale of a prepaid calling 13 arrangement are due; updating terminology with respect 14 to industry classifications for specified 15 investigation, security, and other related services 16 that are subject to tax; deleting the application of 17 brackets for the calculation of sales and use taxes; 18 amending s. 212.0506, F.S.; deleting the application 19 of brackets for the calculation of sales and use 20 taxes; amending s. 212.054, F.S.; limiting the $5,000 21 cap on discretionary sales surtax to the sale of motor 22 vehicles, aircraft, boats, manufactured homes, modular 23 homes, and mobile homes; specifying the time at which 24 changes in certain surtaxes may take effect, when 25 notice of such changes must be provided, and when 26 specified surtaxes may be terminated; providing 27 criteria to determine the situs of certain sales; 28 providing for databases to identify taxing 29 jurisdictions; holding sellers harmless for failing to 30 collect a tax at a new rate under certain 31 circumstances; providing criteria to hold purchasers 32 harmless for failure to pay the correct amount of tax; 33 repealing s. 212.0596, F.S., relating to the taxation 34 of mail order sales; amending s. 212.06, F.S.; 35 revising the definition of the term “dealer”; deleting 36 provisions relating to mail-order sales to conform; 37 requiring certain purchasers of direct mail to use 38 direct-mail forms; defining terms; providing criteria 39 for determining the location of transactions involving 40 tangible personal property, digital goods, or services 41 and for the lease or rental of tangible personal 42 property and certain other property; amending s. 43 212.07, F.S.; conforming a cross-reference; providing 44 for the creation of a taxability matrix; providing 45 criteria to hold sellers, certified service providers, 46 and purchasers harmless from charging, collecting, 47 remitting, and paying incorrect amounts of tax due to 48 an erroneous taxability matrix or other specified 49 erroneous information; amending s. 212.08, F.S.; 50 revising exemptions from sales and use tax for food 51 and medical products; conforming cross-references; 52 creating s. 212.094, F.S.; providing a procedure for a 53 purchaser to obtain a refund of or credit against tax 54 collected by a dealer; amending s. 212.12, F.S.; 55 deleting the Department of Revenue’s authority to 56 negotiate collection allowances with respect to mail 57 order sales; prohibiting model 1 sellers from 58 receiving specified collection allowances; authorizing 59 collection allowances for certified service providers 60 and voluntary sellers in accordance with the 61 Streamlined Sales and Use Tax Agreement; providing for 62 the computation of taxes due based on rounding instead 63 of brackets; amending s. 212.17, F.S.; providing 64 additional criteria to allow a dealer to claim a 65 credit for or obtain a refund of taxes paid relating 66 to worthless accounts; amending s. 212.18, F.S.; 67 authorizing the department to waive the dealer 68 registration fee for applications submitted through 69 the central electronic registration system provided by 70 member states of the Streamlined Sales and Use Tax 71 Agreement; deleting provisions relating to mail-order 72 sales to conform; amending s. 212.20, F.S.; deleting 73 procedures for refunds of tax paid on mail-order sales 74 to conform; creating s. 213.052, F.S.; providing the 75 effective date for state sales and use tax rate 76 changes imposed under chapter 212; providing for 77 notice of such changes; creating s. 213.0521, F.S.; 78 providing the effective date for state sales and use 79 tax rate changes pursuant to legislative act; creating 80 s. 213.215, F.S.; providing amnesty for uncollected or 81 unpaid sales and use taxes for sellers who register 82 under the Streamlined Sales and Use Tax Agreement; 83 providing exceptions to the amnesty; amending s. 84 213.256, F.S.; defining and redefining terms; 85 authorizing the executive director of the department 86 to enter into the Streamlined Sales and Use Tax 87 Agreement with one or more other states; requiring the 88 executive director to act jointly with other states 89 that are members of the agreement to establish 90 standards for certified automated and central 91 registration systems; authorizing the executive 92 director to prepare and submit certain reports and 93 certifications and to execute other specified 94 agreements; creating s. 213.2561, F.S.; requiring the 95 department to review and approve software submitted to 96 the governing board for certification as a certified 97 automated system; creating s. 213.2562, F.S.; 98 providing for the registration of sellers; providing 99 requirements for reporting and remitting taxes; 100 specifying the responsibilities and liabilities of a 101 person who provides a certified automated system; 102 providing for the certification of a person as a 103 certified service provider and the certification of a 104 software program as a certified automated system; 105 authorizing the department to adopt rules; providing 106 that the disclosure of exempt or confidential and 107 exempt information by the department to a certified 108 service provider must be according to a written 109 agreement; providing that a certified service provider 110 is bound by the same requirements of confidentiality 111 as department employees; providing that it is a first 112 degree misdemeanor to willfully breach 113 confidentiality; providing criminal penalties; 114 declaring legislative intent; authorizing the adoption 115 of emergency rules by the department; amending ss. 116 11.45, 196.012, 202.18, 203.0011, 203.01, 212.031, 117 212.05011, 212.052, 212.055, 212.13, 212.14, 212.15, 118 213.015, 218.245, 218.65, 288.1045, 288.11621, 119 288.11625, 288.11631, 288.1169, 551.102, and 790.0655, 120 F.S.; conforming cross-references; reenacting s. 121 212.08(7)(v), F.S., relating to exemptions from the 122 sales, rental, use, consumption, distribution, and 123 storage tax, to incorporate the amendments made to s. 124 212.05, F.S., in a reference thereto; reenacting ss. 125 634.131 and 634.415(2), F.S., relating to the tax on 126 premiums and assessments, to incorporate the 127 amendments made to s. 212.0506, F.S., in references 128 thereto; reenacting ss. 202.18(3)(a) and (c), 129 202.20(3), 212.08(4)(a), (8)(a), and (9), and 130 921.0022(3)(a), F.S., relating to the proceeds of 131 communications services taxes, local communications 132 services tax conversion rates, exemptions from the 133 sales, rental, use, consumption, distribution, and 134 storage tax, and the offense severity ranking chart, 135 respectively, to incorporate the amendments made to s. 136 212.054, F.S., in references thereto; reenacting s. 137 288.1258(2)(b) and (c) and (3), F.S., relating to 138 entertainment industry qualified production companies, 139 to incorporate the amendments made to ss. 212.06 and 140 212.08, F.S., in references thereto; reenacting s. 141 366.051, F.S., relating to electricity produced by 142 cogeneration and small power production, to 143 incorporate the amendments made to s. 212.06, F.S., in 144 a reference thereto; reenacting ss. 213.22(1) and 145 465.187, F.S., relating to technical assistance 146 advisements and sale of medicinal drugs, respectively, 147 to incorporate the amendments made to s. 212.08, F.S., 148 in references thereto; reenacting s. 212.11(5)(a), 149 F.S., relating to tax returns and regulations, to 150 incorporate the amendments made to s. 212.17, F.S., in 151 a reference thereto; reenacting ss. 212.04(4), 152 212.07(1)(b), 212.08(5)(p), 213.053(10)(a) and (11), 153 and 365.172(9)(h), F.S., relating to the admissions 154 tax, the sales, storage, and use tax, exemptions from 155 the sales, rental, use, consumption, distribution, and 156 storage tax, confidentiality and information sharing, 157 and the Emergency Communications Number E911 Act, 158 respectively, to incorporate the amendments made to s. 159 212.18, F.S., in references thereto; making technical 160 changes; providing an effective date. 161 162 Be It Enacted by the Legislature of the State of Florida: 163 164 Section 1. Section 212.02, Florida Statutes, is amended to 165 read: 166 212.02 Definitions.—As usedThe following terms and phrases167when usedin this chapterhave the meanings ascribed to them in168this section, unlessexcept wherethe context clearly indicates 169 a different meaning, the term: 170 (1)The term“Admissions” means and includes the net sum of 171 money, after the deduction ofanyfederal taxes, for admitting a 172 person or vehicleor personsto aanyplace of amusement, sport, 173 or recreation or for the privilege of entering or staying in a 174anyplace of amusement, sport, or recreation, including, but not175limited to,theaters, outdoor theaters, shows, exhibitions, 176 games, races, or any place where charge is made by way of the 177 sale of tickets, gate charges, seat charges, box charges, season 178 pass charges, cover charges, greens fees, participation fees, 179 entrance fees, or other fees or receipts of anything of value 180 measured on an admission or entrance or length of stay or seat 181 box accommodations in aanyplace where there is anany182 exhibition, amusement, sport, or recreation, and all dues and 183 fees paid to private clubs and membership clubs providing 184 recreational or physical fitness facilities, including, but not 185 limited to, golf, tennis, swimming, yachting, boating, athletic, 186 exercise, and fitness facilities, except physical fitness 187 facilities owned or operated by aanyhospital licensed under 188 chapter 395. 189 (2) “Agricultural commodity” means horticultural products, 190 aquacultural products, poultry and farm products, and livestock 191 and livestock products. 192 (3) “Agricultural production” means the production of 193 plants and animals useful to humans, including the preparation, 194 planting, cultivating, or harvesting of these products or other 195 practices necessary to accomplish production through the harvest 196 phase, including storage of raw products on a farm. The term 197 includes aquaculture, horticulture, floriculture, viticulture, 198 forestry, dairy, livestock, poultry, bees, and all other forms 199 of farm products and farm production. 200 (4) “Alcoholic beverages” means all such beverages as 201 defined by the laws of this state. 202 (5)(2)“Business” means ananyactivity engaged in by aany203 person, or caused to be engaged in by him or her, with the 204 direct or indirect object of private or public gain, benefit, or 205 advantage, either direct or indirect. Except for the salesales206 of ananyaircraft, a boat, a mobile home, or a motor vehicle, 207 the term does“business” shallnotbe construed in this chapter208toinclude occasional or isolated sales or transactions 209 involving tangible personal property or services by a person who 210 does not hold himself or herself out as engaged in business or 211 sales of unclaimed tangible personal property under s. 717.122, 212 but does includeincludesother charges for the sale or rental 213 of tangible personal property;,sales of services taxable under 214 this chapter;,salesofor charges of admission;,communication 215 services;,allrentals and leases of living quarters, other than 216 low-rent housing operated under chapter 421;,sleeping or 217 housekeeping accommodations in hotels, apartment houses, 218 roominghouses, or tourist or trailer camps;, andallrentals of 219 or licenses in real property, other than low-rent housing 220 operated under chapter 421; and,allleases or rentals of, or 221 licenses in, parking lots or garages for motor vehicles and,222 docking or storage spaces for boats in boat docks or marinasas223defined in this chapterand made subject to a tax imposed by 224 this chapter. The term does“business” shallnotbe construed in225this chapter toinclude the leasing, subleasing, or licensing of 226 real property by one corporation to another if all of the stock 227 of bothsuchcorporations is owned, directly or through one or 228 more wholly owned subsidiaries, by a common parent corporation; 229 the property was in use beforeprior toJuly 1, 1989, title to 230 the property was transferred after July 1, 1988, and before July 231 1, 1989, between members of an affiliated group, as defined in 232 s. 1504(a) of the Internal Revenue Code of 1986, whichgroup233 included both such corporations and there is no substantial 234 change in the use of the property following the transfer of 235 title; the leasing, subleasing, or licensing of the property was 236 required by an unrelated lender as a condition of providing 237 financing to one or more members of the affiliated group; and 238 the corporation to which the property is leased, subleased, or 239 licensed had sales subject to the tax imposed by this chapter of 240 at leastnot less than$667 million during the most recent 12 241 month period endingendedJune 30. Any tax on such sales, 242 charges, rentals, admissions, or other transactions made subject 243 to the tax imposed by this chapter shall be collected by the 244 state, county, municipality,anypolitical subdivision, agency, 245 bureau,ordepartment, or other state or local governmental 246 instrumentality in the same manner as other dealers, unless 247 specifically exempted by this chapter. 248 (6) “Certified service provider” has the same meaning as 249 provided in s. 213.256. 250 (7)(3)The terms“Cigarettes,” “tobacco,” or “tobacco 251 products” includesreferred to in this chapterincludeall such 252 products as are,definedor may be,hereafterdefined by the 253 laws of thisthestate. 254 (8) “Coin-operated amusement machine” means a machine 255 operated by coin, slug, token, coupon, or similar device for the 256 purpose of entertainment or amusement. The term includes coin 257 operated pinball machines, music machines, juke boxes, 258 mechanical games, video games, arcade games, billiard tables, 259 moving picture viewers, shooting galleries, and similar 260 amusement devices. 261 (9) “Computer” means an electronic device that accepts 262 information in digital or similar form and manipulates such 263 information for a result based on a sequence of instructions. 264 (10) “Computer software” means a set of coded instructions 265 designed to cause a computer or automatic data processing 266 equipment to perform a task. 267 (11)(4)“Cost price” means the actual cost of articles of 268 tangible personal property withoutanydeductions fortherefrom269on account ofthe cost of materials used, labor or service 270 costs, transportation charges, or otheranyexpenseswhatsoever. 271 (12) “Delivery charge” means a charge by the seller of 272 personal property or services for preparation and delivery to a 273 location designated by the purchaser of such property or 274 services, including, but not limited to, transportation, 275 shipping, postage, handling, crating, and packing. 276 Notwithstanding any other provision of this section, the term 277 does not include charges for the delivery of direct mail, 278 transportation, shipping, postage, handling, crating, and 279 packing or similar charges that are separately stated on an 280 invoice or similar billing document given to the purchaser and 281 invoiced at cost with no markup. 282 (a) The exclusion of delivery charges for direct mail 283 applies to a sale involving the delivery or mailing of direct 284 mail, printed material that would otherwise be direct mail which 285 results from a transaction that this state considers the sale of 286 a service, or printed material delivered or mailed to a mass 287 audience if the cost of the printed material is not billed 288 directly to the recipient and is the result of a transaction 289 that includes the development of billing information or the 290 provision of data processing services. 291 (b) If a shipment includes exempt property and taxable 292 property, the seller shall tax only the percentage of the 293 delivery charge allocated to the taxable property. The seller 294 may allocate the delivery charge by using a percentage based on 295 the: 296 1. Total sales price of the taxable property compared to 297 the total sales price of all property in the shipment; or 298 2. Total weight of the taxable property compared to the 299 total weight of all property in the shipment. 300 (13)(5)The term“Department” means the Department of 301 Revenue. 302 (14) “Diesel fuel” means a liquid product, gas product, or 303 a combination thereof, which is used in an internal combustion 304 engine or motor to propel any form of vehicle, machine, or 305 mechanical contrivance. The term includes, but is not limited 306 to, all forms of fuel commonly or commercially known or sold as 307 diesel fuel or kerosene. The term does not include butane gas, 308 propane gas, or other forms of liquefied petroleum gas or 309 compressed natural gas. 310 (15) “Direct mail” means printed material delivered or 311 distributed by the United States Postal Service or other 312 delivery service to a mass audience or to addressees on a 313 mailing list provided by the purchaser or at the direction of 314 the purchaser if the cost of the items is not billed directly to 315 the recipient. The term includes tangible personal property 316 supplied directly or indirectly by the purchaser to the direct 317 mail seller for inclusion in the package containing the printed 318 material. The term does not include multiple items of printed 319 material delivered to a single address. 320 (16) “Electronic” means technology having electrical, 321 digital, magnetic, wireless, optical, electromagnetic, or 322 similar capabilities. 323 (17)(6)“Enterprise zone” means an area of the state 324 designated pursuant to s. 290.0065. This subsection expires on 325 the date specified in s. 290.016 for the expiration of the 326 Florida Enterprise Zone Act. 327 (18)(7)“Factory-built building” means a structure 328 manufactured in a manufacturing facility for installation or 329 erection as a finished building. The term; “factory-built330building”includes, but is not limited to, residential, 331 commercial, institutional, storage, and industrial structures. 332 (19) “Farmer” means a person who is directly engaged in the 333 business of producing crops, livestock, or other agricultural 334 commodities. The term includes, but is not limited to, horse 335 breeders, nurserymen, dairy farmers, poultry farmers, fish 336 farmers, cattle ranchers, and apiarists. 337 (20) “Forest” means land stocked by trees used in the 338 production of forest products or which formerly had such tree 339 cover and is not currently developed for nonforest use. 340 (21) “Fractional aircraft ownership program” means a 341 program that meets the requirements of 14 C.F.R. part 91, 342 subpart K, relating to fractional ownership operations, except 343 that the program must include a minimum of 25 aircraft owned or 344 leased by the program manager and used in the program. 345 (22) “Gross sales” means the sum total of all sales of 346 tangible personal property without any deduction except as 347 specifically provided under this chapter. 348 (23)(8)“In this state” or “in the state” means within the 349 state boundaries of Florida as defined in s. 1, Art. II of the 350 State Constitution and includes all territory within these 351 limits owned by or ceded to the United States. 352(9)The term“Intoxicating beverages” or“Alcoholic353beverages” referred to in this chapter includes all such354beverages as are so defined or may be hereafter defined by the355laws of the state.356 (24)(10)“Lease,” “let,” or “rental” means leasing or 357 renting of living quarters or sleeping or housekeeping 358 accommodations in hotels, apartment houses, roominghouses, 359 tourist or trailer camps, and real property. 360 (a) Hotels, apartment houses, roominghouses, tourist or 361 trailer camps, and real property include, the same being defined362as follows:363(a)every building or other structure kept, used, 364 maintained,oradvertised as, or held out to the public to be, a 365 place where sleeping accommodations are supplied for pay to 366 transient or permanent guests or tenants, in which 10 or more 367 rooms are furnished for the accommodation of such guests, and 368 having one or more dining rooms or cafes where meals or lunches 369 are served to such transient or permanent guests.; such370 1. A “hotel” is a building where sleeping accommodations 371 and dining rooms or cafes are leased or rentedbeing conducted372 in the same building or buildings in connection therewith,373shall, for the purpose of this chapter, be deemed a hotel. 374 2.(b)An “apartment house” is aAnybuilding, or part 375 thereof, where separate accommodations for two or more families 376 living independently of each other are supplied to transient or 377 permanent guests or tenantsshall for the purpose of this378chapter be deemed an apartment house. 379 3.(c)A “roominghouse” is aEveryhouse, boat, vehicle, 380 motor court, trailer court, or other structure or aanyplace or 381 location kept, used, maintained,oradvertised as, or held out 382 to the public to be, a place where living quarters or sleeping 383 or housekeeping accommodations are supplied for pay to transient 384 or permanent guests or tenants, whether in one or adjoining 385 buildings, shall for the purpose of this chapter be deemed a386roominghouse. 387 4.(d)A “room” in all hotels, apartment houses, and 388 roominghouses includeswithin the meaning of this chapter,the 389 parlor, dining room, sleeping porches, kitchen, office, and 390 sample rooms.shall be construed to mean “rooms.”391 5.(e)A “tourist camp” is a place where two or more tents, 392 tent houses, or camp cottages are located and offered by a 393 person or municipality for sleeping or eating accommodations, 394 most generally to the transient public foreithera direct money 395 consideration or an indirect benefit to the lessor or owner in 396 connection with a related business. 397 6.(f)A “trailer camp,” “mobile home park,” or 398 “recreational vehicle park” is a place where space is offered, 399 with or without service facilities, by a personany personsor 400 municipality to the public for the parking and accommodation of 401 two or more automobile trailers, mobile homes, or recreational 402 vehicles thatwhichare used for lodging, foreithera direct 403 money consideration or an indirect benefit to the lessor or 404 owner in connection with a related business, such space being 405herebydefined as living quarters, and the rental price thereof 406 includesshall includeall service charges paid to the lessor. 407 (b)(g)“Lease,” “let,” or “rental” also means a transfer of 408 possession or control of tangible personal property for a fixed 409 or indeterminate term for consideration. A clause for a future 410 option to purchase or to extend an agreement does not preclude 411 an agreement from being a lease or rental. This definition 412 applies to the levying of the sales and use tax, regardless of 413 whether a transaction is characterized as a lease or rental 414 under generally accepted accounting principles, the Internal 415 Revenue Code, the Uniform Commercial Code, or other federal, 416 state, or local law. These terms include agreements covering 417 motor vehicles and trailers if the amount of consideration may 418 be increased or decreased by reference to the amount realized 419 upon the sale or disposition of the property as provided in 26 420 U.S.C. s. 7701(h)(3). These terms do not include: 421 1. A transfer of possession or control of property under a 422 security agreement or deferred payment plan that requires the 423 transfer of title upon completion of the required payments; 424 2. A transfer of possession or control of property under an 425 agreement that requires the transfer of title upon completion of 426 required payments and payment of an option price does not exceed 427 the greater of $100 or 1 percent of the total required payments; 428 or 429 3. The provision of tangible personal property along with 430 an operator for a fixed or indeterminate period of time. A 431 condition of this exclusion is that the operator is necessary 432 for the equipment to perform as designed. For the purpose of 433 this subparagraph, an operator must do more than maintain, 434 inspect, or set up the tangible personal propertythe leasing or435rental of tangible personal property and the possession or use436thereof by the lessee or rentee for a consideration, without437transfer of the title of such property, except as expressly438provided to the contrary herein. 439 (c)The term“Lease,” “let,” or “rental” does not include 440meanhourly, daily, or mileage charges, to the extent that the 441suchcharges are subject to the jurisdiction of the United 442 States Interstate Commerce Commission, if thewhensuchcharges 443 are paid by reason of the presence of railroad cars owned by 444 another on the tracks of the taxpayer, or charges made pursuant 445 to car service agreements. 446 (d)The term“Lease,” “let,” “rental,” or “license” does 447 not include payments made to an owner of high-voltage bulk 448 transmission facilities in connection with the possession or 449 control of such facilities by a regional transmission 450 organization, independent system operator, or similar entity 451 under the jurisdiction of the Federal Energy Regulatory 452 Commission. However, ifwheretwo taxpayers, in connection with 453 the interchange of facilities, rent or lease property, each to 454 the other, for use in providing or furnishing any of the 455 services mentioned in s. 166.231, the term “lease or rental” 456 means only the net amount of rental involved. 457 (e)(h)“Real property” means the surface land, improvements 458 thereto, and fixtures, and is synonymous with “realty” and “real 459 estate.” 460 (f)(i)“License,”as used in this chapterwith reference to 461 the use of real property, means the granting of a privilege to 462 use or occupy a building or a parcel of real property for any 463 purpose. 464 (g)(j)Privilege, franchise, or concession fees, or fees 465 for a license to do business, paid to an airport are not 466 payments for leasing, letting, renting, or granting a license 467 for the use of real property. 468 (25) “Livestock” includes all animals of the equine, 469 bovine, or swine class, including goats, sheep, mules, horses, 470 hogs, cattle, and other grazing animals raised for commercial 471 purposes. The term also includes ostriches and fish raised for 472 commercial purposes. 473 (26)(11)“Motor fuel” means and includes what is commonly 474 known and sold as gasoline and fuels containing a mixture of 475 gasoline and other products. 476 (27)(12)“Person” includes ananyindividual, firm, 477 copartnership, joint ventureadventure, association, 478 corporation, estate, trust, business trust, receiver, syndicate, 479 or other group or combination acting as a unit andalso includes480anya political subdivision, municipality, state agency, bureau, 481 or department. The termandincludes the plural as well as the 482 singularnumber. 483 (28) “Power farm equipment” means moving or stationary 484 equipment that contains within itself the means for its 485 propulsion or power and that is dependent upon an external power 486 source to perform its functions. 487 (29) “Product transferred electronically” means a product, 488 except computer software, which is obtained by a purchaser by 489 means other than the purchase of tangible storage media. 490 (30) “Qualified aircraft” means an aircraft having a 491 maximum certified takeoff weight of less than 10,000 pounds and 492 equipped with twin turbofan engines that meet Stage IV noise 493 requirements which is used by a business operating as an on 494 demand air carrier under Federal Aviation Administration 495 Regulation Title 14, subchapter G, part 135, Code of Federal 496 Regulations, which owns or leases and operates a fleet of at 497 least 25 such aircraft in this state. 498 (31)(13)“Retailer” means and includes anyeveryperson 499 engaged in the business of making sales at retail or for 500 distribution, or use, or consumption, or storage to be used or 501 consumed in this state. 502 (32)(14)(a)“Retail sale” or a “sale at retail” means a 503 sale to a consumer or to aanyperson for aanypurpose other 504 than for resale in the form of tangible personal property or 505 services taxable under this chapter, and includes all such 506 transactions that may be made in lieu of retail sales or sales 507 at retail. A sale for resale includes a sale of qualifying 508 property. As used in this subsectionparagraph, the term 509 “qualifying property” means tangible personal property, other 510 than electricity, which is used or consumed by a government 511 contractor in the performance of a qualifying contract as 512 defined in s. 212.08(17)(c), to the extent that the cost of the 513 property is allocated or charged as a direct item of cost to 514 such contract, title to which property vests in or passes to the 515 government under the contract. The term “government contractor” 516 includes prime contractors and subcontractors. As used in this 517 subsectionparagraph, a cost is a “direct item of cost” if it is 518 a “direct cost” as defined in 48 C.F.R. s. 9904.418-30(a)(2), or 519 similar successor provisions, including costs identified 520 specifically with a particular contract. 521 (a)(b)The terms “retail sales,” “sales at retail,” “use,” 522 “storage,” and “consumption” include the sale, use, storage, or 523 consumption of all tangible advertising materials imported or 524 caused to be imported into this state. Tangible advertising 525 material includes displays, display containers, brochures, 526 catalogs, price lists, point-of-sale advertising, and technical 527 manuals oranytangible personal property thatwhichdoes not 528 accompany the product to the ultimate consumer. 529 (b)(c)The terms “retail sales,” “sale at retail,” “use,” 530 “storage,” and “consumption” do not include: 531 1. Materials, containers, labels, sacks, bags, or similar 532 items intended to accompany a product sold to a customer without 533 which delivery of the product would be impracticable because of 534 the character of the contents and be usedone timeonly once for 535 packaging tangible personal property for sale,orfor the 536 convenience of the customer, or for packaging in the process of 537 providing a service taxable under this chapter. IfWhena 538 separate charge for packaging materials is made, the charge is 539shall beconsidered part of the sales price or rental charge for 540 purposes of determining the applicability of tax.The terms do541not include542 2. The sale, use, storage, or consumption of industrial 543 materials, including chemicals and fuels except as provided 544 herein, for future processing, manufacture, or conversion into 545 articles of tangible personal property for resale ifwhensuch 546 industrial materials, including chemicals and fuels except as 547 provided herein, become a component or ingredient of the 548 finished product. However, the terms include the sale, use, 549 storage, or consumption of tangible personal property, including 550 machinery and equipment or parts thereof, purchased electricity, 551 and fuels used to power machinery, ifwhensuch items are used 552 and dissipated in fabricating, converting, or processing 553 tangible personal property for sale, even though they may become 554 ingredients or components of the tangible personal property for 555 sale through accident, wear, tear, erosion, corrosion, or 556 similar means. The terms do not include the sale of materials to 557 a registered repair facility for use in repairing a motor 558 vehicle, airplane, or boat, ifwhensuch materials are 559 incorporated into and sold as part of the repair. Suchasale 560 shall be deemed a purchase for resale by the repair facility, 561 even though every material is not separately stated or 562 separately priced on the repair invoice. 563(d)“Gross sales” means the sum total of all sales of564tangible personal property as defined herein, without any565deduction whatsoever of any kind or character, except as566provided in this chapter.567(e) The term “Retail sale” includes a mail order sale, as568defined in s. 212.0596(1).569 (33)(15)“Sale” means and includes: 570 (a) AAnytransfer of title or possession, or both, an 571 exchange, a barter, a license, a lease, or a rental, conditional 572 or otherwise, in any manner or by any meanswhatsoever, of 573 tangible personal property for a consideration. 574 (b) The rental of living quarters or sleeping or 575 housekeeping accommodations in hotels, apartment houses,or576 roominghouses, or tourist or trailer camps, as hereinafter577defined in this chapter. 578 (c) The producing, fabricating, processing, printing, or 579 imprinting of tangible personal property for a consideration for 580 consumers whofurnish eitherdirectly or indirectly furnish the 581 materials used in the producing, fabricating, processing, 582 printing, or imprinting. 583 (d) The furnishing, preparing, or serving for a 584 consideration ofanytangible personal property for consumption 585 on or off the premises of the person furnishing, preparing, or 586 serving such tangible personal property, which includes the sale 587 of meals or prepared food by an employer to his or her 588 employees. 589 (e) A transaction in whichwherebythe possession of 590 property is transferred, but the seller retains title as 591 security for the payment of the price. 592 (34)(16)“Sales price” means the measure subject to the tax 593 imposed by this chapter and the total amount of consideration, 594 including cash, credit, property, and services, for which 595 tangible personal property or personal services are sold, 596 leased, or rented, valued in money, whether received in money or 597 otherwise. 598 (a) The sales price may not include a deduction for: 599 1. The seller’s cost of the property sold; 600 2. The cost of materials used, labor or service cost, 601 interest, losses, the cost to the seller of transportation, the 602 taxes imposed on the seller, and other expenses of the seller; 603 3. Charges by the seller for services necessary to complete 604 the sale, other than delivery and installation charges; 605 4. Delivery charges; or 606 5. Installation charges. 607 (b) The sales price does not apply to: 608 1. Trade-ins allowed and taken at the time of sale, if the 609 amount is separately stated on the invoice, bill of sale, or 610 similar document given to the purchaser; 611 2. Discounts, including cash, terms, or coupons, which are 612 not reimbursed by a third party, are allowed by a seller, and 613 taken by a purchaser at the time of sale; 614 3. Interest, financing, and carrying charges from credit 615 extended on the sale of personal property or services, if the 616 amount is separately stated on the invoice, bill of sale, or 617 similar document given to the purchaser; 618 4. Taxes legally imposed directly on the consumer which are 619 separately stated on the invoice, bill of sale, or similar 620 document given to the purchaser; ortotal amount paid for621tangible personal property, including any services that are a622part of the sale, valued in money, whether paid in money or623otherwise, and includes any amount for which credit is given to624the purchaser by the seller, without any deduction therefrom on625account of the cost of the property sold, the cost of materials626used, labor or service cost, interest charged, losses, or any627other expense whatsoever. “Sales price” also includes the628consideration for a transaction which requires both labor and629material to alter, remodel, maintain, adjust, or repair tangible630personal property. Trade-ins or discounts allowed and taken at631the time of sale shall not be included within the purview of632this subsection. “Sales price” also includes the full face value633of any coupon used by a purchaser to reduce the price paid to a634retailer for an item of tangible personal property; where the635retailer will be reimbursed for such coupon, in whole or in636part, by the manufacturer of the item of tangible personal637property; or whenever it is not practicable for the retailer to638determine, at the time of sale, the extent to which639reimbursement for the coupon will be made. The term “sales640price” does not include federal excise taxes imposed upon the641retailer on the sale of tangible personal property. The term642“sales price” does include federal manufacturers’ excise taxes,643even if the federal tax is listed as a separate item on the644invoice. To the extent required by federal law, the term “sales645price” does not include646 5. Charges for Internet access services which are not 647 itemized on the customer’s bill, but which can be reasonably 648 identified from the selling dealer’s books and records kept in 649 the regular course of business. The dealer may support the 650 allocation of charges with books and records kept in the regular 651 course of business covering the dealer’s entire service area, 652 including territories outside this state. 653 (35) “Sea trial” means a voyage for the purpose of testing 654 repair or modification work which in length and scope is 655 reasonably necessary to test repairs or modifications, or a 656 voyage for the purpose of ascertaining the seaworthiness of a 657 vessel. If the purpose of the sea trial is to test repair or 658 modification work, the owner or repair facility shall certify, 659 on a form prescribed by the department, the repairs that have 660 been tested. The owner and the repair facility may also be 661 required to certify that the length and scope of the voyage were 662 reasonably necessary to test the repairs or modifications. 663 (36) “Seller” means a person making sales, leases, or 664 rentals of personal property or services. 665 (37) “Solar energy system” means the equipment and 666 requisite hardware that provide and are used for collecting, 667 transferring, converting, storing, or using incident solar 668 energy for water heating, space heating, cooling, or other 669 applications that would otherwise require the use of a 670 conventional source of energy, such as petroleum products, 671 natural gas, manufactured gas, or electricity. 672 (38) “Space flight” means a flight designed for suborbital, 673 orbital, or interplanetary travel of a space vehicle, satellite, 674 or station of any kind. 675 (39) “Spaceport activities” means activities directed or 676 sponsored by Space Florida on spaceport territory pursuant to 677 its powers and responsibilities under the Space Florida Act. 678(17) “Diesel fuel” means any liquid product, gas product,679or combination thereof used in an internal combustion engine or680motor to propel any form of vehicle, machine, or mechanical681contrivance. This term includes, but is not limited to, all682forms of fuel commonly or commercially known or sold as diesel683fuel or kerosene. However, the term “diesel fuel” does not684include butane gas, propane gas, or any other form of liquefied685petroleum gas or compressed natural gas.686 (40)(18)“Storage” meansand includes anykeeping or 687 retainingretention in this state oftangible personal property 688 in this state for use or consumption in this state or for aany689 purpose other than sale at retail in the regular course of 690 business. 691 (41) “Streamlined Sales and Use Tax Agreement” means the 692 agreement described in s. 213.256. 693 (42)(19)“Tangible personal property” meansand includes694 personal property thatwhichmay be seen, weighed, measured, or 695 touched, or that is in any manner perceptible to the senses. The 696 term includes, includingelectric power or energy; water, gas, 697 or steam;,boats;,motor vehicles and mobile homes, as those 698 terms are defined in s. 320.01;(1) and (2),aircraft, as defined 699 in s. 330.27;,and all other types of vehicles. The term 700“tangible personal property”does not include stocks, bonds, 701 notes, insurance,orother obligations or securities, a product 702 transferred electronically, or pari-mutuel tickets sold or 703 issued under the racing laws of thisthestate. 704 (43)(20)“Use” means and includes the exercise of aany705 right or power over tangible personal property incident to the 706 ownership thereof, or interest therein, except that it does not 707 include the sale at retail of that property in the regular 708 course of business. The term“use”does not include: 709 (a) The loan of an automobile by a motor vehicle dealer to 710 a high school for use in its driver education and safety 711 program.The term “use” does not include712 (b) A contractor’s use of “qualifying property” as defined 713 in subsection (32)by paragraph (14)(a). 