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 used The following terms and phrases
167 when used in this chapter have the meanings ascribed to them in
168 this section, unless except where the 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 of any federal taxes, for admitting a
172 person or vehicle or persons to a any place of amusement, sport,
173 or recreation or for the privilege of entering or staying in a
174 any place of amusement, sport, or recreation, including, but not
175 limited 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 a any place where there is an any
182 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 a any hospital 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 an any activity engaged in by a any
203 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 sale sales
206 of an any aircraft, a boat, a mobile home, or a motor vehicle,
207 the term does “business” shall not be construed in this chapter
208 to include 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 include includes other charges for the sale or rental
213 of tangible personal property;, sales of services taxable under
214 this chapter;, sales of or charges of admission;, communication
215 services;, all rentals 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;, and all rentals of
219 or licenses in real property, other than low-rent housing
220 operated under chapter 421; and, all leases 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 marinas as
223 defined in this chapter and made subject to a tax imposed by
224 this chapter. The term does “business” shall not be construed in
225 this chapter to include the leasing, subleasing, or licensing of
226 real property by one corporation to another if all of the stock
227 of both such corporations is owned, directly or through one or
228 more wholly owned subsidiaries, by a common parent corporation;
229 the property was in use before prior to July 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, which group
233 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 least not less than $667 million during the most recent 12
241 month period ending ended June 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, any political subdivision, agency,
245 bureau, or department, 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” includes referred to in this chapter include all such
252 products as are, defined or may be, hereafter defined by the
253 laws of this the state.
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 without any deductions for therefrom
269 on account of the cost of materials used, labor or service
270 costs, transportation charges, or other any expenses whatsoever.
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-built
330 building” 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 “Alcoholic
353 beverages” referred to in this chapter includes all such
354 beverages as are so defined or may be hereafter defined by the
355 laws 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 defined
362 as follows:
363 (a) every building or other structure kept, used,
364 maintained, or advertised 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.; such
370 1. A “hotel” is a building where sleeping accommodations
371 and dining rooms or cafes are leased or rented being conducted
372 in the same building or buildings in connection therewith,
373 shall, for the purpose of this chapter, be deemed a hotel.
374 2.(b) An “apartment house” is a Any building, 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 tenants shall for the purpose of this
378 chapter be deemed an apartment house.
379 3.(c) A “roominghouse” is a Every house, boat, vehicle,
380 motor court, trailer court, or other structure or a any place or
381 location kept, used, maintained, or advertised 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 a
386 roominghouse.
387 4.(d) A “room” in all hotels, apartment houses, and
388 roominghouses includes within 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 for either a 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 person any persons or
400 municipality to the public for the parking and accommodation of
401 two or more automobile trailers, mobile homes, or recreational
402 vehicles that which are used for lodging, for either a direct
403 money consideration or an indirect benefit to the lessor or
404 owner in connection with a related business, such space being
405 hereby defined as living quarters, and the rental price thereof
406 includes shall include all 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 property the leasing or
435 rental of tangible personal property and the possession or use
436 thereof by the lessee or rentee for a consideration, without
437 transfer of the title of such property, except as expressly
438 provided to the contrary herein.
439 (c) The term “Lease,” “let,” or “rental” does not include
440 mean hourly, daily, or mileage charges, to the extent that the
441 such charges are subject to the jurisdiction of the United
442 States Interstate Commerce Commission, if the when such charges
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, if where two 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 chapter with 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 an any individual, firm,
477 copartnership, joint venture adventure, association,
478 corporation, estate, trust, business trust, receiver, syndicate,
479 or other group or combination acting as a unit and also includes
480 any a political subdivision, municipality, state agency, bureau,
481 or department. The term and includes the plural as well as the
482 singular number.
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 any every person
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 a any person for a any purpose 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 subsection paragraph, 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 subsection paragraph, 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 or any tangible personal property that which does 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 used one time only once for
535 packaging tangible personal property for sale, or for the
536 convenience of the customer, or for packaging in the process of
537 providing a service taxable under this chapter. If When a
538 separate charge for packaging materials is made, the charge is
539 shall be considered part of the sales price or rental charge for
540 purposes of determining the applicability of tax. The terms do
541 not include
542 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 if when such
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, if when such 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, if when such materials are
559 incorporated into and sold as part of the repair. Such a sale
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 of
564 tangible personal property as defined herein, without any
565 deduction whatsoever of any kind or character, except as
566 provided in this chapter.
567 (e) The term “Retail sale” includes a mail order sale, as
568 defined in s. 212.0596(1).
569 (33)(15) “Sale” means and includes:
570 (a) A Any transfer 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 means whatsoever, 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, or
576 roominghouses, or tourist or trailer camps, as hereinafter
577 defined in this chapter.
578 (c) The producing, fabricating, processing, printing, or
579 imprinting of tangible personal property for a consideration for
580 consumers who furnish either directly 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 of any tangible 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 which whereby the 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; or total amount paid for
621 tangible personal property, including any services that are a
622 part of the sale, valued in money, whether paid in money or
623 otherwise, and includes any amount for which credit is given to
624 the purchaser by the seller, without any deduction therefrom on
625 account of the cost of the property sold, the cost of materials
626 used, labor or service cost, interest charged, losses, or any
627 other expense whatsoever. “Sales price” also includes the
628 consideration for a transaction which requires both labor and
629 material to alter, remodel, maintain, adjust, or repair tangible
630 personal property. Trade-ins or discounts allowed and taken at
631 the time of sale shall not be included within the purview of
632 this subsection. “Sales price” also includes the full face value
633 of any coupon used by a purchaser to reduce the price paid to a
634 retailer for an item of tangible personal property; where the
635 retailer will be reimbursed for such coupon, in whole or in
636 part, by the manufacturer of the item of tangible personal
637 property; or whenever it is not practicable for the retailer to
638 determine, at the time of sale, the extent to which
639 reimbursement for the coupon will be made. The term “sales
640 price” does not include federal excise taxes imposed upon the
641 retailer on the sale of tangible personal property. The term
642 “sales price” does include federal manufacturers’ excise taxes,
643 even if the federal tax is listed as a separate item on the
644 invoice. To the extent required by federal law, the term “sales
645 price” does not include
646 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,
679 or combination thereof used in an internal combustion engine or
680 motor to propel any form of vehicle, machine, or mechanical
681 contrivance. This term includes, but is not limited to, all
682 forms of fuel commonly or commercially known or sold as diesel
683 fuel or kerosene. However, the term “diesel fuel” does not
684 include butane gas, propane gas, or any other form of liquefied
685 petroleum gas or compressed natural gas.
686 (40)(18) “Storage” means and includes any keeping or
687 retaining retention in this state of tangible personal property
688 in this state for use or consumption in this state or for a any
689 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” means and includes
694 personal property that which may be seen, weighed, measured, or
695 touched, or that is in any manner perceptible to the senses. The
696 term includes, including electric 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, or other obligations or securities, a product
702 transferred electronically, or pari-mutuel tickets sold or
703 issued under the racing laws of this the state.
704 (43)(20) “Use” means and includes the exercise of a any
705 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 include
712 (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 chapter
715 includes the use, the consumption, the distribution, and the
716 storage as 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 or
721 sponsored by Space Florida on spaceport territory pursuant to
722 its powers and responsibilities under the Space Florida Act.
723 (23) “Space flight” means any flight designed for
724 suborbital, orbital, or interplanetary travel of a space
725 vehicle, satellite, or station of any kind.
726 (24) “Coin-operated amusement machine” means any machine
727 operated by coin, slug, token, coupon, or similar device for the
728 purposes of entertainment or amusement. The term includes, but
729 is not limited to, coin-operated pinball machines, music
730 machines, juke boxes, mechanical games, video games, arcade
731 games, billiard tables, moving picture viewers, shooting
732 galleries, and all other similar amusement devices.
733 (25) “Sea trial” means a voyage for the purpose of testing
734 repair or modification work, which is in length and scope
735 reasonably necessary to test repairs or modifications, or a
736 voyage for the purpose of ascertaining the seaworthiness of a
737 vessel. If the sea trial is to test repair or modification work,
738 the owner or repair facility shall certify, in a form required
739 by the department, what repairs have been tested. The owner and
740 the repair facility may also be required to certify that the
741 length and scope of the voyage were reasonably necessary to test
742 the repairs or modifications.