714 (44)(21)The term“Use tax”referred to in this chapter715 includestheuse,theconsumption,thedistribution, andthe716 storageas herein defined. 717 (45) “Voluntary seller” or “volunteer seller” means a 718 seller that is not required to register in this state to collect 719 the tax imposed by this chapter. 720(22) “Spaceport activities” means activities directed or721sponsored by Space Florida on spaceport territory pursuant to722its powers and responsibilities under the Space Florida Act.723(23) “Space flight” means any flight designed for724suborbital, orbital, or interplanetary travel of a space725vehicle, satellite, or station of any kind.726(24) “Coin-operated amusement machine” means any machine727operated by coin, slug, token, coupon, or similar device for the728purposes of entertainment or amusement. The term includes, but729is not limited to, coin-operated pinball machines, music730machines, juke boxes, mechanical games, video games, arcade731games, billiard tables, moving picture viewers, shooting732galleries, and all other similar amusement devices.733(25) “Sea trial” means a voyage for the purpose of testing734repair or modification work, which is in length and scope735reasonably necessary to test repairs or modifications, or a736voyage for the purpose of ascertaining the seaworthiness of a737vessel. If the sea trial is to test repair or modification work,738the owner or repair facility shall certify, in a form required739by the department, what repairs have been tested. The owner and740the repair facility may also be required to certify that the741length and scope of the voyage were reasonably necessary to test742the repairs or modifications.743(26) “Solar energy system” means the equipment and744requisite hardware that provide and are used for collecting,745transferring, converting, storing, or using incident solar746energy for water heating, space heating, cooling, or other747applications that would otherwise require the use of a748conventional source of energy such as petroleum products,749natural gas, manufactured gas, or electricity.750(27) “Agricultural commodity” means horticultural,751aquacultural, poultry and farm products, and livestock and752livestock products.753(28) “Farmer” means a person who is directly engaged in the754business of producing crops, livestock, or other agricultural755commodities. The term includes, but is not limited to, horse756breeders, nurserymen, dairy farmers, poultry farmers, cattle757ranchers, apiarists, and persons raising fish.758(29) “Livestock” includes all animals of the equine,759bovine, or swine class, including goats, sheep, mules, horses,760hogs, cattle, ostriches, and other grazing animals raised for761commercial purposes. The term also includesall aquaculture762products, as defined in s. 597.0015 and identified by the763Department of Agriculture and Consumer Services pursuant to s.764597.003,raised for commercial purposes.765(30) “Power farm equipment” means moving or stationary766equipment that contains within itself the means for its own767propulsion or power and moving or stationary equipment that is768dependent upon an external power source to perform its769functions.770(31) “Forest” means the land stocked by trees of any size771used in the production of forest products, or formerly having772such tree cover, and not currently developed for nonforest use.773(32) “Agricultural production” means the production of774plants and animals useful to humans, including the preparation,775planting, cultivating, or harvesting of these products or any776other practices necessary to accomplish production through the777harvest phase, including storage of raw products on a farm. The778term includes aquaculture, horticulture, floriculture,779viticulture, forestry, dairy, livestock, poultry, bees, and any780and all forms of farm products and farm production.781(33) “Qualified aircraft” means any aircraft having a782maximum certified takeoff weight of less than 10,000 pounds and783equipped with twin turbofan engines that meet Stage IV noise784requirements that is used by a business operating as an on785demand air carrier under Federal Aviation Administration786Regulation Title 14, chapter I, part 135, Code of Federal787Regulations, that owns or leases and operates a fleet of at788least 25 of such aircraft in this state.789(34) “Fractional aircraft ownership program” means a790program that meets the requirements of 14 C.F.R. part 91,791subpart K, relating to fractional ownership operations, except792that the program must include a minimum of 25 aircraft owned or793leased by the program manager and used in the program.794 Section 2. Paragraph (c) of subsection (7) of section 795 212.03, Florida Statutes, is amended to read: 796 212.03 Transient rentals tax; rate, procedure, enforcement, 797 exemptions.— 798 (7) 799 (c) The rental of facilities in a trailer camp, mobile home 800 park, or recreational vehicle park, as defined in s.801212.02(10)(f),which are intended primarily for rental as a 802 principal or permanent place of residence is exempt from the tax 803 imposed by this chapter. The rental of such facilities that 804 primarily serve transient guests is not exempt underbythis 805 subsection. In applyingthe application ofthis law, or in 806 making aanydetermination against the exemption, the department 807 shall consider the facility as primarily serving transient 808 guests unless the facility owner makes a verified declaration on 809 a form prescribed by the department that more than half of the 810 total rental units available are occupied by tenants who have a 811 continuous residence of more thanin excess of3 months. The 812 owner of a facility declared to be exempt underbythis 813 paragraph must determinemake a determination ofthe taxable 814 status of the facility at the end of the owner’s accounting year 815 using any consecutive 3-month period, at least 1onemonth of 816 which is in the accounting year. The owner shallmustuse a 817 selected consecutive 3-month period during each annual 818 redetermination. IfIn the event thatan exempt facility no 819 longer qualifies for the exemptionby this paragraph, the owner 820 must so notify the department on a form prescribed by the 821 department by the 20th day of the first month of the owner’s 822 next succeeding accounting yearthat the facility no longer823qualifies for such exemption. The tax levied by this section 824 appliesshall applyto the rental of facilities that no longer 825 qualify for the exemptionunder this paragraphbeginning the 826 first day of the owner’s next succeeding accounting year.The827provisions ofThis paragraph doesdonot apply to mobile home 828 lots regulated under chapter 723. 829 Section 3. Subsection (6) of section 212.0306, Florida 830 Statutes, is amended to read: 831 212.0306 Local option food and beverage tax; procedure for 832 levying; authorized uses; administration.— 833 (6) AAnycounty levying a tax authorized by this section 834 must locally administer the tax using the powers and duties 835 enumerated for local administration of the tourist development 836 tax by s. 125.0104, 1992 Supplement to the Florida Statutes 837 1991.The county’s ordinance shall also provide for brackets838applicable to taxable transactions.839 Section 4. Paragraph (b) of subsection (1) of section 840 212.04, Florida Statutes, is amended to read: 841 212.04 Admissions tax; rate, procedure, enforcement.— 842 (1) 843 (b) For the exercise of such privilege, a tax is levied at 844 the rate of 6 percent of sales price, or the actual value 845 received from such admissions, which amount6 percentshall be 846 added to and collected with all such admissions from the 847 purchaserthereof,andsuchtax shall bepaid for the exercise 848 of the privilege as declareddefinedinthe precedingparagraph 849 (a). Each ticket must show on its face the actual sales price of 850 the admission, or each dealer selling the admission must 851 prominently display at the box office or other place where the 852 admission charge is made a notice disclosing the price of the 853 admission., andThe tax shall be computed and collected on the 854 basis of the actual price of the admission charged by the 855 dealer. The sale price or actual value of admissionshall, for 856 the purpose of this chapter, is thebe thatprice remaining 857 after deduction of federal taxes and state or locally imposed or 858 authorized seat surcharges, taxes, or fees, if any, imposed upon 859 such admission. The sale price or actual value does not include 860 separately stated ticket service charges that are imposed by a 861 facility ticket office or a ticketing service and added to a 862 separately stated, established ticket price.The rate of tax on863each admission shall be according to the brackets established by864s. 212.12(9).865 Section 5. Section 212.05, Florida Statutes, is amended to 866 read: 867 212.05 Sales, storage, use tax.—The Legislature intendsIt868ishereby declared to bethe legislative intentthat eachevery869 personis exercising a taxable privilegewho engages in the 870 business of selling tangible personal property at retail in this 871 state,including the business of making mail order sales,orwho 872 rents or furnishesany ofthe things or services taxable under 873 this chapter, or who stores for use or consumption in this state 874 ananyitem or article of tangible personal propertyas defined875hereinand who leases or rents such property in thiswithinthe876 state is exercising a taxable privilege. 877 (1) For the exercise of such privilege, a tax is levied on 878 each taxable transaction or incident, whichtaxis due and 879 payable as follows: 880 (a)1.a.At the rate of 6 percent of the sales price of each 881 item or article of tangible personal property ifwhensold at 882 retail in this state, computed on each taxable sale for the 883 purpose of remitting the amount of tax due the state, and 884 including eachand everyretail sale. 885 1.b.TheEachoccasional or isolated sale of an aircraft, 886 boat, mobile home, or motor vehicle of a class or type which is 887 required to be registered, licensed, titled, or documented in 888 this state or by the United States Government isshall be889 subject to tax at the rate provided in this paragraph. The 890 department shall by rule adopt aanynationally recognized 891 publication for valuation of used motor vehicles as the 892 reference price list for aanyused motor vehicle that must 893which is required tobe licensed pursuant to s. 320.08(1), (2), 894 (3)(a), (b), (c), or (e), or (9). If aanyparty to an 895 occasional or isolated sale of such a vehicle reports to the tax 896 collector a sales price thatwhichis less than 80 percent of 897 the average loan price for the specified model and year of such 898 vehicle as listed in the most recent reference price list, the 899 taxlevied under this paragraphshall be computed by the 900 department on such average loan price unless the parties to the 901 sale have provided to the tax collector an affidavit signed by 902 each party, or other substantial proof, stating the actual sales 903 price. AAnyparty to such sale who reports a sales price less 904 than the actual sales price commitsis guilty ofa misdemeanor 905 of the first degree, punishable as provided in s. 775.082 or s. 906 775.083. The department shall collect or attempt to collect from 907 such party any delinquent sales taxes.In addition,Such party 908 shall also pay any tax due and any penalty and interest assessed 909 plus a penalty equal to twice the amount of the additional tax 910 owed. Notwithstanding any other provision of law, the department 911of Revenuemay waive or compromise aanypenalty imposed 912 pursuant to this subparagraph. 913 2. This paragraph does not apply to the sale of a boat or 914 aircraft by or through a registered dealer under this chapter to 915 a purchaser who, at the time of taking delivery, is a 916 nonresident of this state, does not make his or her permanent 917 place of abode in this state, and is not engaged in carrying on 918in this stateany employment, trade, business, or profession in 919 this state in which the boat or aircraft will be used in this 920 state, or is a corporation of which none of the officers or 921 directorsof whichis a resident of, or makes his or her 922 permanent place of abode in, this state, or is a noncorporate 923 entity that does not have anhas noindividual vested with 924 authority to participate in the management, direction, or 925 control of the entity’s affairs who is a resident of, or makes 926 his or her permanent abode in, this state. For purposes of this 927 exemption,eithera registered dealer acting on his or her own 928 behalf as seller, a registered dealer acting as broker on behalf 929 of a seller, or a registered dealer acting as broker on behalf 930 of the purchaser may be deemed to be the selling dealer. This 931 exemption isshallnotbeallowed unless: 932 a. The purchaser removes a qualifying boat, as described in 933 sub-subparagraph f., from the state within 90 days after the 934 date of purchase or extension, or the purchaser removes a 935 nonqualifying boat or an aircraft from this state within 10 days 936 after the date of purchase, or, ifwhenthe boat or aircraft is 937 repaired or altered, within 20 days after completion of the 938 repairs or alterations; 939 b. The purchaser, within 30 days from the date of 940 departure, providesshall providethe department with written 941 proof that the purchaser licensed, registered, titled, or 942 documented the boat or aircraft outside the state or,.if such 943 written proof is unavailable, provideswithin 30 days the944purchaser shallprovideproof that the purchaser applied for 945 such license, title, registration, or documentation. The 946 purchaser shall forward to the department proof of title, 947 license, registration, or documentation upon receipt; 948 c. The purchaser, within 10 days afterofremoving the boat 949 or aircraft from this stateFlorida, furnishesshall furnishthe 950 department with proof of removal in the form of receipts for 951 fuel, dockage, slippage, tie-down, or hangaring from outside the 952 stateof Florida. The informationsoprovided must clearly and 953 specifically identify the boat or aircraft; 954 d. The selling dealer, within 5 days afterofthe date of 955 sale, providesshall provideto the department a copy of the 956 sales invoice, closing statement, bills of sale, and the 957 original affidavit signed by the purchaser attesting that he or 958 she has readthe provisions ofthis section; 959 e. The seller makes a copy of the affidavit a part of his 960 or her record for the periodas long asrequired by s. 213.35; 961 and 962 f.UnlessThe nonresident purchaser of a boat of 5 net tons 963 of admeasurement or larger intends to remove the boat from this 964 state within 10 days after the date of purchase or ifwhenthe 965 boat is repaired or altered, within 20 days after completion of 966 the repairs or alterations, the nonresident purchaser applies 967shall applyto the selling dealer for a decal thatwhich968 authorizes the removal of the boat within 90 days after the date 969 of purchasefor removal of the boat. The nonresident purchaser 970 of a qualifying boat may apply to the selling dealer within 60 971 days after the date of purchase for an extension decal that 972 authorizes the boat to remain in this state for an additional 90 973 days, but not more than a total of 180 days, before the 974 nonresident purchaser mustis required topay the tax imposed by 975 this chapter. The department mayis authorized toissue decals 976 in advance to dealers. The number of decals issued in advance to 977 a dealer mustshallbe consistent with the volume of the 978 dealer’s past sales of boats which qualify under this sub 979 subparagraph. The selling dealer or his or her agent shall mark 980 and affix the decals to qualifying boats in the manner 981 prescribed by the department before, prior todelivery of the 982 boat. 983 (I) The department mayis hereby authorized tocharge 984 dealers a fee sufficient to recover the costs of decals issued, 985 except that the extension decal shall cost $425. 986 (II) The proceeds from the sale of decals shallwillbe 987 deposited into the administrative trust fund. 988 (III) Decals mustshalldisplay information that identifies 989to identifythe boat as a qualifying boat under this sub 990 subparagraph, including, but not limited to, the decal’s date of 991 expiration. 992 (IV) The department mayis authorized torequire dealers 993 who purchase decals to file reports with the department and may 994 prescribe all necessary records by rule. All such records are 995 subject to inspection by the department. 996 (V) AAnydealer or his or her agent who issues a decal 997 falsely, fails to affix a decal, mismarks the expiration date of 998 a decal, or fails to properly account for decals will be 999 considered prima facie to have committed a fraudulent act to 1000 evade the tax and iswill beliable for payment of the tax plus 1001 a mandatory penalty of 200 percent of the tax, and commitsshall1002be liable for fine and punishment as provided by law for a1003conviction ofa misdemeanor of the first degree, punishable as 1004 provided in s. 775.082 or s. 775.083. 1005 (VI) AAnynonresident purchaser of a boat who removes a 1006 decal beforeprior topermanently removing the boat from the 1007 state, or defaces, changes, modifies, or alters a decal in a 1008 manner affecting its expiration date beforeprior toits 1009 expiration, or who causes or allows the same to be done by 1010 another, iswill beconsidered prima facie to have committed a 1011 fraudulent act to evade the tax, isandwill beliable for 1012 payment of the tax plus a mandatory penalty of 200 percent of 1013 the tax, and commitsshall be liable for fine and punishment as1014provided by law for a conviction ofa misdemeanor of the first 1015 degree, punishable as provided in s. 775.082 or s. 775.083. 1016 (VII) The department mayis authorized toadopt rules 1017necessaryto administer and enforce this subparagraph and to 1018 publish the necessary forms and instructions. 1019(VIII) The department is hereby authorized to adopt1020emergency rules pursuant to s. 120.54(4) to administer and1021enforce the provisions of this subparagraph.1022 g. If the purchaser fails to remove the qualifying boat 1023 from this state within the maximum 180 days after purchase or a 1024 nonqualifying boat or an aircraft from this state within 10 days 1025 after purchase or, ifwhenthe boat or aircraft is repaired or 1026 altered, within 20 days after completion of such repairs or 1027 alterations, or permits the boat or aircraft to return to this 1028 state within 6 months afterfromthe date of departure, except 1029 as provided in s. 212.08(7)(fff), or if the purchaser fails to 1030 furnish the department withany ofthe documentation required by 1031 sub-subparagraph f.thissubparagraphwithin the prescribed time 1032 period, the purchaser isshall beliable for use tax on the cost 1033 price of the boat or aircraft and, in addition thereto,payment 1034 of a penalty to the departmentof Revenueequal to the tax 1035 payable. This penalty isshall bein lieu of the penalty imposed 1036 by s. 212.12(2). The maximum 180-day period following the sale 1037 of a qualifying boat tax-exempt to a nonresident may not be 1038 tolledfor any reason. 1039 (b) At the rate of 6 percent of the cost price of each item 1040 or article of tangible personal property, if itwhenthe sameis 1041 not sold but is used, consumed, distributed, or stored for use 1042 or consumption in this state; however, for tangible property 1043 originally purchased exempt from tax for use exclusively for 1044 lease and which is converted to the owner’s own use, tax may be 1045 paid on the fair market value of the property at the time of 1046 conversion. If the fair market value of the property cannot be 1047 determined, use tax at the time of conversion shall be based on 1048 the owner’s acquisition cost.Under no circumstances mayThe 1049 aggregate amount of sales tax from leasing the property and use 1050 tax due at the time of conversion may not be less than the total 1051 sales tax that would have been due on the original acquisition 1052 cost paid by the owner. 1053 (c) At the rate of 6 percent of the gross proceeds derived 1054 from the lease or rental of tangible personal property, as1055defined herein; however, the following special provisions apply1056to the lease or rental of motor vehicles:10571. When a motor vehicle is leased or rented for a period of1058less than 12 months:1059a. If the motor vehicle is rented in Florida, the entire1060amount of such rental is taxable, even if the vehicle is dropped1061off in another state.1062b. If the motor vehicle is rented in another state and1063dropped off in Florida, the rental is exempt from Florida tax.10642. Except as provided in subparagraph 3., for the lease or1065rental of a motor vehicle for a period of not less than 121066months, sales tax is due on the lease or rental payments if the1067vehicle is registered in this state; provided, however, that no1068tax shall be due if the taxpayer documents use of the motor1069vehicle outside this state and tax is being paid on the lease or1070rental payments in another state.10713. The tax imposed by this chapter does not apply to the1072lease or rental of a commercial motor vehicle as defined in s.1073316.003(66)(a) to one lessee or rentee for a period of not less1074than 12 months when tax was paid on the purchase price of such1075vehicle by the lessor. To the extent tax was paid with respect1076to the purchase of such vehicle in another state, territory of1077the United States, or the District of Columbia, the Florida tax1078payable shall be reduced in accordance with the provisions of s.1079212.06(7). This subparagraph shall only be available when the1080lease or rental of such property is an established business or1081part of an established business or the same is incidental or1082germane to such business. 1083 (d) At the rate of 6 percent of the lease or rental price 1084 paid by a lessee or rentee, or contracted or agreed to be paid 1085 by a lessee or rentee, to the owner of the tangible personal 1086 property. 1087 (e)1.At the rate of 6 percent on charges for: 1088 1.a.Prepaid calling arrangements. The taxon charges for1089prepaid calling arrangementsshall be collected at the time of 1090 sale and remitted by the selling dealer. 1091 a.(I)“Prepaid calling arrangement” has the same meaning as 1092 provided in s. 202.11. 1093 b.(II)IfThe sale or recharge of the prepaid calling 1094 arrangement isdoes not take place at the dealer’s place of1095business, it shall bedeemed to takehave takenplace in 1096 accordanceat the customer’s shipping address or, if no item is1097shipped, at the customer’s address or the location associated1098 with s. 212.06(17)the customer’s mobile telephone number. 1099 c.(III)The sale or recharge of a prepaid calling 1100 arrangement shall be treated as a sale of tangible personal 1101 property for purposes of this chapter, regardless of whether a 1102 tangible item evidencing such arrangement is furnished to the 1103 purchaser, and such sale inwithinthis state subjects the 1104 selling dealer to the jurisdiction of this state for purposes of 1105 this subsection. 1106 d.(IV)No additional tax under this chapter or chapter 202 1107 is due or payable if a purchaser of a prepaid calling 1108 arrangement who has paid tax under this chapter on the sale or 1109 recharge of such arrangement applies one or more units of the 1110 prepaid calling arrangement to obtain communications services as 1111 described in s. 202.11(9)(b)3., other services that are not 1112 communications services, or products. 1113 2.b.The installation of telecommunication and telegraphic 1114 equipment. 1115 3.c.Electrical power or energy, except that the tax rate 1116 for charges for electrical power or energy is 4.35 percent. 1117 Charges for electrical power and energy do not include taxes 1118 imposed under ss. 166.231 and 203.01(1)(a)3. 1119 11202.Section 212.17(3), regarding credit for tax paid on charges 1121 subsequently found to be worthless, is equally applicable to any 1122 tax paid under this section on charges for prepaid calling 1123 arrangements, telecommunication or telegraph services, or 1124 electric power subsequently found to be uncollectible. As used 1125 in this paragraph, the term “charges” does not include anany1126 excise or similar tax levied by the Federal Government, a 1127 political subdivision of this state, or a municipality upon the 1128 purchase, sale, or recharge of prepaid calling arrangements or 1129 upon the purchase or sale of telecommunication, television 1130 system program, or telegraph service or electric power, which 1131taxis collected by the seller from the purchaser. 1132 (f) At the rate of 6 percent on the sale, rental, use, 1133 consumption, or storage for use in this state of machines and 1134 equipment, and parts and accessories therefor, used in 1135 manufacturing, processing, compounding, producing, mining, or 1136 quarrying personal property for sale or to be used in furnishing 1137 communications, transportation, or public utility services. 1138 (g)1.At the rate of 6 percent on the retail price of 1139 newspapers and magazines sold or used in Florida. However, 11402.notwithstanding any other provisionprovisionsof this 1141 chapter, inserts of printed materials which are distributed with 1142 a newspaper or magazine are a component part of the newspaper or 1143 magazine, andneitherthe sale ornoruse of such inserts is not 1144 subject to tax ifwhen: 1145 1.a.Printed by a newspaper or magazine publisher or 1146 commercial printer and distributed as a component part of a 1147 newspaper or magazine, which means that the items after being 1148 printed are delivered directly to a newspaper or magazine 1149 publisher by the printer for inclusion in editions of the 1150 distributed newspaper or magazine; 1151 2.b.Such publications are labeled as part of the 1152 designated newspaper or magazine publication into which they are 1153 to be inserted; and 1154 3.c.The purchaser of the insert presents a resale 1155 certificate to the vendor stating that the inserts are to be 1156 distributed as a component part of a newspaper or magazine. 1157 (h)1.A tax is imposedAt the rate of 4 percent on the 1158 charges for the use of coin-operated amusement machines. 1159 1. The tax shall be calculated by dividing the gross 1160 receipts from such charges for the applicable reporting period 1161 by a divisor, determined as provided in this subparagraph,to 1162 compute gross taxable sales, and then subtracting gross taxable 1163 sales from gross receipts to arrive at the amount of tax due. 1164 For counties that do not impose a discretionary sales surtax, 1165 the divisor isequal to1.04; for counties that impose a 0.5 1166 percent discretionary sales surtax, the divisor isequal to1167 1.045; for counties that impose a 1 percent discretionary sales 1168 surtax, the divisor isequal to1.050; and for counties that 1169 impose a 2 percent sales surtax, the divisor isequal to1.060. 1170 If a county imposes a discretionary sales surtax that is not 1171 listed in this subparagraph, the department shall make the 1172 applicable divisor available in an electronic format or 1173 otherwise. Additional divisors mustshallbear the same 1174 mathematical relationship to the next higher and next lower 1175 divisors as the new surtax rate bears to the next higher and 1176 next lower surtax rates for which divisors have been 1177 established. IfWhena machine is activated by a slug, token, 1178 coupon, oranysimilar device thatwhichhas been purchased, the 1179 tax is on the price paid by the user of the device for such 1180 device. 1181 2. As used in this paragraph, the term “operator” means a 1182anyperson who possesses a coin-operated amusement machine for 1183 the purpose of generating sales through that machine and who is 1184 responsible for removing the receipts from the machine. 1185 a. If the owner of the machine is also the operator of it, 1186 he or she isshall beliable for payment of the tax without any 1187 deduction for rent or a license fee paid to a location owner for 1188 the use ofanyreal property on which the machine is located. 1189 b. If the owner or lessee of the machine is also its 1190 operator, he or she isshall beliable for payment of the tax on 1191 the purchase or lease of the machine, as well as the tax on 1192 sales generated through the machine. 1193 c. If the proprietor of the business where the machine is 1194 located does not own the machine, he or she shall be deemedto1195bethe lessee and operator of the machine and is responsible for 1196 the payment of the tax on sales, unless such responsibility is 1197 otherwise provided for in a written agreement between him or her 1198 and the machine owner. 1199 3.a.An operator of a coin-operated amusement machine may 1200 not operate or cause to be operated in this stateanysuch 1201 machine until the operator registershas registeredwith the 1202 department, applies to the department for an identifying 1203 certificate, andhasconspicuously displays suchdisplayed an1204identifyingcertificate on the premises where the coin-operated 1205 amusement machines are being operatedissued by the department. 1206The identifying certificate shall be issued by the department1207upon application from the operator.The identifying certificate 1208 mustshallinclude a unique number,andthe certificate shallbe 1209 permanently marked with the operator’s name, the operator’s 1210 sales tax number, and the maximum number of machines to be 1211 operated under the certificate. An identifying certificate may 1212shallnot be transferred from one operator to another.The1213identifying certificate must be conspicuously displayed on the1214premises where the coin-operated amusement machines are being1215operated.1216 a.b.The operator of the machine must obtain an identifying 1217 certificate before the machine is first operated in the state 1218 and by July 1 of each year thereafter. The annual fee for the 1219eachcertificate shall be based on the number of machines 1220 identified on the application times $30 and is due and payable 1221 upon applyingapplicationfor the identifying device. The 1222 application mustshallcontain the operator’s name, sales tax 1223 number, business address where the machines are being operated, 1224 and the number of machines being operatedin operationat that 1225 place of businessby the operator. AnNooperator may not 1226 operate more machines than are listed on the certificate. A new 1227 certificate is required if more machines are to bebeing1228 operated at that location than are listed on the certificate. 1229 The fee for the new certificate shall be based on the number of 1230 additional machines identified on the application form times 1231 $30. 1232 b.c.A penalty of $250 per machine is imposed on the 1233 operator for failing to properly obtain and display the required 1234 identifying certificate. A penalty of $250 is imposed on the 1235 lessee of aanymachine placed in a place of business without a 1236 validpropercurrent identifying certificate. Such penalties are 1237shall applyin addition to all other applicable taxes, interest, 1238 and penalties. 1239 c.d.Operators of coin-operated amusement machines must 1240 obtain a separate sales and use tax certificate of registration 1241 for each county in which such machines are located. One sales 1242 and use tax certificate of registration is sufficient for all of 1243 the operator’s machines within a single county. 1244 4.The provisions ofThis paragraph doesdonot apply to 1245 coin-operated amusement machines owned and operated by churches 1246 or synagogues. 1247 5. In addition toanyother penalties imposed by this 1248 chapter, a person who knowingly and willfully violates aany1249 provision of this paragraph commits a misdemeanor of the second 1250 degree, punishable as provided in s. 775.082 or s. 775.083. 1251 6. The department may adopt rules necessary to administer 1252the provisions ofthis paragraph. 1253 (i)1. At the rate of 6 percent on charges for all: 1254 a. Investigation servicesDetective, security guards and 1255 patrol servicesburglar protection, armored car services, and 1256 security systemother protectionservices,(NAICS National 1257 Numbers 561611, 561612, 561613, and 561621, respectively). AAny1258 law enforcement officer, as defined in s. 943.10, who is 1259 performing approved duties as determined by his or her local law 1260 enforcement agency in his or her capacity as a law enforcement 1261 officer, and who is subject to the direct and immediate command 1262 of thehis or herlaw enforcement agency, and wearing ain the1263 law enforcement officer’s uniformasauthorized by thehis or1264herlaw enforcement agency, is performing law enforcement and 1265 public safety services and is not performing investigation 1266 servicesdetective, security guards and patrol servicesburglar1267protection, armored car services, or security systemother1268protectiveservices, if the law enforcement officer is 1269 performing his or her approved duties in a geographical area in 1270 which the law enforcement officer has arrest jurisdiction. Such 1271 law enforcement and public safety services are not subject to 1272 tax irrespective of whether the duty is characterized as “extra 1273 duty,” “off-duty,” or “secondary employment,” and irrespective 1274 of whether the officer is paid directly or through the officer’s 1275 agency by an outside source. The term “law enforcement officer” 1276 includes a full-time or part-time law enforcement officer 1277officers, and ananyauxiliary law enforcement officer if the,1278when suchauxiliary law enforcement officer is working under the 1279 direct supervision of a full-time or part-time law enforcement 1280 officer. 1281 b. Janitorial servicesNonresidential cleaning, excluding 1282 cleaning of the interiors of transportation equipment, and 1283 nonresidential building exterminating and pest control services, 1284(NAICS National Numbers561710 and561720 and 561710, 1285 respectively). 1286 2. As used in this paragraph, “NAICS” means those 1287 classifications contained in the North American Industry 1288 Classification System, as published in 20122007by the Office 1289 of Management and Budget, Executive Office of the President. 1290 3. Charges for investigation servicesdetective, security 1291 guards and patrol servicesburglar protection, armored car 1292 services, and security systemother protection securityservices 1293 performed in this state but used outside this state are exempt 1294 from taxation. Charges for investigation servicesdetective, 1295 security guards and patrol servicesburglar protection, armored 1296 car services, and security systemother protection security1297 services performed outside this state and used in this state are 1298 subject to tax. 1299 4. If a transaction involves both the sale or use of a 1300 service taxable under this paragraph and the sale or use of a 1301 service oranyother item not taxable under this chapter, the 1302 consideration paid must be separately identified and stated with 1303 respect to the taxable and exempt portions of the transaction or 1304 the entire transaction isshall bepresumed taxable. The burden 1305 isshall beon the seller of the service or the purchaser of the 1306 service, aswhicheverapplicable, to overcome this presumption 1307 by providing documentary evidence as to which portion of the 1308 transaction is exempt from tax. The department mayis authorized1309toadjust the amount of consideration identified as the taxable 1310 and exempt portions of the transaction; however, a determination 1311 that the taxable and exempt portions are inaccurately stated and 1312 that the adjustment is applicable must be supported by 1313 substantial competent evidence. 1314 5. Each seller of services subject to sales tax pursuant to 1315 this paragraph shall maintain a monthly log showing each 1316 transaction for which sales tax was not collected because the 1317 services meet the requirements of subparagraph 3. for out-of 1318 state use. The log must identify the purchaser’s name, location 1319 and mailing address, and federal employer identification number, 1320 if a business, orthesocial security number, if an individual, 1321 the service sold, the price of the service, the date of sale, 1322 the reason for the exemption, and the sales invoice number. The 1323 monthly log shall be maintained pursuant to the same 1324 requirements and subject to the same penalties imposed for the 1325 keeping of similar records pursuant to this chapter. 1326 (j)1. Notwithstanding any other provision of this chapter, 1327there is hereby levieda tax on the sale, use, consumption, or 1328 storage for use in this state of aanycoin or currency, whether 1329 in circulation or not, is levied if, whensuch coin or currency: 1330 a. Is not legal tender; 1331 b. If legal tender, is sold, exchanged, or traded at a rate 1332 in excess of its face value; or 1333 c. Is sold, exchanged, or traded at a rate based on its 1334 precious metal content. 1335 2. Such tax shall be at a rate of 6 percent of the price at 1336 which the coin or currency is sold, exchanged, or traded, except 1337 that such tax may not be levied on, with respect toa coin or 1338 currency thatwhichis legal tender of the United States and 1339 thatwhichis sold, exchanged, or traded, such tax shall not be1340levied. 1341 3.There are exempt from this taxExchanges of coins or 1342 currency thatwhichare in general circulation in, and legal 1343 tender of, one nation for coins or currency thatwhichare in 1344 general circulation in, and legal tender of, another nation if 1345whenexchanged solely for use as legal tender and at an exchange 1346 rate based on the relative value of each as a medium of 1347 exchange, are exempt from the tax. 1348 4. With respect to aanytransaction that involves the sale 1349 of coins or currency taxable under this paragraph in which the 1350 taxable amount represented by the sale of such coins or currency 1351 exceeds $500, the entire amountrepresented by the saleof such 1352 salecoins or currencyis exempt from the taximposed under this1353paragraph. The dealer must maintain proper documentation, as 1354 prescribed by rule of the department, to identify that portion 1355 of a transaction which involves the sale of coins or currency 1356 and is exempt under this subparagraph. 1357 (k) At the rate of 6 percent of the sales price of each 1358 gallon of diesel fuel not taxed under chapter 206 purchased for 1359 use in a vessel, except dyed diesel fuel that is exempt pursuant 1360 to s. 212.08(4)(a)4. 1361 (l) Florists located in this state are liable for sales tax 1362 on sales to retail customers regardless of where or by whom the 1363 items sold are to be delivered. Florists located in this state 1364 are not liable for sales tax on payments received from other 1365 florists for items delivered to customers in this state. 1366 (m) Operators of game concessions or other concessionaires 1367 who customarily award tangible personal property as prizes may, 1368 in lieu of paying tax on the cost price of such property, pay 1369 tax on 25 percent of the gross receipts from such concession 1370 activity. 1371 (2) The tax shall be collected by the dealer, as defined1372herein,and remitted by the dealer to the state at the time and 1373 in the manner as hereinafter provided. 1374 (3) The tax so levied is in addition to all other taxes, 1375 whether levied in the form of excise, license, or privilege 1376 taxes, and in addition to all other fees and taxes levied. 1377(4) The tax imposed pursuant to this chapter shall be due1378and payable according to the brackets set forth in s. 212.12.1379 (4)(5)Notwithstanding any other provision of this chapter, 1380 the maximum amount of tax imposed under this chapter and 1381 collected on each sale or use of a boat in this state may not 1382 exceed $18,000 and on each repair of a boat in this state may 1383 not exceed $60,000. 1384 Section 6. Subsection (6) of section 212.0506, Florida 1385 Statutes, is amended to read: 1386 212.0506 Taxation of service warranties.— 1387(6) This tax shall be due and payable according to the1388brackets set forth in s. 212.12.1389 Section 7. Section 212.054, Florida Statutes, is amended to 1390 read: 1391 212.054 Discretionary sales surtax; limitations, 1392 administration, and collection.— 1393 (1) ANogeneral excise tax on sales may notshallbe 1394 levied by the governing body of aanycounty unless specifically 1395 authorized underins. 212.055. SuchAny generalexcise taxon1396sales authorized pursuant to said sectionshall be administered 1397 and collected exclusively as provided in this section. 1398 (2)(a) The tax imposed by the governing body of aany1399 county authorized to so levy pursuant to s. 212.055 isshall be1400 a discretionary surtax on all transactions occurring in the 1401 county whichtransactionsare subject to the state tax imposed 1402 on sales, use, services, rentals, admissions, and other 1403 transactions by this chapter and communications services as 1404 defined for purposes of chapter 202. The surtax, if levied, 1405 shall be computed as the applicable rate or rates authorized 1406 pursuant to s. 212.055 times the amount of taxable sales and 1407 taxable purchases representing such transactions. If the surtax 1408 is levied on the sale of an item of tangible personal property 1409 or on the sale of a service, the surtax shall be computed by 1410 multiplying the rate imposed by the county within which the sale 1411 occurs by the amount of the taxable sale. The sale of an item of 1412 tangible personal property or the sale of a service is not 1413 subject to the surtax if the property, the service, or the 1414 tangible personal property representing the service is delivered 1415 within a county that does not impose a discretionary sales 1416 surtax. 1417 (b) However: 1418 1. The sales amount above $5,000 on a motor vehicle, 1419 aircraft, boat, manufactured home, modular home, or mobile home 1420 isany item of tangible personal property shallnotbesubject 1421 to the surtax.However, charges for prepaid calling1422arrangements, as defined in s. 212.05(1)(e)1.a., shall be1423subject to the surtax. For purposes of administering the $5,0001424limitation on an item of tangible personal property, if two or1425more taxable items of tangible personal property are sold to the1426same purchaser at the same time and, under generally accepted1427business practice or industry standards or usage, are normally1428sold in bulk or are items that, when assembled, comprise a1429working unit or part of a working unit, such items must be1430considered a single item for purposes of the $5,000 limitation1431when supported by a charge ticket, sales slip, invoice, or other1432tangible evidence of a single sale or rental.1433 2. In the case of utility services covering a period 1434 starting before and ending after the effective date of a surtax 1435 adoption, termination, or rate increase or decrease, the rate 1436 adoption, termination, increase, or decrease applies to the 1437 first billing period starting on or after the effective date of 1438 changebilled on or after the effective date of any such surtax,1439the entire amount of the charge for utility services shall be1440subject to the surtax.In the case of utility services billed1441after the last day the surtax is in effect, the entire amount of1442the charge on said items shall not be subject to the surtax.1443“Utility service,”As used in this section, the term “utility 1444 service” does not includeanycommunications services as defined 1445 in chapter 202. 1446 3. In the case of written contracts thatwhichare signed 1447 beforeprior tothe effective date ofanysuch surtax for the 1448 construction of improvements to real property or for remodeling 1449 of existing structures, the surtax shall be paid by the 1450 contractor responsible for the performance of the contract. 1451 However, the contractor may apply for one refund ofanysuch 1452 surtax paid on materials necessary for the completion of the 1453 contract. AnAnyapplication for refund mustshallbe made 1454 withinno later than15 months afterfollowinginitial 1455 imposition of the surtax in that county. The application for 1456 refund shall be in the manner prescribed by the department by 1457 rule. A complete application mustshallinclude proof of the 1458 written contract and of payment of the surtax, and. The1459application shall containa sworn statement, signed by the 1460 applicant or its representative, attesting to the validity of 1461 the application. The department shall, within 30 days after 1462 approval of a complete application, certify to the county 1463 information necessary for issuance of a refund to the applicant. 1464 Counties mayare hereby authorized toissue refunds for this 1465 purpose and shall set aside from the proceeds of the surtax a 1466 sum sufficient to pay any refund lawfully due. AAnyperson who 1467 fraudulently obtains or attempts to obtain a refund pursuant to 1468 this subparagraph, in addition to being liable for repayment of 1469 theanyrefund fraudulently obtained plus a mandatory penalty of 1470 100 percent of the refund, commitsis guilty ofa felony of the 1471 third degree, punishable as provided in s. 775.082, s. 775.083, 1472 or s. 775.084. 1473 4. In the case of aanyvessel, railroad, or motor vehicle 1474 common carrier entitled to partial exemption from tax imposed 1475 under this chapter pursuant to s. 212.08(4), (8), or (9), the 1476 basis for imposition of surtax isshall bethe same as provided 1477 in s. 212.08 and the ratio shall be applied each month to total 1478 purchases in this state of property qualified for proration 1479 which is delivered or sold in the taxing county to establish the 1480 portion used and consumed in intracounty movement and subject to 1481 surtax. 1482 (3) Except as otherwise provided in this section, a surtax 1483 applies to a retail sale, lease, or rental of tangible personal 1484 property, a digital good, or a service if, under s. 212.06(17), 1485 the transaction occurs in a county that imposes a surtax under 1486 s. 212.055. 1487 (4)(3)In determining whether a transaction occurs in a 1488 county imposing a surtaxFor the purpose of this section, a1489transaction shall be deemed to have occurred in a county1490imposing the surtax when: 1491 (a)1.The retail sale of a modular or manufactured home, 1492 not including a mobile home, occurs in the county to which the 1493 home is deliveredincludes an item of tangible personal1494property, a service, or tangible personal property representing1495a service, and the item of tangible personal property, the1496service, or the tangible personal property representing the1497service is delivered within the county.If there is no1498reasonable evidence of delivery of a service, the sale of a1499service is deemed to occur in the county in which the purchaser1500accepts the bill of sale.1501 (b)2.The retail sale, excluding a lease or rental, of a 1502 motor vehicle that does not qualify as transportation equipment, 1503 as defined in s. 212.06(17), or the retail sale of aof any1504motor vehicle ormobile home of a class or type thatwhichis 1505 required to be registered in this state or in any other state 1506 occursshall be deemed to have occurredonlyin the county 1507 identified fromastheresidenceaddress of the purchaser on the 1508 registration or title document for thesuchproperty. 1509 (c)(b)Admission charged for an event occursThe event for1510which an admission is charged is locatedin the county in which 1511 the event is held. 1512 (d)(c)A lease or rental of real property occurs in the 1513 county in which the real property is locatedThe consumer of1514utility services is located in the county. 1515 (e)(d)1.The retail sale, excluding a lease or rental, of 1516 an aircraft that does not qualify as transportation equipment, 1517 as defined in s. 212.06(17), or of a boat of a class or type 1518 that is required to be registered, licensed, titled, or 1519 documented in this state or by the Federal Government occurs in 1520 the county to which the aircraft or boat is delivered. The user 1521 of ananyaircraft or boat of a class or type thatwhichis 1522 required to be registered, licensed, titled, or documented in 1523 this state or by the United States Government imported into the 1524 county for use, consumption, distribution, or storage to be used 1525 or consumed occurs in the county in which the user is locatedin1526the county. 1527 1.2.Except as provided in s. 212.06(8)(b)However, it is 1528shall bepresumed that such items that are used outside the 1529 county imposing the surtax for 6 months or morelongerbefore 1530 being imported into thatthecounty were not purchased for use 1531 in thatthecounty, except as provided in s. 212.06(8)(b). 1532 2.3.This paragraph does not apply to the use or 1533 consumption of items onuponwhich a like tax of equal or 1534 greater amount has been lawfully imposed and paid outside the 1535 county. 1536 (f)(e)The purchasepurchaserof aanymotor vehicle or 1537 mobile home of a class or type thatwhichis required to be 1538 registered in this state occurs in the county identified from 1539 the residential address of the purchaseris a resident of the1540taxing county as determined by the address appearing on or to be1541reflectedon the registration document for thesuchproperty. 1542 (g)(f)1.The use, consumption, distribution, or storage of 1543 aAnymotor vehicle or mobile home of a class or type thatwhich1544 is required to be registered in this state and that is imported 1545 from another state occurs in the county into which it is 1546 importedinto the taxing county by a user residing therein for1547the purpose of use, consumption, distribution, or storage in the1548taxing county. 15492.However, it isshall bepresumed that such items that 1550 are used outside the taxing county for 6 months or longer before 1551 being imported into the county were not purchased for use in the 1552 county. 1553(g) The real property which is leased or rented is located1554in the county.1555 (h) AThetransient rental transaction occurs in the county 1556 in which the rental property is located. 1557(i) The delivery of any aircraft or boat of a class or type1558which is required to be registered, licensed, titled, or1559documented in this state or by the United States Government is1560to a location in the county. However, this paragraph does not1561apply to the use or consumption of items upon which a like tax1562of equal or greater amount has been lawfully imposed and paid1563outside the county.1564 (i)(j)A transaction occurs in a county imposing a surtax 1565 if the dealer owing a use tax on purchases or leases is located 1566 in thatthecounty. 1567(k) The delivery of tangible personal property other than1568that described in paragraph (d), paragraph (e), or paragraph (f)1569is made to a location outside the county, but the property is1570brought into the county within 6 months after delivery, in which1571event, the owner must pay the surtax as a use tax.1572 (j)(l)The use of a coin-operated amusement or vending 1573 machine occursis locatedin the county in which the machine is 1574 located. 1575 (k)(m)AnThe florist taking theoriginal order taken by a 1576 florist for the sale ofto selltangible personal property 1577 occursis locatedin the county in which the florist taking the 1578 order is located, notwithstanding any other provision of this1579section. 1580 (5)(4)(a)The department shall administer, collect, and 1581 enforce the tax authorized under s. 212.055 pursuant to the same 1582 procedures used in the administration, collection, and 1583 enforcement of the general state sales tax imposed underthe1584provisions ofthis chapter, except as provided in this section. 1585 The provisions of this chapter regarding interest and penalties 1586 on delinquent taxesshallapply to the surtax. Discretionary 1587 sales surtaxes mayshallnot be included in the computation of 1588 estimated taxes pursuant to s. 212.11. Notwithstanding any other 1589 provision of law, a dealer need not separately state the amount 1590 of the surtax on the charge ticket, sales slip, invoice, or 1591 other tangible evidence of sale. 1592 (a) As used inFor the purposes ofthis section and s. 1593 212.055, the “proceeds” of aanysurtax means all funds 1594 collected and received by the department pursuant to a specific 1595 authorization and levy under s. 212.055, includinganyinterest 1596 and penalties on delinquent surtaxes. 1597 (b) The proceeds of a discretionary sales surtax collected 1598 by the selling dealer located in a county imposing the surtax 1599 shall be returned, less the cost of administration, to the 1600 county where the selling dealer is located. The proceeds shall 1601 be transferred to the Discretionary Sales Surtax Clearing Trust 1602 Fund. A separate account shall be established in the trust fund 1603 for each county imposing a discretionary surtax. The amount 1604 deducted for the costs of administration may not exceed 3 1605 percent of the total revenue generated for all counties levying 1606 a surtax authorized underins. 212.055. The amount deducted for 1607 the costs of administration may be used only for costs that are 1608 solely and directly attributable to the surtax. The total cost 1609 of administration shall be prorated among those counties levying 1610 the surtax based onthe basis ofthe amount collected for a 1611 particular county compared to the total amount collected for all 1612 counties. The department shall distribute the moneys in the 1613 trust fund to the appropriate counties each month, unless 1614 otherwise provided in s. 212.055. 1615 (c)1.AAnydealer located in a county that does not impose 1616 a discretionary sales surtax but who collects the surtax due to 1617 sales of tangible personal property or services delivered 1618 outside the county shall remit monthly the proceeds of the 1619 surtax to the department to be deposited into an account in the 1620 Discretionary Sales Surtax Clearing Trust Fund which is separate 1621 from the county surtax collection accounts. The department shall 1622 distribute funds in this account using a distribution factor 1623 determined for each county that levies a surtax and multiplied 1624 by the amount of funds in the account and available for 1625 distribution. 1626 1. The distribution factor for each county equals the 1627 product of: 1628 a. The county’s latest official population determined 1629 pursuant to s. 186.901; 1630 b. The county’s rate of surtax; and 1631 c. The number of months the county has levied a surtax 1632 during the most recent distribution period,;divided by the sum 1633 of all such products of the counties levying the surtax during 1634 the most recent distribution period. 1635 2. The department shall compute distribution factors for 1636 eligible counties once each quarter and make appropriate 1637 quarterly distributions. 1638 3. A county that fails to timely provide the information 1639 required by this section to the department authorizes the 1640 department, by such action,to use the best information 1641 available to it in distributing surtax revenues to the county. 1642 If this information is unavailable to the department, the 1643 department may partially or entirely disqualify the county from 1644 receiving surtax revenues under this paragraph. A county that 1645 fails to provide timely information waives its right to 1646 challenge the department’s determination of the county’s share, 1647 if any, of revenues provided under this paragraph. 1648(5) No discretionary sales surtax or increase or decrease1649in the rate of any discretionary sales surtax shall take effect1650on a date other than January 1. No discretionary sales surtax1651shall terminate on a day other than December 31.1652 (6) The governing body of aanycounty levying a 1653 discretionary sales surtax shall enact an ordinance levying the 1654 surtax in accordance with the procedures described in s. 1655 125.66(2). 1656 (7)(a)An adoption, a repeal, or a rate change of a surtax 1657 by the governing body of aanycounty levying a discretionary 1658 sales surtax or the school board of aanycounty levying the 1659 school capital outlay surtax authorized by s. 212.055(6) is 1660 effective on April 1. 1661 (a) A county or school board that adopts, repeals, or 1662 changes the rate of such surtax shall notify the department 1663 within 10 days after final adoption by ordinance or referendum 1664of an imposition, termination, or rate change of the surtax, but 1665 no later than the October 20 immediately preceding the April 1 1666November 16 prior to theeffective date. The notice must specify 1667 the time period during which the surtax iswill bein effect and 1668 the rate, and must include a copy of the ordinance and such 1669 other information as the department requires by rule. Failure to 1670 timely provide such notification to the department shall result 1671 in the delay of the effective date fora period of1 year. 1672 (b) In addition to the notification required by paragraph 1673 (a), the governing body of aanycounty proposing to levy a 1674 discretionary sales surtax or the school board of aanycounty 1675 proposing to levy the school capital outlay surtax authorized by 1676 s. 212.055(6) shall notify the department by October 1 if the 1677 referendum or consideration of the ordinance that would result 1678 in imposition, termination, or rate change of the surtax is 1679 scheduled to occur on or after October 1 of that year. Failure 1680 to timely provide such notification to the department shall 1681 result in the delay of the effective date fora period of1 1682 year. 1683 (c) The department shall provide notice to affected sellers 1684 of the adoption, repeal, or rate change of the surtax by the 1685 February 1 immediately preceding the April 1 effective date. 1686 (d) Notwithstanding the date set in an ordinance for the 1687 termination of a surtax, a surtax may terminate only on March 1688 31. A surtax imposed before January 1, 2014, for which an 1689 ordinance provides a different termination date, also terminates 1690 on the March 31 after the termination date established in the 1691 ordinance. 1692 (8) With respect to aanymotor vehicle or mobile home of a 1693 class or type thatwhichis required to be registered in this 1694 state, the tax due on a transaction occurring in the taxing 1695 countyas herein providedshall be collected from the purchaser 1696 or user incident to the titling and registration of such 1697 property, irrespective of whether such titling or registration 1698 occurs in the taxing county. 1699 (9) The department may certify vendor databases and shall 1700 purchase or otherwise make available a database or databases, 1701 singly or in combination, which describe boundary changes for 1702 all taxing jurisdictions, including a description of the change 1703 and the effective date of a boundary change; provide all sales 1704 and use tax rates by jurisdiction; assign to each five-digit and 1705 nine-digit zip code the proper rate and jurisdiction, and apply 1706 the lowest combined rate imposed in the zip code if the area 1707 includes more than one tax rate in any level of taxing 1708 jurisdiction; and use address-based boundary database records 1709 for assigning taxing jurisdictions and associated tax rates. 1710 (a) A seller or certified service provider that collects 1711 and remits the state tax and local tax imposed by this chapter 1712 shall be held harmless from tax, interest, and penalties due 1713 solely as a result of relying on erroneous data on tax rates, 1714 boundaries, or taxing jurisdiction assignments provided by the 1715 state if the seller or certified service provider exercises due 1716 diligence when employing an electronic database provided by the 1717 department under this subsection or employing a state-certified 1718 database to determine the taxing jurisdiction and tax rate for a 1719 transaction. 1720 (b) If a seller or certified service provider is unable to 1721 determine the applicable rate and jurisdiction using an address 1722 based database record after exercising due diligence, the seller 1723 or certified service provider may apply the applicable rate 1724 associated with the purchaser’s nine-digit zip code. 1725 (c) If a nine-digit zip code designation is not available 1726 for a street address, or if a seller or certified service 1727 provider is unable to determine the nine-digit zip code 1728 designation applicable to a purchase after exercising due 1729 diligence, the seller or certified service provider may apply 1730 the rate associated with the five-digit zip code. 1731 (d) There is a rebuttable presumption that a seller or 1732 certified service provider has exercised due diligence if the 1733 seller or certified service provider has attempted to determine: 1734 1. The tax rate and jurisdiction by using state-certified 1735 software that makes this assignment from the street address and 1736 zip code information applicable to the purchase; or 1737 2. The nine-digit zip code designation by using state 1738 certified software that makes this designation from the street 1739 address and the five-digit zip code applicable to a purchase. 1740 (e) If a seller or certified service provider does not use 1741 one of the methods specified in paragraph (a), the seller or 1742 certified service provider may be held liable to the department 1743 for tax, interest, and penalties that are due for charging and 1744 collecting the incorrect amount of tax. 1745 (10) A purchaser shall be held harmless from tax, interest, 1746 and penalties for having failed to pay the amount of sales or 1747 use tax due solely because: 1748 (a) The seller or certified service provider relied on 1749 erroneous data on tax rates, boundaries, or taxing jurisdiction 1750 assignments provided by the department; 1751 (b) A purchaser holding a direct-pay permit relied on 1752 erroneous data on tax rates, boundaries, or taxing jurisdiction 1753 assignments provided by the department; or 1754 (c) A purchaser relied on erroneous data supplied in a 1755 database described in paragraph (9)(a). 1756 (11) A seller is not liable for failing to collect tax at 1757 the new tax rate if: 1758 (a) The new rate takes effect within 30 days after the new 1759 rate is enacted; 1760 (b) The seller collected the tax at the preceding rate; 1761 (c) The seller’s failure to collect the tax at the new rate 1762 does not extend beyond 30 days after the enactment of the new 1763 rate; and 1764 (d) The seller did not fraudulently fail to collect at the 1765 new rate or solicit purchasers based on the preceding rate. 1766 Section 8. Section 212.0596, Florida Statutes, is repealed. 1767 Section 9. Paragraph (c) of subsection (2) and subsections 1768 (3) and (5) of section 212.06, Florida Statutes, are amended, 1769 and subsection (17) is added to that section, to read: 1770 212.06 Sales, storage, use tax; collectible from dealers; 1771 “dealer” defined; dealers to collect from purchasers; 1772 legislative intent as to scope of tax.— 1773 (2) 1774 (c) The term “dealer” is further defined to mean aevery1775 person, as used in this chapter,who sells at retail or who 1776 offers for sale at retail, or who has in his or her possession 1777 for sale at retail;orfor use, consumption, or distribution; or 1778 for storage to be used or consumed in this state, tangible 1779 personal propertyas defined herein, including a retailer who1780transacts a mail order sale. 1781 (3)(a) Except as provided in paragraph (b), every dealer 1782 making sales, whether within or outside the state, of tangible 1783 personal property for distribution, storage, or use or other 1784 consumption, in this state, shall, at the time of making sales, 1785 collect the tax imposed by this chapter from the purchaser. 1786 (b) Notwithstanding subsection (17), a purchaser of direct 1787 mail who is not a holder of a direct-pay permit shall, in 1788 conjunction with the purchase, provide a direct-mail form or 1789 information to the seller to show the jurisdictions to which the 1790 direct mail is delivered to recipients. 1791 1. Upon receipt of such information from the purchaser, the 1792 seller shall collect the tax according to the delivery 1793 information provided by the purchaser. In the absence of bad 1794 faith, the seller is relieved of further obligation to collect 1795 tax on a transaction for which the seller has collected tax 1796 pursuant to the delivery information provided by the purchaser. 1797 2. If the purchaser of direct mail does not have a direct 1798 pay permit and does not provide the seller with a direct-mail 1799 form or delivery information, the seller shall collect the tax 1800 according to subparagraph (17)(c)5. This paragraph does not 1801 limit a purchaser’s obligation to remit sales or use tax to a 1802 state to which the direct mail is delivered. 1803 3. If a purchaser of direct mail provides the seller with 1804 documentation of direct-pay authority, the purchaser is not 1805 required to provide a direct-mail form or delivery information 1806 to the seller.A purchaser of printed materials shall have sole1807responsibility for the taxes imposed by this chapter on those1808materials when the printer of the materials delivers them to the1809United States Postal Service for mailing to persons other than1810the purchaser located within and outside this state. Printers of1811materials delivered by mail to persons other than the purchaser1812located within and outside this state shall have no obligation1813or responsibility for the payment or collection of any taxes1814imposed under this chapter on those materials. However, printers1815are obligated to collect the taxes imposed by this chapter on1816printed materials when all, or substantially all, of the1817materials will be mailed to persons located within this state.1818For purposes of the printer’s tax collection obligation, there1819is a rebuttable presumption that all materials printed at a1820facility are mailed to persons located within the same state as1821that in which the facility is located. A certificate provided by1822the purchaser to the printer concerning the delivery of the1823printed materials for that purchase or all purchases shall be1824sufficient for purposes of rebutting the presumption created1825herein.1826 4.2.The department mayof Revenue is authorized toadopt 1827 rules and forms to administerimplement the provisions ofthis 1828 paragraph. 1829 (5)(a)1.Except as provided in subparagraph 2., It is not1830the intention ofThis chapter does nottolevy a tax upon 1831 tangible personal property imported, produced, or manufactured 1832 in this state for export if:, provided that tangible personal1833property may not be considered as being imported, produced, or1834manufactured for export unless1835 1. The importer, producer, or manufacturer: 1836 a. Delivers the tangible personal propertysameto a 1837 licensed exporter for exporting or to a common carrier for 1838 shipment outside the state or mails the same by United States 1839 mail to a destination outside the state;or, in the case of1840aircraft being exported under their own power to a destination1841outside the continental limits of the United States, by1842submission1843 b. Submits to the departmentofa duly signed and validated 1844 United States customs declaration for an aircraft that is 1845 exported under its own power to a destination outside of the 1846 continental United States which shows,showingthe departure of 1847 the aircraft from the continental United States and; and further1848with respect to aircraft,the canceled United States registry of 1849 thesaidaircraft; orin the case of1850 c. Submits documentation, as specified by rule, to the 1851 department which shows the departure of an aircraft of foreign 1852 registry from the continental United States on which parts and 1853 equipment have been installedon aircraft of foreign registry,1854by submission to the department of documentation, the extent of1855which shall be provided by rule, showing the departure of the1856aircraft from the continental United States; ornor is it the1857intention of this chapter to levy a tax on any sale which1858 2. The state is prohibited from taxing the sale under the 1859 Constitution or laws of the United States. 1860 1861 Every retail sale made to a person physically present at the 1862 time of sale shall be presumed to have been delivered in this 1863 state. 18642.a. Notwithstanding subparagraph 1., a tax is levied on1865each sale of tangible personal property to be transported to a1866cooperating state as defined in sub-subparagraph c., at the rate1867specified in sub-subparagraph d. However, a Florida dealer will1868be relieved from the requirements of collecting taxes pursuant1869to this subparagraph if the Florida dealer obtains from the1870purchaser an affidavit setting forth the purchaser’s name,1871address, state taxpayer identification number, and a statement1872that the purchaser is aware of his or her state’s use tax laws,1873is a registered dealer in Florida or another state, or is1874purchasing the tangible personal property for resale or is1875otherwise not required to pay the tax on the transaction. The1876department may, by rule, provide a form to be used for the1877purposes set forth herein.1878b. For purposes of this subparagraph, “a cooperating state”1879is one determined by the executive director of the department to1880cooperate satisfactorily with this state in collecting taxes on1881mail order sales. No state shall be so determined unless it1882meets all the following minimum requirements:1883(I) It levies and collects taxes on mail order sales of1884property transported from that state to persons in this state,1885as described in s. 212.0596, upon request of the department.1886(II) The tax so collected shall be at the rate specified in1887s. 212.05, not including any local option or tourist or1888convention development taxes collected pursuant to s. 125.01041889or this chapter.1890(III) Such state agrees to remit to the department all1891taxes so collected no later than 30 days from the last day of1892the calendar quarter following their collection.1893(IV) Such state authorizes the department to audit dealers1894within its jurisdiction who make mail order sales that are the1895subject of s. 212.0596, or makes arrangements deemed adequate by1896the department for auditing them with its own personnel.1897(V) Such state agrees to provide to the department records1898obtained by it from retailers or dealers in such state showing1899delivery of tangible personal property into this state upon1900which no sales or use tax has been paid in a manner similar to1901that provided in sub-subparagraph g.1902c. For purposes of this subparagraph, “sales of tangible1903personal property to be transported to a cooperating state”1904means mail order sales to a person who is in the cooperating1905state at the time the order is executed, from a dealer who1906receives that order in this state.1907d. The tax levied by sub-subparagraph a. shall be at the1908rate at which such a sale would have been taxed pursuant to the1909cooperating state’s tax laws if consummated in the cooperating1910state by a dealer and a purchaser, both of whom were physically1911present in that state at the time of the sale.1912e. The tax levied by sub-subparagraph a., when collected,1913shall be held in the State Treasury in trust for the benefit of1914the cooperating state and shall be paid to it at a time agreed1915upon between the department, acting for this state, and the1916cooperating state or the department or agency designated by it1917to act for it; however, such payment shall in no event be made1918later than 30 days from the last day of the calendar quarter1919after the tax was collected. Funds held in trust for the benefit1920of a cooperating state shall not be subject to the service1921charges imposed by s. 215.20.1922f. The department is authorized to perform such acts and to1923provide such cooperation to a cooperating state with reference1924to the tax levied by sub-subparagraph a. as is required of the1925cooperating state by sub-subparagraph b.1926g. In furtherance of this act, dealers selling tangible1927personal property for delivery in another state shall make1928available to the department, upon request of the department,1929records of all tangible personal property so sold. Such records1930shall include a description of the property, the name and1931address of the purchaser, the name and address of the person to1932whom the property was sent, the purchase price of the property,1933information regarding whether sales tax was paid in this state1934on the purchase price, and such other information as the1935department may by rule prescribe.1936 (b)1.Notwithstandingthe provisions ofparagraph (a),it1937is not the intention ofthis chapter does nottolevy a tax on 1938 the sale of tangible personal property to a nonresident dealer 1939 who does not hold a Florida sales tax registration if, provided1940 suchnonresidentdealer furnishes the seller a statement 1941 declaring that the tangible personal property will be 1942 transported outside this state by the nonresident dealer for the 1943 sole purpose of resaleand for no other purpose. 1944 1. The statement mustshallinclude, but not be limited to,1945 the nonresident dealer’s name, address, applicable passport or 1946 visa number, arrival-departure card number, and evidence of 1947 authority to do business in the nonresident dealer’s home state 1948 or country, such as his or her business name and address, 1949 occupational license number, if applicable, oranyother 1950 suitable requirement. The statement shall be signed by the 1951 nonresident dealer andshallinclude the following sentence: 1952 “Under penalties of perjury, I declare that I have read the 1953 foregoing, and the facts alleged are true to the best of my 1954 knowledge and belief.” 1955 2. The burden of proofof subparagraph 1.rests with the 1956 seller, who must retain the proper documentation to support the 1957 exempt sale. The exempt transaction is subject to verification 1958 by the department. 1959 (c) Notwithstandingthe provisions ofparagraph (a),it is1960not the intention ofthis chapter does nottolevy a tax on the 1961 sale by a printer to a nonresident print purchaser of material 1962 printed by that printer for thatnonresidentprint purchaser if 1963whenthe print purchaser does not furnish the printer a resale 1964 certificate containing a sales tax registration number but does 1965 furnishto the printera statement declaring that such material 1966 will be resold by the nonresident print purchaser. 1967 (17) This subsection shall be used to determine the 1968 location where a transaction occurs for purposes of applying the 1969 tax imposed by this chapter. 1970 (a) As used in this subsection, the term: 1971 1. “Product” means tangible personal property, a digital 1972 good, or a service. 1973 2. “Receive” and “receipt” mean taking possession of 1974 tangible personal property, making first use of services, or 1975 taking possession or making first use of digital goods, 1976 whichever occurs first. The terms do not include possession by a 1977 shipping company on behalf of the purchaser. 1978 3. “Transportation equipment” means: 1979 a. Locomotives and rail cars that are used for the carriage 1980 of persons or property in interstate commerce; 1981 b. Trucks and truck tractors that have a gross vehicle 1982 weight rating (GVWR) of 10,001 pounds or greater, trailers, 1983 semitrailers, or passenger buses that are registered through the 1984 International Registration Plan and operated under the authority 1985 of a carrier authorized and certificated by the United States 1986 Department of Transportation or another federal authority to 1987 engage in the carriage of persons or property in interstate 1988 commerce; 1989 c. Aircraft that are operated by air carriers authorized 1990 and certificated by the United States Department of 1991 Transportation or another federal or a foreign authority to 1992 engage in the carriage of persons or property in interstate or 1993 foreign commerce; or 1994 d. Containers designed for use on and component parts 1995 attached or secured on the items set forth in sub-subparagraphs 1996 a., b., and c. 1997 (b) This subsection does not apply to sales or use taxes 1998 levied on: 1999 1. The retail sale or transfer of a boat, modular home, 2000 manufactured home, or mobile home. 2001 2. The retail sale, excluding a lease or rental, of a motor 2002 vehicle or an aircraft that does not qualify as transportation 2003 equipment. The lease or rental of these items is deemed to have 2004 occurred in accordance with paragraph (e). 2005 3. The retail sale of tangible personal property by a 2006 florist. 2007 2008 Such retail sales occur at the location determined under s. 2009 212.054(4). 2010 (c) The retail sale of a product, excluding a lease or 2011 rental, occurs: 2012 1. When the product is received by the purchaser at a 2013 business location of the seller, at that business location; 2014 2. When the product is not received by the purchaser at a 2015 business location of the seller, at the location of receipt by 2016 the purchaser, or the purchaser’s donee, designated as such by 2017 the purchaser, including the location indicated by instructions 2018 for delivery to the purchaser or donee, known to the seller; 2019 3. If subparagraphs 1. and 2. do not apply, at the location 2020 indicated by an address for the purchaser which is available 2021 from the business records of the seller which are maintained in 2022 the ordinary course of the seller’s business, if use of this 2023 address does not constitute bad faith; 2024 4. If subparagraphs 1., 2., and 3. do not apply, at the 2025 location indicated by an address for the purchaser obtained 2026 during the consummation of the sale, including the address of a 2027 purchaser’s payment instrument, if no other address is available 2028 and use of this address does not constitute bad faith; or 2029 5. If subparagraphs 1.-4. do not apply, including when the 2030 seller is without sufficient information to apply the previous 2031 subparagraphs, at the address from which tangible personal 2032 property was shipped, from which the digital good or the 2033 computer software delivered electronically was first available 2034 for transmission by the seller, or from which the service was 2035 provided, disregarding a location that merely provided the 2036 digital transfer of the product sold. 2037 (d) The lease or rental of tangible personal property, 2038 other than property identified in paragraphs (e) and (f), 2039 occurs: 2040 1. For a lease or rental that requires recurring periodic 2041 payments, when the first periodic payment occurs in accordance 2042 with paragraph (c), notwithstanding the exclusion of lease or 2043 rental in paragraph (c). Subsequent periodic payments are deemed 2044 to have occurred at the primary property location for each 2045 period covered by the payment. The primary property location is 2046 determined by the address for the property provided by the 2047 lessee which is available to the lessor from its records 2048 maintained in the ordinary course of business, if use of this 2049 address does not constitute bad faith. The property location is 2050 not altered by intermittent use of the property at different 2051 locations, such as use of business property that accompanies 2052 employees on business trips and service calls. 2053 2. For a lease or rental that does not require recurring 2054 periodic payments, when the payment occurs in accordance with 2055 paragraph (c), notwithstanding the exclusion of a lease or 2056 rental in paragraph (c). 2057 2058 This paragraph does not affect the imposition or computation of 2059 sales or use tax on leases or rentals based on a lump sum or 2060 accelerated basis or on the acquisition of property for lease. 2061 (e) The lease or rental of a motor vehicle or an aircraft 2062 that does not qualify as transportation equipment shall be 2063 sourced as follows: 2064 1. For a lease or rental that requires recurring periodic 2065 payments, each periodic payment is deemed to take place at the 2066 primary property location. The primary property location is 2067 determined by the address for the property provided by the 2068 lessee which is available to the lessor from its records 2069 maintained in the ordinary course of business, if use of this 2070 address does not constitute bad faith. This location may not be 2071 altered by intermittent use at different locations. 