743 (26) “Solar energy system” means the equipment and
744 requisite hardware that provide and are used for collecting,
745 transferring, converting, storing, or using incident solar
746 energy for water heating, space heating, cooling, or other
747 applications that would otherwise require the use of a
748 conventional source of energy such as petroleum products,
749 natural gas, manufactured gas, or electricity.
750 (27) “Agricultural commodity” means horticultural,
751 aquacultural, poultry and farm products, and livestock and
752 livestock products.
753 (28) “Farmer” means a person who is directly engaged in the
754 business of producing crops, livestock, or other agricultural
755 commodities. The term includes, but is not limited to, horse
756 breeders, nurserymen, dairy farmers, poultry farmers, cattle
757 ranchers, apiarists, and persons raising fish.
758 (29) “Livestock” includes all animals of the equine,
759 bovine, or swine class, including goats, sheep, mules, horses,
760 hogs, cattle, ostriches, and other grazing animals raised for
761 commercial purposes. The term also includes all aquaculture
762 products, as defined in s. 597.0015 and identified by the
763 Department of Agriculture and Consumer Services pursuant to s.
764 597.003, raised for commercial purposes.
765 (30) “Power farm equipment” means moving or stationary
766 equipment that contains within itself the means for its own
767 propulsion or power and moving or stationary equipment that is
768 dependent upon an external power source to perform its
769 functions.
770 (31) “Forest” means the land stocked by trees of any size
771 used in the production of forest products, or formerly having
772 such tree cover, and not currently developed for nonforest use.
773 (32) “Agricultural production” means the production of
774 plants and animals useful to humans, including the preparation,
775 planting, cultivating, or harvesting of these products or any
776 other practices necessary to accomplish production through the
777 harvest phase, including storage of raw products on a farm. The
778 term includes aquaculture, horticulture, floriculture,
779 viticulture, forestry, dairy, livestock, poultry, bees, and any
780 and all forms of farm products and farm production.
781 (33) “Qualified aircraft” means any aircraft having a
782 maximum certified takeoff weight of less than 10,000 pounds and
783 equipped with twin turbofan engines that meet Stage IV noise
784 requirements that is used by a business operating as an on
785 demand air carrier under Federal Aviation Administration
786 Regulation Title 14, chapter I, part 135, Code of Federal
787 Regulations, that owns or leases and operates a fleet of at
788 least 25 of such aircraft in this state.
789 (34) “Fractional aircraft ownership program” means a
790 program that meets the requirements of 14 C.F.R. part 91,
791 subpart K, relating to fractional ownership operations, except
792 that the program must include a minimum of 25 aircraft owned or
793 leased 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.
801 212.02(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 under by this
805 subsection. In applying the application of this law, or in
806 making a any determination 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 than in excess of 3 months. The
812 owner of a facility declared to be exempt under by this
813 paragraph must determine make a determination of the taxable
814 status of the facility at the end of the owner’s accounting year
815 using any consecutive 3-month period, at least 1 one month of
816 which is in the accounting year. The owner shall must use a
817 selected consecutive 3-month period during each annual
818 redetermination. If In the event that an exempt facility no
819 longer qualifies for the exemption by 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 year that the facility no longer
823 qualifies for such exemption. The tax levied by this section
824 applies shall apply to the rental of facilities that no longer
825 qualify for the exemption under this paragraph beginning the
826 first day of the owner’s next succeeding accounting year. The
827 provisions of This paragraph does do not 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) A Any county 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 brackets
838 applicable 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 amount 6 percent shall be
846 added to and collected with all such admissions from the
847 purchaser thereof, and such tax shall be paid for the exercise
848 of the privilege as declared defined in the preceding paragraph
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., and The 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 admission shall, for
856 the purpose of this chapter, is the be that price 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 on
863 each admission shall be according to the brackets established by
864 s. 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 intends It
868 is hereby declared to be the legislative intent that each every
869 person is exercising a taxable privilege who engages in the
870 business of selling tangible personal property at retail in this
871 state, including the business of making mail order sales, or who
872 rents or furnishes any of the things or services taxable under
873 this chapter, or who stores for use or consumption in this state
874 an any item or article of tangible personal property as defined
875 herein and who leases or rents such property in this within the
876 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, which tax is 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 if when sold 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 each and every retail sale.
885 1.b. The Each occasional 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 is shall be
889 subject to tax at the rate provided in this paragraph. The
890 department shall by rule adopt a any nationally recognized
891 publication for valuation of used motor vehicles as the
892 reference price list for a any used motor vehicle that must
893 which is required to be licensed pursuant to s. 320.08(1), (2),
894 (3)(a), (b), (c), or (e), or (9). If a any party to an
895 occasional or isolated sale of such a vehicle reports to the tax
896 collector a sales price that which is 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 tax levied under this paragraph shall 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. A Any party to such sale who reports a sales price less
904 than the actual sales price commits is guilty of a 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
911 of Revenue may waive or compromise a any penalty 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
918 in this state any 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 directors of which is 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 an has no individual 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, either a 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 is shall not be allowed 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, if when the 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, provides shall provide the 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, provides within 30 days the
944 purchaser shall provide proof 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 after of removing the boat
949 or aircraft from this state Florida, furnishes shall furnish the
950 department with proof of removal in the form of receipts for
951 fuel, dockage, slippage, tie-down, or hangaring from outside the
952 state of Florida. The information so provided must clearly and
953 specifically identify the boat or aircraft;
954 d. The selling dealer, within 5 days after of the date of
955 sale, provides shall provide to 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 read the provisions of this section;
959 e. The seller makes a copy of the affidavit a part of his
960 or her record for the period as long as required by s. 213.35;
961 and
962 f. Unless The 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 if when the
965 boat is repaired or altered, within 20 days after completion of
966 the repairs or alterations, the nonresident purchaser applies
967 shall apply to the selling dealer for a decal that which
968 authorizes the removal of the boat within 90 days after the date
969 of purchase for 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 must is required to pay the tax imposed by
975 this chapter. The department may is authorized to issue decals
976 in advance to dealers. The number of decals issued in advance to
977 a dealer must shall be 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 to delivery of the
982 boat.
983 (I) The department may is hereby authorized to charge
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 shall will be
987 deposited into the administrative trust fund.
988 (III) Decals must shall display information that identifies
989 to identify the 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 may is authorized to require 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) A Any dealer 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 is will be liable for payment of the tax plus
1001 a mandatory penalty of 200 percent of the tax, and commits shall
1002 be liable for fine and punishment as provided by law for a
1003 conviction of a misdemeanor of the first degree, punishable as
1004 provided in s. 775.082 or s. 775.083.
1005 (VI) A Any nonresident purchaser of a boat who removes a
1006 decal before prior to permanently removing the boat from the
1007 state, or defaces, changes, modifies, or alters a decal in a
1008 manner affecting its expiration date before prior to its
1009 expiration, or who causes or allows the same to be done by
1010 another, is will be considered prima facie to have committed a
1011 fraudulent act to evade the tax, is and will be liable for
1012 payment of the tax plus a mandatory penalty of 200 percent of
1013 the tax, and commits shall be liable for fine and punishment as
1014 provided by law for a conviction of a misdemeanor of the first
1015 degree, punishable as provided in s. 775.082 or s. 775.083.
1016 (VII) The department may is authorized to adopt rules
1017 necessary to administer and enforce this subparagraph and to
1018 publish the necessary forms and instructions.
1019 (VIII) The department is hereby authorized to adopt
1020 emergency rules pursuant to s. 120.54(4) to administer and
1021 enforce 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, if when the 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 after from the date of departure, except
1029 as provided in s. 212.08(7)(fff), or if the purchaser fails to
1030 furnish the department with any of the documentation required by
1031 sub-subparagraph f. this subparagraph within the prescribed time
1032 period, the purchaser is shall be liable for use tax on the cost
1033 price of the boat or aircraft and, in addition thereto, payment
1034 of a penalty to the department of Revenue equal to the tax
1035 payable. This penalty is shall be in 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 tolled for 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 it when the same is
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 may The
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, as
1055 defined herein; however, the following special provisions apply
1056 to the lease or rental of motor vehicles:
1057 1. When a motor vehicle is leased or rented for a period of
1058 less than 12 months:
1059 a. If the motor vehicle is rented in Florida, the entire
1060 amount of such rental is taxable, even if the vehicle is dropped
1061 off in another state.