2072 2. For a lease or rental that does not require recurring 2073 periodic payments, the payment is deemed to take place in 2074 accordance with paragraph (d), notwithstanding the exclusion of 2075 a lease or rental in paragraph (d). 2076 2077 This paragraph does not affect the imposition or computation of 2078 sales or use tax on leases or rentals based on a lump sum or 2079 accelerated basis or on the acquisition of property for lease. 2080 (f) The retail sale, including a lease or rental, of 2081 transportation equipment is deemed to take place in accordance 2082 with paragraph (c), notwithstanding the exclusion of a lease or 2083 rental in paragraph (c). 2084 Section 10. Paragraph (c) of subsection (1) of section 2085 212.07, Florida Statutes, is amended, and subsection (10) is 2086 added to that section, to read: 2087 212.07 Sales, storage, use tax; tax added to purchase 2088 price; dealer not to absorb; liability of purchasers who cannot 2089 prove payment of the tax; penalties; general exemptions.— 2090 (1) 2091 (c) Unless the purchaser of tangible personal property that 2092 is incorporated into tangible personal property manufactured, 2093 produced, compounded, processed, or fabricated for one’s own use 2094 and subject to the tax imposed under s. 212.06(1)(b) or is 2095 purchased for export under s. 212.06(5)(a)1.extends a 2096 certificate in compliance with the rules of the department, the 2097 dealer isshall himself or herself beliable for and shall pay 2098 the tax. 2099 (10) The executive director may maintain and publish a 2100 taxability matrix in a downloadable electronic format that has 2101 been approved by the governing board of the Streamlined Sales 2102 and Use Tax Agreement. 2103 (a) The state shall provide notice of changes to the 2104 taxability of the products or services listed in the taxability 2105 matrix. 2106 (b) A seller or certified service provider who collects and 2107 remits the state and local tax imposed by this chapter shall be 2108 held harmless from tax, interest, and penalties for having 2109 charged and collected the incorrect amount of sales or use tax 2110 due solely because of relying on erroneous data provided by the 2111 state in the taxability matrix. 2112 (c) A purchaser shall be held harmless from penalties for 2113 having failed to pay the correct amount of sales or use tax due 2114 solely because: 2115 1. The seller or certified service provider relied on 2116 erroneous data provided by the state in the taxability matrix 2117 completed by the state; 2118 2. A purchaser relied on erroneous data provided by the 2119 state in the taxability matrix completed by the state; or 2120 3. A purchaser holding a direct-pay permit relied on 2121 erroneous data provided by the state in the taxability matrix 2122 completed by the state. 2123 (d) A purchaser shall be held harmless from tax and 2124 interest for having failed to pay the correct amount of sales or 2125 use tax due solely because of the state’s erroneous 2126 classification of the transaction as “taxable” or “exempt,” 2127 “included in sales price” or “excluded from sales price,” or 2128 “included in the definition” or “excluded from the definition.” 2129 Section 11. Subsections (1) and (2) and paragraphs (b) and 2130 (c) of subsection (17) of section 212.08, Florida Statutes, are 2131 amended to read: 2132 212.08 Sales, rental, use, consumption, distribution, and 2133 storage tax; specified exemptions.—The sale at retail, the 2134 rental, the use, the consumption, the distribution, and the 2135 storage to be used or consumed in this state of the following 2136 are hereby specifically exempt from the tax imposed by this 2137 chapter. 2138 (1) EXEMPTIONS; GENERAL GROCERIES.— 2139 (a) Food and food ingredientsproductsfor human 2140 consumption are exempt from the tax imposed by this chapter. 2141 (b)For the purpose of this chapter,As used in this 2142 subsection, the term “food and food ingredientsproducts” means 2143 substances, whether in liquid, concentrated, solid, frozen, 2144 dried, or dehydrated form, which are sold for ingestion or 2145 chewing by humans and are consumed for their taste or 2146 nutritional valueedible commodities, whether processed, cooked,2147raw, canned, or in any other form, which are generally regarded2148as food. This includes, but is not limited to, all of the 2149 following: 21501. Cereals and cereal products, baked goods, oleomargarine,2151meat and meat products, fish and seafood products, frozen foods2152and dinners, poultry, eggs and egg products, vegetables and2153vegetable products, fruit and fruit products, spices, salt,2154sugar and sugar products, milk and dairy products, and products2155intended to be mixed with milk.21562. Natural fruit or vegetable juices or their concentrates2157or reconstituted natural concentrated fruit or vegetable juices,2158whether frozen or unfrozen, dehydrated, powdered, granulated,2159sweetened or unsweetened, seasoned with salt or spice, or2160unseasoned; coffee, coffee substitutes, or cocoa; and tea,2161unless it is sold in a liquid form.2162 1.3.Bakery products sold by bakeries, pastry shops, or 2163 like establishments, if sold without eating utensils. For 2164 purposes of this subparagraph, bakery products include bread, 2165 rolls, buns, biscuits, bagels, croissants, pastries, doughnuts, 2166 Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and 2167 tortillasthat do not have eating facilities. 2168 2. Dietary supplements, other than tobacco, if the 2169 supplements are a product intended to supplement the diet which 2170 contains one or more of the following dietary ingredients: a 2171 vitamin; a mineral; an herb or other botanical; an amino acid; a 2172 dietary substance for use by humans to supplement the diet by 2173 increasing the total dietary intake; or a concentrate, 2174 metabolite, constituent, extract, or combination of an 2175 ingredient described in this subparagraph which is intended for 2176 ingestion in tablet, capsule, powder, softgel, gelcap, or liquid 2177 form or, if not intended for ingestion in such a form, is not 2178 represented as conventional food and is not represented for use 2179 as a sole item of a meal or of the diet, and which is required 2180 to be labeled as a dietary supplement, identifiable by the 2181 supplemental facts panel found on the nutrition label and as 2182 required pursuant to 21 C.F.R. s. 101.36. 2183 (c) The exemption provided by this subsection does not 2184 apply to: 21851. Food products sold as meals for consumption on or off2186the premises of the dealer.21872. Food products furnished, prepared, or served for2188consumption at tables, chairs, or counters or from trays,2189glasses, dishes, or other tableware, whether provided by the2190dealer or by a person with whom the dealer contracts to furnish,2191prepare, or serve food products to others.21923. Food products ordinarily sold for immediate consumption2193on the seller’s premises or near a location at which parking2194facilities are provided primarily for the use of patrons in2195consuming the products purchased at the location, even though2196such products are sold on a “take out” or “to go” order and are2197actually packaged or wrapped and taken from the premises of the2198dealer.21994. Sandwiches sold ready for immediate consumption on or2200off the seller’s premises.22015. Food products sold ready for immediate consumption2202within a place, the entrance to which is subject to an admission2203charge.2204 1.6.Food and food ingredients sold as prepared food. 2205 a. The term “prepared food” means: 2206 (I) Food sold in a heated state or heated by the seller; 2207 (II) Two or more food ingredients mixed or combined by the 2208 seller for sale as a single item; or 2209 (III) Food sold with eating utensils provided by the 2210 seller, including plates, knives, forks, spoons, glasses, cups, 2211 napkins, or straws. A plate does not include a container or 2212 packaging used to transport food. 2213 b. Prepared food does not include food that is only cut, 2214 repackaged, or pasteurized by the seller, and eggs, fish, meat, 2215 poultry, and foods containing these raw animal foods requiring 2216 cooking by the consumer as recommended by the Food and Drug 2217 Administration Food Code in chapter 3, subpart 401.11 for the 2218 prevention of food-borne illness.Food products sold as hot2219prepared food products.2220 2.7.Soft drinks, including, but not limited to, any2221nonalcoholic beverage, any preparation or beverage commonly2222referred to as a “soft drink,” or any noncarbonated drink made2223from milk derivatives or tea, if sold in cans or similar2224containers. The term “soft drinks” means nonalcoholic beverages 2225 that contain natural or artificial sweeteners. Soft drinks do 2226 not include beverages that contain milk or milk products; soy, 2227 rice, or similar milk substitutes; or greater than 50 percent of 2228 vegetable or fruit juice by volume. 22298. Ice cream, frozen yogurt, and similar frozen dairy or2230nondairy products in cones, small cups, or pints, popsicles,2231frozen fruit bars, or other novelty items, whether or not sold2232separately.22339. Food that is prepared, whether on or off the premises,2234and sold for immediate consumption. This does not apply to food2235prepared off the premises and sold in the original sealed2236container, or the slicing of products into smaller portions.2237 3.10.Food and food ingredientsproductssold through a 2238 vending machine, pushcart, motor vehicle, or any other form of2239vehicle. 2240 4.11.Candy andanysimilar productsproductregarded as 2241 candy or confection, based on its normal use, as indicated on2242the label or advertising thereof. The term “candy” means a 2243 preparation of sugar, honey, or other natural or artificial 2244 sweeteners in combination with chocolate, fruits, nuts, or other 2245 ingredients or flavorings in the form of bars, drops, or pieces. 2246 Candy does not include a preparation that contains flour and 2247 does not require refrigeration. 2248 5. Tobacco. 224912. Bakery products sold by bakeries, pastry shops, or like2250establishments having eating facilities, except when sold for2251consumption off the seller’s premises.225213. Food products served, prepared, or sold in or by2253restaurants, lunch counters, cafeterias, hotels, taverns, or2254other like places of business.2255(d) As used in this subsection, the term:22561. “For consumption off the seller’s premises” means that2257the food or drink is intended by the customer to be consumed at2258a place away from the dealer’s premises.22592. “For consumption on the seller’s premises” means that2260the food or drink sold may be immediately consumed on the2261premises where the dealer conducts his or her business. In2262determining whether an item of food is sold for immediate2263consumption, the customary consumption practices prevailing at2264the selling facility shall be considered.22653. “Premises” shall be construed broadly, and means, but is2266not limited to, the lobby, aisle, or auditorium of a theater;2267the seating, aisle, or parking area of an arena, rink, or2268stadium; or the parking area of a drive-in or outdoor theater.2269The premises of a caterer with respect to catered meals or2270beverages shall be the place where such meals or beverages are2271served.22724. “Hot prepared food products” means those products,2273items, or components which have been prepared for sale in a2274heated condition and which are sold at any temperature that is2275higher than the air temperature of the room or place where they2276are sold. “Hot prepared food products,” for the purposes of this2277subsection, includes a combination of hot and cold food items or2278components where a single price has been established for the2279combination and the food products are sold in such combination,2280such as a hot meal, a hot specialty dish or serving, or a hot2281sandwich or hot pizza, including cold components or side items.2282 (d)(e)1.Food or food ingredients or drinks not exempt 2283 under paragraphs (a), (b), and (c), and (d)are exempt if,2284notwithstanding those paragraphs, whenpurchased with food 2285 coupons or Special Supplemental Food Program for Women, Infants, 2286 and Children vouchers issued underauthority offederal law. 2287 1.2.This paragraph is effective only while federal law 2288 prohibits a state’s participation in the federal food coupon 2289 program or Special Supplemental Food Program for Women, Infants, 2290 and Children if there is an official determination that state or 2291 local sales taxes are collected within that state on purchases 2292 of food or food ingredients or drinks with such coupons. 2293 2.3.This paragraph doesshallnot apply toanyfood or 2294 food ingredients or drinks on which federal law allowsshall2295permitsales taxes without penalty, such as termination of the 2296 state’s participation. 2297 (e) Dietary supplements that are sold as prepared food are 2298 not exempt. 2299 (2) EXEMPTIONS; MEDICAL.— 2300 (a) The following areThere shall beexempt from the tax 2301 imposed by this chapter: 2302 1. Drugs. 2303 2. Durable medical equipment, mobility-enhancing equipment, 2304 or prosthetic devicesany medical products and supplies or2305medicinedispensed according to an individual prescription.or2306prescriptions written by a prescriber authorized by law to2307prescribe medicinal drugs;2308 3. Hypodermic needles.; hypodermic syringes;2309 4. Chemical compounds and test kits used for the diagnosis 2310 or treatment ofhumandisease, illness, or injury and intended 2311 for one-time use.;2312 5. Over-the-counter drugs, excluding grooming and hygiene 2313 products. 2314 6. Adhesive bandages, gauze, bandages, and adhesive tape. 2315 7. Funerals. However, tangible personal property used by 2316 funeral directors in the conduct of their business is taxable. 2317and common household remedies recommended and generally sold for2318internal or external use in the cure, mitigation, treatment, or2319prevention of illness or disease in human beings, but not2320including cosmetics or toilet articles, notwithstanding the2321presence of medicinal ingredients therein, according to a list2322prescribed and approved by the Department of Business and2323Professional Regulation, which list shall be certified to the2324Department of Revenue from time to time and included in the2325rules promulgated by the Department of Revenue. There shall also2326be exempt from the tax imposed by this chapter artificial eyes2327and limbs; orthopedic shoes; prescription eyeglasses and items2328incidental thereto or which become a part thereof; dentures;2329hearing aids; crutches; prosthetic and orthopedic appliances;2330and funerals. In addition, any2331 8. Items intended for one-time use which transfer essential 2332 optical characteristics to contact lenses.shall be exempt from2333the tax imposed by this chapter;However, this exemption applies 2334shall applyonly after $100,000 of the tax imposed by this 2335 chapter on such items has been paid in aanycalendar year by a 2336 taxpayer who claims the exemption in such year.Funeral2337directors shall pay tax on all tangible personal property used2338by them in their business.2339 (b) As used inFor the purposes ofthis subsection, the 2340 term: 2341 1. “Drug” means a compound, substance, or preparation, and 2342 a component of a compound, substance, or preparation, other than 2343 food and food ingredients, dietary supplements, and alcoholic 2344 beverages, which is: 2345 a. Recognized in the official United States Pharmacopeia 2346 National Formulary or the Homeopathic Pharmacopoeia of the 2347 United States; 2348 b. Intended for use in the diagnosis, cure, mitigation, 2349 treatment, or prevention of disease; or 2350 c. Intended to affect the structure or a function of the 2351 body. 2352 2. “Durable medical equipment” means equipment, including 2353 repair and replacement parts to such equipment, but excluding 2354 mobility-enhancing equipment, which can withstand repeated use, 2355 is primarily and customarily used to serve a medical purpose, 2356 generally is not useful to a person in the absence of illness or 2357 injury, and is not worn on or in the body. 2358 3. “Mobility-enhancing equipment” means equipment, 2359 including repair and replacement parts to such equipment, but 2360 excluding durable medical equipment, which: 2361 a. Is primarily and customarily used to provide or increase 2362 the ability to move from one place to another and which is 2363 appropriate for use in a home or motor vehicle. 2364 b. Is not generally used by persons with normal mobility. 2365 c. Does not include a motor vehicle or equipment on a motor 2366 vehicle normally provided by a motor vehicle manufacturer. 2367 4. “Prosthetic device” means a replacement, corrective, or 2368 supportive device, including repair or replacement parts to such 2369 equipment, which is worn on or in the body to: 2370 a. Artificially replace a missing portion of the body; 2371 b. Prevent or correct physical deformity or malfunction; or 2372 c. Support a weak or deformed portion of the body. 2373 5. “Grooming and hygiene products” mean soaps and cleaning 2374 solutions, shampoo, toothpaste, mouthwash, antiperspirants, and 2375 suntan lotions and sunscreens, regardless of whether the items 2376 meet the definition of an over-the-counter drug. 2377 6. “Over-the-counter drug” means a drug whose packaging 2378 contains a label that identifies the product as a drug as 2379 required by 21 C.F.R. s. 201.66. The over-the-counter drug label 2380 includes a drug-facts panel or a statement of the active 2381 ingredients, with a list of those ingredients contained in the 2382 compound, substance, or preparation.“Prosthetic and orthopedic2383appliances” means any apparatus, instrument, device, or2384equipment used to replace or substitute for any missing part of2385the body, to alleviate the malfunction of any part of the body,2386or to assist any disabled person in leading a normal life by2387facilitating such person’s mobility. Such apparatus, instrument,2388device, or equipment shall be exempted according to an2389individual prescription or prescriptions written by a physician2390licensed under chapter 458, chapter 459, chapter 460, chapter2391461, or chapter 466, or according to a list prescribed and2392approved by the Department of Health, which list shall be2393certified to the Department of Revenue from time to time and2394included in the rules promulgated by the Department of Revenue.23952. “Cosmetics” means articles intended to be rubbed,2396poured, sprinkled, or sprayed on, introduced into, or otherwise2397applied to the human body for cleansing, beautifying, promoting2398attractiveness, or altering the appearance and also means2399articles intended for use as a compound of any such articles,2400including, but not limited to, cold creams, suntan lotions,2401makeup, and body lotions.24023. “Toilet articles” means any article advertised or held2403out for sale for grooming purposes and those articles that are2404customarily used for grooming purposes, regardless of the name2405by which they may be known, including, but not limited to, soap,2406toothpaste, hair spray, shaving products, colognes, perfumes,2407shampoo, deodorant, and mouthwash.2408 7.4.“Prescription” means an order, formula, or recipe 2409 issued by oral, written, electronic, or other means of 2410 transmission by a practitioner licensed under chapter 458, 2411 chapter 459, chapter 460, chapter 461, or chapter 466. The term 2412 also includes an orally transmitted order by the lawfully 2413 designated agent of such practitioner, and an order written or 2414 transmitted by a practitioner licensed to practice in a 2415 jurisdiction other than this state, but only if the pharmacist 2416 called upon to dispense the order determines, in the exercise of 2417 his or her professional judgment, that the order is valid and 2418 necessary for the treatment of a chronic or recurrent illness 2419includes any order for drugs or medicinal supplies written or2420transmitted by any means of communication by a duly licensed2421practitioner authorized by the laws of the state to prescribe2422such drugs or medicinal supplies and intended to be dispensed by2423a pharmacist.The term also includes an orally transmitted order2424by the lawfully designated agent of such practitioner. The term2425also includes an order written or transmitted by a practitioner2426licensed to practice in a jurisdiction other than this state,2427but only if the pharmacist called upon to dispense such order2428determines, in the exercise of his or her professional judgment,2429that the order is valid and necessary for the treatment of a2430chronic or recurrent illness. The term also includes a2431pharmacist’s order for a product selected from the formulary2432created pursuant to s. 465.186. A prescription may be retained2433in written form, or the pharmacist may cause it to be recorded2434in a data processing system, provided that such order can be2435produced in printed form upon lawful request.2436 (c) Chlorine isshallnotbeexempt from the tax imposed by 2437 this chapter when used for the treatment of water in swimming 2438 pools. 2439 (d)Lithotripters are exempt.2440(e)Human organs are exempt from the tax imposed by this 2441 chapter. 2442(f) Sales of drugs to or by physicians, dentists,2443veterinarians, and hospitals in connection with medical2444treatment are exempt.2445(g) Medical products and supplies used in the cure,2446mitigation, alleviation, prevention, or treatment of injury,2447disease, or incapacity which are temporarily or permanently2448incorporated into a patient or client by a practitioner of the2449healing arts licensed in the state are exempt.2450(h) The purchase by a veterinarian of commonly recognized2451substances possessing curative or remedial properties which are2452ordered and dispensed as treatment for a diagnosed health2453disorder by or on the prescription of a duly licensed2454veterinarian, and which are applied to or consumed by animals2455for alleviation of pain or the cure or prevention of sickness,2456disease, or suffering are exempt. Also exempt are the purchase2457by a veterinarian of antiseptics, absorbent cotton, gauze for2458bandages, lotions, vitamins, and worm remedies.2459 (e)(i)Sales of therapeutic veterinary diets specifically 2460 formulated to aid in the management of illness and disease of a 2461 diagnosed health disorder in an animal and which are only 2462 available from a licensed veterinarian are exempt from the tax 2463 imposed under this chapter. 2464(j) X-ray opaques, also known as opaque drugs and2465radiopaque, such as the various opaque dyes and barium sulphate,2466when used in connection with medical X rays for treatment of2467bodies of humans and animals, are exempt.2468 (f)(k)Parts, special attachments, special lettering, and 2469 other like items that are added to or attached to tangible 2470 personal property so that a handicapped person can use them are 2471 exempt from the tax imposed by this chapter ifwhensuch items 2472 are purchased by a person pursuant to an individual 2473 prescription. 2474 (g)(l)This subsection shall be strictly construed and 2475 enforced. 2476 (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.— 2477 (b) As used in this subsection, the term “overhead 2478 materials” means all tangible personal property, other than 2479 qualifying property as defined in s. 212.02(32)s. 212.02(14)(a)2480 and electricity, which is used or consumed in the performance of 2481 a qualifying contract, title to which property vests in or 2482 passes to the government under the contract. 2483 (c) As used in this subsection and in s. 212.02(32)s.2484212.02(14)(a), the term “qualifying contract” means a contract 2485 with the United States Department of Defense or the National 2486 Aeronautics and Space Administration, or a subcontract 2487 thereunder, but does not include a contract or subcontract for 2488 the repair, alteration, improvement, or construction of real 2489 property, unlessexcept to the extent thatpurchases made under 2490 such a contract would otherwise be exempt from the tax imposed 2491 by this chapter. 2492 Section 12. Section 212.094, Florida Statutes, is created 2493 to read: 2494 212.094 Purchaser request for refund or credit from 2495 dealer.— 2496 (1) If a purchaser seeks from a dealer a refund of or 2497 credit against a tax collected under this chapter by that 2498 dealer, the purchaser shall submit a written request for the 2499 refund or credit to the dealer in accordance with this section. 2500 The request must contain all information necessary for the 2501 dealer to determine the validity of the purchaser’s request. 2502 (2) The purchaser may not take other action against the 2503 dealer with respect to the requested refund or credit until the 2504 dealer has had 60 days to respond after receiving a completed 2505 request. 2506 (3) This section does not affect a person’s standing to 2507 claim a refund. 2508 (4) This section does not apply to refunds resulting from 2509 merchandise returned by a customer to a dealer. 2510 Section 13. Section 212.12, Florida Statutes, is amended to 2511 read: 2512 212.12 Dealer’s credit for collecting tax; penalties for 2513 noncompliance; powers of department to dealof Revenue in2514dealingwith delinquents;brackets applicable to taxable2515transactions;records required.— 2516 (1)(a)1.Notwithstanding any other law and for the purpose 2517 of compensating persons granting licenses for and the lessors of 2518 real and personal property taxed under this chapterhereunder, 2519for the purpose ofcompensating dealers in tangible personal 2520 property,for the purpose ofcompensating dealers providing 2521 communication services and taxable services,for the purpose of2522 compensating owners of places where admissions are collected, 2523 andfor the purpose ofcompensating remitters ofanytaxes or 2524 fees reported on the same documents usedutilizedfor the sales 2525 and use tax, as compensation for the keeping of prescribed 2526 records, filing timely tax returns, and the proper accounting 2527 and remitting of taxes by them, such seller, person, lessor, 2528 dealer, owner, and remitter(except dealers who make mail order2529sales)who files the return required pursuant to s. 212.11 only 2530 by electronic means and who pays the amount due on such return 2531 only by electronic means shall be allowed 2.5 percent of the 2532 amount of the tax due, accounted for, and remitted to the 2533 department in the form of a deduction. However, if the amount of 2534 the tax due and remitted to the department by electronic means 2535 for the reporting period exceeds $1,200, an allowance is not 2536 allowed forallamounts in excess of $1,200. For purposes of 2537 this paragraphsubparagraph, the term “electronic means” has the 2538 same meaning as provided in s. 213.755(2)(c). 25392. The executive director of the department is authorized2540to negotiate a collection allowance, pursuant to rules2541promulgated by the department, with a dealer who makes mail2542order sales. The rules of the department shall provide2543guidelines for establishing the collection allowance based upon2544the dealer’s estimated costs of collecting the tax, the volume2545and value of the dealer’s mail order sales to purchasers in this2546state, and the administrative and legal costs and likelihood of2547achieving collection of the tax absent the cooperation of the2548dealer. However, in no event shall the collection allowance2549negotiated by the executive director exceed 10 percent of the2550tax remitted for a reporting period.2551 (b) The departmentof Revenuemay deny the collection 2552 allowance if a taxpayer files an incomplete return or if the 2553 required tax return or tax is delinquent at the time of payment. 2554 1. For purposes of this chapter, an “incomplete return” is,2555for purposes of this chapter,a return thatwhichis lacking 2556 such uniformity, completeness, and arrangement that the physical 2557 handling, verification, review of the return, or determination 2558 of other taxes and fees reported on the return may not be 2559 readily accomplished. 2560 2. The department shall adopt rules requiring such 2561 information as it may deem necessary to ensure that the tax 2562 leviedhereunderis properly collected, reviewed, compiled, 2563 reported, and enforced, including, but not limited to: the 2564 amount of gross sales; the amount of taxable sales; the amount 2565 of tax collected or due; the amount of lawful refunds, 2566 deductions, or credits claimed; the amount claimed as the 2567 dealer’s collection allowance; the amount of penalty and 2568 interest; the amount due with the return; and such other 2569 information as the departmentof Revenuemay specify. The 2570 department shall require that transient rentals and agricultural 2571 equipment transactions be separately shown. Sales made through 2572 vending machines as defined in s. 212.0515 must be separately 2573 shown on the return. Sales made through coin-operated amusement 2574 machinesas defined by s. 212.02and the number of machines 2575 operated must be separately shown on the return or on a form 2576 prescribed by the department. If a separate form is required, 2577 the same penalties for late filing, incomplete filing, or 2578 failure to file as provided for the sales tax returnshallapply 2579 to the form. 2580 (c) The collection allowance and other credits or 2581 deductions provided in this chapter shall be applied 2582 proportionally to theanytaxes or fees reported on the same 2583 documents used for the sales and use tax. 2584 (d)1.A dealer entitled to the collection allowance 2585 provided in this section may elect to forego the collection 2586 allowance and direct that the amount be transferred into the 2587 Educational Enhancement Trust Fund. Such an election must be 2588 made with the timely filing of a return and may not be rescinded 2589once made. If a dealer who makes such an election files a 2590 delinquent return, underpays the tax, or files an incomplete 2591 return, the amount transferred into the Educational Enhancement 2592 Trust Fund shall be the amount of the collection allowance 2593 remaining after resolution of liability for all of the tax, 2594 interest, and penalty due on that return or underpayment of tax. 2595 The Department of Education shall distribute the remaining 2596 amount from the trust fund to the school districts that have 2597 adopted resolutions stating that those funds will be used to 2598 ensure that up-to-date technology is purchased for the 2599 classrooms in the district and that teachers are trained in the 2600 use of that technology. Revenues collected in districts that do 2601 not adopt such a resolution shall be equally distributed to 2602 districts that have adopted such resolutions. 2603 1.2.This paragraph applies to all taxes, surtaxes, andany2604 local option taxes administered under this chapter and remitted 2605 directly to the department. This paragraph does not apply to a 2606 locally imposed and self-administered convention development 2607 tax, tourist development tax, or tourist impact tax administered 2608 under this chapter. 2609 2.3.Revenues from the dealer-collection allowances shall 2610 be transferred quarterly from the General Revenue Fund to the 2611 Educational Enhancement Trust Fund. The departmentof Revenue2612 shall provide to the Department of Education quarterly 2613 information about such revenues by county to which the 2614 collection allowance was attributed. 2615 2616 Notwithstanding any provision of chapter 120 to the contrary, 2617 the departmentof Revenuemay adopt rules to carry out the 2618 amendment made by chapter 2006-52, Laws of Florida, to this 2619 section. 2620 (e) Notwithstanding paragraphs (b) and (c), a model 1 2621 seller, as defined in s. 213.256, under the Streamlined Sales 2622 and Use Tax Agreement is not entitled to the collection 2623 allowance described in paragraphs (a) and (b). 2624 (f) In addition to a collection allowance that may be 2625 provided under this subsection, the department may provide the 2626 monetary allowances that must be provided by the state to 2627 certified service providers and voluntary sellers pursuant to 2628 Article VI of the Streamlined Sales and Use Tax Agreement, as 2629 amended. 2630 1. Such monetary allowances must be in the form of 2631 collection allowances that certified service providers or 2632 voluntary sellers are permitted to retain from the tax revenues 2633 collected on remote sales to be remitted to the state pursuant 2634 to this chapter. 2635 2. As used in this paragraph, the term: 2636 a. “Remote sales” means revenues generated for this state 2637 by a voluntary seller for which the seller is not required to 2638 register to collect the tax imposed by this chapter. 2639 b. “Voluntary seller” means a seller that is not required 2640 to register in this state to collect a tax. 2641 (2)(a) If aWhen anyperson requiredhereunderto make a 2642anyreturn or to pay aanytax or fee imposed by this chapter 2643eitherfails to timely file such return or fails to pay the tax 2644 or fee shown due on the return within the time required 2645hereunder, in addition to all other penalties provided in this 2646 section and under state law withherein and by the laws of this2647state inrespect to such taxes or fees, a specific penalty shall 2648 be added to the tax or fee in the amount of 10 percent ofeither2649 the tax or fee shown on the return that is not timely filed or 2650 theanytax or fee not paid timely. Except as provided in s. 2651 213.21(10), the penalty may not be less than $50 for failure to 2652 timely file a tax return required by s. 212.11(1) or timely pay 2653 the tax or fee shown due on the returnexcept as provided in s.2654213.21(10). If a person fails to timely file a return required 2655 by s. 212.11(1) and to timely pay the tax or fee shown due on 2656 the return, only one penalty of 10 percent, which may not be 2657 less than $50, shall be imposed. 2658 (b) If aWhen anyperson required under this section to 2659 make a return or to pay a tax or fee imposed by this chapter 2660 fails to disclose the tax or fee on the return within the time 2661 required, excluding a noncompliant filing event generated by 2662 situations covered underinparagraph (a), in addition to all 2663 other penalties provided in this section and under state law 2664 withby the laws of this state inrespect to such taxes or fees, 2665 a specific penalty shall be added to the additional tax or fee 2666 owed in the amount of 10 percent ofanysuch unpaid tax or fee 2667 not paid timely if the failure is for not more than 30 days, 2668 with an additional 10 percent ofanysuch unpaid tax or fee for 2669 each additional 30 days, or fraction thereof, while the failure 2670 continues, not to exceed a total penalty of 50 percent, in the 2671 aggregate, of theanyunpaid tax or fee. 2672 (c) AAnyperson who knowingly and with a willful intent to 2673 evade aanytax imposed under this chapter fails to file six 2674 consecutive returns as required by law commits a felony of the 2675 third degree, punishable as provided in s. 775.082 or s. 2676 775.083. 2677 (d) A person who makes a false or fraudulent return and who 2678 has a willful intent to evade payment of any tax or fee imposed 2679 under this chapter is liable for a specific penalty of 100 2680 percent of any unreported tax or fee. This penalty is in 2681 addition to any other penalty provided by law. A person who 2682 makes a false or fraudulent return with a willful intent to 2683 evade payment of taxes or fees totaling: 2684 1. Less than $300: 2685 a. For a first offense, commits a misdemeanor of the second 2686 degree, punishable as provided in s. 775.082 or s. 775.083. 2687 b. For a second offense, commits a misdemeanor of the first 2688 degree, punishable as provided in s. 775.082 or s. 775.083. 2689 c. For a third or subsequent offense, commits a felony of 2690 the third degree, punishable as provided in s. 775.082, s. 2691 775.083, or s. 775.084. 2692 2. An amount equal to $300 or more, but less than $20,000, 2693 commits a felony of the third degree, punishable as provided in 2694 s. 775.082, s. 775.083, or s. 775.084. 2695 3. An amount equal to $20,000 or more, but less than 2696 $100,000, commits a felony of the second degree, punishable as 2697 provided in s. 775.082, s. 775.083, or s. 775.084. 2698 4. An amount equal to $100,000 or more,commits a felony of 2699 the first degree, punishable as provided in s. 775.082, s. 2700 775.083, or s. 775.084. 2701 (e) In addition to other penalties provided by law, a 2702 person who willfully attempts in any manner to evade aanytax, 2703 surcharge, or fee imposed under this chapter or the payment 2704 thereof is, in addition toanyother penalties provided by law,2705 liable for a specific penalty in the amount of 100 percent of 2706 the tax, surcharge, or fee,and commits a felony of the third 2707 degree, punishable as provided in s. 775.082, s. 775.083, or s. 2708 775.084. 2709 (f) If aWhen anyperson, firm, or corporation fails to 2710 timely remit the proper estimated payment required under s. 2711 212.11, a specific penalty shall be added in an amount equal to 2712 10 percent of any unpaid estimated tax.Beginning with January27131, 1985, returns,The department, upon a showing of reasonable 2714 cause, mayis authorized towaive or compromise penalties 2715 imposed by this paragraph. However, other penalties and interest 2716 areshall bedue and payable if the return on which the 2717 estimated payment was due iswasnot timely or properly filed. 2718 (g) A dealer who files a consolidated return pursuant to s. 2719 212.11(1)(e) is subject to the penalty established in paragraph 2720 (e) unless the dealer has paid the required estimated tax for 2721 his or her consolidated return as a whole without regard to each 2722 location. If the dealer fails to pay the required estimated tax 2723 for his or her consolidated return as a whole, each filing 2724 location standsshall standon its own with respect to 2725 calculating penalties pursuant to paragraph (f). 2726 (3) If aWhen anydealer, or other person charged herein, 2727 fails to remit the tax, or aanyportion thereof, on or before 2728 the daywhensuch tax is required by law to be paid,there shall2729be added to the amount dueinterest at the rate of 1 percent per 2730 month of the amount due from the date due until paid shall be 2731 added to the amount due. Interest on the delinquent tax shall be 2732 calculated beginning on the 21st day of the month following the 2733 month for which the tax is due, except as otherwise provided in 2734 this chapter. 2735 (4) All penalties and interest imposed by this chapter are 2736shall bepayable to and collectible by the department in the 2737 same manner as if they were a part of the tax imposed. The 2738 department may settle or compromiseanysuch interest or 2739 penalties pursuant to s. 213.21. 2740 (5)(a) The department mayis authorized toaudit or inspect 2741 the records and accounts of dealersdefined herein, including2742audits or inspections of dealers who make mail order sales to2743the extent permitted by another state,andtocorrect by credit 2744 ananyoverpayment of tax, and, in the event of a deficiency, an 2745 assessment shall be made and collected. AnNoadministrative 2746 finding of fact is not necessary beforeprior tothe assessment 2747 of aanytax deficiency. 