1062 b. If the motor vehicle is rented in another state and
1063 dropped off in Florida, the rental is exempt from Florida tax.
1064 2. Except as provided in subparagraph 3., for the lease or
1065 rental of a motor vehicle for a period of not less than 12
1066 months, sales tax is due on the lease or rental payments if the
1067 vehicle is registered in this state; provided, however, that no
1068 tax shall be due if the taxpayer documents use of the motor
1069 vehicle outside this state and tax is being paid on the lease or
1070 rental payments in another state.
1071 3. The tax imposed by this chapter does not apply to the
1072 lease or rental of a commercial motor vehicle as defined in s.
1073 316.003(66)(a) to one lessee or rentee for a period of not less
1074 than 12 months when tax was paid on the purchase price of such
1075 vehicle by the lessor. To the extent tax was paid with respect
1076 to the purchase of such vehicle in another state, territory of
1077 the United States, or the District of Columbia, the Florida tax
1078 payable shall be reduced in accordance with the provisions of s.
1079 212.06(7). This subparagraph shall only be available when the
1080 lease or rental of such property is an established business or
1081 part of an established business or the same is incidental or
1082 germane 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 tax on charges for
1089 prepaid calling arrangements shall 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) If The sale or recharge of the prepaid calling
1094 arrangement is does not take place at the dealer’s place of
1095 business, it shall be deemed to take have taken place in
1096 accordance at the customer’s shipping address or, if no item is
1097 shipped, at the customer’s address or the location associated
1098 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 in within this 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
1120 2. 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 an any
1126 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
1131 tax is 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,
1140 2. notwithstanding any other provision provisions of 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, and neither the sale or nor use of such inserts is not
1144 subject to tax if when:
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 imposed At 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 is equal to 1.04; for counties that impose a 0.5
1166 percent discretionary sales surtax, the divisor is equal to
1167 1.045; for counties that impose a 1 percent discretionary sales
1168 surtax, the divisor is equal to 1.050; and for counties that
1169 impose a 2 percent sales surtax, the divisor is equal to 1.060.
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 must shall bear 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. If When a machine is activated by a slug, token,
1178 coupon, or any similar device that which has 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
1182 any person 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 is shall be liable for payment of the tax without any
1187 deduction for rent or a license fee paid to a location owner for
1188 the use of any real 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 is shall be liable 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 deemed to
1195 be the 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 state any such
1201 machine until the operator registers has registered with the
1202 department, applies to the department for an identifying
1203 certificate, and has conspicuously displays such displayed an
1204 identifying certificate on the premises where the coin-operated
1205 amusement machines are being operated issued by the department.
1206 The identifying certificate shall be issued by the department
1207 upon application from the operator. The identifying certificate
1208 must shall include a unique number, and the certificate shall be
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
1212 shall not be transferred from one operator to another. The
1213 identifying certificate must be conspicuously displayed on the
1214 premises where the coin-operated amusement machines are being
1215 operated.
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
1219 each certificate shall be based on the number of machines
1220 identified on the application times $30 and is due and payable
1221 upon applying application for the identifying device. The
1222 application must shall contain the operator’s name, sales tax
1223 number, business address where the machines are being operated,
1224 and the number of machines being operated in operation at that
1225 place of business by the operator. An No operator may not
1226 operate more machines than are listed on the certificate. A new
1227 certificate is required if more machines are to be being
1228 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 a any machine placed in a place of business without a
1236 valid proper current identifying certificate. Such penalties are
1237 shall apply in 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 of This paragraph does do not apply to
1245 coin-operated amusement machines owned and operated by churches
1246 or synagogues.
1247 5. In addition to any other penalties imposed by this
1248 chapter, a person who knowingly and willfully violates a any
1249 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
1252 the provisions of this paragraph.
1253 (i)1. At the rate of 6 percent on charges for all:
1254 a. Investigation services Detective, security guards and
1255 patrol services burglar protection, armored car services, and
1256 security system other protection services, (NAICS National
1257 Numbers 561611, 561612, 561613, and 561621, respectively). A Any
1258 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 the his or her law enforcement agency, and wearing a in the
1263 law enforcement officer’s uniform as authorized by the his or
1264 her law enforcement agency, is performing law enforcement and
1265 public safety services and is not performing investigation
1266 services detective, security guards and patrol services burglar
1267 protection, armored car services, or security system other
1268 protective services, 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
1277 officers, and an any auxiliary law enforcement officer if the,
1278 when such auxiliary law enforcement officer is working under the
1279 direct supervision of a full-time or part-time law enforcement
1280 officer.
1281 b. Janitorial services Nonresidential cleaning, excluding
1282 cleaning of the interiors of transportation equipment, and
1283 nonresidential building exterminating and pest control services,
1284 (NAICS National Numbers 561710 and 561720 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 2012 2007 by the Office
1289 of Management and Budget, Executive Office of the President.
1290 3. Charges for investigation services detective, security
1291 guards and patrol services burglar protection, armored car
1292 services, and security system other protection security services
1293 performed in this state but used outside this state are exempt
1294 from taxation. Charges for investigation services detective,
1295 security guards and patrol services burglar protection, armored
1296 car services, and security system other protection security
1297 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 or any other 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 is shall be presumed taxable. The burden
1305 is shall be on the seller of the service or the purchaser of the
1306 service, as whichever applicable, to overcome this presumption
1307 by providing documentary evidence as to which portion of the
1308 transaction is exempt from tax. The department may is authorized
1309 to adjust 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, or the social 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,
1327 there is hereby levied a tax on the sale, use, consumption, or
1328 storage for use in this state of a any coin or currency, whether
1329 in circulation or not, is levied if, when such 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 to a coin or
1338 currency that which is legal tender of the United States and
1339 that which is sold, exchanged, or traded, such tax shall not be
1340 levied.
1341 3. There are exempt from this tax Exchanges of coins or
1342 currency that which are in general circulation in, and legal
1343 tender of, one nation for coins or currency that which are in
1344 general circulation in, and legal tender of, another nation if
1345 when exchanged 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 a any transaction 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 amount represented by the sale of such
1352 sale coins or currency is exempt from the tax imposed under this
1353 paragraph. 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 defined
1372 herein, 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 due
1378 and 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 the
1388 brackets 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) A No general excise tax on sales may not shall be
1394 levied by the governing body of a any county unless specifically
1395 authorized under in s. 212.055. Such Any general excise tax on
1396 sales authorized pursuant to said section shall be administered
1397 and collected exclusively as provided in this section.
1398 (2)(a) The tax imposed by the governing body of a any
1399 county authorized to so levy pursuant to s. 212.055 is shall be
1400 a discretionary surtax on all transactions occurring in the
1401 county which transactions are 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 is any item of tangible personal property shall not be subject
1421 to the surtax. However, charges for prepaid calling
1422 arrangements, as defined in s. 212.05(1)(e)1.a., shall be
1423 subject to the surtax. For purposes of administering the $5,000
1424 limitation on an item of tangible personal property, if two or
1425 more taxable items of tangible personal property are sold to the
1426 same purchaser at the same time and, under generally accepted
1427 business practice or industry standards or usage, are normally
1428 sold in bulk or are items that, when assembled, comprise a
1429 working unit or part of a working unit, such items must be
1430 considered a single item for purposes of the $5,000 limitation
1431 when supported by a charge ticket, sales slip, invoice, or other
1432 tangible 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 change billed on or after the effective date of any such surtax,
1439 the entire amount of the charge for utility services shall be
1440 subject to the surtax. In the case of utility services billed
1441 after the last day the surtax is in effect, the entire amount of
1442 the 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 include any communications services as defined
1445 in chapter 202.