2748 (b) If aIn the event anydealer or other person charged 2749 herein fails or refuses to make his or her records available for 2750 inspection so that annoaudit or examinationhas been madeof 2751 the books and records of such dealer or person is not made, 2752 fails or refuses to register as a dealer, fails to make a report 2753 and pay the tax as provided by this chapter, or makes a grossly 2754 incorrect report ormakesa report that is false or fraudulent, 2755then, in such event, it shall be the duty ofthe department 2756 shalltomake an assessment from an estimate based upon the best 2757 informationthenavailable to it for the taxable period of 2758 retail sales of such dealer, the gross proceeds from rentals, 2759 the total admissions received, amounts received from leases of 2760 tangible personal property by such dealer, or of the cost price 2761 of all articles of tangible personal property imported by the 2762 dealer for use or consumption or distribution or storage to be 2763 used or consumed in this state, or of the sales or cost price of 2764 all services the sale or use of which is taxable under this 2765 chapter, together with interest, plus penalty, if such have 2766 accrued, as the case may be.ThenThe department shall proceed 2767 to collect such taxes, interest, and penalty on the basis of 2768 such assessment which shall be considered prima facie correct, 2769 and the burden to show the contrary shall rest upon the dealer, 2770 seller, owner, or lessor, as the case may be. 2771 (6)(a) The department mayis given the power toprescribe 2772 the records to be kept by all persons subject to taxes imposed 2773 by this chapter. AIt shall be the duty of everyperson required 2774 to make a report and pay aanytax under this chapter, aevery2775 person receiving rentals or license fees, and an ownerownersof 2776 a placeplacesof admission shall, tokeep and preserve suitable 2777 records of the sales, leases, rentals, license fees, admissions, 2778 or purchases that are, as the case may be,taxable under this 2779 chapter; such other books of account as may be necessary to 2780 determine the amount of the tax due hereunder; and other 2781 information as may be required by the department. EachIt shall2782be the duty of everysuch person shall alsoso charged with such2783duty, moreover, tokeep and preserve as long as required by s. 2784 213.35 all invoices and other records of goods, wares, and 2785 merchandise; records of admissions, leases, license fees, and 2786 rentals; and records of all other subjects of taxation under 2787 this chapter. All such books, invoices, and other records must 2788shallbe open to examination at all reasonable hours to the 2789 department or any of itsdulyauthorized agents. 2790 (b) For the purpose of this subsection, if a dealer does 2791 not have adequate records of his or her retail sales or 2792 purchases, the department may, upon the basis of a test or 2793 sampling of the dealer’s available records or other information 2794 relating to the sales or purchases made by such dealer for a 2795 representative period, determine the proportion that taxable 2796 retail sales bear to total retail sales or the proportion that 2797 taxable purchases bear to total purchases. This subsection does 2798 not affect the duty of the dealer to collect, or the liability 2799 of aanyconsumer to pay, any tax imposed by or pursuant to this 2800 chapter. 2801 (c)1. If the records of a dealer are adequate but 2802 voluminous in nature and substance, the department may sample 2803 such records and project the audit findingsderived therefrom2804 over the entire audit period to determine the proportion that 2805 taxable retail sales bear to total retail sales or the 2806 proportion that taxable purchases bear to total purchases.In2807orderTo conduct such a sample, the department must first make a 2808 good faith effort to reach an agreement with the dealer,which 2809agreementprovides for the means and methods to be used in the 2810 sampling process. IfIn the event thatno agreement is reached, 2811 the dealer is entitled to a review by the executive director. In 2812 the case of fixed assets, a dealer may agree in writing with the 2813 department for adequate but voluminous records to be 2814 statistically sampled. Such an agreement shall provideforthe 2815 methodology to be used in the statistical sampling process. The 2816 audit findingsderived therefromshall be projected over the 2817 period represented by the sample in order to determine the 2818 proportion that taxable purchases bear to total purchases. Once 2819 an agreement has been signed, it is final and conclusive with 2820 respect to the method of sampling fixed assets,andthe 2821 department may not conduct a detailed audit of fixed assets, and 2822 the taxpayer may not request a detailed audit after the 2823 agreement is reached. 2824 2. For the purposes of sampling pursuant to subparagraph 2825 1., the department shall project any deficiencies and 2826 overpaymentsderived therefromover the entire audit period. In 2827 determining the dealer’s compliance, the department shall reduce 2828 aanytax deficiencyasderived from the sample by the amount of 2829 theanyoverpayment derived from the sample. IfIn the eventthe 2830 department determines from the sample results that the dealer 2831 has a net tax overpayment, the department shall provide the 2832 findingsof this overpaymentto the Chief Financial Officer for 2833 repayment of funds paid into the State Treasury through error 2834 pursuant to s. 215.26. 2835 3.a. A taxpayer is entitled, both in connection with an 2836 audit and in connection with an application for refund filed 2837 independently of ananyaudit, to establish the amount of aany2838 refund or deficiency through statistical sampling ifwhenthe 2839 taxpayer’s records are adequate but voluminous. In the case of 2840 fixed assets, a dealer may agree in writing with the department 2841 for adequate but voluminous records to be statistically sampled. 2842 Suchanagreement mustshallprovideforthe methodology to be 2843 used in the statistical sampling process. The audit findings 2844derived therefromshall be projected over the period represented 2845 by the sample in order to determine the proportion that taxable 2846 purchases bear to total purchases. Once an agreement has been 2847 signed, it is final and conclusive with respect to the method of 2848 sampling fixed assets,andthe department may not conduct a 2849 detailed audit of fixed assets, and the taxpayer may not request 2850 a detailed audit after the agreement is reached. 2851 b. Alternatively, a taxpayer is entitled to establish aany2852 refund or deficiency through any other sampling method agreed 2853 upon by the taxpayer and the department ifwhenthe taxpayer’s 2854 records, other than those regarding fixed assets, are adequate 2855 but voluminous. Whether done through statistical sampling or any 2856 other sampling method agreed upon by the taxpayer and the 2857 department, the completed sample must reflect both overpayments 2858 and underpayments of taxes due. The sample shall be conducted 2859 through: 2860 (I) A taxpayer request to perform the sampling through the 2861 certified audit program pursuant to s. 213.285; 2862 (II) Attestation by a certified public accountant as to the 2863 adequacy of the sampling method usedutilizedand the results 2864 reached using such sampling method; or 2865 (III) A sampling method that has been submitted by the 2866 taxpayer and approved by the department before a refund claim is 2867 submitted. This sub-sub-subparagraph does not prohibit a 2868 taxpayer from filing a refund claim prior to approval by the 2869 department of the sampling method; however, a refund claim 2870 submitted before the sampling method has been approved by the 2871 department cannot be a complete refund application pursuant to 2872 s. 213.255 until the sampling method has been approved by the 2873 department. 2874 c. The department shall prescribe by rule the procedures to 2875 be followed under each method of sampling. Such procedures shall 2876 follow generally accepted auditing procedures for sampling. The 2877 rule mustshallalso set forth other criteria regarding the use 2878 of sampling, including, but not limited to, training 2879 requirements that must be met before a sampling method may be 2880 usedutilizedand the steps necessary for the department and the 2881 taxpayer to reach agreement on a sampling method submitted by 2882 the taxpayer for approval by the department. 2883 (7) IfIn the eventthe dealer has imported tangible 2884 personal property and he or she fails to produce an invoice 2885 showing the cost price of the articles that, as defined in this2886chapter, whichare subject to tax, or the invoice does not 2887 reflect the true or actual cost priceas defined herein,then2888 the department shall ascertain, in any manner feasible, the true 2889 cost price, and assess and collect the taxthereonwith interest 2890 plus penalties, if such have accrued on the true cost price as 2891 assessed by it. The assessmentso madeshall be considered prima 2892 facie correct, and the duty isshall beon the dealer to showto2893 the contrary. 2894 (8) In the case of the lease or rental of tangible personal 2895 property,or other rentals or license feesas herein defined and2896taxed, if the consideration given or reported by the lessor, 2897 person receiving rental or license fee, or dealer does not, in 2898 the judgment of the department, represent the true or actual 2899 consideration,thenthe department mayis authorized to2900 ascertain the same and assess and collect the taxthereonin the 2901 same manner as provided aboveprovided, with respect to imported 2902 tangible property, together with interest, plus penalties, if 2903 such have accrued. 2904 (9) Taxes imposed by this chapter upon the privilege of the 2905 use, consumption, storage for consumption, or sale of tangible 2906 personal property, admissions, license fees, rentals, 2907 communication services, and upon the sale or use of servicesas2908herein taxedshall be collected by addingupon the basis of an2909addition ofthe taximposed by this chapterto the total price 2910 of such tangible personal property, admissions, license fees, 2911 rentals, communication or other services, or sale price of such 2912 article or articles that are purchased, sold, or leased atany2913 one time by or to a customer or buyer.;The dealer,or person 2914 charged shallherein, is required topay a privilege taxin the2915amount of the tax imposed by this chapteron the total of his or 2916 her gross sales of tangible personal property, admissions, 2917 license fees, rentals, and communication services ortocollect 2918 theatax upon the sale or use of services, and such person or 2919 dealer shall add the taximposed by this chapterto the price, 2920 license fee, rental, or admissions, and communication or other 2921 services and collect the total sum from the purchaser, admittee, 2922 licensee, lessee, or consumer. In computing the tax due or to be 2923 collected as the result of a transaction, the seller may elect 2924 to compute the tax due on a transaction on a per-item basis or 2925 on an invoice basis. The tax rate shall be the sum of the 2926 applicable state and local rates, if any, and the tax 2927 computation shall be carried to the third decimal place. If the 2928 third decimal place is greater than four, the tax shall be 2929 rounded to the next whole cent.The department shall make2930available in an electronic format or otherwise the tax amounts2931and the following brackets applicable to all transactions2932taxable at the rate of 6 percent:2933(a) On single sales of less than 10 cents, no tax shall be2934added.2935(b) On single sales in amounts from 10 cents to 16 cents,2936both inclusive, 1 cent shall be added for taxes.2937(c) On sales in amounts from 17 cents to 33 cents, both2938inclusive, 2 cents shall be added for taxes.2939(d) On sales in amounts from 34 cents to 50 cents, both2940inclusive, 3 cents shall be added for taxes.2941(e) On sales in amounts from 51 cents to 66 cents, both2942inclusive, 4 cents shall be added for taxes.2943(f) On sales in amounts from 67 cents to 83 cents, both2944inclusive, 5 cents shall be added for taxes.2945(g) On sales in amounts from 84 cents to $1, both2946inclusive, 6 cents shall be added for taxes.2947(h) On sales in amounts of more than $1, 6 percent shall be2948charged upon each dollar of price, plus the appropriate bracket2949charge upon any fractional part of a dollar.2950(10) In counties which have adopted a discretionary sales2951surtax at the rate of 1 percent, the department shall make2952available in an electronic format or otherwise the tax amounts2953and the following brackets applicable to all taxable2954transactions that would otherwise have been transactions taxable2955at the rate of 6 percent:2956(a) On single sales of less than 10 cents, no tax shall be2957added.2958(b) On single sales in amounts from 10 cents to 14 cents,2959both inclusive, 1 cent shall be added for taxes.2960(c) On sales in amounts from 15 cents to 28 cents, both2961inclusive, 2 cents shall be added for taxes.2962(d) On sales in amounts from 29 cents to 42 cents, both2963inclusive, 3 cents shall be added for taxes.2964(e) On sales in amounts from 43 cents to 57 cents, both2965inclusive, 4 cents shall be added for taxes.2966(f) On sales in amounts from 58 cents to 71 cents, both2967inclusive, 5 cents shall be added for taxes.2968(g) On sales in amounts from 72 cents to 85 cents, both2969inclusive, 6 cents shall be added for taxes.2970(h) On sales in amounts from 86 cents to $1, both2971inclusive, 7 cents shall be added for taxes.2972(i) On sales in amounts from $1 up to, and including, the2973first $5,000 in price, 7 percent shall be charged upon each2974dollar of price, plus the appropriate bracket charge upon any2975fractional part of a dollar.2976(j) On sales in amounts of more than $5,000 in price, 72977percent shall be added upon the first $5,000 in price, and 62978percent shall be added upon each dollar of price in excess of2979the first $5,000 in price, plus the bracket charges upon any2980fractional part of a dollar as provided for in subsection (9).2981(11) The department shall make available in an electronic2982format or otherwise the tax amounts and brackets applicable to2983all taxable transactions that occur in counties that have a2984surtax at a rate other than 1 percent which would otherwise have2985been transactions taxable at the rate of 6 percent. Likewise,2986the department shall make available in an electronic format or2987otherwise the tax amounts and brackets applicable to2988transactions taxable at 4.35 percent pursuant to s.2989212.05(1)(e)1.c. andon transactions which would otherwise have2990been so taxable in counties which have adopted a discretionary2991sales surtax.2992 (10)(12)The Legislature intendsIt ishereby declared to2993bethe legislative intentthat, whenever in the construction, 2994 administration, or enforcement of this chapter there is amay be2995anyquestion respecting theaduplication of the tax, the end 2996 consumer, or last retail sale, be the sale intended to be taxed 2997 and insofar as ismay bepracticable there not be ano2998 duplication or pyramiding of the tax. 2999 (11)(13)In order to aid the administration and enforcement 3000 ofthe provisions ofthis chapter with respect to the rentals 3001 and license fees, each lessor or person granting the use of a 3002anyhotel, apartment house, roominghouse, tourist or trailer 3003 camp, real property, oranyinterest therein,oranyportion 3004 thereof, inclusive of owners; property managers; lessors; 3005 landlords; hotel, apartment house, and roominghouse operators; 3006 and all licensed real estate agents inwithinthe state leasing, 3007 granting the use of, or renting such property, shallbe required3008tokeep a record of eachand every suchlease, license, or 3009 rental transaction thatwhichis taxable under this chapter, in 3010 such a manner and upon such forms as the department may 3011 prescribe,andto report such transaction to the department or 3012 its designated agents, and to maintain such records as long as 3013 required by s. 213.35, subject to the inspection of the 3014 department and its agents. Upon the failureby such owner;3015property manager; lessor; landlord; hotel, apartment house,3016roominghouse, tourist or trailer camp operator; or real estate3017agentto keep and maintain such records and to make such reports 3018 upon the forms and in the manner prescribed, such owner; 3019 property manager; lessor; landlord; hotel, apartment house, 3020 roominghouse, or tourist or trailer camp operator; receiver of 3021 rent or license fees; or real estate agent commitsis guilty of3022 a misdemeanor of the second degree, punishable as provided in s. 3023 775.082 or s. 775.083, for the first offense and,;for 3024 subsequent offenses, commitsthey are each guilty ofa 3025 misdemeanor of the first degree, punishable as provided in s. 3026 775.082 or s. 775.083. If a, however, anysubsequent offense 3027 involves intentional destruction of such records with an intent 3028 to evade payment of or deprive the state ofanytax revenues, 3029 such subsequent offense isshall bea felony of the third 3030 degree, punishable as provided in s. 775.082 or s. 775.083. 3031(14) If it is determined upon audit that a dealer has3032collected and remitted taxes by applying the applicable tax rate3033to each transaction as described in subsection (9) and rounding3034the tax due to the nearest whole cent rather than applying the3035appropriate bracket system provided by law or department rule,3036the dealer shall not be held liable for additional tax, penalty,3037and interest resulting from such failure if:3038(a) The dealer acted in a good faith belief that rounding3039to the nearest whole cent was the proper method of determining3040the amount of tax due on each taxable transaction.3041(b) The dealer timely reported and remitted all taxes3042collected on each taxable transaction.3043(c) The dealer agrees in writing to future compliance with3044the laws and rules concerning brackets applicable to the3045dealer’s transactions.3046 Section 14. Subsection (3) of section 212.17, Florida 3047 Statutes, is amended to read: 3048 212.17 Tax credits or refunds.— 3049 (3) Except as provided in subsection (4), a dealer who has 3050 paid the tax imposed by this chapter on tangible personal 3051 property or services may take a credit or obtain a refund for 3052 theanytax paidby the dealeron the unpaid balance due on 3053 worthless accounts within 12 months after the month in which the 3054 bad debt has been charged off for federal income tax purposes. A 3055 dealer who has paid the tax imposed by this chapter on tangible 3056 personal property or services and who is not required to file 3057 federal income tax returns may take a credit against or obtain a 3058 refund for the tax paid on the unpaid balance due on worthless 3059 accounts within 12 months after the month in which the bad debt 3060 is written off as uncollectible in the dealer’s books and 3061 records and would be eligible for a bad-debt deduction for 3062 federal income tax purposes if the dealer were required to file 3063 a federal income tax return. 3064 (a) A dealer who is taking a credit against or obtaining a 3065 refund on worthless accounts shall perform the bad-debt-recovery 3066 calculation in accordance with 26 U.S.C. s. 166. 3067 (b) If the amount of bad debt exceeds the amount of taxable 3068 sales for the period during which the bad debt is written off, 3069 notwithstanding s. 215.26(2), a refund claim must be filed 3070 within 3 years after the due date of the return on which the bad 3071 debt could first be claimed. 3072 (c) Ifanyaccounts so charged off for which a credit or 3073 refund has been obtained are subsequently, in whole or in part,3074 paid in whole or in part to the dealer, the amountsopaid shall 3075 be included in the first return filed after such collection and 3076 the tax paid accordingly. 3077 (d) If filing responsibilities have been assumed by a 3078 certified service provider, the certified service provider shall 3079 claim, on behalf of the seller, a bad-debt allowance provided by 3080 this subsection. The certified service provider shall credit or 3081 refund to the seller the full amount of a bad-debt allowance or 3082 refund received. 3083 (e) For the purposes of reporting a payment received on a 3084 previously claimed bad debt, the payments made on a debt or 3085 account must first be applied proportionally to the taxable 3086 price of the property or service and the sales tax on such 3087 property, and then to interest, service charges, and other 3088 charges. 3089 (f) If the books and records of the party claiming the bad 3090 debt allowance support an allocation of the bad debts among 3091 states that are members of the Streamlined Sales and Use Tax 3092 Agreement, the allocation is permitted among those states. 3093 Section 15. Paragraphs (a) and (f) of subsection (3) of 3094 section 212.18, Florida Statutes, are amended to read: 3095 212.18 Administration of law; registration of dealers; 3096 rules.— 3097 (3)(a) A person desiring to engage in or conduct business 3098 in this state as a dealer, or to lease, rent, or let or grant 3099 licenses in living quarters or sleeping or housekeeping 3100 accommodations in hotels, apartment houses, roominghouses, or 3101 tourist or trailer camps that are subject to tax under s. 3102 212.03, or to lease, rent, or let or grant licenses in real 3103 property, and a person who sells or receives anything of value 3104 by way of admissions, must file with the department an 3105 application for a certificate of registration for each place of 3106 business. The application must include the names of the persons 3107 who have interests in such business and their residences, the 3108 address of the business, and other data reasonably required by 3109 the department. However, owners and operators of vending 3110 machines or newspaper rack machines shallare required toobtain 3111 only one certificate of registration for each county in which 3112 such machines are located. The department, by rule, may 3113 authorize a dealer whothatuses independent sellers to sell its 3114 merchandise to remit tax on the retail sales price charged to 3115 the ultimate consumer in lieu of having the independent seller 3116 register as a dealer and remit the tax. The department may 3117 appoint the county tax collector as the department’s agent to 3118 accept applications for registrations. The application, plus a 3119 registration fee of $5, must be submitted to the department 3120 before the person, firm, copartnership, or corporation may 3121 engage in such business, and it must be accompanied by a3122registration fee of $5.However, a registration fee is not3123required to accompany an application to engage in or conduct3124business to make mail order sales.The department may waive the 3125 registration fee for applications submitted through the 3126 department’s Internet registration process or central electronic 3127 registration system provided by member states of the Streamlined 3128 Sales and Use Tax Agreement. 3129 (f) As used in this paragraph, the term “exhibitor” means a 3130 person who enters into an agreement authorizing the display of 3131 tangible personal property or services at a convention or a 3132 trade show. The following provisions apply to the registration 3133 of exhibitors as dealers under this chapter: 3134 1. An exhibitor whose agreement prohibits the sale of 3135 tangible personal property or services subject to the tax 3136 imposed in this chapter is not required to register as a dealer. 3137 2. An exhibitor whose agreement provides for the sale at 3138 wholesale only of tangible personal property or services subject 3139 to the tax imposed by this chapter must obtain a resale 3140 certificate from the purchasing dealer but is not required to 3141 register as a dealer. 3142 3. An exhibitor whose agreement authorizes the retail sale 3143 of tangible personal property or services subject to the tax 3144 imposed by this chapter must register as a dealer and collect 3145 the tax on such sales. 31464. An exhibitor who makes a mail order sale pursuant to s.3147212.0596 must register as a dealer.3148 3149 A person who conducts a convention or a trade show must make his 3150 or her exhibitor’s agreements available to the department for 3151 inspection and copying. 3152 Section 16. Section 212.20, Florida Statutes, is amended to 3153 read: 3154 212.20 Funds collected, disposition;additional powers of3155department;operational expense; refund of taxes adjudicated 3156 unconstitutionally collected.— 3157 (1) The department shall payoverto the Chief Financial 3158 Officerof the stateall funds received and collected by it 3159 underthe provisions ofthis chapter, to be credited to the 3160account of theGeneral Revenue Fundof the state. 3161 (2) The department mayis authorized toemploy all 3162 necessary assistants to administer this chapter properly and may 3163is also authorized topurchase all necessary supplies and 3164 equipmentwhich may berequired for this purpose. 3165 (3) The estimated amount of money needed for the 3166 administration of this chapter shall be included by the 3167 department in its annual legislative budget request for the 3168 operation of its office. 3169 (4) As used inWhen there has been a final adjudication3170that any tax pursuant to s. 212.0596 was levied, collected, or3171both, contrary to the Constitution of the United States or the3172State Constitution, the department shall, in accordance with3173rules, determine, based upon claims for refund and other3174evidence and information, who paid such tax or taxes, and refund3175to each such person the amount of tax paid. For purposes of this3176subsection, a “final adjudication” is a decision of a court of3177competent jurisdiction from which no appeal can be taken or from3178which the official or officials of this state with authority to3179make such decisions has or have decided not to appeal.3180(5)For the purposes ofthis section, the term: 3181 (a) “Proceeds” means all tax or fee revenue collected or 3182 received by the department, including interest and penalties. 3183 (b) “Reallocate” means reduction of the accounts of initial 3184 deposit and redeposit into the indicated account. 3185 (5)(6)Distribution of all proceeds under this chapter and 3186 ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 3187 (a) Proceeds from the convention development taxes 3188 authorized under s. 212.0305 shall be reallocated to the 3189 Convention Development Tax Clearing Trust Fund. 3190 (b) Proceeds from discretionary sales surtaxes imposed 3191 pursuant to ss. 212.054 and 212.055 shall be reallocated to the 3192 Discretionary Sales Surtax Clearing Trust Fund. 3193 (c)1. Proceeds from the fees imposed under ss. 3194 212.05(1)(h)3. and 212.18(3) shall remain with the General 3195 Revenue Fund. 3196 2. The portion of the proceeds which constitutes gross 3197 receipts tax imposed pursuant to s. 203.01(1)(a)3. shall be 3198 deposited as provided by law and in accordance with s. 9, Art. 3199 XII of the State Constitution. 3200 (d) The proceeds of all other taxes and fees imposed 3201 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 3202 and (2)(b) shall be distributed as follows: 3203 1. In any fiscal year, the greater of $500 million, minus 3204 an amount equal to 4.6 percent of the proceeds of the taxes 3205 collected pursuant to chapter 201, or 5.2 percent of all other 3206 taxes and fees imposed pursuant to this chapter or remitted 3207 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 3208 monthly installments into the General Revenue Fund. 3209 2. After the distribution under subparagraph 1., 8.9744 3210 percent of the amount remitted by a sales tax dealer located 3211 within a participating county pursuant to s. 218.61 shall be 3212 transferred into the Local Government Half-cent Sales Tax 3213 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 3214 transferred shall be reduced by 0.1 percent, and the department 3215 shall distribute this amount to the Public Employees Relations 3216 Commission Trust Fund less $5,000 each month, which shall be 3217 added to the amount calculated in subparagraph 3. and 3218 distributed accordingly. 3219 3. After the distribution under subparagraphs 1. and 2., 3220 0.0966 percent shall be transferred to the Local Government 3221 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 3222 to s. 218.65. 3223 4. After the distributions under subparagraphs 1., 2., and 3224 3., 2.0810 percent of the available proceeds shall be 3225 transferred monthly to the Revenue Sharing Trust Fund for 3226 Counties pursuant to s. 218.215. 3227 5. After the distributions under subparagraphs 1., 2., and 3228 3., 1.3653 percent of the available proceeds shall be 3229 transferred monthly to the Revenue Sharing Trust Fund for 3230 Municipalities pursuant to s. 218.215. If the total revenue to 3231 be distributed pursuant to this subparagraph is at least as 3232 great as the amount due from the Revenue Sharing Trust Fund for 3233 Municipalities and the former Municipal Financial Assistance 3234 Trust Fund in state fiscal year 1999-2000, no municipality shall 3235 receive less than the amount due from the Revenue Sharing Trust 3236 Fund for Municipalities and the former Municipal Financial 3237 Assistance Trust Fund in state fiscal year 1999-2000. If the 3238 total proceeds to be distributed are less than the amount 3239 received in combination from the Revenue Sharing Trust Fund for 3240 Municipalities and the former Municipal Financial Assistance 3241 Trust Fund in state fiscal year 1999-2000, each municipality 3242 shall receive an amount proportionate to the amount it was due 3243 in state fiscal year 1999-2000. 3244 6. Of the remaining proceeds: 3245 a. In each fiscal year, the sum of $29,915,500 shall be 3246 divided into as many equal parts as there are counties in the 3247 state, and one part shall be distributed to each county. The 3248 distribution among the several counties must begin each fiscal 3249 year on or before January 55thand continue monthly fora total3250of4 months. If a local or special law required thatanymoneys 3251 accruing to a county in fiscal year 1999-2000 under the then 3252 existing provisions of s. 550.135 be paid directly to the 3253 district school board, special district, or a municipal 3254 government, such payment must continue until the local or 3255 special law is amended or repealed. The state covenants with 3256 holders of bonds or other instruments of indebtedness issued by 3257 local governments, special districts, or district school boards 3258 before July 1, 2000, that it is not the intent of this 3259 subparagraph to adversely affect the rights of those holders or 3260 relieve local governments, special districts, or district school 3261 boards of the duty to meet their obligations as a result of 3262 previous pledges or assignments or trusts entered into which 3263 obligated funds received from the distribution to county 3264 governments under then-existing s. 550.135. This distribution 3265 specifically is in lieu of funds distributed under s. 550.135 3266 before July 1, 2000. 3267 b. The department shall distribute $166,667 monthly to each 3268 applicant certified as a facility for a new or retained 3269 professional sports franchise pursuant to s. 288.1162. Up to 3270 $41,667 shall be distributed monthly by the department to each 3271 certified applicant as defined in s. 288.11621 for a facility 3272 for a spring training franchise. However, not more than $416,670 3273 may be distributed monthly in the aggregate to all certified 3274 applicants for facilities for spring training franchises. 3275 Distributions begin 60 days after such certification and 3276 continue for not more than 30 years, except as otherwise 3277 provided in s. 288.11621. A certified applicant identified in 3278 this sub-subparagraph may not receive more in distributions than 3279 expended by the applicant for the public purposes provided under 3280ins. 288.1162(5) or s. 288.11621(3). 3281 c. Beginning 30 days after notice by the Department of 3282 Economic Opportunity to the departmentof Revenuethat an 3283 applicant has been certified as the professional golf hall of 3284 fame pursuant to s. 288.1168 and is open to the public, $166,667 3285 shall be distributed monthly, for up to 300 months, to the 3286 applicant. 3287 d. Beginning 30 days after notice by the Department of 3288 Economic Opportunity to the departmentof Revenuethat the 3289 applicant has been certified as the International Game Fish 3290 Association World Center facility pursuant to s. 288.1169, and 3291 the facility is open to the public, $83,333 shall be distributed 3292 monthly, for up to 168 months, to the applicant. This 3293 distribution is subject to reduction pursuant to s. 288.1169. A 3294 lump sum payment of $999,996 shall be made after certification 3295 and before July 1, 2000. 3296 e. The department shall distribute up to $83,333 monthly to 3297 each certified applicant as defined in s. 288.11631 for a 3298 facility used by a single spring training franchise, or up to 3299 $166,667 monthly to each certified applicant as defined in s. 3300 288.11631 for a facility used by more than one spring training 3301 franchise. Monthly distributions begin 60 days after such 3302 certification or July 1, 2016, whichever is later, and continue 3303 for not more than 20 years to each certified applicant as 3304 defined in s. 288.11631 for a facility used by a single spring 3305 training franchise or not more than 25 years to each certified 3306 applicant as defined in s. 288.11631 for a facility used by more 3307 than one spring training franchise. A certified applicant 3308 identified in this sub-subparagraph may not receive more in 3309 distributions than expended by the applicant for the public 3310 purposes provided in s. 288.11631(3). 3311 f. Beginning 45 days after notice by the Department of 3312 Economic Opportunity to the departmentof Revenuethat an 3313 applicant has been approved by the Legislature and certified by 3314 the Department of Economic Opportunity under s. 288.11625, or 3315 upon a date specified by the Department of Economic Opportunity 3316as providedunder s. 288.11625(6)(d), the department shall 3317 distribute each month an amount equal to one-twelfth of the 3318 annual distribution amount certified by the Department of 3319 Economic Opportunity for the applicant. The department may not 3320 distribute more than $7 million in the 2014-2015 fiscal year or 3321 more than $13 million annually thereafter under this sub 3322 subparagraph. 3323 g. Beginning December 1, 2015, and ending June 30, 2016, 3324 the department shall distribute $26,286 monthly to the State 3325 Transportation Trust Fund. Beginning July 1, 2016, the 3326 department shall distribute $15,333 monthly to the State 3327 Transportation Trust Fund. 3328 7. All other proceeds must remain in the General Revenue 3329 Fund. 3330 Section 17. Section 213.052, Florida Statutes, is created 3331 to read: 3332 213.052 Effective date of state sales and use tax rate 3333 changes under chapter 212.— 3334 (1) The effective date for a sales or use tax rate change 3335 imposed under chapter 212 is January 1, April 1, July 1, or 3336 October 1. 3337 (2) The Department of Revenue shall provide notice of such 3338 rate change to all affected sellers 60 days before the effective 3339 date of the rate change. Failure of a seller to receive notice 3340 does not relieve the seller of its obligation to collect sales 3341 or use tax. 3342 Section 18. Section 213.0521, Florida Statutes, is created 3343 to read: 3344 213.0521 Effective date of state sales and use tax rate 3345 changes pursuant to legislative act.—The effective date for 3346 services starting before and ending after the effective date of 3347 a legislative act is as follows: 3348 (1) For a rate increase, the new rate applies to the first 3349 billing period starting on or after the effective date. 3350 (2) For a rate decrease, the new rate applies to bills 3351 rendered on or after the effective date. 3352 Section 19. Section 213.215, Florida Statutes, is created 3353 to read: 3354 213.215 Sales and use tax amnesty upon registration in 3355 accordance with the Streamlined Sales and Use Tax Agreement.— 3356 (1) Amnesty shall be provided for uncollected or unpaid 3357 sales or use tax to a seller who registers to pay or to collect 3358 and remit applicable sales or use tax in accordance with the 3359 Streamlined Sales and Use Tax Agreement authorized under s. 3360 213.256 if the seller was not registered with the Department of 3361 Revenue during the 12 months before the effective date of 3362 participation in the agreement by this state. 3363 (2) Amnesty precludes assessment for uncollected or unpaid 3364 sales or use tax, together with penalty or interest for sales 3365 made during the period the seller was not registered with the 3366 Department of Revenue, if registration occurs within 12 months 3367 after the effective date of this state’s participation in the 3368 agreement. 3369 (3) Amnesty is not available to a seller with respect to a 3370 matter for which the seller received notice of the commencement 3371 of an audit if the audit is not finally resolved, including 3372 related administrative and judicial processes. 3373 (4) Amnesty is not available for sales or use taxes already 3374 paid or remitted to the state or to taxes collected by the 3375 seller. 3376 (5) Absent the seller’s fraud or intentional 3377 misrepresentation of a material fact, amnesty is fully effective 3378 as long as the seller continues registration and continues 3379 payment or collection and remittance of applicable sales or use 3380 taxes for at least 36 months. 3381 (6) The amnesty applies only to sales or use taxes due from 3382 a seller in its capacity as a seller and not to sales or use 3383 taxes due from a seller in its capacity as a buyer. 3384 Section 20. Subsections (1) and (2) of section 213.256, 3385 Florida Statutes, are amended to read: 3386 213.256 Simplified Sales and Use Tax Administration Act.— 3387 (1) As used in this section and ss. 213.2561 and 213.2562, 3388 the term: 3389 (a) “Agent” means, for purposes of carrying out the 3390 responsibilities placed on a dealer, a person appointed by the 3391 seller to represent the seller before the department 3392“Department” means the Department of Revenue. 3393 (b) “Agreement” means the Streamlined Sales and Use Tax 3394 Agreementas amended and adopted on January 27, 2001, by the3395Executive Committee of the National Conference of State3396Legislatures. 3397 (c) “Certified automated system” means software certified 3398jointlyby the statestates that are signatories to the3399agreementto calculate the tax imposed by each jurisdiction on a 3400 transaction, determine the amount of tax to remit to the 3401 appropriate state, and maintain a record of the transaction. 3402 (d) “Certified service provider” means an agent certified 3403jointly by the states that are signatories to the agreementto 3404 perform all of the seller’s sales tax functions other than the 3405 seller’s obligation to remit tax on its own purchases. 3406 (e) “Department” means the Department of Revenue. 3407 (f) “Governing board” means the governing board of the 3408 agreement. 3409 (g)1. “Model 1 seller” means a seller that has selected a 3410 certified service provider as the seller’s agent to perform all 3411 of the seller’s sales and use tax functions other than the 3412 seller’s obligation to remit tax on the seller’s purchases. 3413 2. “Model 2 seller” means a seller that has selected a 3414 certified automated system to perform part of the seller’s sales 3415 and use tax functions, but retains responsibility for remitting 3416 the tax. 3417 3. “Model 3 seller” means a seller that has sales in at 3418 least five member states, has total annual sales revenue of at 3419 least $500 million, has a proprietary system that calculates the 3420 amount of tax due each jurisdiction, and has entered into a 3421 performance agreement with the member states which establishes a 3422 tax performance standard for the seller. 3423 3424 As used in this paragraph, a seller includes an affiliated group 3425 of sellers using the same proprietary system. 3426 (h)(e)“Person” means an individual, trust, estate, 3427 fiduciary, partnership, limited liability company, limited 3428 liability partnership, corporation, oranyother legal entity. 3429 (i) “Registered under this agreement” means registration by 3430 a seller with the member states under the central registration 3431 system. 3432 (j)(f)“Sales tax” means the tax levied under chapter 212. 3433 (k)(g)“Seller” means aanyperson making sales, leases, or 3434 rentals of personal property or services. 3435 (l)(h)“State” means aanystate of the United States and 3436 the District of Columbia. 3437 (m)(i)“Use tax” means the tax levied under chapter 212. 