1446 3. In the case of written contracts that which are signed
1447 before prior to the effective date of any such 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 of any such
1452 surtax paid on materials necessary for the completion of the
1453 contract. An Any application for refund must shall be made
1454 within no later than 15 months after following initial
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 must shall include proof of the
1458 written contract and of payment of the surtax, and. The
1459 application shall contain a 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 may are hereby authorized to issue 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. A Any person who
1467 fraudulently obtains or attempts to obtain a refund pursuant to
1468 this subparagraph, in addition to being liable for repayment of
1469 the any refund fraudulently obtained plus a mandatory penalty of
1470 100 percent of the refund, commits is guilty of a 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 a any vessel, 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 is shall be the 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 surtax For the purpose of this section, a
1489 transaction shall be deemed to have occurred in a county
1490 imposing 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 delivered includes an item of tangible personal
1494 property, a service, or tangible personal property representing
1495 a service, and the item of tangible personal property, the
1496 service, or the tangible personal property representing the
1497 service is delivered within the county. If there is no
1498 reasonable evidence of delivery of a service, the sale of a
1499 service is deemed to occur in the county in which the purchaser
1500 accepts 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 a of any
1504 motor vehicle or mobile home of a class or type that which is
1505 required to be registered in this state or in any other state
1506 occurs shall be deemed to have occurred only in the county
1507 identified from as the residence address of the purchaser on the
1508 registration or title document for the such property.
1509 (c)(b) Admission charged for an event occurs The event for
1510 which an admission is charged is located in 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 located The consumer of
1514 utility 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 an any aircraft or boat of a class or type that which is
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 located in
1526 the county.
1527 1.2. Except as provided in s. 212.06(8)(b) However, it is
1528 shall be presumed that such items that are used outside the
1529 county imposing the surtax for 6 months or more longer before
1530 being imported into that the county were not purchased for use
1531 in that the county, 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 on upon which a like tax of equal or
1534 greater amount has been lawfully imposed and paid outside the
1535 county.
1536 (f)(e) The purchase purchaser of a any motor vehicle or
1537 mobile home of a class or type that which is required to be
1538 registered in this state occurs in the county identified from
1539 the residential address of the purchaser is a resident of the
1540 taxing county as determined by the address appearing on or to be
1541 reflected on the registration document for the such property.
1542 (g)(f)1. The use, consumption, distribution, or storage of
1543 a Any motor vehicle or mobile home of a class or type that which
1544 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 imported into the taxing county by a user residing therein for
1547 the purpose of use, consumption, distribution, or storage in the
1548 taxing county.
1549 2. However, it is shall be presumed 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 located
1554 in the county.
1555 (h) A The transient 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 type
1558 which is required to be registered, licensed, titled, or
1559 documented in this state or by the United States Government is
1560 to a location in the county. However, this paragraph does not
1561 apply to the use or consumption of items upon which a like tax
1562 of equal or greater amount has been lawfully imposed and paid
1563 outside 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 that the county.
1567 (k) The delivery of tangible personal property other than
1568 that described in paragraph (d), paragraph (e), or paragraph (f)
1569 is made to a location outside the county, but the property is
1570 brought into the county within 6 months after delivery, in which
1571 event, the owner must pay the surtax as a use tax.
1572 (j)(l) The use of a coin-operated amusement or vending
1573 machine occurs is located in the county in which the machine is
1574 located.
1575 (k)(m) An The florist taking the original order taken by a
1576 florist for the sale of to sell tangible personal property
1577 occurs is located in the county in which the florist taking the
1578 order is located, notwithstanding any other provision of this
1579 section.
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 under the
1584 provisions of this chapter, except as provided in this section.
1585 The provisions of this chapter regarding interest and penalties
1586 on delinquent taxes shall apply to the surtax. Discretionary
1587 sales surtaxes may shall not 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 in For the purposes of this section and s.
1593 212.055, the “proceeds” of a any surtax means all funds
1594 collected and received by the department pursuant to a specific
1595 authorization and levy under s. 212.055, including any interest
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 under in s. 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 on the basis of the 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. A Any dealer 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 decrease
1649 in the rate of any discretionary sales surtax shall take effect
1650 on a date other than January 1. No discretionary sales surtax
1651 shall terminate on a day other than December 31.
1652 (6) The governing body of a any county 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 a any county levying a discretionary
1658 sales surtax or the school board of a any county 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
1664 of an imposition, termination, or rate change of the surtax, but
1665 no later than the October 20 immediately preceding the April 1
1666 November 16 prior to the effective date. The notice must specify
1667 the time period during which the surtax is will be in 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 for a period of 1 year.
1672 (b) In addition to the notification required by paragraph
1673 (a), the governing body of a any county proposing to levy a
1674 discretionary sales surtax or the school board of a any county
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 for a period of 1
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 a any motor vehicle or mobile home of a
1693 class or type that which is required to be registered in this
1694 state, the tax due on a transaction occurring in the taxing
1695 county as herein provided shall 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 a every
1775 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; or for use, consumption, or distribution; or
1778 for storage to be used or consumed in this state, tangible
1779 personal property as defined herein, including a retailer who
1780 transacts 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 sole
1807 responsibility for the taxes imposed by this chapter on those
1808 materials when the printer of the materials delivers them to the
1809 United States Postal Service for mailing to persons other than
1810 the purchaser located within and outside this state. Printers of
1811 materials delivered by mail to persons other than the purchaser
1812 located within and outside this state shall have no obligation
1813 or responsibility for the payment or collection of any taxes
1814 imposed under this chapter on those materials. However, printers
1815 are obligated to collect the taxes imposed by this chapter on
1816 printed materials when all, or substantially all, of the
1817 materials will be mailed to persons located within this state.
1818 For purposes of the printer’s tax collection obligation, there
1819 is a rebuttable presumption that all materials printed at a
1820 facility are mailed to persons located within the same state as
1821 that in which the facility is located. A certificate provided by
1822 the purchaser to the printer concerning the delivery of the
1823 printed materials for that purchase or all purchases shall be
1824 sufficient for purposes of rebutting the presumption created
1825 herein.
1826 4.2. The department may of Revenue is authorized to adopt
1827 rules and forms to administer implement the provisions of this
1828 paragraph.
1829 (5)(a)1. Except as provided in subparagraph 2., It is not
1830 the intention of This chapter does not to levy a tax upon
1831 tangible personal property imported, produced, or manufactured
1832 in this state for export if:, provided that tangible personal
1833 property may not be considered as being imported, produced, or
1834 manufactured for export unless
1835 1. The importer, producer, or manufacturer:
1836 a. Delivers the tangible personal property same to 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 of
1840 aircraft being exported under their own power to a destination
1841 outside the continental limits of the United States, by
1842 submission
1843 b. Submits to the department of a 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, showing the departure of
1847 the aircraft from the continental United States and; and further
1848 with respect to aircraft, the canceled United States registry of
1849 the said aircraft; or in the case of
1850 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 installed on aircraft of foreign registry,
1854 by submission to the department of documentation, the extent of
1855 which shall be provided by rule, showing the departure of the
1856 aircraft from the continental United States; or nor is it the
1857 intention of this chapter to levy a tax on any sale which
1858 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.
1864 2.a. Notwithstanding subparagraph 1., a tax is levied on
1865 each sale of tangible personal property to be transported to a
1866 cooperating state as defined in sub-subparagraph c., at the rate
1867 specified in sub-subparagraph d. However, a Florida dealer will
1868 be relieved from the requirements of collecting taxes pursuant
1869 to this subparagraph if the Florida dealer obtains from the
1870 purchaser an affidavit setting forth the purchaser’s name,
1871 address, state taxpayer identification number, and a statement
1872 that the purchaser is aware of his or her state’s use tax laws,
1873 is a registered dealer in Florida or another state, or is
1874 purchasing the tangible personal property for resale or is
1875 otherwise not required to pay the tax on the transaction. The
1876 department may, by rule, provide a form to be used for the
1877 purposes set forth herein.
1878 b. For purposes of this subparagraph, “a cooperating state”
1879 is one determined by the executive director of the department to
1880 cooperate satisfactorily with this state in collecting taxes on
1881 mail order sales. No state shall be so determined unless it
1882 meets all the following minimum requirements:
1883 (I) It levies and collects taxes on mail order sales of
1884 property transported from that state to persons in this state,
1885 as described in s. 212.0596, upon request of the department.
1886 (II) The tax so collected shall be at the rate specified in
1887 s. 212.05, not including any local option or tourist or
1888 convention development taxes collected pursuant to s. 125.0104
1889 or this chapter.
1890 (III) Such state agrees to remit to the department all
1891 taxes so collected no later than 30 days from the last day of
1892 the calendar quarter following their collection.