3438 (2)(a) The executive director of the department mayshall3439 enter into the agreementthe Streamlined Sales and Use Tax3440Agreementwith one or more states to simplify and modernize 3441 sales and use tax administration in order to substantially 3442 reduce the burden of tax compliance for all sellers andforall 3443 types of commerce. In furtherance of the agreement, the 3444 executive director of the department or his or her designee 3445 shall act jointly with other states that are members of the 3446 agreement to establish standards for certification of a 3447 certified service provider and certified automated systems 3448systemand central registration systemsestablish performance3449standards for multistate sellers. 3450 (b) The executive director of the department or his or her 3451 designee shall take other actions reasonably required to 3452 administer this section. Other actions authorized by this 3453 section include, but are not limited to, the adoption of rules 3454 and the joint procurement, with other member states, of goods 3455 and services in furtherance of the cooperative agreement. 3456 (c) The executive director of the department or his or her 3457 designee may represent this state before the other states that 3458 are signatories to the agreement. 3459 (d) The executive director of the department or his or her 3460 designee may prepare and submit reports and certifications that 3461 are determined necessary according to the terms of the agreement 3462 and may enter into other agreements with the governing board, 3463 member states, and service providers which the executive 3464 director determines necessary to facilitate the administration 3465 of the tax laws of this state. 3466 Section 21. Section 213.2561, Florida Statutes, is created 3467 to read: 3468 213.2561 Approval of software to calculate tax.—The 3469 department shall review and approve software submitted to the 3470 governing board for certification as a certified automated 3471 system. If the software accurately reflects the taxability of 3472 product categories included in the program, the department shall 3473 certify the approval of the software to the governing board. 3474 Section 22. Section 213.2562, Florida Statutes, is created 3475 to read: 3476 213.2562 Simplified Sales and Use Tax Agreement 3477 registration, certification, liability, and audit.— 3478 (1) A seller that registers under the agreement agrees to 3479 collect and remit sales and use taxes for all taxable sales into 3480 the member states, including member states joining after the 3481 seller’s registration. Withdrawal or revocation of this state 3482 does not relieve a seller of its responsibility to remit taxes 3483 previously or subsequently collected on behalf of the state. 3484 (a) When registering, the seller may select a model 1, 3485 model 2, or model 3 method of remittance or other method allowed 3486 by state law to remit the taxes collected. 3487 (b) A seller may be registered by an agent. Such 3488 appointment must be in writing and submitted to a member state. 3489 (2)(a) A certified service provider is the agent of a model 3490 1 seller with whom the certified service provider has contracted 3491 for the collection and remittance of sales and use taxes. As the 3492 model 1 seller’s agent, the certified service provider is liable 3493 for sales and use tax due this state on all sales transactions 3494 it processes for the model 1 seller, except as specified in 3495 paragraph (b). 3496 (b) A model 1 seller is not liable to the state for sales 3497 or use tax due on transactions processed by the certified 3498 service provider unless the model 1 seller has misrepresented 3499 the type of items it sells or has committed fraud. In the 3500 absence of probable cause to believe that the model 1 seller has 3501 committed fraud or made a material misrepresentation, the model 3502 1 seller is not subject to audit on the transactions processed 3503 by the certified service provider. A model 1 seller is subject 3504 to audit for transactions that have not been processed by the 3505 certified service provider. Acting jointly, the member states 3506 may perform a system check of the model 1 seller and review the 3507 model 1 seller’s procedures to determine if the certified 3508 service provider’s system is functioning properly and to 3509 determine the extent to which the model 1 seller’s transactions 3510 are being processed by the certified service provider. 3511 (3) A model 2 seller that uses a certified automated system 3512 remains responsible and is liable to this state for reporting 3513 and remitting tax. However, a model 2 seller is not responsible 3514 for errors in reliance on a certified automated system. 3515 (4) A model 3 seller is liable for the failure of the 3516 proprietary system to meet the performance standard. 3517 (5) A person who provides a certified automated system is 3518 not liable for errors contained in software that was approved by 3519 the department and certified to the governing board. However, 3520 such person is: 3521 (a) Responsible for the proper functioning of that system; 3522 (b) Liable to this state for underpayments of tax 3523 attributable to errors in the functioning of the certified 3524 automated system; and 3525 (c) Liable for the misclassification of an item or 3526 transaction that is not corrected within 10 days after the 3527 receipt of notice from the department. 3528 (6) The executive director of the department or his or her 3529 designee may certify a person as a certified service provider if 3530 the person: 3531 (a) Uses a certified automated system; 3532 (b) Integrates its certified automated system with the 3533 system of a seller for whom the person collects tax so that the 3534 tax due on a sale is determined at the time of the sale; 3535 (c) Agrees to remit the taxes it collects at the time and 3536 in the manner specified by chapter 212; 3537 (d) Agrees to file returns on behalf of the sellers for 3538 whom it collects tax; 3539 (e) Agrees to protect the privacy of tax information it 3540 obtains in accordance with s. 213.053; and 3541 (f) Enters into a contract with the department. 3542 (7) The department shall review software submitted to the 3543 governing board for certification as a certified automated 3544 system. The executive director of the department shall certify 3545 the approval of the software to the governing board if the 3546 software: 3547 (a) Determines the applicable state and local sales and use 3548 tax rate for a transaction in accordance with s. 212.06(3) and 3549 (4); 3550 (b) Determines whether an item is exempt from tax; 3551 (c) Determines the amount of tax to be remitted for each 3552 taxpayer for a reporting period; and 3553 (d) Can generate reports and returns as required by the 3554 governing board. 3555 (8) The department may adopt by rule one or more sales tax 3556 performance standards for model 3 sellers. 3557 (9) Disclosure of information that is exempt or 3558 confidential and exempt under law which is necessary under this 3559 section must be made according to a written agreement between 3560 the executive director of the department or his or her designee 3561 and the certified service provider. The certified service 3562 provider is bound by the same requirements of confidentiality as 3563 department employees. A willful breach of confidentiality is a 3564 misdemeanor of the first degree, punishable as provided in s. 3565 775.082 or s. 775.083. 3566 Section 23. It is the intent of the Legislature to urge the 3567 United States Congress to consider adequate protections for 3568 small businesses engaging in both offline and online 3569 transactions from added costs, administrative burdens, and 3570 requirements imposed on intermediaries relating to the 3571 collection and remittance of sales and use tax. 3572 Section 24. Emergency rules.— 3573 (1) The executive director of the Department of Revenue is 3574 authorized, and all conditions are deemed to be met, to adopt 3575 emergency rules pursuant to s. 120.54(4), Florida Statutes, for 3576 the purpose of implementing this act. 3577 (2) Notwithstanding any other law, emergency rules adopted 3578 pursuant to subsection (1) are effective for 6 months after 3579 adoption and may be renewed during the pendency of procedures to 3580 adopt permanent rules addressing the subject of the emergency 3581 rules. 3582 (3) This section expires January 1, 2020. 3583 Section 25. Paragraph (a) of subsection (5) of section 3584 11.45, Florida Statutes, is amended to read: 3585 11.45 Definitions; duties; authorities; reports; rules.— 3586 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.— 3587 (a) The Legislative Auditing Committee shall direct the 3588 Auditor General to make an audit of aanymunicipality if 3589wheneverpetitioned to do so by at least 20 percent of the 3590 registered electors in the last general election of that 3591 municipality pursuant to this subsection. The supervisor of 3592 elections of the county in which the municipality is located 3593 shall certify whether or not the petition contains the 3594 signatures of at least 20 percent of the registered electors of 3595 the municipality. After the completion of the audit, the Auditor 3596 General shall determine whether the municipality has the fiscal 3597 resources necessary to pay the cost of the audit. The 3598 municipality shall pay the cost of the audit within 90 days 3599 after the Auditor General’s determination that the municipality 3600 has the available resources. If the municipality fails to pay 3601the cost of the audit, the Department of Revenue shall, upon 3602 certification of the Auditor General, withhold from that portion 3603 of the distribution pursuant to s. 212.20(5)(d)5.s.3604212.20(6)(d)5.which is distributable to such municipality, a 3605 sum sufficient to pay the cost of the audit andshalldeposit 3606 that sum into the General Revenue Fund of the state. 3607 Section 26. Subsection (6) of section 196.012, Florida 3608 Statutes, is amended to read: 3609 196.012 Definitions.—For the purpose of this chapter, the 3610 following terms are defined as follows, except where the context 3611 clearly indicates otherwise: 3612 (6) Governmental, municipal, or public purpose or function 3613 isshall bedeemed to be served or performed when the lessee 3614 under aanyleasehold interest created in property of the United 3615 States, the state orany ofits political subdivisions, or aany3616 municipality, agency, special district, authority, or other 3617 public body corporate of the state is demonstrated to perform a 3618 function or serve a governmental purpose thatwhichcould 3619 properly be performed or served by an appropriate governmental 3620 unit or which is demonstrated to perform a function or serve a 3621 purpose which would otherwise be a valid subject for the 3622 allocation of public funds. For purposes of the preceding 3623 sentence, an activity undertaken by a lessee which is permitted 3624 under the terms of its lease of real property designated as an 3625 aviation area on an airport layout plan thatwhichhas been 3626 approved by the Federal Aviation Administration and which real 3627 property is used for the administration, operation, business 3628 offices and activities related specifically thereto in 3629 connection with the conduct of an aircraft full service fixed 3630 base operation which provides goods and services to the general 3631 aviation public in the promotion of air commerce isshall be3632 deemed an activity thatwhichserves a governmental, municipal, 3633 or public purpose or function. AnAnyactivity undertaken by a 3634 lessee which is permitted under the terms of its lease of real 3635 property designated as a public-usepublicairport as defined in 3636 s. 332.004(14)by municipalities, agencies, special districts, 3637 authorities, or other public bodies corporate and public bodies 3638 politic of the state, a spaceport as defined in s. 331.303, or 3639 which is located in a deepwater port identified in s. 3640 403.021(9)(b) and owned by one of the foregoing governmental 3641 units, subject to a leasehold or other possessory interest of a 3642 nongovernmental lessee that is deemed to perform an aviation, 3643 airport, aerospace, maritime, or port purpose or operation is 3644shall bedeemed an activity that serves a governmental, 3645 municipal, or public purpose. The use by a lessee, licensee, or 3646 management company of real property or a portion thereof as a 3647 convention center, visitor center, sports facility with 3648 permanent seating, concert hall, arena, stadium, park, or beach 3649 is deemed a use that serves a governmental, municipal, or public 3650 purpose or function when access to the property is open to the 3651 general public with or without a charge for admission. If 3652 property deeded to a municipality by the United States is 3653 subject to a requirement that the Federal Government, through a 3654 schedule established by the Secretary of the Interior, determine 3655 that the property is being maintained for public historic 3656 preservation, park, or recreational purposes and if those 3657 conditions are not met the property revertswill revertbackto 3658 the Federal Government, then such property shall be deemed to 3659 serve a municipal or public purpose. The term “governmental 3660 purpose” also includes a direct use of property on federal lands 3661 in connection with the Federal Government’s Space Exploration 3662 Program or spaceport activities as defined in s. 212.02(22). 3663 Real property and tangible personal property owned by the 3664 Federal Government or Space Florida and used for defense and 3665 space exploration purposes or which is put to a use in support 3666 thereof isshall bedeemed to perform an essential national 3667 governmental purpose and isshall beexempt. The term “owned by 3668 the lessee” as used in this chapter does not include personal 3669 property, buildings, or other real property improvements used 3670 for the administration, operation, business offices and 3671 activities related specifically thereto in connection with the 3672 conduct of an aircraft full service fixed based operation which 3673 provides goods and services to the general aviation public in 3674 the promotion of air commerce provided that the real property is 3675 designated as an aviation area on an airport layout plan 3676 approved by the Federal Aviation Administration. For purposes of 3677 determiningdetermination of“ownership,” buildings and other 3678 real property improvements thatwhichwill revert to the airport 3679 authority or other governmental unit upon expiration of the term 3680 of the lease areshall be deemed“owned” by the governmental 3681 unit and not the lessee. Providing two-way telecommunications 3682 services to the public for hire by the use of a 3683 telecommunications facility, as defined in s. 364.02(14), and 3684 for which a certificate is required under chapter 364 does not 3685 constitute an exempt use for purposes of s. 196.199, unless the 3686 telecommunications services are provided by the operator of a 3687 public-use airport, as defined in s. 332.004, for the operator’s 3688 provision of telecommunications services for the airport or its 3689 tenants, concessionaires, or licensees, or unless the 3690 telecommunications services are provided by a public hospital. 3691 Section 27. Paragraph (b) of subsection (1) and paragraph 3692 (b) of subsection (2) of section 202.18, Florida Statutes, are 3693 amended to read: 3694 202.18 Allocation and disposition of tax proceeds.—The 3695 proceeds of the communications services taxes remitted under 3696 this chapter shall be treated as follows: 3697 (1) The proceeds of the taxes remitted under s. 3698 202.12(1)(a) shall be divided as follows: 3699 (b) The remaining portion shall be distributed according to 3700 s. 212.20(5)s. 212.20(6). 3701 (2) The proceeds of the taxes remitted under s. 3702 202.12(1)(b) shall be allocated as follows: 3703 (b) Fifty-five and nine-tenths percent of the remainder 3704 shall be allocated to the state and distributed pursuant to s. 3705 212.20(5)s. 212.20(6), except that the proceeds allocated 3706 pursuant to s. 212.20(5)(d)2.s. 212.20(6)(d)2.shall be 3707 prorated to the participating counties in the same proportion as 3708 that month’s collection of the taxes and fees imposed pursuant 3709 to chapter 212 and paragraph (1)(b). 3710 Section 28. Section 203.0011, Florida Statutes, is amended 3711 to read: 3712 203.0011 Combined rate for tax collected pursuant to ss. 3713 203.01(1)(b)4. and 212.05(1)(e)3.212.05(1)(e)1.c.—In complying 3714 with the amendments to ss. 203.01 and 212.05, relating to the 3715 additional tax on electrical power or energy, made by this act, 3716 a seller of electrical power or energy may collect a combined 3717 rate of 6.95 percent, which consists of the 4.35 percent and 2.6 3718 percent required under ss. 212.05(1)(e)3.212.05(1)(e)1.c.and 3719 203.01(1)(b)4., respectively, if the provider properly reflects 3720 the tax collected with respect to the two provisions as required 3721 in the return to the Department of Revenue. 3722 Section 29. Paragraph (a) of subsection (1) of section 3723 203.01, Florida Statutes, is amended to read: 3724 203.01 Tax on gross receipts for utility and communications 3725 services.— 3726 (1)(a)1. A tax is imposed on gross receipts from utility 3727 services that are delivered to a retail consumer in this state. 3728 The tax shall be levied as provided in paragraphs (b)-(j). 3729 2. A tax is levied on communications services as defined in 3730 s. 202.11(1). The tax appliesshall be appliedto the same 3731 services and transactions as are subject to taxation under 3732 chapter 202, and to communications services that are subject to 3733 the exemption provided in s. 202.125(1). The tax appliesshall3734be appliedto the sales price of communications services ifwhen3735 sold at retail, as the terms are defined in s. 202.11, isshall3736bedue and payable at the same time as the taxes imposed 3737 pursuant to chapter 202, and shall be administered and collected 3738 pursuant to chapter 202. 3739 3. An additional tax is levied on charges for, or the use 3740 of, electrical power or energy that is subject to the tax levied 3741 pursuant to s. 212.05(1)(e)3.s.212.05(1)(e)1.c.or s. 3742 212.06(1). The tax appliesshall be appliedto the same 3743 transactions or uses as are subject to taxation under s. 3744 212.05(1)(e)3.s. 212.05(1)(e)1.c.or s. 212.06(1). If a 3745 transaction or use is exempt from the tax imposed under s. 3746 212.05(1)(e)3.s. 212.05(1)(e)1.c.or s. 212.06(1), the 3747 transaction or use is also exempt from the tax imposed under 3748 this subparagraph. The tax appliesshall be appliedto charges 3749 for electrical power or energy and is due and payable at the 3750 same time as taxes imposed pursuant to chapter 212. Chapter 212 3751 governs the administration and enforcement of the tax imposed by 3752 this subparagraph. The charges upon which the tax imposed by 3753 this subparagraph is applied do not include the taxes imposed by 3754 subparagraph 1. or s. 166.231. The tax imposed by this 3755 subparagraph becomes state funds at the moment of collection and 3756 is not considered as revenue of a utility for purposes of a 3757 franchise agreement between the utility and a local government. 3758 Section 30. Paragraph (a) of subsection (1) of section 3759 212.031, Florida Statutes, is amended to read: 3760 212.031 Tax on rental or license fee for use of real 3761 property.— 3762 (1)(a) It isdeclared to bethe legislative intent that 3763 eacheverypersonis exercising a taxable privilegewho engages 3764 in the business of renting, leasing, letting, or granting a 3765 license for the use ofanyreal property is exercising a taxable 3766 privilege unless such property is: 3767 1. Assessed as agricultural property under s. 193.461. 3768 2. Used exclusively as dwelling units. 3769 3. Property subject to tax on parking, docking, or storage 3770 spaces under s. 212.03(6). 3771 4. Recreational property or the common elements of a 3772 condominium ifwhensubject to a lease between the developer or 3773 owner thereof and the condominium association in its own right 3774 or as agent for the owners of individual condominium units or 3775 the owners of individual condominium units. However, only the 3776 lease payments on such property areshall beexempt from the tax 3777 imposed by this chapter, and any other use made by the owner or 3778 the condominium association isshall befully taxable under this 3779 chapter. 3780 5. A public or private street or right-of-way and poles, 3781 conduits, fixtures, and similar improvements located on such 3782 streets or rights-of-way, occupied or used by a utility or 3783 provider of communications services, as defined by s. 202.11, 3784 for utility or communications or television purposes. As used in 3785For purposes ofthis subparagraph, the term “utility” means a 3786anyperson providing utility services as defined in s. 203.012. 3787 This exception also applies to property, wherever located, on 3788 whichthe followingare placed:towers, antennas, cables, 3789 accessory structures, or equipment, not including switching 3790 equipment, used in the provision of mobile communications 3791 services as defined in s. 202.11. For purposes of this chapter, 3792 towers used in the provision of mobile communications services,3793as defined in s. 202.11,are considered to be fixtures. 3794 6. A public street or road thatwhichis used for 3795 transportation purposes. 3796 7. Property used at an airport exclusively forthe purpose3797ofaircraft landing or aircraft taxiing or property used by an 3798 airline forthe purpose ofloading or unloading passengers or 3799 property onto or from aircraft or for fueling aircraft. 3800 8.a.Property used at a port authority, as defined in s. 3801 315.02(2), exclusively forthe purpose ofoceangoing vessels or 3802 tugs docking, or such vessels mooring on property used by a port 3803 authority forthe purpose ofloading or unloading passengers or 3804 cargo onto or from such a vessel, or property used at a port 3805 authority for fueling such vessels, or to the extent that the 3806 amount paid for the use ofanyproperty at the port is based on 3807 the charge for the amount of tonnage actually imported or 3808 exported through the port by a tenant. 3809b.The amount charged for the use ofanyproperty at the 3810 port in excess of the amount charged for tonnage actually 3811 imported or exported remainsshall remainsubject to tax except 3812 as provided in this subparagraphsub-subparagraph a. 3813 9. Property used as an integral part of the performance of 3814 qualified production services. As used in this subparagraph, the 3815 term “qualified production services” means ananyactivity or 3816 service performed directly in connection with the production of 3817 a qualified motion picture, as defined in s. 212.06(1)(b), and 3818 includes: 3819 a. Photography, sound and recording, casting, location 3820 managing and scouting, shooting, creation of special and optical 3821 effects, animation, adaptation (language, media, electronic, or 3822 otherwise), technological modifications, computer graphics, set 3823 and stage support (such as electricians, lighting designers and 3824 operators, greensmen, prop managers and assistants, and grips), 3825 wardrobe (design, preparation, and management), hair and makeup 3826 (design, production, and application), performing (such as 3827 acting, dancing, and playing), designing and executing stunts, 3828 coaching, consulting, writing, scoring, composing, 3829 choreographing, script supervising, directing, producing, 3830 transmitting dailies, dubbing, mixing, editing, cutting, 3831 looping, printing, processing, duplicating, storing, and 3832 distributing; 3833 b. The design, planning, engineering, construction, 3834 alteration, repair, and maintenance of real or personal 3835 property, including stages, sets, props, models, paintings, and 3836 facilities principally required for the performance ofthose3837 services specifiedlistedin sub-subparagraph a.; and 3838 c. Property management services directly related to 3839 property used in connection with the services described in sub 3840 subparagraphs a. and b. 3841 3842 This exemption inureswill inureto the taxpayer upon 3843 presentation of the certificate of exemption issued to the 3844 taxpayer underthe provisions ofs. 288.1258. 3845 10. Leased, subleased, licensed, or rented to a person 3846 providing food and drink concessionaire services within the 3847 premises of a convention hall, exhibition hall, auditorium, 3848 stadium, theater, arena, civic center, performing arts center, 3849 publicly owned recreational facility, or aanybusiness operated 3850 under a permit issued pursuant to chapter 550. A person 3851 providing retail concessionaire services involving the sale of 3852 food and drink or other tangible personal property within the 3853 premises of an airport shall be subject to tax on the rental of 3854 real property used for that purpose, but shall not be subject to 3855 the tax on aanylicense to use the property. For purposes of 3856 this subparagraph, the term “sale” doesshallnot include the 3857 leasing of tangible personal property. 3858 11. Property occupied pursuant to an instrument calling for 3859 payments which the department has declared, in a Technical 3860 Assistance Advisement issued on or before March 15, 1993, to be 3861 nontaxable pursuant to rule 12A-1.070(19)(c), Florida 3862 Administrative Code.; provided thatThis subparagraph applies 3863shallonlyapplyto property occupied by the same person before 3864 and after the execution of the subject instrument and only to 3865 those payments made pursuant to such instrument, exclusive of 3866 renewals and extensionsthereofoccurring after March 15, 1993. 3867 12. Property used or occupied predominantly for space 3868 flight business purposes. As used in this subparagraph the term,3869 “space flight business” means the manufacturing, processing, or 3870 assembly of a space facility, space propulsion system, space 3871 vehicle, satellite, or station of any kind possessing the 3872 capacity for space flight, as defined by s. 212.02(23), or 3873 components thereof, and also means the following activities 3874 supporting space flight: vehicle launch activities, flight 3875 operations, ground control or ground support, and all 3876 administrative activities directly related thereto. Property 3877 shall be deemed to be used or occupied predominantly for space 3878 flight business purposes if more than 50 percent of the 3879 property, or improvements thereon, is used for one or more space 3880 flight business purposes. Possession by a landlord, lessor, or 3881 licensor of a signed written statement from the tenant, lessee, 3882 or licensee claiming the exemption relievesshall relievethe 3883 landlord, lessor, or licensor from the responsibility of 3884 collecting the tax, and the department shall look solely to the 3885 tenant, lessee, or licensee for recovery of such tax if it 3886 determines that the exemption iswasnot applicable. 3887 13. Rented, leased, subleased, or licensed to a person 3888 providing telecommunications, data systems management, or 3889 Internet services at a publicly or privately owned convention 3890 hall, civic center, or meeting space at a public lodging 3891 establishment as defined in s. 509.013. This subparagraph 3892 applies only to that portion of the rental, lease, or license 3893 payment that is based onupona percentage of sales, revenue 3894 sharing, or royalty payments and not based onupona fixed 3895 price. This subparagraph is intended to be clarifying and 3896 remedial in nature and appliesshall applyretroactively. This 3897 subparagraph does not provide a basis for an assessment of any 3898 tax not paid, or create a right to a refund of any tax paid, 3899 pursuant to this section before July 1, 2010. 3900 Section 31. Section 212.05011, Florida Statutes, is amended 3901 to read: 3902 212.05011 Combined rate for tax collected pursuant to ss. 3903 203.01(1)(b)4. and 212.05(1)(e)3.212.05(1)(e)1.c.—In complying 3904 with the amendments to ss. 203.01 and 212.05, relating to the 3905 additional tax on electrical power or energy, made by this act, 3906 a seller of electrical power or energy may collect a combined 3907 rate of 6.95 percent, which consists of the 4.35 percent and 2.6 3908 percent required under ss. 212.05(1)(e)3.ss.212.05(1)(e)1.c.3909 and 203.01(1)(b)4., respectively, if the provider properly 3910 reflects the tax collected with respect to the two provisions as 3911 required in the return to the departmentof Revenue. 3912 Section 32. Paragraph (b) of subsection (1) of section 3913 212.052, Florida Statutes, is amended to read: 3914 212.052 Research or development costs; exemption.— 3915 (1) For the purposes of the exemption provided in this 3916 section: 3917 (b) The term “costs” means cost price as defined in s. 3918 212.02(4). 3919 Section 33. Paragraph (c) of subsection (2), paragraph (c) 3920 of subsection (3), and paragraphs (c) and (g) of subsection (8) 3921 of section 212.055, Florida Statutes, are amended to read: 3922 212.055 Discretionary sales surtaxes; legislative intent; 3923 authorization and use of proceeds.—It is the legislative intent 3924 that any authorization for imposition of a discretionary sales 3925 surtax shall be published in the Florida Statutes as a 3926 subsection of this section, irrespective of the duration of the 3927 levy. Each enactment shall specify the types of counties 3928 authorized to levy; the rate or rates which may be imposed; the 3929 maximum length of time the surtax may be imposed, if any; the 3930 procedure which must be followed to secure voter approval, if 3931 required; the purpose for which the proceeds may be expended; 3932 and such other requirements as the Legislature may provide. 3933 Taxable transactions and administrative procedures shall be as 3934 provided in s. 212.054. 3935 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 3936 (c) Pursuant to s. 212.054(4), the proceeds of the surtax 3937 levied under this subsection shall be distributed to the county 3938 and the municipalities within such county in which the surtax 3939 was collected, according to: 3940 1. An interlocal agreement between the county governing 3941 authority and the governing bodies of the municipalities 3942 representing a majority of the county’s municipal population, 3943 which agreement may include a school district with the consent 3944 of the county governing authority and the governing bodies of 3945 the municipalities representing a majority of the county’s 3946 municipal population; or 3947 2. If there is no interlocal agreement, according to the 3948 formula provided in s. 218.62. 3949 3950 AAnychange in the distribution formula must take effect on the 3951 first day of theanymonth that begins at least 60 days after 3952 written notification of that change has been made to the 3953 department. 3954 (3) SMALL COUNTY SURTAX.— 3955 (c) Pursuant to s. 212.054(4), the proceeds of the surtax 3956 levied under this subsection shall be distributed to the county 3957 and the municipalities within the county in which the surtax was 3958 collected, according to: 3959 1. An interlocal agreement between the county governing 3960 authority and the governing bodies of the municipalities 3961 representing a majority of the county’s municipal population, 3962 which agreement may include a school district with the consent 3963 of the county governing authority and the governing bodies of 3964 the municipalities representing a majority of the county’s 3965 municipal population; or 3966 2. If there is no interlocal agreement, according to the 3967 formula provided in s. 218.62. 3968 3969 AAnychange in the distribution formula shall take effect on 3970 the first day of theanymonth that begins at least 60 days 3971 after written notification of that change has been made to the 3972 department. 3973 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— 3974 (c) Pursuant to s. 212.054(4), the proceeds of the 3975 discretionary sales surtax collected under this subsection, less 3976 an administrative fee that may be retained by the Department of 3977 Revenue, shall be distributed by the department to the county. 3978 The county shall distribute the proceeds it receives from the 3979 department to each local government entity providing emergency 3980 fire rescue services in the county. The surtax proceeds, less an 3981 administrative fee not to exceed 2 percent of the surtax 3982 collected, shall be distributed by the county based on each 3983 entity’s average annual expenditures for fire control and 3984 emergency fire rescue services in the 5 fiscal years preceding 3985 the fiscal year in which the surtax takes effect in proportion 3986 to the average annual total of the expenditures for such 3987 entities in the 5 fiscal years preceding the fiscal year in 3988 which the surtax takes effect. The county shall revise the 3989 distribution proportions to reflect a change in the service area 3990 of an entity receiving a distribution of the surtax proceeds. If 3991 an entity declines its share of surtax revenue, such revenue 3992 shall be redistributed proportionally to the entities that are 3993 participating in the sharing of such revenue based on each 3994 participating entity’s average annual expenditures for fire 3995 control and emergency fire rescue services in the preceding 5 3996 fiscal years in proportion to the average annual total of the 3997 expenditures for the participating entities in the preceding 5 3998 fiscal years. 3999 (g) Surtax collections shall be initiated on January 1 of 4000 the year following a successful referendumin order to coincide4001with s. 212.054(5). 4002 Section 34. Subsection (3) of section 212.13, Florida 4003 Statutes, is amended to read: 4004 212.13 Records required to be kept; power to inspect; audit 4005 procedure.— 4006 (3) For the purpose of enforcingenforcement ofthis 4007 chapter, aeverymanufacturer and seller of tangible personal 4008 property or services licensed inwithinthis state shall allow 4009is required to permitthe department to examine his or her books 4010 and records at all reasonable hours, and, uponhis or her4011 refusal, the department may require him or her to permit such 4012 examination by resort to the circuit courts of this state, 4013 subject however to the right of removal of the cause to the 4014 judicial circuit wherein such person’s business is located or 4015whereinsuch person’s books and records are kept if, provided4016further thatsuch person’s books and records are kept inwithin4017 the state. IfWhenthe dealer has made an allocation or 4018 attribution pursuant to the definition of sales price in s. 4019 212.02(16), the department may prescribe by rule the books and 4020 records that must be made available during an audit of the 4021 dealer’s books and records and examples of methods for 4022 determining the reasonableness thereof. Books and records kept 4023 in the regular course of business include, but are not limited4024to,general ledgers, price lists, cost records, customer 4025 billings, billing system reports, tariffs, and other regulatory 4026 filings and rules of regulatory authorities. Such record may be 4027 required to be made available to the department in an electronic 4028 format when so kept by the dealer. The dealer may support the 4029 allocation of charges with books and records kept in the regular 4030 course of business covering the dealer’s entire service area, 4031 including territories outside this state. During an audit, the 4032 department may reasonably require production ofanyadditional 4033 books and records found necessary to assist in its 4034 determination. 4035 Section 35. Paragraph (a) of subsection (4) of section 4036 212.14, Florida Statutes, is amended to read: 4037 212.14 Departmental powers; hearings; distress warrants; 4038 bonds; subpoenas and subpoenas duces tecum.— 4039 (4) In all cases where it is necessary to ensure compliance 4040 with this chapter, the department shall require a cash deposit, 4041 bond, or other security as a condition to a person obtaining or 4042 retaining a dealer’s certificate of registration under this 4043 chapter. Such bond must be in the form and amount the department 4044 deems appropriate under the particular circumstances. A person 4045 failing to produce such cash deposit, bond, or other security is 4046 not entitled to obtain or retain a dealer’s certificate of 4047 registration under this chapter, and the Department of Legal 4048 Affairs is hereby authorized to proceed by injunction, if 4049 requested by the Department of Revenue, to prevent such person 4050 from doing business subject to this chapter until such cash 4051 deposit, bond, or other security is posted with the department, 4052 and any temporary injunction for this purpose may be granted by 4053 any judge or chancellor authorized by law to grant injunctions. 4054 Any security required to be deposited may be sold by the 4055 department at public sale if necessary in order to recover any 4056 tax, interest, or penalty due. Notice of such sale may be served 4057 personally or by mail upon the person who deposited the 4058 security. If by mail, notice sent to the last known address as 4059 it appears on the records of the department is sufficient for 4060 the purpose of this requirement. Upon such sale, the surplus, if 4061 any, above the amount due under this chapter shall be returned 4062 to the person who deposited the security. The department may 4063 adopt rules necessary to administer this subsection. For the 4064 purpose of the cash deposit, bond, or other security required by 4065 this subsection, the term “person” includes: 4066 (a) TheThoseentities defined as a “person”listedin s. 4067 212.02(12). 4068 Section 36. Subsection (1) of section 212.15, Florida 4069 Statutes, is amended to read: 4070 212.15 Taxes declared state funds; penalties for failure to 4071 remit taxes; due and delinquent dates; judicial review.— 4072 (1) The taxes imposed by this chaptershall, except as4073provided in s. 212.06(5)(a)2.e.,become state funds upon,at the4074moment of collectionand areshall for each month bedue to the 4075 department on, the first day of the succeeding month andbe4076 delinquent on the 21st day of such month. All returns postmarked 4077 after the 20th day of such month are delinquent. 4078 Section 37. Subsection (3) of section 213.015, Florida 4079 Statutes, is amended to read: 4080 213.015 Taxpayer rights.—There is created a Florida 4081 Taxpayer’s Bill of Rights to guarantee that the rights, privacy, 4082 and property of Florida taxpayers are adequately safeguarded and 4083 protected during tax assessment, collection, and enforcement 4084 processes administered under the revenue laws of this state. The 4085 Taxpayer’s Bill of Rights compiles, in one document, brief but 4086 comprehensive statements which explain, in simple, nontechnical 4087 terms, the rights and obligations of the Department of Revenue 4088 and taxpayers. Section 192.0105 provides additional rights 4089 afforded to payors of property taxes and assessments. The rights 4090 afforded taxpayers to ensure that their privacy and property are 4091 safeguarded and protected during tax assessment and collection 4092 are available only insofar as they are implemented in other 4093 parts of the Florida Statutes or rules of the Department of 4094 Revenue. The rights so guaranteed Florida taxpayers in the 4095 Florida Statutes and the departmental rules are: 4096 (3) The right to be represented or advised by counsel or 4097 other qualified representatives at any time in administrative 4098 interactions with the department, the right to procedural 4099 safeguards with respect to recording of interviews during tax 4100 determination or collection processes conducted by the 4101 department, the right to be treated in a professional manner by 4102 department personnel, and the right to have audits, inspections 4103 of records, and interviews conducted at a reasonable time and 4104 place except in criminal and internal investigations (see ss. 4105 198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3), 4106 211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11)(13), 4107 212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34). 4108 Section 38. Subsection (3) of section 218.245, Florida 4109 Statutes, is amended to read: 4110 218.245 Revenue sharing; apportionment.— 4111 (3) Revenues attributed to the increase in distribution to 4112 the Revenue Sharing Trust Fund for Municipalities pursuant to s. 4113 212.20(5)(d)5.s. 212.20(6)(d)5.from 1.0715 percent to 1.3409 4114 percent provided in chapter 2003-402, Laws of Florida, shall be 4115 distributed to each eligible municipality andanyunit of local 4116 government that is consolidated as provided by s. 9, Art. VIII 4117 of the State Constitution of 1885, as preserved by s. 6(e), Art. 4118 VIII, 1968 revised constitution, as follows: each eligible local 4119 government’s allocation shall be based on the amount it received 4120 from the half-cent sales tax under s. 218.61 in the prior state 4121 fiscal year divided by the total receipts under s. 218.61 in the 4122 prior state fiscal year for all eligible local governments. 4123 However, for the purpose of calculating this distribution, the 4124 amount received from the half-cent sales tax under s. 218.61 in 4125 the prior state fiscal year by a unit of local government which 4126 is consolidated as provided by s. 9, Art. VIII of the State 4127 Constitution of 1885, as amended, and as preserved by s. 6(e), 4128 Art. VIII, of the Constitution as revised in 1968, shall be 4129 reduced by 50 percent for such local government and for the 4130 total receipts. For eligible municipalities that began 4131 participating in the allocation of half-cent sales tax under s. 4132 218.61 in the previous state fiscal year, their annual receipts 4133 shall be calculated by dividing their actual receipts by the 4134 number of months they participated, and the result multiplied by 4135 12. 4136 Section 39. Subsections (5), (6), and (7) of section 4137 218.65, Florida Statutes, are amended to read: 4138 218.65 Emergency distribution.— 4139 (5) At the beginning of each fiscal year, the Department of 4140 Revenue shall calculate a base allocation for each eligible 4141 county equal to the difference between the current per capita 4142 limitation times the county’s population, minus prior year 4143 ordinary distributions to the county pursuant to ss. 4144 212.20(5)(d)2.ss.212.20(6)(d)2., 218.61, and 218.62. If moneys 4145 deposited into the Local Government Half-cent Sales Tax Clearing 4146 Trust Fund pursuant to s. 212.20(5)(d)3.s. 212.20(6)(d)3., 4147 excluding moneys appropriated for supplemental distributions 4148 pursuant to subsection (8), for the current year are less than 4149 or equal to the sum of the base allocations, each eligible 4150 county mustshallreceive a share of the appropriated amount 4151 proportional to its base allocation. If the deposited amount 4152 exceeds the sum of the base allocations, each county mustshall4153 receive its base allocation, and the excess appropriated amount, 4154 less any amounts distributed under subsection (6), shall be 4155 distributed equally on a per capita basis among the eligible 4156 counties. 4157 (6) If moneys deposited in the Local Government Half-cent 4158 Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3.s.4159212.20(6)(d)3.exceed the amount necessary to provide the base 4160 allocation to each eligible county, the moneys in the trust fund 4161 may be used to provide a transitional distribution, as specified4162in this subsection,to certain counties whose population has 4163 increased. The transitional distribution shall be made available 4164 to each county that qualified for a distribution under 4165 subsection (2) in the prior year but does not, because of the 4166 requirements of paragraph (2)(a), qualify for a distribution in 4167 the current year. Beginning on July 1 of the year following the 4168 year in which the county no longer qualifies for a distribution 4169 under subsection (2), the county shall receive two-thirds of the 4170 amount received in the prior year, and beginning July 1 of the 4171 second year following the year in which the county no longer 4172 qualifies for a distribution under subsection (2), the county 4173 shall receive one-third of the amount it received in the last 4174 year it qualified for the distribution under subsection (2). If 4175 insufficient moneys are available in the Local Government Half 4176 cent Sales Tax Clearing Trust Fund to fully provide such a 4177 transitional distribution to each county that meets the 4178 eligibility criteria in this section, each eligible county shall 4179 receive a share of the available moneys proportional to the 4180 amount it would have received had moneys been sufficient to 4181 fully provide such a transitional distribution to each eligible 4182 county. 4183 (7) The distribution provided in s. 212.20(5)(d)3.Thereis 4184 hereby annually appropriated from the Local Government Half-cent 4185 Sales Tax Clearing Trust Fundthe distribution provided in s.4186212.20(6)(d)3.to be used for emergency and supplemental 4187 distributions pursuant to this section. 4188 Section 40. Paragraph (q) of subsection (1) of section 4189 288.1045, Florida Statutes, is amended to read: 4190 288.1045 Qualified defense contractor and space flight 4191 business tax refund program.— 4192 (1) DEFINITIONS.—As used in this section: 4193 (q) “Space flight business” means the manufacturing, 4194 processing, or assembly of space flight technology products, 4195 space flight facilities, space flight propulsion systems, or 4196 space vehicles, satellites, or stations of any kind possessing 4197 the capability for space flight, as defined by s. 212.02(23), or 4198 components thereof, and includes, in supporting space flight, 4199 vehicle launch activities, flight operations, ground control or 4200 ground support, and all administrative activities directly 4201 related to such activities. The term does not include products 4202 that are designed or manufactured for general commercial 4203 aviation or other uses even if those products may also serve an 4204 incidental use in space flight applications. 4205 Section 41. Paragraphs (a) and (d) of subsection (3) of 4206 section 288.11621, Florida Statutes, are amended to read: 4207 288.11621 Spring training baseball franchises.— 4208 (3) USE OF FUNDS.— 4209 (a) A certified applicant may use funds provided under s. 4210 212.20(5)(d)6.b.s. 212.20(6)(d)6.b.only to: 4211 1. Serve the public purpose of acquiring, constructing, 4212 reconstructing, or renovating a facility for a spring training 4213 franchise. 4214 2. Pay or pledge for the payment of debt service on, or to 4215 fund debt service reserve funds, arbitrage rebate obligations, 4216 or other amounts payable with respect thereto, bonds issued for 4217 the acquisition, construction, reconstruction, or renovation of 4218 such facility, or for the reimbursement of such costs or the 4219 refinancing of bonds issued for such purposes. 4220 3. Assist in the relocation of a spring training franchise 4221 from one unit of local government to another only if the 4222 governing board of the current host local government by a 4223 majority vote agrees to relocation. 4224 (d)1. All certified applicants must place unexpended state 4225 funds received pursuant to s. 212.20(5)(d)6.b.s.4226212.20(6)(d)6.b.in a trust fund or separate account for use 4227 only as authorized in this section. 4228 2. A certified applicant may request that the Department of 4229 Revenue suspend further distributions of state funds made 4230 available under s. 212.20(5)(d)6.b.s. 212.20(6)(d)6.b.for 12 4231 months after expiration of an existing agreement with a spring 4232 training franchise to provide the certified applicant with an 4233 opportunity to enter into a new agreement with a spring training 4234 franchise, at which time the distributions shall resume. 4235 3. The expenditure of state funds distributed to an 4236 applicant certified before July 1, 2010, must begin within 48 4237 months after the initial receipt of the state funds. In 4238 addition, the construction of, or capital improvements to, a 4239 spring training facility must be completed within 24 months 4240 after the project’s commencement. 4241 Section 42. Subsections (1) and (3), paragraph (a) of 4242 subsection (5), and paragraph (e) of subsection (7) of section 4243 288.11625, Florida Statutes, are amended to read: 4244 288.11625 Sports development.— 4245 (1) ADMINISTRATION.—The department shall serve as the state 4246 agency responsible for screening applicants for state funding 4247 under s. 212.20(5)(d)6.f.s. 212.20(6)(d)6.f.4248 (3) PURPOSE.—The purpose of this section is to provide 4249 applicants state funding under s. 212.20(5)(d)6.f.s.4250212.20(6)(d)6.f.for the public purpose of constructing, 4251 reconstructing, renovating, or improving a facility. 4252 (5) EVALUATION PROCESS.— 4253 (a) Before recommending an applicant to receive a state 4254 distribution under s. 212.20(5)(d)6.f.s. 212.20(6)(d)6.f., the 4255 department must verify that: 4256 1. The applicant or beneficiary is responsible for the 4257 construction, reconstruction, renovation, or improvement of a 4258 facility and obtained at least three bids for the project. 4259 2. If the applicant is not a unit of local government, a 4260 unit of local government holds title to the property on which 4261 the facility and project are, or will be, located. 4262 3. If the applicant is a unit of local government in whose 4263 jurisdiction the facility is, or will be, located, the unit of 4264 local government has an exclusive intent agreement to negotiate 4265 in this state with the beneficiary. 4266 4. A unit of local government in whose jurisdiction the 4267 facility is, or will be, located supports the application for 4268 state funds. Such support must be verified by the adoption of a 4269 resolution, after a public hearing, that the project serves a 4270 public purpose. 4271 5. The applicant or beneficiary has not previously 4272 defaulted or failed to meet any statutory requirements of a 4273 previous state-administered sports-related program under s. 4274 288.1162, s. 288.11621, s. 288.11631, or this section. 4275 Additionally, the applicant or beneficiary is not currently 4276 receiving state distributions under s. 212.20 for the facility 4277 that is the subject of the application, unless the applicant 4278 demonstrates that the franchise that applied for a distribution 4279 under s. 212.20 no longer plays at the facility that is the 4280 subject of the application. 4281 6. The applicant or beneficiary has sufficiently 4282 demonstrated a commitment to employ residents of this state, 4283 contract with Florida-based firms, and purchase locally 4284 available building materials to the greatest extent possible. 4285 7. If the applicant is a unit of local government, the 4286 applicant has a certified copy of a signed agreement with a 4287 beneficiary for the use of the facility. If the applicant is a 4288 beneficiary, the beneficiary must enter into an agreement with 4289 the department. The applicant’s or beneficiary’s agreement must 4290 also require the following: 4291 a. The beneficiary must reimburse the state for state funds 4292 that will be distributed if the beneficiary relocates or no 4293 longer occupies or uses the facility as the facility’s primary 4294 tenant before the agreement expires. Reimbursements must be sent 4295 to the Department of Revenue for deposit into the General 4296 Revenue Fund. 4297 b. The beneficiary must pay for signage or advertising 4298 within the facility. The signage or advertising must be placed 4299 in a prominent location as close to the field of play or 4300 competition as is practicable, must be displayed consistent with 4301 signage or advertising in the same location and of like value, 4302 and must feature Florida advertising approved by the Florida 4303 Tourism Industry Marketing Corporation. 4304 8. The project will commence within 12 months after 4305 receiving state funds or did not commence before January 1, 4306 2013. 4307 (7) CONTRACT.—An applicant approved by the Legislature and 4308 certified by the department must enter into a contract with the 4309 department which: 4310 (e) Requires the applicant to reimburse the state by 4311 electing to do one of the following: 4312 1. After all distributions have been made, reimburse at the 4313 end of the contract term any amount by which the total 4314 distributions made under s. 212.20(5)(d)6.f.s. 212.20(6)(d)6.f.4315 exceed actual new incremental state sales taxes generated by 4316 sales at the facility during the contract, plus a 5 percent 4317 penalty on that amount. 4318 2. After the applicant begins to submit the independent 4319 analysis under paragraph (c), reimburse each year any amount by 4320 which the previous year’s annual distribution exceeds 75 percent 4321 of the actual new incremental state sales taxes generated by 4322 sales at the facility. 4323 4324 Any reimbursement due to the state must be made within 90 days 4325 after the applicable distribution under this paragraph. If the 4326 applicant is unable or unwilling to reimburse the state for such 4327 amount, the department may place a lien on the applicant’s 4328 facility. If the applicant is a municipality or county, it may 4329 reimburse the state from its half-cent sales tax allocation, as 4330 provided in s. 218.64(3). Reimbursements must be sent to the 4331 Department of Revenue for deposit into the General Revenue Fund. 4332 Section 43. Paragraph (c) of subsection (2) and paragraphs 4333 (a), (c), and (d) of subsection (3) of section 288.11631, 4334 Florida Statutes, are amended to read: 4335 288.11631 Retention of Major League Baseball spring 4336 training baseball franchises.— 4337 (2) CERTIFICATION PROCESS.— 4338 (c) Each applicant certified on or after July 1, 2013, 4339 shall enter into an agreement with the department which: 4340 1. Specifies the amount of the state incentive funding to 4341 be distributed. The amount of state incentive funding per 4342 certified applicant may not exceed $20 million. However, if a 4343 certified applicant’s facility is used by more than one spring 4344 training franchise, the maximum amount may not exceed $50 4345 million, and the Department of Revenue shall make distributions 4346 to the applicant pursuant to s. 212.20(5)(d)6.e.s.4347212.20(6)(d)6.e. 4348 2. States the criteria that the certified applicant must 4349 meet in order to remain certified. These criteria must include a 4350 provision stating that the spring training franchise must 4351 reimburse the state for any funds received if the franchise does 4352 not comply with the terms of the contract. If bonds were issued 4353 to construct or renovate a facility for a spring training 4354 franchise, the required reimbursement must be equal to the total 4355 amount of state distributions expected to be paid from the date 4356 the franchise violates the agreement with the applicant through 4357 the final maturity of the bonds. 4358 3. States that the certified applicant is subject to 4359 decertification if the certified applicant fails to comply with 4360 this section or the agreement. 4361 4. States that the department may recover state incentive 4362 funds if the certified applicant is decertified. 4363 5. Specifies the information that the certified applicant 4364 must report to the department. 4365 6. Includes any provision deemed prudent by the department. 4366 (3) USE OF FUNDS.— 4367 (a) A certified applicant may use funds provided under s. 4368 212.20(5)(d)6.e.s. 212.20(6)(d)6.e.only to: 4369 1. Serve the public purpose of constructing or renovating a 4370 facility for a spring training franchise. 4371 2. Pay or pledge for the payment of debt service on, or to 4372 fund debt service reserve funds, arbitrage rebate obligations, 4373 or other amounts payable with respect thereto, bonds issued for 4374 the construction or renovation of such facility, or for the 4375 reimbursement of such costs or the refinancing of bonds issued 4376 for such purposes. 4377 (c) The Department of Revenue may not distribute funds 4378 under s. 212.20(5)(d)6.e.s. 212.20(6)(d)6.e.until July 1, 4379 2016. Further, the Department of Revenue may not distribute 4380 funds to an applicant certified on or after July 1, 2013, until 4381 it receives notice from the department that: 4382 1. The certified applicant has encumbered funds under 4383 either subparagraph (a)1. or subparagraph (a)2.; and 4384 2. If applicable, any existing agreement with a spring 4385 training franchise for the use of a facility has expired. 4386 (d)1. All certified applicants shall place unexpended state 4387 funds received pursuant to s. 212.20(5)(d)6.e.s.4388212.20(6)(d)6.e.in a trust fund or separate account for use 4389 only as authorized in this section. 4390 2. A certified applicant may request that the department 4391 notify the Department of Revenue to suspend further 4392 distributions of state funds made available under s. 4393 212.20(5)(d)6.e.s. 212.20(6)(d)6.e.for 12 months after 4394 expiration of an existing agreement with a spring training 4395 franchise to provide the certified applicant with an opportunity 4396 to enter into a new agreement with a spring training franchise, 4397 at which time the distributions shall resume. 4398 3. The expenditure of state funds distributed to an 4399 applicant certified after July 1, 2013, must begin within 48 4400 months after the initial receipt of the state funds. In 4401 addition, the construction or renovation of a spring training 4402 facility must be completed within 24 months after the project’s 4403 commencement. 4404 Section 44. Subsection (6) of section 288.1169, Florida 4405 Statutes, is amended to read: 4406 288.1169 International Game Fish Association World Center 4407 facility.— 4408 (6) The department shallmustrecertify every 10 years that 4409 the facility is open, that the International Game Fish 4410 Association World Center continues to be the only international 4411 administrative headquarters, fishing museum, and Hall of Fame in 4412 the United States recognized by the International Game Fish 4413 Association, and that the project is meeting the minimum 4414 projections for attendance or sales tax revenues as required at 4415 the time of original certification. If the facility is not 4416 recertified during this 10-year review as meeting the minimum 4417 projections,thenfunding shall be abated until the 4418 certification criteria are met. If the project fails to generate 4419 $1 million of annual revenues pursuant to paragraph (2)(e), the 4420 distribution of revenues pursuant to s. 212.20(5)(d)6.d.s.4421212.20(6)(d)6.d.shall be reduced to an amount equal to $83,333 4422 multiplied by a fraction, the numerator of which is the actual 4423 revenues generated and the denominator of which is $1 million. 4424 Such reduction remains in effect until revenues generated by the 4425 project in a 12-month period equal or exceed $1 million. 4426 Section 45. Subsection (8) of section 551.102, Florida 4427 Statutes, is amended to read: 4428 551.102 Definitions.—As used in this chapter, the term: 4429 (8) “Slot machine” means aanymechanical or electrical 4430 contrivance, terminal that may or may not be capable of 4431 downloading slot games from a central server system, machine, or 4432 other device that, upon insertion of a coin, bill, ticket, 4433 token, or similar object or upon payment of any consideration 4434whatsoever, including the use of ananyelectronic payment 4435 system except a credit card or debit card, is available to play 4436 or operate, the play or operation of which, whether by reason of 4437 skill or application of the element of chance or both, may 4438 deliver or entitle the person or persons playing or operating 4439 the contrivance, terminal, machine, or other device to receive 4440 cash, billets, tickets, tokens, or electronic credits to be 4441 exchanged for cash or to receive merchandise or anything of 4442 valuewhatsoever, whether the payoff is made automatically from 4443 the machine or manually. The term includes associated equipment 4444 necessary to conduct the operation of the contrivance, terminal, 4445 machine, or other device. Slot machines may use spinning reels, 4446 video displays, or both. A slot machine is not a“coin-operated 4447 amusement machine”as defined in s. 212.02(24)or an amusement 4448 game or machine as described in s. 546.10, and isslot machines4449arenot subject to the tax imposed by s. 212.05(1)(h). 4450 Section 46. Paragraph (a) of subsection (1) of section 4451 790.0655, Florida Statutes, is amended to read: 4452 790.0655 Purchase and delivery of handguns; mandatory 4453 waiting period; exceptions; penalties.— 4454 (1)(a) There isshall bea mandatory 3-day waiting period, 4455which shall be 3 days,excluding weekends and legal holidays, 4456 between the purchase and the delivery at retail of aany4457 handgun. The term “purchase” means the transfer of money or 4458 other valuable consideration to the retailer. The term “handgun” 4459 means a firearm capable of being carried and used by one hand, 4460 such as a pistol or revolver. The term “retailer”means and4461includes every person engaged inhas the meaning ascribed 4462business of making sales at retail or for distribution, or use,4463or consumption, or storage to be used or consumed in this state,4464as definedin s. 212.02(13). 4465 Section 47. For the purpose of incorporating the amendment 4466 made by this act to section 212.05, Florida Statutes, in a 4467 reference thereto, paragraph (v) of subsection (7) of section 4468 212.08, Florida Statutes, is reenacted to read: 4469 212.08 Sales, rental, use, consumption, distribution, and 4470 storage tax; specified exemptions.—The sale at retail, the 4471 rental, the use, the consumption, the distribution, and the 4472 storage to be used or consumed in this state of the following 4473 are hereby specifically exempt from the tax imposed by this 4474 chapter. 4475 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 4476 entity by this chapter do not inure to any transaction that is 4477 otherwise taxable under this chapter when payment is made by a 4478 representative or employee of the entity by any means, 4479 including, but not limited to, cash, check, or credit card, even 4480 when that representative or employee is subsequently reimbursed 4481 by the entity. In addition, exemptions provided to any entity by 4482 this subsection do not inure to any transaction that is 4483 otherwise taxable under this chapter unless the entity has 4484 obtained a sales tax exemption certificate from the department 4485 or the entity obtains or provides other documentation as 4486 required by the department. Eligible purchases or leases made 4487 with such a certificate must be in strict compliance with this 4488 subsection and departmental rules, and any person who makes an 4489 exempt purchase with a certificate that is not in strict 4490 compliance with this subsection and the rules is liable for and 4491 shall pay the tax. The department may adopt rules to administer 4492 this subsection. 4493 (v) Professional services.— 4494 1. Also exempted are professional, insurance, or personal 4495 service transactions that involve sales as inconsequential 4496 elements for which no separate charges are made. 4497 2. The personal service transactions exempted pursuant to 4498 subparagraph 1. do not exempt the sale of information services 4499 involving the furnishing of printed, mimeographed, or 4500 multigraphed matter, or matter duplicating written or printed 4501 matter in any other manner, other than professional services and 4502 services of employees, agents, or other persons acting in a 4503 representative or fiduciary capacity or information services 4504 furnished to newspapers and radio and television stations. As 4505 used in this subparagraph, the term “information services” 4506 includes the services of collecting, compiling, or analyzing 4507 information of any kind or nature and furnishing reports thereof 4508 to other persons. 4509 3. This exemption does not apply to any service warranty 4510 transaction taxable under s. 212.0506. 4511 4. This exemption does not apply to any service transaction 4512 taxable under s. 212.05(1)(i). 4513 Section 48. For the purpose of incorporating the amendment 4514 made by this act to section 212.0506, Florida Statutes, in a 4515 reference thereto, section 634.131, Florida Statutes, is 4516 reenacted to read: 4517 634.131 Tax on premiums and assessments.—Premiums and 4518 assessments received by insurers or service agreement companies 4519 and taxed under this section are not subject to any premium tax 4520 provided for in the Florida Insurance Code. However, the gross 4521 amount of such premiums and assessments is subject to the sales 4522 tax imposed by s. 212.0506. 4523 Section 49. For the purpose of incorporating the amendment 4524 made by this act to section 212.0506, Florida Statutes, in a 4525 reference thereto, subsection (2) of section 634.415, Florida 4526 Statutes, is reenacted to read: 4527 634.415 Tax on premiums; annual statement; reports.— 4528 (2) The gross amount of premiums and assessments is subject 4529 to the sales tax imposed by s. 212.0506. 4530 Section 50. For the purpose of incorporating the amendment 4531 made by this act to section 212.054, Florida Statutes, in a 4532 reference thereto, paragraphs (a) and (c) of subsection (3) of 4533 section 202.18, Florida Statutes, are reenacted to read: 4534 202.18 Allocation and disposition of tax proceeds.—The 4535 proceeds of the communications services taxes remitted under 4536 this chapter shall be treated as follows: 4537 (3)(a) Notwithstanding any law to the contrary, the 4538 proceeds of each local communications services tax levied by a 4539 municipality or county pursuant to s. 202.19(1) or s. 202.20(1), 4540 less the department’s costs of administration, shall be 4541 transferred to the Local Communications Services Tax Clearing 4542 Trust Fund and held there to be distributed to such municipality 4543 or county. However, the proceeds of any communications services 4544 tax imposed pursuant to s. 202.19(5) shall be deposited and 4545 disbursed in accordance with ss. 212.054 and 212.055. For 4546 purposes of this section, the proceeds of any tax levied by a 4547 municipality, county, or school board under s. 202.19(1) or s. 4548 202.20(1) are all funds collected and received by the department 4549 pursuant to a specific levy authorized by such sections, 4550 including any interest and penalties attributable to the tax 4551 levy. 4552 (c)1. Except as otherwise provided in this paragraph, 4553 proceeds of the taxes levied pursuant to s. 202.19, less amounts 4554 deducted for costs of administration in accordance with 4555 paragraph (b), shall be distributed monthly to the appropriate 4556 jurisdictions. The proceeds of taxes imposed pursuant to s. 4557 202.19(5) shall be distributed in the same manner as 4558 discretionary surtaxes are distributed, in accordance with ss. 4559 212.054 and 212.055. 4560 2. The department shall make any adjustments to the 4561 distributions pursuant to this section which are necessary to 4562 reflect the proper amounts due to individual jurisdictions or 4563 trust funds. In the event that the department adjusts amounts 4564 due to reflect a correction in the situsing of a customer, such 4565 adjustment shall be limited to the amount of tax actually 4566 collected from such customer by the dealer of communication 4567 services. 4568 3.a. Adjustments in distributions which are necessary to 4569 correct misallocations between jurisdictions shall be governed 4570 by this subparagraph. If the department determines that 4571 misallocations between jurisdictions occurred, it shall provide 4572 written notice of such determination to all affected 4573 jurisdictions. The notice shall include the amount of the 4574 misallocations, the basis upon which the determination was made, 4575 data supporting the determination, and the identity of each 4576 affected jurisdiction. The notice shall also inform all affected 4577 jurisdictions of their authority to enter into a written 4578 agreement establishing a method of adjustment as described in 4579 sub-subparagraph c. 4580 b. An adjustment affecting a distribution to a jurisdiction 4581 which is less than 90 percent of the average monthly 4582 distribution to that jurisdiction for the 6 months immediately 4583 preceding the department’s determination, as reported by all 4584 communications services dealers, shall be made in the month 4585 immediately following the department’s determination that 4586 misallocations occurred. 4587 c. If an adjustment affecting a distribution to a 4588 jurisdiction equals or exceeds 90 percent of the average monthly 4589 distribution to that jurisdiction for the 6 months immediately 4590 preceding the department’s determination, as reported by all 4591 communications services dealers, the affected jurisdictions may 4592 enter into a written agreement establishing a method of 4593 adjustment. If the agreement establishing a method of adjustment 4594 provides for payments of local communications services tax 4595 monthly distributions, the amount of any such payment agreed to 4596 may not exceed the local communications services tax monthly 4597 distributions available to the jurisdiction that was allocated 4598 amounts in excess of those to which it was entitled. If affected 4599 jurisdictions execute a written agreement specifying a method of 4600 adjustment, a copy of the written agreement shall be provided to 4601 the department no later than the first day of the month 4602 following 90 days after the date the department transmits notice 4603 of the misallocation. If the department does not receive a copy 4604 of the written agreement within the specified time period, an 4605 adjustment affecting a distribution to a jurisdiction made 4606 pursuant to this sub-subparagraph shall be prorated over a time 4607 period that equals the time period over which the misallocations 4608 occurred. 4609 Section 51. For the purpose of incorporating the amendment 4610 made by this act to section 212.054, Florida Statutes, in a 4611 reference thereto, subsection (3) of section 202.20, Florida 4612 Statutes, is reenacted to read: 4613 202.20 Local communications services tax conversion rates.— 4614 (3) For any county or school board that levies a 4615 discretionary surtax under s. 212.055, the rate of such tax on 4616 communications services as authorized by s. 202.19(5) shall be 4617 as follows: 4618 4619 County .5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates 4620 4621 Alachua 0.3% 0.6% 0.8% 4622 Baker 0.3% 0.5% 0.8% 4623 Bay 0.3% 0.5% 0.8% 4624 Bradford 0.3% 0.6% 0.8% 4625 Brevard 0.3% 0.6% 0.9% 4626 Broward 0.3% 0.5% 0.8% 4627 Calhoun 0.3% 0.5% 0.8% 4628 Charlotte 0.3% 0.6% 0.9% 4629 Citrus 0.3% 0.6% 0.9% 4630 Clay 0.3% 0.6% 0.8% 4631 Collier 0.4% 0.7% 1.0% 4632 Columbia 0.3% 0.6% 0.9% 4633 Desoto 0.3% 0.6% 0.8% 4634 Dixie 0.3% 0.5% 0.8% 4635 Duval 0.3% 0.6% 0.8% 4636 Escambia 0.3% 0.6% 0.9% 4637 Flagler 0.4% 0.7% 1.0% 4638 Franklin 0.3% 0.6% 0.9% 4639 Gadsden 0.3% 0.5% 0.8% 4640 Gilchrist 0.3% 0.5% 0.7% 4641 Glades 0.3% 0.6% 0.8% 4642 Gulf 0.3% 0.5% 0.8% 4643 Hamilton 0.3% 0.6% 0.8% 4644 Hardee 0.3% 0.5% 0.8% 4645 Hendry 0.3% 0.6% 0.9% 4646 Hernando 0.3% 0.6% 0.9% 4647 Highlands 0.3% 0.6% 0.9% 4648 Hillsborough 0.3% 0.6% 0.8% 4649 Holmes 0.3% 0.6% 0.8% 4650 Indian River 0.3% 0.6% 0.9% 4651 Jackson 0.3% 0.5% 0.7% 4652 Jefferson 0.3% 0.5% 0.8% 4653 Lafayette 0.3% 0.5% 0.7% 4654 Lake 0.3% 0.6% 0.9% 4655 Lee 0.3% 0.6% 0.9% 4656 Leon 0.3% 0.6% 0.8% 4657 Levy 0.3% 0.5% 0.8% 4658 Liberty 0.3% 0.6% 0.8% 4659 Madison 0.3% 0.5% 0.8% 4660 Manatee 0.3% 0.6% 0.8% 4661 Marion 0.3% 0.5% 0.8% 4662 Martin 0.3% 0.6% 0.8% 4663 Miami-Dade 0.3% 0.5% 0.8% 4664 Monroe 0.3% 0.6% 0.9% 4665 Nassau 0.3% 0.6% 0.8% 4666 Okaloosa 0.3% 0.6% 0.8% 4667 Okeechobee 0.3% 0.6% 0.9% 4668 Orange 0.3% 0.5% 0.8% 4669 Osceola 0.3% 0.5% 0.8% 4670 Palm Beach 0.3% 0.6% 0.8% 4671 Pasco 0.3% 0.6% 0.9% 4672 Pinellas 0.3% 0.6% 0.9% 4673 Polk 0.3% 0.6% 0.8% 4674 Putnam 0.3% 0.6% 0.8% 4675 St. Johns 0.3% 0.6% 0.8% 4676 St. Lucie 0.3% 0.6% 0.8% 4677 Santa Rosa 0.3% 0.6% 0.9% 4678 Sarasota 0.3% 0.6% 0.9% 4679 Seminole 0.3% 0.6% 0.8% 4680 Sumter 0.3% 0.5% 0.8% 4681 Suwannee 0.3% 0.6% 0.8% 4682 Taylor 0.3% 0.6% 0.9% 4683 Union 0.3% 0.5% 0.8% 4684 Volusia 0.3% 0.6% 0.8% 4685 Wakulla 0.3% 0.6% 0.9% 4686 Walton 0.3% 0.6% 0.9% 4687 Washington 0.3% 0.5% 0.8% 4688 4689 The discretionary surtax conversion rate with respect to 4690 communications services reflected on bills dated on or after 4691 October 1, 2001, shall take effect without any further action by 4692 a county or school board that has levied a surtax on or before 4693 October 1, 2001. For a county or school board that levies a 4694 surtax subsequent to October 1, 2001, the discretionary surtax 4695 conversion rate with respect to communications services shall 4696 take effect upon the effective date of the surtax as provided in 4697 s. 212.054. The discretionary sales surtax rate on 4698 communications services for a county or school board levying a 4699 combined rate which is not listed in the table provided by this 4700 subsection shall be calculated by averaging or adding the 4701 appropriate rates from the table and rounding up to the nearest 4702 tenth of a percent. 4703 Section 52. For the purpose of incorporating the amendment 4704 made by this act to section 212.054, Florida Statutes, in 4705 references thereto, paragraph (a) of subsection (4), paragraph 4706 (a) of subsection (8), and subsection (9) of section 212.08, 4707 Florida Statutes, are reenacted to read: 4708 212.08 Sales, rental, use, consumption, distribution, and 4709 storage tax; specified exemptions.—The sale at retail, the 4710 rental, the use, the consumption, the distribution, and the 4711 storage to be used or consumed in this state of the following 4712 are hereby specifically exempt from the tax imposed by this 4713 chapter. 4714 (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.— 4715 (a) Also exempt are: 4716 1. Water delivered to the purchaser through pipes or 4717 conduits or delivered for irrigation purposes. The sale of 4718 drinking water in bottles, cans, or other containers, including 4719 water that contains minerals or carbonation in its natural state 4720 or water to which minerals have been added at a water treatment 4721 facility regulated by the Department of Environmental Protection 4722 or the Department of Health, is exempt. This exemption does not 4723 apply to the sale of drinking water in bottles, cans, or other 4724 containers if carbonation or flavorings, except those added at a 4725 water treatment facility, have been added. Water that has been 4726 enhanced by the addition of minerals and that does not contain 4727 any added carbonation or flavorings is also exempt. 4728 2. All fuels used by a public or private utility, including 4729 any municipal corporation or rural electric cooperative 4730 association, in the generation of electric power or energy for 4731 sale. Fuel other than motor fuel and diesel fuel is taxable as 4732 provided in this chapter with the exception of fuel expressly 4733 exempt herein. Natural gas and natural gas fuel as defined in s. 4734 206.9951(2) are exempt from the tax imposed by this chapter when 4735 placed into the fuel supply system of a motor vehicle. Effective 4736 July 1, 2013, natural gas used to generate electricity in a non 4737 combustion fuel cell used in stationary equipment is exempt from 4738 the tax imposed by this chapter. Motor fuels and diesel fuels 4739 are taxable as provided in chapter 206, with the exception of 4740 those motor fuels and diesel fuels used by railroad locomotives 4741 or vessels to transport persons or property in interstate or 4742 foreign commerce, which are taxable under this chapter only to 4743 the extent provided herein. The basis of the tax shall be the 4744 ratio of intrastate mileage to interstate or foreign mileage 4745 traveled by the carrier’s railroad locomotives or vessels that 4746 were used in interstate or foreign commerce and that had at 4747 least some Florida mileage during the previous fiscal year of 4748 the carrier, such ratio to be determined at the close of the 4749 fiscal year of the carrier. However, during the fiscal year in 4750 which the carrier begins its initial operations in this state, 4751 the carrier’s mileage apportionment factor may be determined on 4752 the basis of an estimated ratio of anticipated miles in this 4753 state to anticipated total miles for that year, and 4754 subsequently, additional tax shall be paid on the motor fuel and 4755 diesel fuels, or a refund may be applied for, on the basis of 4756 the actual ratio of the carrier’s railroad locomotives’ or 4757 vessels’ miles in this state to its total miles for that year. 4758 This ratio shall be applied each month to the total Florida 4759 purchases made in this state of motor and diesel fuels to 4760 establish that portion of the total used and consumed in 4761 intrastate movement and subject to tax under this chapter. The 4762 basis for imposition of any discretionary surtax shall be set 4763 forth in s. 212.054. Fuels used exclusively in intrastate 4764 commerce do not qualify for the proration of tax. 4765 3. The transmission or wheeling of electricity. 4766 4. Dyed diesel fuel placed into the storage tank of a 4767 vessel used exclusively for the commercial fishing and 4768 aquacultural purposes listed in s. 206.41(4)(c)3. 4769 (8) PARTIAL EXEMPTIONS; VESSELS ENGAGED IN INTERSTATE OR 4770 FOREIGN COMMERCE.— 4771 (a) The sale or use of vessels and parts thereof used to 4772 transport persons or property in interstate or foreign commerce, 4773 including commercial fishing vessels, is subject to the taxes 4774 imposed in this chapter only to the extent provided herein. The 4775 basis of the tax shall be the ratio of intrastate mileage to 4776 interstate or foreign mileage traveled by the carrier’s vessels 4777 which were used in interstate or foreign commerce and which had 4778 at least some Florida mileage during the previous fiscal year. 4779 The ratio would be determined at the close of the carrier’s 4780 fiscal year. However, during the fiscal year in which the vessel 4781 begins its initial operations in this state, the vessel’s 4782 mileage apportionment factor may be determined on the basis of 4783 an estimated ratio of anticipated miles in this state to 4784 anticipated total miles for that year and, subsequently, 4785 additional tax shall be paid on the vessel, or a refund may be 4786 applied for, on the basis of the actual ratio of the vessel’s 4787 miles in this state to its total miles for that year. This ratio 4788 shall be applied each month to the total Florida purchases of 4789 such vessels and parts thereof which are used in Florida to 4790 establish that portion of the total used and consumed in 4791 intrastate movement and subject to the tax at the applicable 4792 rate. The basis for imposition of any discretionary surtax shall 4793 be as set forth in s. 212.054. Items, appropriate to carry out 4794 the purposes for which a vessel is designed or equipped and 4795 used, purchased by the owner, operator, or agent of a vessel for 4796 use on board such vessel shall be deemed to be parts of the 4797 vessel upon which the same are used or consumed. Vessels and 4798 parts thereof used to transport persons or property in 4799 interstate and foreign commerce are hereby determined to be 4800 susceptible to a distinct and separate classification for 4801 taxation under the provisions of this chapter. Vessels and parts 4802 thereof used exclusively in intrastate commerce do not qualify 4803 for the proration of tax. 4804 (9) PARTIAL EXEMPTIONS; RAILROADS AND MOTOR VEHICLES 4805 ENGAGED IN INTERSTATE OR FOREIGN COMMERCE.— 4806 (a) Railroads that are licensed as common carriers by the 4807 Surface Transportation Board and parts thereof used to transport 4808 persons or property in interstate or foreign commerce are 4809 subject to tax imposed in this chapter only to the extent 4810 provided herein. The basis of the tax shall be the ratio of 4811 intrastate mileage to interstate or foreign mileage traveled by 4812 the carrier during the previous fiscal year of the carrier. Such 4813 ratio is to be determined at the close of the carrier’s fiscal 4814 year. However, during the fiscal year in which the railroad 4815 begins its initial operations in this state, the railroad’s 4816 mileage apportionment factor may be determined on the basis of 4817 an estimated ratio of anticipated miles in this state to 4818 anticipated total miles for that year and, subsequently, 4819 additional tax shall be paid on the railroad, or a refund may be 4820 applied for, on the basis of the actual ratio of the railroad’s 4821 miles in this state to its total miles for that year. This ratio 4822 shall be applied each month to the purchases of the railroad in 4823 this state which are used in this state to establish that 4824 portion of the total used and consumed in intrastate movement 4825 and subject to tax under this chapter. The basis for imposition 4826 of any discretionary surtax is set forth in s. 212.054. 