1893 (IV) Such state authorizes the department to audit dealers
1894 within its jurisdiction who make mail order sales that are the
1895 subject of s. 212.0596, or makes arrangements deemed adequate by
1896 the department for auditing them with its own personnel.
1897 (V) Such state agrees to provide to the department records
1898 obtained by it from retailers or dealers in such state showing
1899 delivery of tangible personal property into this state upon
1900 which no sales or use tax has been paid in a manner similar to
1901 that provided in sub-subparagraph g.
1902 c. For purposes of this subparagraph, “sales of tangible
1903 personal property to be transported to a cooperating state”
1904 means mail order sales to a person who is in the cooperating
1905 state at the time the order is executed, from a dealer who
1906 receives that order in this state.
1907 d. The tax levied by sub-subparagraph a. shall be at the
1908 rate at which such a sale would have been taxed pursuant to the
1909 cooperating state’s tax laws if consummated in the cooperating
1910 state by a dealer and a purchaser, both of whom were physically
1911 present in that state at the time of the sale.
1912 e. The tax levied by sub-subparagraph a., when collected,
1913 shall be held in the State Treasury in trust for the benefit of
1914 the cooperating state and shall be paid to it at a time agreed
1915 upon between the department, acting for this state, and the
1916 cooperating state or the department or agency designated by it
1917 to act for it; however, such payment shall in no event be made
1918 later than 30 days from the last day of the calendar quarter
1919 after the tax was collected. Funds held in trust for the benefit
1920 of a cooperating state shall not be subject to the service
1921 charges imposed by s. 215.20.
1922 f. The department is authorized to perform such acts and to
1923 provide such cooperation to a cooperating state with reference
1924 to the tax levied by sub-subparagraph a. as is required of the
1925 cooperating state by sub-subparagraph b.
1926 g. In furtherance of this act, dealers selling tangible
1927 personal property for delivery in another state shall make
1928 available to the department, upon request of the department,
1929 records of all tangible personal property so sold. Such records
1930 shall include a description of the property, the name and
1931 address of the purchaser, the name and address of the person to
1932 whom the property was sent, the purchase price of the property,
1933 information regarding whether sales tax was paid in this state
1934 on the purchase price, and such other information as the
1935 department may by rule prescribe.
1936 (b)1. Notwithstanding the provisions of paragraph (a), it
1937 is not the intention of this chapter does not to levy 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, provided
1940 such nonresident dealer 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 resale and for no other purpose.
1944 1. The statement must shall include, 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, or any other
1950 suitable requirement. The statement shall be signed by the
1951 nonresident dealer and shall include 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 proof of 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) Notwithstanding the provisions of paragraph (a), it is
1960 not the intention of this chapter does not to levy a tax on the
1961 sale by a printer to a nonresident print purchaser of material
1962 printed by that printer for that nonresident print purchaser if
1963 when the print purchaser does not furnish the printer a resale
1964 certificate containing a sales tax registration number but does
1965 furnish to the printer a 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 is shall himself or herself be liable 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 ingredients products for 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 ingredients products” 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 value edible commodities, whether processed, cooked,
2147 raw, canned, or in any other form, which are generally regarded
2148 as food. This includes, but is not limited to, all of the
2149 following:
2150 1. Cereals and cereal products, baked goods, oleomargarine,
2151 meat and meat products, fish and seafood products, frozen foods
2152 and dinners, poultry, eggs and egg products, vegetables and
2153 vegetable products, fruit and fruit products, spices, salt,
2154 sugar and sugar products, milk and dairy products, and products
2155 intended to be mixed with milk.
2156 2. Natural fruit or vegetable juices or their concentrates
2157 or reconstituted natural concentrated fruit or vegetable juices,
2158 whether frozen or unfrozen, dehydrated, powdered, granulated,
2159 sweetened or unsweetened, seasoned with salt or spice, or
2160 unseasoned; coffee, coffee substitutes, or cocoa; and tea,
2161 unless 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 tortillas that 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:
2185 1. Food products sold as meals for consumption on or off
2186 the premises of the dealer.
2187 2. Food products furnished, prepared, or served for
2188 consumption at tables, chairs, or counters or from trays,
2189 glasses, dishes, or other tableware, whether provided by the
2190 dealer or by a person with whom the dealer contracts to furnish,
2191 prepare, or serve food products to others.
2192 3. Food products ordinarily sold for immediate consumption
2193 on the seller’s premises or near a location at which parking
2194 facilities are provided primarily for the use of patrons in
2195 consuming the products purchased at the location, even though
2196 such products are sold on a “take out” or “to go” order and are
2197 actually packaged or wrapped and taken from the premises of the
2198 dealer.
2199 4. Sandwiches sold ready for immediate consumption on or
2200 off the seller’s premises.
2201 5. Food products sold ready for immediate consumption
2202 within a place, the entrance to which is subject to an admission
2203 charge.
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 hot
2219 prepared food products.
2220 2.7. Soft drinks, including, but not limited to, any
2221 nonalcoholic beverage, any preparation or beverage commonly
2222 referred to as a “soft drink,” or any noncarbonated drink made
2223 from milk derivatives or tea, if sold in cans or similar
2224 containers. 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.
2229 8. Ice cream, frozen yogurt, and similar frozen dairy or
2230 nondairy products in cones, small cups, or pints, popsicles,
2231 frozen fruit bars, or other novelty items, whether or not sold
2232 separately.
2233 9. Food that is prepared, whether on or off the premises,
2234 and sold for immediate consumption. This does not apply to food
2235 prepared off the premises and sold in the original sealed
2236 container, or the slicing of products into smaller portions.
2237 3.10. Food and food ingredients products sold through a
2238 vending machine, pushcart, motor vehicle, or any other form of
2239 vehicle.
2240 4.11. Candy and any similar products product regarded as
2241 candy or confection, based on its normal use, as indicated on
2242 the 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.
2249 12. Bakery products sold by bakeries, pastry shops, or like
2250 establishments having eating facilities, except when sold for
2251 consumption off the seller’s premises.
2252 13. Food products served, prepared, or sold in or by
2253 restaurants, lunch counters, cafeterias, hotels, taverns, or
2254 other like places of business.
2255 (d) As used in this subsection, the term:
2256 1. “For consumption off the seller’s premises” means that
2257 the food or drink is intended by the customer to be consumed at
2258 a place away from the dealer’s premises.
2259 2. “For consumption on the seller’s premises” means that
2260 the food or drink sold may be immediately consumed on the
2261 premises where the dealer conducts his or her business. In
2262 determining whether an item of food is sold for immediate
2263 consumption, the customary consumption practices prevailing at
2264 the selling facility shall be considered.
2265 3. “Premises” shall be construed broadly, and means, but is
2266 not limited to, the lobby, aisle, or auditorium of a theater;
2267 the seating, aisle, or parking area of an arena, rink, or
2268 stadium; or the parking area of a drive-in or outdoor theater.
2269 The premises of a caterer with respect to catered meals or
2270 beverages shall be the place where such meals or beverages are
2271 served.
2272 4. “Hot prepared food products” means those products,
2273 items, or components which have been prepared for sale in a
2274 heated condition and which are sold at any temperature that is
2275 higher than the air temperature of the room or place where they
2276 are sold. “Hot prepared food products,” for the purposes of this
2277 subsection, includes a combination of hot and cold food items or
2278 components where a single price has been established for the
2279 combination and the food products are sold in such combination,
2280 such as a hot meal, a hot specialty dish or serving, or a hot
2281 sandwich 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,
2284 notwithstanding those paragraphs, when purchased with food
2285 coupons or Special Supplemental Food Program for Women, Infants,
2286 and Children vouchers issued under authority of federal 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 does shall not apply to any food or
2294 food ingredients or drinks on which federal law allows shall
2295 permit sales 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 are There shall be exempt from the tax
2301 imposed by this chapter:
2302 1. Drugs.
2303 2. Durable medical equipment, mobility-enhancing equipment,
2304 or prosthetic devices any medical products and supplies or
2305 medicine dispensed according to an individual prescription. or
2306 prescriptions written by a prescriber authorized by law to
2307 prescribe medicinal drugs;
2308 3. Hypodermic needles.; hypodermic syringes;
2309 4. Chemical compounds and test kits used for the diagnosis
2310 or treatment of human disease, 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.