4827 Railroads that are licensed as common carriers by the Surface 4828 Transportation Board and parts thereof used to transport persons 4829 or property in interstate and foreign commerce are hereby 4830 determined to be susceptible to a distinct and separate 4831 classification for taxation under the provisions of this 4832 chapter. 4833 (b) Motor vehicles that are engaged in interstate commerce 4834 as common carriers, and parts thereof, used to transport persons 4835 or property in interstate or foreign commerce are subject to tax 4836 imposed in this chapter only to the extent provided herein. The 4837 basis of the tax shall be the ratio of intrastate mileage to 4838 interstate or foreign mileage traveled by the carrier’s motor 4839 vehicles which were used in interstate or foreign commerce and 4840 which had at least some Florida mileage during the previous 4841 fiscal year of the carrier. Such ratio is to be determined at 4842 the close of the carrier’s fiscal year. However, during the 4843 fiscal year in which the carrier begins its initial operations 4844 in this state, the carrier’s mileage apportionment factor may be 4845 determined on the basis of an estimated ratio of anticipated 4846 miles in this state to anticipated total miles for that year 4847 and, subsequently, additional tax shall be paid on the carrier, 4848 or a refund may be applied for, on the basis of the actual ratio 4849 of the carrier’s miles in this state to its total miles for that 4850 year. This ratio shall be applied each month to the purchases in 4851 this state of such motor vehicles and parts thereof which are 4852 used in this state to establish that portion of the total used 4853 and consumed in intrastate movement and subject to tax under 4854 this chapter. The basis for imposition of any discretionary 4855 surtax is set forth in s. 212.054. Motor vehicles that are 4856 engaged in interstate commerce, and parts thereof, used to 4857 transport persons or property in interstate and foreign commerce 4858 are hereby determined to be susceptible to a distinct and 4859 separate classification for taxation under the provisions of 4860 this chapter. Motor vehicles and parts thereof used exclusively 4861 in intrastate commerce do not qualify for the proration of tax. 4862 For purposes of this paragraph, parts of a motor vehicle engaged 4863 in interstate commerce include a separate tank not connected to 4864 the fuel supply system of the motor vehicle into which diesel 4865 fuel is placed to operate a refrigeration unit or other 4866 equipment. 4867 Section 53. For the purpose of incorporating the amendment 4868 made by this act to section 212.054, Florida Statutes, in a 4869 reference thereto, paragraph (a) of subsection (3) of section 4870 921.0022, Florida Statutes, is reenacted to read: 4871 921.0022 Criminal Punishment Code; offense severity ranking 4872 chart.— 4873 (3) OFFENSE SEVERITY RANKING CHART 4874 (a) LEVEL 1 4875 4876 FloridaStatute FelonyDegree Description 4877 24.118(3)(a) 3rd Counterfeit or altered state lottery ticket. 4878 212.054(2)(b) 3rd Discretionary sales surtax; limitations, administration, and collection. 4879 212.15(2)(b) 3rd Failure to remit sales taxes, amount greater than $300 but less than $20,000. 4880 316.1935(1) 3rd Fleeing or attempting to elude law enforcement officer. 4881 319.30(5) 3rd Sell, exchange, give away certificate of title or identification number plate. 4882 319.35(1)(a) 3rd Tamper, adjust, change, etc., an odometer. 4883 320.26(1)(a) 3rd Counterfeit, manufacture, or sell registration license plates or validation stickers. 4884 322.212 (1)(a)-(c) 3rd Possession of forged, stolen, counterfeit, or unlawfully issued driver license; possession of simulated identification. 4885 322.212(4) 3rd Supply or aid in supplying unauthorized driver license or identification card. 4886 322.212(5)(a) 3rd False application for driver license or identification card. 4887 414.39(2) 3rd Unauthorized use, possession, forgery, or alteration of food assistance program, Medicaid ID, value greater than $200. 4888 414.39(3)(a) 3rd Fraudulent misappropriation of public assistance funds by employee/official, value more than $200. 4889 443.071(1) 3rd False statement or representation to obtain or increase reemployment assistance benefits. 4890 509.151(1) 3rd Defraud an innkeeper, food or lodging value greater than $300. 4891 517.302(1) 3rd Violation of the Florida Securities and Investor Protection Act. 4892 562.27(1) 3rd Possess still or still apparatus. 4893 713.69 3rd Tenant removes property upon which lien has accrued, value more than $50. 4894 812.014(3)(c) 3rd Petit theft (3rd conviction); theft of any property not specified in subsection (2). 4895 812.081(2) 3rd Unlawfully makes or causes to be made a reproduction of a trade secret. 4896 815.04(5)(a) 3rd Offense against intellectual property (i.e., computer programs, data). 4897 817.52(2) 3rd Hiring with intent to defraud, motor vehicle services. 4898 817.569(2) 3rd Use of public record or public records information or providing false information to facilitate commission of a felony. 4899 826.01 3rd Bigamy. 4900 828.122(3) 3rd Fighting or baiting animals. 4901 831.04(1) 3rd Any erasure, alteration, etc., of any replacement deed, map, plat, or other document listed in s. 92.28. 4902 831.31(1)(a) 3rd Sell, deliver, or possess counterfeit controlled substances, all but s. 893.03(5) drugs. 4903 832.041(1) 3rd Stopping payment with intent to defraud $150 or more. 4904 832.05(2)(b) & (4)(c) 3rd Knowing, making, issuing worthless checks $150 or more or obtaining property in return for worthless check $150 or more. 4905 838.15(2) 3rd Commercial bribe receiving. 4906 838.16 3rd Commercial bribery. 4907 843.18 3rd Fleeing by boat to elude a law enforcement officer. 4908 847.011(1)(a) 3rd Sell, distribute, etc., obscene, lewd, etc., material (2nd conviction). 4909 849.01 3rd Keeping gambling house. 4910 849.09(1)(a)-(d) 3rd Lottery; set up, promote, etc., or assist therein, conduct or advertise drawing for prizes, or dispose of property or money by means of lottery. 4911 849.23 3rd Gambling-related machines; “common offender” as to property rights. 4912 849.25(2) 3rd Engaging in bookmaking. 4913 860.08 3rd Interfere with a railroad signal. 4914 860.13(1)(a) 3rd Operate aircraft while under the influence. 4915 893.13(2)(a)2. 3rd Purchase of cannabis. 4916 893.13(6)(a) 3rd Possession of cannabis (more than 20 grams). 4917 934.03(1)(a) 3rd Intercepts, or procures any other person to intercept, any wire or oral communication. 4918 4919 Section 54. For the purpose of incorporating the amendments 4920 made by this act to sections 212.06 and 212.08, Florida 4921 Statutes, in references thereto, paragraphs (b) and (c) of 4922 subsection (2) and subsection (3) of section 288.1258, Florida 4923 Statutes, are reenacted to read: 4924 288.1258 Entertainment industry qualified production 4925 companies; application procedure; categories; duties of the 4926 Department of Revenue; records and reports.— 4927 (2) APPLICATION PROCEDURE.— 4928 (b)1. The Office of Film and Entertainment shall establish 4929 a process by which an entertainment industry production company 4930 may be approved by the office as a qualified production company 4931 and may receive a certificate of exemption from the Department 4932 of Revenue for the sales and use tax exemptions under ss. 4933 212.031, 212.06, and 212.08. 4934 2. Upon determination by the Office of Film and 4935 Entertainment that a production company meets the established 4936 approval criteria and qualifies for exemption, the Office of 4937 Film and Entertainment shall return the approved application or 4938 application renewal or extension to the Department of Revenue, 4939 which shall issue a certificate of exemption. 4940 3. The Office of Film and Entertainment shall deny an 4941 application or application for renewal or extension from a 4942 production company if it determines that the production company 4943 does not meet the established approval criteria. 4944 (c) The Office of Film and Entertainment shall develop, 4945 with the cooperation of the Department of Revenue and local 4946 government entertainment industry promotion agencies, a 4947 standardized application form for use in approving qualified 4948 production companies. 4949 1. The application form shall include, but not be limited 4950 to, production-related information on employment, proposed 4951 budgets, planned purchases of items exempted from sales and use 4952 taxes under ss. 212.031, 212.06, and 212.08, a signed 4953 affirmation from the applicant that any items purchased for 4954 which the applicant is seeking a tax exemption are intended for 4955 use exclusively as an integral part of entertainment industry 4956 preproduction, production, or postproduction activities engaged 4957 in primarily in this state, and a signed affirmation from the 4958 Office of Film and Entertainment that the information on the 4959 application form has been verified and is correct. In lieu of 4960 information on projected employment, proposed budgets, or 4961 planned purchases of exempted items, a production company 4962 seeking a 1-year certificate of exemption may submit summary 4963 historical data on employment, production budgets, and purchases 4964 of exempted items related to production activities in this 4965 state. Any information gathered from production companies for 4966 the purposes of this section shall be considered confidential 4967 taxpayer information and shall be disclosed only as provided in 4968 s. 213.053. 4969 2. The application form may be distributed to applicants by 4970 the Office of Film and Entertainment or local film commissions. 4971 (3) CATEGORIES.— 4972 (a)1. A production company may be qualified for designation 4973 as a qualified production company for a period of 1 year if the 4974 company has operated a business in Florida at a permanent 4975 address for a period of 12 consecutive months. Such a qualified 4976 production company shall receive a single 1-year certificate of 4977 exemption from the Department of Revenue for the sales and use 4978 tax exemptions under ss. 212.031, 212.06, and 212.08, which 4979 certificate shall expire 1 year after issuance or upon the 4980 cessation of business operations in the state, at which time the 4981 certificate shall be surrendered to the Department of Revenue. 4982 2. The Office of Film and Entertainment shall develop a 4983 method by which a qualified production company may annually 4984 renew a 1-year certificate of exemption for a period of up to 5 4985 years without requiring the production company to resubmit a new 4986 application during that 5-year period. 4987 3. Any qualified production company may submit a new 4988 application for a 1-year certificate of exemption upon the 4989 expiration of that company’s certificate of exemption. 4990 (b)1. A production company may be qualified for designation 4991 as a qualified production company for a period of 90 days. Such 4992 production company shall receive a single 90-day certificate of 4993 exemption from the Department of Revenue for the sales and use 4994 tax exemptions under ss. 212.031, 212.06, and 212.08, which 4995 certificate shall expire 90 days after issuance, with extensions 4996 contingent upon approval of the Office of Film and 4997 Entertainment. The certificate shall be surrendered to the 4998 Department of Revenue upon its expiration. 4999 2. Any production company may submit a new application for 5000 a 90-day certificate of exemption upon the expiration of that 5001 company’s certificate of exemption. 5002 Section 55. For the purpose of incorporating the amendment 5003 made by this act to section 212.06, Florida Statutes, in a 5004 reference thereto, section 366.051, Florida Statutes, is 5005 reenacted to read: 5006 366.051 Cogeneration; small power production; commission 5007 jurisdiction.—Electricity produced by cogeneration and small 5008 power production is of benefit to the public when included as 5009 part of the total energy supply of the entire electric grid of 5010 the state or consumed by a cogenerator or small power producer. 5011 The electric utility in whose service area a cogenerator or 5012 small power producer is located shall purchase, in accordance 5013 with applicable law, all electricity offered for sale by such 5014 cogenerator or small power producer; or the cogenerator or small 5015 power producer may sell such electricity to any other electric 5016 utility in the state. The commission shall establish guidelines 5017 relating to the purchase of power or energy by public utilities 5018 from cogenerators or small power producers and may set rates at 5019 which a public utility must purchase power or energy from a 5020 cogenerator or small power producer. In fixing rates for power 5021 purchased by public utilities from cogenerators or small power 5022 producers, the commission shall authorize a rate equal to the 5023 purchasing utility’s full avoided costs. A utility’s “full 5024 avoided costs” are the incremental costs to the utility of the 5025 electric energy or capacity, or both, which, but for the 5026 purchase from cogenerators or small power producers, such 5027 utility would generate itself or purchase from another source. 5028 The commission may use a statewide avoided unit when setting 5029 full avoided capacity costs. If the cogenerator or small power 5030 producer provides adequate security, based on its financial 5031 stability, and no costs in excess of full avoided costs are 5032 likely to be incurred by the electric utility over the term 5033 during which electricity is to be provided, the commission shall 5034 authorize the levelization of payments and the elimination of 5035 discounts due to risk factors in determining the rates. Public 5036 utilities shall provide transmission or distribution service to 5037 enable a retail customer to transmit electrical power generated 5038 by the customer at one location to the customer’s facilities at 5039 another location, if the commission finds that the provision of 5040 this service, and the charges, terms, and other conditions 5041 associated with the provision of this service, are not likely to 5042 result in higher cost electric service to the utility’s general 5043 body of retail and wholesale customers or adversely affect the 5044 adequacy or reliability of electric service to all customers. 5045 Notwithstanding any other provision of law, power generated by 5046 the customer and provided by the utility to the customers’ 5047 facility at another location is subject to the gross receipts 5048 tax imposed under s. 203.01 and the use tax imposed under s. 5049 212.06. Such taxes shall apply at the time the power is provided 5050 at such other location and shall be based upon the cost price of 5051 such power as provided in s. 212.06(1)(b). 5052 Section 56. For the purpose of incorporating the amendment 5053 made by this act to section 212.08, Florida Statutes, in a 5054 reference thereto, subsection (1) of section 213.22, Florida 5055 Statutes, is reenacted to read: 5056 213.22 Technical assistance advisements.— 5057 (1) The department may issue informal technical assistance 5058 advisements to persons, upon written request, as to the position 5059 of the department on the tax consequences of a stated 5060 transaction or event, under existing statutes, rules, or 5061 policies. After the issuance of an assessment, a technical 5062 assistance advisement may not be issued to a taxpayer who 5063 requests an advisement relating to the tax or liability for tax 5064 in respect to which the assessment has been made, except that a 5065 technical assistance advisement may be issued to a taxpayer who 5066 requests an advisement relating to the exemptions in s. 5067 212.08(1) or (2) at any time. Technical assistance advisements 5068 shall have no precedential value except to the taxpayer who 5069 requests the advisement and then only for the specific 5070 transaction addressed in the technical assistance advisement, 5071 unless specifically stated otherwise in the advisement. Any 5072 modification of an advisement shall be prospective only. A 5073 technical assistance advisement is not an order issued pursuant 5074 to s. 120.565 or s. 120.569 or a rule or policy of general 5075 applicability under s. 120.54. The provisions of s. 120.53 are 5076 not applicable to technical assistance advisements. 5077 Section 57. For the purpose of incorporating the amendment 5078 made by this act to section 212.08, Florida Statutes, in a 5079 reference thereto, section 465.187, Florida Statutes, is 5080 reenacted to read: 5081 465.187 Sale of medicinal drugs.—The sale of medicinal 5082 drugs dispensed upon the order of a practitioner pursuant to 5083 this chapter shall be entitled to the exemption from sales tax 5084 provided for in s. 212.08. 5085 Section 58. For the purpose of incorporating the amendment 5086 made by this act to section 212.17, Florida Statutes, in a 5087 reference thereto, paragraph (a) of subsection (5) of section 5088 212.11, Florida Statutes, is reenacted to read: 5089 212.11 Tax returns and regulations.— 5090 (5)(a) Each dealer that claims any credits granted in this 5091 chapter against that dealer’s sales and use tax liabilities 5092 shall submit to the department, upon request, documentation that 5093 provides all of the information required to verify the dealer’s 5094 entitlement to such credits, excluding credits authorized 5095 pursuant to the provisions of s. 212.17. All information must be 5096 broken down as prescribed by the department and shall be 5097 submitted in a manner that enables the department to verify that 5098 the credits are allowable by law. With respect to any credit 5099 that is granted in the form of a refund of previously paid 5100 taxes, supporting documentation must be provided with the 5101 application for refund and the penalty provisions of paragraph 5102 (c) do not apply. 5103 Section 59. For the purpose of incorporating the amendment 5104 made by this act to section 212.18, Florida Statutes, in a 5105 reference thereto, subsection (4) of section 212.04, Florida 5106 Statutes, is reenacted to read: 5107 212.04 Admissions tax; rate, procedure, enforcement.— 5108 (4) Each person who exercises the privilege of charging 5109 admission taxes, as herein defined, shall apply for, and at that 5110 time shall furnish the information and comply with the 5111 provisions of s. 212.18 not inconsistent herewith and receive 5112 from the department, a certificate of right to exercise such 5113 privilege, which certificate shall apply to each place of 5114 business where such privilege is exercised and shall be in the 5115 manner and form prescribed by the department. Such certificate 5116 shall be issued upon payment to the department of a registration 5117 fee of $5 by the applicant. Each person exercising the privilege 5118 of charging such admission taxes as herein defined shall cause 5119 to be kept records and accounts showing the admission which 5120 shall be in the form as the department may from time to time 5121 prescribe, inclusive of records of all tickets numbered and 5122 issued for a period of not less than the time within which the 5123 department may, as permitted by s. 95.091(3), make an assessment 5124 with respect to any admission evidenced by such records and 5125 accounts, and inclusive of all bills or checks of customers who 5126 are charged any of the taxes defined herein, showing the charge 5127 made to each for that period. The department is empowered to use 5128 each and every one of the powers granted herein to the 5129 department to discover the amount of tax to be paid by each such 5130 person and to enforce the payment thereof as are hereby granted 5131 the department for the discovery and enforcement of the payment 5132 of taxes hereinafter levied on the sales of tangible personal 5133 property. 5134 Section 60. For the purpose of incorporating the amendment 5135 made by this act to section 212.18, Florida Statutes, in 5136 references thereto, paragraph (b) of subsection (1) of section 5137 212.07, Florida Statutes, is reenacted to read: 5138 212.07 Sales, storage, use tax; tax added to purchase 5139 price; dealer not to absorb; liability of purchasers who cannot 5140 prove payment of the tax; penalties; general exemptions.— 5141 (1) 5142 (b) A resale must be in strict compliance with s. 212.18 5143 and the rules and regulations adopted thereunder. A dealer who 5144 makes a sale for resale that is not in strict compliance with s. 5145 212.18 and the rules and regulations adopted thereunder is 5146 liable for and must pay the tax. A dealer who makes a sale for 5147 resale shall document the exempt nature of the transaction, as 5148 established by rules adopted by the department, by retaining a 5149 copy of the purchaser’s resale certificate. In lieu of 5150 maintaining a copy of the certificate, a dealer may document, 5151 before the time of sale, an authorization number provided 5152 telephonically or electronically by the department, or by such 5153 other means established by rule of the department. The dealer 5154 may rely on a resale certificate issued pursuant to s. 5155 212.18(3)(d), valid at the time of receipt from the purchaser, 5156 without seeking annual verification of the resale certificate if 5157 the dealer makes recurring sales to a purchaser in the normal 5158 course of business on a continual basis. For purposes of this 5159 paragraph, “recurring sales to a purchaser in the normal course 5160 of business” refers to a sale in which the dealer extends credit 5161 to the purchaser and records the debt as an account receivable, 5162 or in which the dealer sells to a purchaser who has an 5163 established cash or C.O.D. account, similar to an open credit 5164 account. For purposes of this paragraph, purchases are made from 5165 a selling dealer on a continual basis if the selling dealer 5166 makes, in the normal course of business, sales to the purchaser 5167 at least once in every 12-month period. A dealer may, through 5168 the informal protest provided for in s. 213.21 and the rules of 5169 the department, provide the department with evidence of the 5170 exempt status of a sale. Consumer certificates of exemption 5171 executed by those exempt entities that were registered with the 5172 department at the time of sale, resale certificates provided by 5173 purchasers who were active dealers at the time of sale, and 5174 verification by the department of a purchaser’s active dealer 5175 status at the time of sale in lieu of a resale certificate shall 5176 be accepted by the department when submitted during the protest 5177 period, but may not be accepted in any proceeding under chapter 5178 120 or any circuit court action instituted under chapter 72. 5179 Section 61. For the purpose of incorporating the amendment 5180 made by this act to section 212.18, Florida Statutes, in a 5181 reference thereto, paragraph (p) of subsection (5) of section 5182 212.08, Florida Statutes, is reenacted to read: 5183 212.08 Sales, rental, use, consumption, distribution, and 5184 storage tax; specified exemptions.—The sale at retail, the 5185 rental, the use, the consumption, the distribution, and the 5186 storage to be used or consumed in this state of the following 5187 are hereby specifically exempt from the tax imposed by this 5188 chapter. 5189 (5) EXEMPTIONS; ACCOUNT OF USE.— 5190 (p) Community contribution tax credit for donations.— 5191 1. Authorization.—Persons who are registered with the 5192 department under s. 212.18 to collect or remit sales or use tax 5193 and who make donations to eligible sponsors are eligible for tax 5194 credits against their state sales and use tax liabilities as 5195 provided in this paragraph: 5196 a. The credit shall be computed as 50 percent of the 5197 person’s approved annual community contribution. 5198 b. The credit shall be granted as a refund against state 5199 sales and use taxes reported on returns and remitted in the 12 5200 months preceding the date of application to the department for 5201 the credit as required in sub-subparagraph 3.c. If the annual 5202 credit is not fully used through such refund because of 5203 insufficient tax payments during the applicable 12-month period, 5204 the unused amount may be included in an application for a refund 5205 made pursuant to sub-subparagraph 3.c. in subsequent years 5206 against the total tax payments made for such year. Carryover 5207 credits may be applied for a 3-year period without regard to any 5208 time limitation that would otherwise apply under s. 215.26. 5209 c. A person may not receive more than $200,000 in annual 5210 tax credits for all approved community contributions made in any 5211 one year. 5212 d. All proposals for the granting of the tax credit require 5213 the prior approval of the Department of Economic Opportunity. 5214 e. The total amount of tax credits which may be granted for 5215 all programs approved under this paragraph, s. 220.183, and s. 5216 624.5105 is $18.4 million in the 2015-2016 fiscal year, $21.4 5217 million in the 2016-2017 fiscal year, and $21.4 million in the 5218 2017-2018 fiscal year for projects that provide housing 5219 opportunities for persons with special needs or homeownership 5220 opportunities for low-income households or very-low-income 5221 households and $3.5 million annually for all other projects. As 5222 used in this paragraph, the term “person with special needs” has 5223 the same meaning as in s. 420.0004 and the terms “low-income 5224 person,” “low-income household,” “very-low-income person,” and 5225 “very-low-income household” have the same meanings as in s. 5226 420.9071. 5227 f. A person who is eligible to receive the credit provided 5228 in this paragraph, s. 220.183, or s. 624.5105 may receive the 5229 credit only under one section of the person’s choice. 5230 2. Eligibility requirements.— 5231 a. A community contribution by a person must be in the 5232 following form: 5233 (I) Cash or other liquid assets; 5234 (II) Real property; 5235 (III) Goods or inventory; or 5236 (IV) Other physical resources identified by the Department 5237 of Economic Opportunity. 5238 b. All community contributions must be reserved exclusively 5239 for use in a project. As used in this sub-subparagraph, the term 5240 “project” means activity undertaken by an eligible sponsor which 5241 is designed to construct, improve, or substantially rehabilitate 5242 housing that is affordable to low-income households or very-low 5243 income households; designed to provide housing opportunities for 5244 persons with special needs; designed to provide commercial, 5245 industrial, or public resources and facilities; or designed to 5246 improve entrepreneurial and job-development opportunities for 5247 low-income persons. A project may be the investment necessary to 5248 increase access to high-speed broadband capability in a rural 5249 community that had an enterprise zone designated pursuant to 5250 chapter 290 as of May 1, 2015, including projects that result in 5251 improvements to communications assets that are owned by a 5252 business. A project may include the provision of museum 5253 educational programs and materials that are directly related to 5254 a project approved between January 1, 1996, and December 31, 5255 1999, and located in an area which was in an enterprise zone 5256 designated pursuant to s. 290.0065 as of May 1, 2015. This 5257 paragraph does not preclude projects that propose to construct 5258 or rehabilitate housing for low-income households or very-low 5259 income households on scattered sites or housing opportunities 5260 for persons with special needs. With respect to housing, 5261 contributions may be used to pay the following eligible special 5262 needs, low-income, and very-low-income housing-related 5263 activities: 5264 (I) Project development impact and management fees for 5265 special needs, low-income, or very-low-income housing projects; 5266 (II) Down payment and closing costs for persons with 5267 special needs, low-income persons, and very-low-income persons; 5268 (III) Administrative costs, including housing counseling 5269 and marketing fees, not to exceed 10 percent of the community 5270 contribution, directly related to special needs, low-income, or 5271 very-low-income projects; and 5272 (IV) Removal of liens recorded against residential property 5273 by municipal, county, or special district local governments if 5274 satisfaction of the lien is a necessary precedent to the 5275 transfer of the property to a low-income person or very-low 5276 income person for the purpose of promoting home ownership. 5277 Contributions for lien removal must be received from a 5278 nonrelated third party. 5279 c. The project must be undertaken by an “eligible sponsor,” 5280 which includes: 5281 (I) A community action program; 5282 (II) A nonprofit community-based development organization 5283 whose mission is the provision of housing for persons with 5284 specials needs, low-income households, or very-low-income 5285 households or increasing entrepreneurial and job-development 5286 opportunities for low-income persons; 5287 (III) A neighborhood housing services corporation; 5288 (IV) A local housing authority created under chapter 421; 5289 (V) A community redevelopment agency created under s. 5290 163.356; 5291 (VI) A historic preservation district agency or 5292 organization; 5293 (VII) A regional workforce board; 5294 (VIII) A direct-support organization as provided in s. 5295 1009.983; 5296 (IX) An enterprise zone development agency created under s. 5297 290.0056; 5298 (X) A community-based organization incorporated under 5299 chapter 617 which is recognized as educational, charitable, or 5300 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 5301 and whose bylaws and articles of incorporation include 5302 affordable housing, economic development, or community 5303 development as the primary mission of the corporation; 5304 (XI) Units of local government; 5305 (XII) Units of state government; or 5306 (XIII) Any other agency that the Department of Economic 5307 Opportunity designates by rule. 5308 5309 A contributing person may not have a financial interest in the 5310 eligible sponsor. 5311 d. The project must be located in an area which was in an 5312 enterprise zone designated pursuant to chapter 290 as of May 1, 5313 2015, or a Front Porch Florida Community, unless the project 5314 increases access to high-speed broadband capability in a rural 5315 community that had an enterprise zone designated pursuant to 5316 chapter 290 as of May 1, 2015, but is physically located outside 5317 the designated rural zone boundaries. Any project designed to 5318 construct or rehabilitate housing for low-income households or 5319 very-low-income households or housing opportunities for persons 5320 with special needs is exempt from the area requirement of this 5321 sub-subparagraph. 5322 e.(I) If, during the first 10 business days of the state 5323 fiscal year, eligible tax credit applications for projects that 5324 provide housing opportunities for persons with special needs or 5325 homeownership opportunities for low-income households or very 5326 low-income households are received for less than the annual tax 5327 credits available for those projects, the Department of Economic 5328 Opportunity shall grant tax credits for those applications and 5329 grant remaining tax credits on a first-come, first-served basis 5330 for subsequent eligible applications received before the end of 5331 the state fiscal year. If, during the first 10 business days of 5332 the state fiscal year, eligible tax credit applications for 5333 projects that provide housing opportunities for persons with 5334 special needs or homeownership opportunities for low-income 5335 households or very-low-income households are received for more 5336 than the annual tax credits available for those projects, the 5337 Department of Economic Opportunity shall grant the tax credits 5338 for those applications as follows: 5339 (A) If tax credit applications submitted for approved 5340 projects of an eligible sponsor do not exceed $200,000 in total, 5341 the credits shall be granted in full if the tax credit 5342 applications are approved. 5343 (B) If tax credit applications submitted for approved 5344 projects of an eligible sponsor exceed $200,000 in total, the 5345 amount of tax credits granted pursuant to sub-sub-sub 5346 subparagraph (A) shall be subtracted from the amount of 5347 available tax credits, and the remaining credits shall be 5348 granted to each approved tax credit application on a pro rata 5349 basis. 5350 (II) If, during the first 10 business days of the state 5351 fiscal year, eligible tax credit applications for projects other 5352 than those that provide housing opportunities for persons with 5353 special needs or homeownership opportunities for low-income 5354 households or very-low-income households are received for less 5355 than the annual tax credits available for those projects, the 5356 Department of Economic Opportunity shall grant tax credits for 5357 those applications and shall grant remaining tax credits on a 5358 first-come, first-served basis for subsequent eligible 5359 applications received before the end of the state fiscal year. 5360 If, during the first 10 business days of the state fiscal year, 5361 eligible tax credit applications for projects other than those 5362 that provide housing opportunities for persons with special 5363 needs or homeownership opportunities for low-income households 5364 or very-low-income households are received for more than the 5365 annual tax credits available for those projects, the Department 5366 of Economic Opportunity shall grant the tax credits for those 5367 applications on a pro rata basis. 5368 3. Application requirements.— 5369 a. An eligible sponsor seeking to participate in this 5370 program must submit a proposal to the Department of Economic 5371 Opportunity which sets forth the name of the sponsor, a 5372 description of the project, and the area in which the project is 5373 located, together with such supporting information as is 5374 prescribed by rule. The proposal must also contain a resolution 5375 from the local governmental unit in which the project is located 5376 certifying that the project is consistent with local plans and 5377 regulations. 5378 b. A person seeking to participate in this program must 5379 submit an application for tax credit to the Department of 5380 Economic Opportunity which sets forth the name of the sponsor, a 5381 description of the project, and the type, value, and purpose of 5382 the contribution. The sponsor shall verify, in writing, the 5383 terms of the application and indicate its receipt of the 5384 contribution, and such verification must accompany the 5385 application for tax credit. The person must submit a separate 5386 tax credit application to the Department of Economic Opportunity 5387 for each individual contribution that it makes to each 5388 individual project. 5389 c. A person who has received notification from the 5390 Department of Economic Opportunity that a tax credit has been 5391 approved must apply to the department to receive the refund. 5392 Application must be made on the form prescribed for claiming 5393 refunds of sales and use taxes and be accompanied by a copy of 5394 the notification. A person may submit only one application for 5395 refund to the department within a 12-month period. 5396 4. Administration.— 5397 a. The Department of Economic Opportunity may adopt rules 5398 necessary to administer this paragraph, including rules for the 5399 approval or disapproval of proposals by a person. 5400 b. The decision of the Department of Economic Opportunity 5401 must be in writing, and, if approved, the notification shall 5402 state the maximum credit allowable to the person. Upon approval, 5403 the Department of Economic Opportunity shall transmit a copy of 5404 the decision to the department. 5405 c. The Department of Economic Opportunity shall 5406 periodically monitor all projects in a manner consistent with 5407 available resources to ensure that resources are used in 5408 accordance with this paragraph; however, each project must be 5409 reviewed at least once every 2 years. 5410 d. The Department of Economic Opportunity shall, in 5411 consultation with the statewide and regional housing and 5412 financial intermediaries, market the availability of the 5413 community contribution tax credit program to community-based 5414 organizations. 5415 5. Expiration.—This paragraph expires June 30, 2018; 5416 however, any accrued credit carryover that is unused on that 5417 date may be used until the expiration of the 3-year carryover 5418 period for such credit. 5419 Section 62. For the purpose of incorporating the amendment 5420 made by this act to section 212.18, Florida Statutes, in 5421 references thereto, paragraph (a) of subsection (10) and 5422 subsection (11) of section 213.053, Florida Statutes, are 5423 reenacted to read: 5424 213.053 Confidentiality and information sharing.— 5425 (10)(a) Notwithstanding other provisions of this section, 5426 the department shall, subject to paragraph (c) and to the 5427 safeguards and limitations of paragraphs (b) and (d), disclose 5428 to the governing body of a municipality, a county, or a 5429 subcounty district levying a local option tax, or any state tax 5430 that is distributed to units of local government based upon 5431 place of collection, which the department is responsible for 5432 administering, names and addresses only of the taxpayers granted 5433 a certificate of registration pursuant to s. 212.18(3) who 5434 reside within or adjacent to the taxing boundaries of such 5435 municipality, county, or subcounty district when sufficient 5436 information is supplied by the municipality, the county, or 5437 subcounty district as the department by rule may prescribe, 5438 provided such governing bodies are following s. 212.18(3) 5439 relative to the denial of an occupational license after the 5440 department cancels a dealer’s sales tax certificate of 5441 registration. 5442 (11) Notwithstanding any other provision of this section, 5443 with respect to a request for verification of a certificate of 5444 registration issued pursuant to s. 212.18 to a specified dealer 5445 or taxpayer or with respect to a request by a law enforcement 5446 officer for verification of a certificate of registration issued 5447 pursuant to s. 538.09 to a specified secondhand dealer or 5448 pursuant to s. 538.25 to a specified secondary metals recycler, 5449 the department may disclose whether the specified person holds a 5450 valid certificate or whether a specified certificate number is 5451 valid or whether a specified certificate number has been 5452 canceled or is inactive or invalid and the name of the holder of 5453 the certificate. This subsection shall not be construed to 5454 create a duty to request verification of any certificate of 5455 registration. 5456 Section 63. For the purpose of incorporating the amendment 5457 made by this act to section 212.18, Florida Statutes, in a 5458 reference thereto, paragraph (h) of subsection (9) of section 5459 365.172, Florida Statutes, is reenacted to read: 5460 365.172 Emergency communications number “E911.”— 5461 (9) PREPAID WIRELESS E911 FEE.— 5462 (h) A seller of prepaid wireless services in this state 5463 must register with the Department of Revenue for each place of 5464 business as required by s. 212.18(3) and the Department of 5465 Revenue’s administrative rule regarding registration as a sales 5466 and use tax dealer. A separate application is required for each 5467 place of business. A valid certificate of registration issued by 5468 the Department of Revenue to a seller for sales and use tax 5469 purposes is sufficient for purposes of the registration 5470 requirement of this subsection. There is no fee for registration 5471 for remittance of the prepaid wireless E911 fee. 5472 Section 64. This act shall take effect January 1, 2017.