2317 and common household remedies recommended and generally sold for
2318 internal or external use in the cure, mitigation, treatment, or
2319 prevention of illness or disease in human beings, but not
2320 including cosmetics or toilet articles, notwithstanding the
2321 presence of medicinal ingredients therein, according to a list
2322 prescribed and approved by the Department of Business and
2323 Professional Regulation, which list shall be certified to the
2324 Department of Revenue from time to time and included in the
2325 rules promulgated by the Department of Revenue. There shall also
2326 be exempt from the tax imposed by this chapter artificial eyes
2327 and limbs; orthopedic shoes; prescription eyeglasses and items
2328 incidental thereto or which become a part thereof; dentures;
2329 hearing aids; crutches; prosthetic and orthopedic appliances;
2330 and funerals. In addition, any
2331 8. Items intended for one-time use which transfer essential
2332 optical characteristics to contact lenses. shall be exempt from
2333 the tax imposed by this chapter; However, this exemption applies
2334 shall apply only after $100,000 of the tax imposed by this
2335 chapter on such items has been paid in a any calendar year by a
2336 taxpayer who claims the exemption in such year. Funeral
2337 directors shall pay tax on all tangible personal property used
2338 by them in their business.
2339 (b) As used in For the purposes of this 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 orthopedic
2383 appliances” means any apparatus, instrument, device, or
2384 equipment used to replace or substitute for any missing part of
2385 the body, to alleviate the malfunction of any part of the body,
2386 or to assist any disabled person in leading a normal life by
2387 facilitating such person’s mobility. Such apparatus, instrument,
2388 device, or equipment shall be exempted according to an
2389 individual prescription or prescriptions written by a physician
2390 licensed under chapter 458, chapter 459, chapter 460, chapter
2391 461, or chapter 466, or according to a list prescribed and
2392 approved by the Department of Health, which list shall be
2393 certified to the Department of Revenue from time to time and
2394 included in the rules promulgated by the Department of Revenue.
2395 2. “Cosmetics” means articles intended to be rubbed,
2396 poured, sprinkled, or sprayed on, introduced into, or otherwise
2397 applied to the human body for cleansing, beautifying, promoting
2398 attractiveness, or altering the appearance and also means
2399 articles intended for use as a compound of any such articles,
2400 including, but not limited to, cold creams, suntan lotions,
2401 makeup, and body lotions.
2402 3. “Toilet articles” means any article advertised or held
2403 out for sale for grooming purposes and those articles that are
2404 customarily used for grooming purposes, regardless of the name
2405 by which they may be known, including, but not limited to, soap,
2406 toothpaste, hair spray, shaving products, colognes, perfumes,
2407 shampoo, 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
2419 includes any order for drugs or medicinal supplies written or
2420 transmitted by any means of communication by a duly licensed
2421 practitioner authorized by the laws of the state to prescribe
2422 such drugs or medicinal supplies and intended to be dispensed by
2423 a pharmacist. The term also includes an orally transmitted order
2424 by the lawfully designated agent of such practitioner. The term
2425 also includes an order written or transmitted by a practitioner
2426 licensed to practice in a jurisdiction other than this state,
2427 but only if the pharmacist called upon to dispense such order
2428 determines, in the exercise of his or her professional judgment,
2429 that the order is valid and necessary for the treatment of a
2430 chronic or recurrent illness. The term also includes a
2431 pharmacist’s order for a product selected from the formulary
2432 created pursuant to s. 465.186. A prescription may be retained
2433 in written form, or the pharmacist may cause it to be recorded
2434 in a data processing system, provided that such order can be
2435 produced in printed form upon lawful request.
2436 (c) Chlorine is shall not be exempt 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,
2443 veterinarians, and hospitals in connection with medical
2444 treatment are exempt.
2445 (g) Medical products and supplies used in the cure,
2446 mitigation, alleviation, prevention, or treatment of injury,
2447 disease, or incapacity which are temporarily or permanently
2448 incorporated into a patient or client by a practitioner of the
2449 healing arts licensed in the state are exempt.
2450 (h) The purchase by a veterinarian of commonly recognized
2451 substances possessing curative or remedial properties which are
2452 ordered and dispensed as treatment for a diagnosed health
2453 disorder by or on the prescription of a duly licensed
2454 veterinarian, and which are applied to or consumed by animals
2455 for alleviation of pain or the cure or prevention of sickness,
2456 disease, or suffering are exempt. Also exempt are the purchase
2457 by a veterinarian of antiseptics, absorbent cotton, gauze for
2458 bandages, 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 and
2465 radiopaque, such as the various opaque dyes and barium sulphate,
2466 when used in connection with medical X rays for treatment of
2467 bodies 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 if when such 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.
2484 212.02(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, unless except to the extent that purchases 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 deal of Revenue in
2514 dealing with delinquents; brackets applicable to taxable
2515 transactions; 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 chapter hereunder,
2519 for the purpose of compensating dealers in tangible personal
2520 property, for the purpose of compensating dealers providing
2521 communication services and taxable services, for the purpose of
2522 compensating owners of places where admissions are collected,
2523 and for the purpose of compensating remitters of any taxes or
2524 fees reported on the same documents used utilized for 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 order
2529 sales) 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 for all amounts in excess of $1,200. For purposes of
2537 this paragraph subparagraph, the term “electronic means” has the
2538 same meaning as provided in s. 213.755(2)(c).
2539 2. The executive director of the department is authorized
2540 to negotiate a collection allowance, pursuant to rules
2541 promulgated by the department, with a dealer who makes mail
2542 order sales. The rules of the department shall provide
2543 guidelines for establishing the collection allowance based upon
2544 the dealer’s estimated costs of collecting the tax, the volume
2545 and value of the dealer’s mail order sales to purchasers in this
2546 state, and the administrative and legal costs and likelihood of
2547 achieving collection of the tax absent the cooperation of the
2548 dealer. However, in no event shall the collection allowance
2549 negotiated by the executive director exceed 10 percent of the
2550 tax remitted for a reporting period.
2551 (b) The department of Revenue may 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,
2555 for purposes of this chapter, a return that which is 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 levied hereunder is 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 department of Revenue may 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 machines as defined by s. 212.02 and 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 return shall apply
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 the any taxes 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
2589 once 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, and any
2604 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 department of Revenue
2612 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 department of Revenue may 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 a When any person required hereunder to make a
2642 any return or to pay a any tax or fee imposed by this chapter
2643 either fails to timely file such return or fails to pay the tax
2644 or fee shown due on the return within the time required
2645 hereunder, in addition to all other penalties provided in this
2646 section and under state law with herein and by the laws of this
2647 state in respect to such taxes or fees, a specific penalty shall
2648 be added to the tax or fee in the amount of 10 percent of either
2649 the tax or fee shown on the return that is not timely filed or
2650 the any tax 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 return except as provided in s.
2654 213.21(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 a When any person 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 under in paragraph (a), in addition to all
2663 other penalties provided in this section and under state law
2664 with by the laws of this state in respect 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 of any such unpaid tax or fee
2667 not paid timely if the failure is for not more than 30 days,
2668 with an additional 10 percent of any such 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 the any unpaid tax or fee.
2672 (c) A Any person who knowingly and with a willful intent to
2673 evade a any tax 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 a any tax,
2703 surcharge, or fee imposed under this chapter or the payment
2704 thereof is, in addition to any other 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 a When any person, 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 January
2713 1, 1985, returns, The department, upon a showing of reasonable
2714 cause, may is authorized to waive or compromise penalties
2715 imposed by this paragraph. However, other penalties and interest
2716 are shall be due and payable if the return on which the
2717 estimated payment was due is was not 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 stands shall stand on its own with respect to
2725 calculating penalties pursuant to paragraph (f).
2726 (3) If a When any dealer, or other person charged herein,
2727 fails to remit the tax, or a any portion thereof, on or before
2728 the day when such tax is required by law to be paid, there shall
2729 be added to the amount due interest 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
2736 shall be payable 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 compromise any such interest or
2739 penalties pursuant to s. 213.21.
2740 (5)(a) The department may is authorized to audit or inspect
2741 the records and accounts of dealers defined herein, including
2742 audits or inspections of dealers who make mail order sales to
2743 the extent permitted by another state, and to correct by credit
2744 an any overpayment of tax, and, in the event of a deficiency, an
2745 assessment shall be made and collected. An No administrative
2746 finding of fact is not necessary before prior to the assessment
2747 of a any tax deficiency.
2748 (b) If a In the event any dealer or other person charged
2749 herein fails or refuses to make his or her records available for
2750 inspection so that an no audit or examination has been made of
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 or makes a report that is false or fraudulent,
2755 then, in such event, it shall be the duty of the department
2756 shall to make an assessment from an estimate based upon the best
2757 information then available 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. Then The 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 may is given the power to prescribe
2772 the records to be kept by all persons subject to taxes imposed
2773 by this chapter. A It shall be the duty of every person required
2774 to make a report and pay a any tax under this chapter, a every
2775 person receiving rentals or license fees, and an owner owners of
2776 a place places of admission shall, to keep 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. Each It shall
2782 be the duty of every such person shall also so charged with such
2783 duty, moreover, to keep 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
2788 shall be open to examination at all reasonable hours to the
2789 department or any of its duly authorized 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 a any consumer 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 findings derived therefrom
2804 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. In
2807 order To conduct such a sample, the department must first make a
2808 good faith effort to reach an agreement with the dealer, which
2809 agreement provides for the means and methods to be used in the
2810 sampling process. If In the event that no 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 provide for the
2815 methodology to be used in the statistical sampling process. The
2816 audit findings derived therefrom shall 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, and the
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 overpayments derived therefrom over the entire audit period. In
2827 determining the dealer’s compliance, the department shall reduce
2828 a any tax deficiency as derived from the sample by the amount of
2829 the any overpayment derived from the sample. If In the event the
2830 department determines from the sample results that the dealer
2831 has a net tax overpayment, the department shall provide the
2832 findings of this overpayment to 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 an any audit, to establish the amount of a any
2838 refund or deficiency through statistical sampling if when the
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 Such an agreement must shall provide for the methodology to be
2843 used in the statistical sampling process. The audit findings
2844 derived therefrom shall 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, and the 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 a any
2852 refund or deficiency through any other sampling method agreed
2853 upon by the taxpayer and the department if when the 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 used utilized and 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 must shall also 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 used utilized and 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) If In the event the 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 this
2886 chapter, which are subject to tax, or the invoice does not
2887 reflect the true or actual cost price as defined herein, then
2888 the department shall ascertain, in any manner feasible, the true
2889 cost price, and assess and collect the tax thereon with interest
2890 plus penalties, if such have accrued on the true cost price as
2891 assessed by it. The assessment so made shall be considered prima
2892 facie correct, and the duty is shall be on the dealer to show to
2893 the contrary.
2894 (8) In the case of the lease or rental of tangible personal
2895 property, or other rentals or license fees as herein defined and
2896 taxed, 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, then the department may is authorized to
2900 ascertain the same and assess and collect the tax thereon in the
2901 same manner as provided above provided, 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 services as
2908 herein taxed shall be collected by adding upon the basis of an
2909 addition of the tax imposed by this chapter to 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 at any
2913 one time by or to a customer or buyer.; The dealer, or person
2914 charged shall herein, is required to pay a privilege tax in the
2915 amount of the tax imposed by this chapter on the total of his or
2916 her gross sales of tangible personal property, admissions,
2917 license fees, rentals, and communication services or to collect
2918 the a tax upon the sale or use of services, and such person or
2919 dealer shall add the tax imposed by this chapter to 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 make
2930 available in an electronic format or otherwise the tax amounts
2931 and the following brackets applicable to all transactions
2932 taxable at the rate of 6 percent:
2933 (a) On single sales of less than 10 cents, no tax shall be
2934 added.
2935 (b) On single sales in amounts from 10 cents to 16 cents,
2936 both inclusive, 1 cent shall be added for taxes.
2937 (c) On sales in amounts from 17 cents to 33 cents, both
2938 inclusive, 2 cents shall be added for taxes.
2939 (d) On sales in amounts from 34 cents to 50 cents, both
2940 inclusive, 3 cents shall be added for taxes.
2941 (e) On sales in amounts from 51 cents to 66 cents, both
2942 inclusive, 4 cents shall be added for taxes.
2943 (f) On sales in amounts from 67 cents to 83 cents, both
2944 inclusive, 5 cents shall be added for taxes.
2945 (g) On sales in amounts from 84 cents to $1, both
2946 inclusive, 6 cents shall be added for taxes.
2947 (h) On sales in amounts of more than $1, 6 percent shall be
2948 charged upon each dollar of price, plus the appropriate bracket
2949 charge upon any fractional part of a dollar.
2950 (10) In counties which have adopted a discretionary sales
2951 surtax at the rate of 1 percent, the department shall make
2952 available in an electronic format or otherwise the tax amounts
2953 and the following brackets applicable to all taxable
2954 transactions that would otherwise have been transactions taxable
2955 at the rate of 6 percent:
2956 (a) On single sales of less than 10 cents, no tax shall be
2957 added.
2958 (b) On single sales in amounts from 10 cents to 14 cents,
2959 both inclusive, 1 cent shall be added for taxes.
2960 (c) On sales in amounts from 15 cents to 28 cents, both
2961 inclusive, 2 cents shall be added for taxes.
2962 (d) On sales in amounts from 29 cents to 42 cents, both
2963 inclusive, 3 cents shall be added for taxes.
2964 (e) On sales in amounts from 43 cents to 57 cents, both
2965 inclusive, 4 cents shall be added for taxes.
2966 (f) On sales in amounts from 58 cents to 71 cents, both
2967 inclusive, 5 cents shall be added for taxes.
2968 (g) On sales in amounts from 72 cents to 85 cents, both
2969 inclusive, 6 cents shall be added for taxes.
2970 (h) On sales in amounts from 86 cents to $1, both
2971 inclusive, 7 cents shall be added for taxes.
2972 (i) On sales in amounts from $1 up to, and including, the
2973 first $5,000 in price, 7 percent shall be charged upon each
2974 dollar of price, plus the appropriate bracket charge upon any
2975 fractional part of a dollar.
2976 (j) On sales in amounts of more than $5,000 in price, 7
2977 percent shall be added upon the first $5,000 in price, and 6
2978 percent shall be added upon each dollar of price in excess of
2979 the first $5,000 in price, plus the bracket charges upon any
2980 fractional part of a dollar as provided for in subsection (9).
2981 (11) The department shall make available in an electronic
2982 format or otherwise the tax amounts and brackets applicable to
2983 all taxable transactions that occur in counties that have a
2984 surtax at a rate other than 1 percent which would otherwise have
2985 been transactions taxable at the rate of 6 percent. Likewise,
2986 the department shall make available in an electronic format or
2987 otherwise the tax amounts and brackets applicable to
2988 transactions taxable at 4.35 percent pursuant to s.
2989 212.05(1)(e)1.c. and on transactions which would otherwise have
2990 been so taxable in counties which have adopted a discretionary
2991 sales surtax.
2992 (10)(12) The Legislature intends It is hereby declared to
2993 be the legislative intent that, whenever in the construction,
2994 administration, or enforcement of this chapter there is a may be
2995 any question respecting the a duplication of the tax, the end
2996 consumer, or last retail sale, be the sale intended to be taxed
2997 and insofar as is may be practicable there not be a no
2998 duplication or pyramiding of the tax.
2999 (11)(13) In order to aid the administration and enforcement
3000 of the provisions of this chapter with respect to the rentals
3001 and license fees, each lessor or person granting the use of a
3002 any hotel, apartment house, roominghouse, tourist or trailer
3003 camp, real property, or any interest therein, or any portion
3004 thereof, inclusive of owners; property managers; lessors;
3005 landlords; hotel, apartment house, and roominghouse operators;
3006 and all licensed real estate agents in within the state leasing,
3007 granting the use of, or renting such property, shall be required
3008 to keep a record of each and every such lease, license, or
3009 rental transaction that which is taxable under this chapter, in
3010 such a manner and upon such forms as the department may
3011 prescribe, and to 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 failure by such owner;
3015 property manager; lessor; landlord; hotel, apartment house,
3016 roominghouse, tourist or trailer camp operator; or real estate
3017 agent to 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 commits is guilty of
3022 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, commits they are each guilty of a
3025 misdemeanor of the first degree, punishable as provided in s.
3026 775.082 or s. 775.083. If a, however, any subsequent offense
3027 involves intentional destruction of such records with an intent
3028 to evade payment of or deprive the state of any tax revenues,
3029 such subsequent offense is shall be a 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 has
3032 collected and remitted taxes by applying the applicable tax rate
3033 to each transaction as described in subsection (9) and rounding
3034 the tax due to the nearest whole cent rather than applying the
3035 appropriate bracket system provided by law or department rule,
3036 the dealer shall not be held liable for additional tax, penalty,
3037 and interest resulting from such failure if:
3038 (a) The dealer acted in a good faith belief that rounding
3039 to the nearest whole cent was the proper method of determining
3040 the amount of tax due on each taxable transaction.
3041 (b) The dealer timely reported and remitted all taxes
3042 collected on each taxable transaction.
3043 (c) The dealer agrees in writing to future compliance with
3044 the laws and rules concerning brackets applicable to the
3045 dealer’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 the any tax paid by the dealer on 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) If any accounts 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 amount so paid 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 shall are required to obtain
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 who that uses 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 a
3122 registration fee of $5. However, a registration fee is not
3123 required to accompany an application to engage in or conduct
3124 business 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.
3146 4. An exhibitor who makes a mail order sale pursuant to s.
3147 212.0596 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 of
3155 department; operational expense; refund of taxes adjudicated
3156 unconstitutionally collected.—
3157 (1) The department shall pay over to the Chief Financial
3158 Officer of the state all funds received and collected by it
3159 under the provisions of this chapter, to be credited to the
3160 account of the General Revenue Fund of the state.
3161 (2) The department may is authorized to employ all
3162 necessary assistants to administer this chapter properly and may
3163 is also authorized to purchase all necessary supplies and
3164 equipment which may be required 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 in When there has been a final adjudication
3170 that any tax pursuant to s. 212.0596 was levied, collected, or
3171 both, contrary to the Constitution of the United States or the
3172 State Constitution, the department shall, in accordance with
3173 rules, determine, based upon claims for refund and other
3174 evidence and information, who paid such tax or taxes, and refund
3175 to each such person the amount of tax paid. For purposes of this
3176 subsection, a “final adjudication” is a decision of a court of
3177 competent jurisdiction from which no appeal can be taken or from
3178 which the official or officials of this state with authority to
3179 make such decisions has or have decided not to appeal.
3180 (5) For the purposes of this 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 5 5th and continue monthly for a total
3250 of 4 months. If a local or special law required that any moneys
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
3280 in s. 288.1162(5) or s. 288.11621(3).
3281 c. Beginning 30 days after notice by the Department of
3282 Economic Opportunity to the department of Revenue that 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 department of Revenue that 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 department of Revenue that 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
3316 as provided under 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 Agreement as amended and adopted on January 27, 2001, by the
3395 Executive Committee of the National Conference of State
3396 Legislatures.
3397 (c) “Certified automated system” means software certified
3398 jointly by the state states that are signatories to the
3399 agreement to 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
3403 jointly by the states that are signatories to the agreement to
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, or any other 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 a any person making sales, leases, or
3434 rentals of personal property or services.
3435 (l)(h) “State” means a any state 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 may shall
3439 enter into the agreement the Streamlined Sales and Use Tax
3440 Agreement with 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 and for all
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
3448 system and central registration systems establish performance
3449 standards 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 a any municipality if
3589 whenever petitioned 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
3601 the 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.
3604 212.20(6)(d)5. which is distributable to such municipality, a
3605 sum sufficient to pay the cost of the audit and shall deposit
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 is shall be deemed to be served or performed when the lessee
3614 under a any leasehold interest created in property of the United
3615 States, the state or any of its political subdivisions, or a any
3616 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 that which could
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 that which has 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 is shall be
3632 deemed an activity that which serves a governmental, municipal,
3633 or public purpose or function. An Any activity undertaken by a
3634 lessee which is permitted under the terms of its lease of real
3635 property designated as a public-use public airport 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
3644 shall be deemed 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 reverts will revert back to
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 is shall be deemed to perform an essential national
3667 governmental purpose and is shall be exempt. 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 determining determination of “ownership,” buildings and other
3678 real property improvements that which will revert to the airport
3679 authority or other governmental unit upon expiration of the term
3680 of the lease are shall 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 applies shall be applied to 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 applies shall
3734 be applied to the sales price of communications services if when
3735 sold at retail, as the terms are defined in s. 202.11, is shall
3736 be due 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 applies shall be applied to 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 applies shall be applied to 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 is declared to be the legislative intent that
3763 each every person is exercising a taxable privilege who engages
3764 in the business of renting, leasing, letting, or granting a
3765 license for the use of any real 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 if when subject 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 are shall be exempt from the tax
3777 imposed by this chapter, and any other use made by the owner or
3778 the condominium association is shall be fully 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
3785 For purposes of this subparagraph, the term “utility” means a
3786 any person providing utility services as defined in s. 203.012.
3787 This exception also applies to property, wherever located, on
3788 which the following are 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,
3793 as defined in s. 202.11, are considered to be fixtures.
3794 6. A public street or road that which is used for
3795 transportation purposes.
3796 7. Property used at an airport exclusively for the purpose
3797 of aircraft landing or aircraft taxiing or property used by an
3798 airline for the purpose of loading 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 for the purpose of oceangoing vessels or
3802 tugs docking, or such vessels mooring on property used by a port
3803 authority for the purpose of loading 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 of any property 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.
3809 b. The amount charged for the use of any property at the
3810 port in excess of the amount charged for tonnage actually
3811 imported or exported remains shall remain subject to tax except
3812 as provided in this subparagraph sub-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 an any activity 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 of those
3837 services specified listed in 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 inures will inure to the taxpayer upon
3843 presentation of the certificate of exemption issued to the
3844 taxpayer under the provisions of s. 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 a any business 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 a any license to use the property. For purposes of
3856 this subparagraph, the term “sale” does shall not 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 that This subparagraph applies
3863 shall only apply to 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 extensions thereof occurring 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 relieves shall relieve the
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 is was not 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 on upon a percentage of sales, revenue
3894 sharing, or royalty payments and not based on upon a fixed
3895 price. This subparagraph is intended to be clarifying and
3896 remedial in nature and applies shall apply retroactively. 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 department of 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 A Any change in the distribution formula must take effect on the
3951 first day of the any month 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 A Any change in the distribution formula shall take effect on
3970 the first day of the any month 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 referendum in order to coincide
4001 with 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 enforcing enforcement of this
4007 chapter, a every manufacturer and seller of tangible personal
4008 property or services licensed in within this state shall allow
4009 is required to permit the department to examine his or her books
4010 and records at all reasonable hours, and, upon his or her
4011 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
4015 wherein such person’s books and records are kept if, provided
4016 further that such person’s books and records are kept in within
4017 the state. If When the 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 limited
4024 to, 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 of any additional
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) The Those entities defined as a “person” listed in 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 chapter shall, except as
4073 provided in s. 212.06(5)(a)2.e., become state funds upon, at the
4074 moment of collection and are shall for each month be due to the
4075 department on, the first day of the succeeding month and be
4076 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 and any unit 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 must shall receive 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 must shall
4153 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.
4159 212.20(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 specified
4162 in 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. There is
4184 hereby annually appropriated from the Local Government Half-cent
4185 Sales Tax Clearing Trust Fund the distribution provided in s.
4186 212.20(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.
4226 212.20(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.
4250 212.20(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.
4347 212.20(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.
4388 212.20(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 shall must recertify 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, then funding 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.
4421 212.20(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 a any mechanical 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
4434 whatsoever, including the use of an any electronic 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 value whatsoever, 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 is slot machines
4449 are not 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 is shall be a mandatory 3-day waiting period,
4455 which shall be 3 days, excluding weekends and legal holidays,
4456 between the purchase and the delivery at retail of a any
4457 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 and
4461 includes every person engaged in has the meaning ascribed
4462 business of making sales at retail or for distribution, or use,
4463 or consumption, or storage to be used or consumed in this state,
4464 as defined in 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.