Bill Text: FL S0310 | 2015 | Regular Session | Introduced
Bill Title: Streamlined Sales and Use Tax Agreement
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-04-14 - Withdrawn from further consideration [S0310 Detail]
Download: Florida-2015-S0310-Introduced.html
Florida Senate - 2015 SB 310 By Senator Margolis 35-00103-15 2015310__ 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 amending s. 212.06, F.S.; revising the definition of 34 the term “dealer”; deleting provisions relating to 35 mail-order sales to conform; requiring certain 36 purchasers of direct mail to use direct-mail forms; 37 defining terms; providing criteria for determining the 38 location of transactions involving tangible personal 39 property, digital goods, or services and for the lease 40 or rental of tangible personal property and certain 41 other property; amending s. 212.07, F.S.; conforming a 42 cross-reference; providing for the creation of a 43 taxability matrix; providing criteria to hold sellers, 44 certified service providers, and purchasers harmless 45 from charging, collecting, remitting, and paying 46 incorrect amounts of tax due to an erroneous 47 taxability matrix or other specified erroneous 48 information; amending s. 212.08, F.S.; revising 49 exemptions from sales and use tax for food and medical 50 products; conforming cross-references; creating s. 51 212.094, F.S.; providing a procedure for a purchaser 52 to obtain a refund of or credit against tax collected 53 by a dealer; amending s. 212.12, F.S.; deleting the 54 Department of Revenue’s authority to negotiate 55 collection allowances with respect to mail order 56 sales; prohibiting model 1 sellers from receiving 57 specified collection allowances; authorizing 58 collection allowances for certified service providers 59 and voluntary sellers in accordance with the 60 Streamlined Sales and Use Tax Agreement; providing for 61 the computation of taxes due based on rounding instead 62 of brackets; amending s. 212.17, F.S.; providing 63 additional criteria to allow a dealer to claim a 64 credit for or obtain a refund of taxes paid relating 65 to worthless accounts; amending s. 212.18, F.S.; 66 authorizing the department to waive the dealer 67 registration fee for applications submitted through 68 the central electronic registration system provided by 69 member states of the Streamlined Sales and Use Tax 70 Agreement; deleting provisions relating to mail-order 71 sales to conform; amending s. 212.20, F.S.; deleting 72 procedures for refunds of tax paid on mail-order sales 73 to conform; creating s. 213.052, F.S.; providing the 74 effective date for state sales and use tax rate 75 changes imposed under chapter 212; providing for 76 notice of such changes; creating s. 213.0521, F.S.; 77 providing the effective date for state sales and use 78 tax rate changes pursuant to legislative act; creating 79 s. 213.215, F.S.; providing amnesty for uncollected or 80 unpaid sales and use taxes for sellers who register 81 under the Streamlined Sales and Use Tax Agreement; 82 providing exceptions to the amnesty; amending s. 83 213.256, F.S.; defining and redefining terms; 84 authorizing the executive director of the department 85 to enter into the Streamlined Sales and Use Tax 86 Agreement with one or more other states; requiring the 87 executive director to act jointly with other states 88 that are members of the agreement to establish 89 standards for certified automated and central 90 registration systems; authorizing the executive 91 director to prepare and submit certain reports and 92 certifications and to execute other specified 93 agreements; creating s. 213.2561, F.S.; providing for 94 the department to review and approve software 95 submitted to the governing board for certification as 96 a certified automated system; creating s. 213.2562, 97 F.S.; providing for the registration of sellers; 98 providing requirements for reporting and remitting 99 taxes; specifying the responsibilities and liabilities 100 of a person who provides a certified automated system; 101 providing for the certification of a person as a 102 certified service provider and the certification of a 103 software program as a certified automated system; 104 authorizing the department to adopt rules; providing 105 that the disclosure of exempt or confidential and 106 exempt information by the department to a certified 107 service provider must be according to a written 108 agreement; providing that a certified service provider 109 is bound by the same requirements of confidentiality 110 as department employees; providing that it is a first 111 degree misdemeanor to willfully breach 112 confidentiality; providing criminal penalties; 113 declaring legislative intent; providing for the 114 adoption of emergency rules; amending ss. 11.45, 115 196.012, 202.18, 203.0011, 203.01, 212.031, 212.05011, 116 212.052, 212.055, 212.13, 212.14, 212.15, 213.015, 117 218.245, 218.65, 288.1045, 288.11621, 288.11625, 118 288.11631, 288.1169, 551.102, and 790.0655, F.S.; 119 conforming cross-references; repealing s. 212.0596, 120 F.S., relating to the taxation of mail order sales; 121 reenacting s. 212.08(7)(v), F.S., to incorporate the 122 amendments made to s. 212.05, F.S., in a reference 123 thereto; reenacting ss. 634.131 and 634.415(2), F.S., 124 to incorporate the amendments made to s. 212.0506, 125 F.S., in references thereto; reenacting ss. 126 202.18(3)(a) and (c), 202.20(3), 212.055, 127 212.08(4)(a), (8)(a), and (9), and 921.0022(3)(a), 128 F.S., to incorporate the amendments made to s. 129 212.054, F.S., in references thereto; reenacting s. 130 288.1258(2)(b) and (c) and (3), F.S., to incorporate 131 the amendments made to ss. 212.06 and 212.08, F.S., in 132 references thereto; reenacting s. 366.051, F.S., to 133 incorporate the amendments made to s. 212.06, F.S., in 134 a reference thereto; reenacting ss. 213.22(1) and 135 465.187, F.S., to incorporate the amendments made to 136 s. 212.08, F.S., in references thereto; reenacting s. 137 212.11(5)(a), F.S., to incorporate the amendments made 138 to s. 212.17, F.S., in a reference thereto; reenacting 139 ss. 212.04(4), 212.07(1)(b), 212.08(5)(p), 140 213.053(10)(a) and (11), and 365.172(9)(h), F.S., to 141 incorporate the amendments made to s. 212.18, F.S., in 142 references thereto; making technical changes; 143 providing an effective date. 144 145 Be It Enacted by the Legislature of the State of Florida: 146 147 Section 1. Section 212.02, Florida Statutes, is amended to 148 read: 149 212.02 Definitions.—As usedThe following terms and phrases150when usedin this chapterhave the meanings ascribed to them in151this section, except where the context clearly indicates a 152 different meaning, the term: 153 (1)The term“Admissions” means and includes the net sum of 154 money, after the deduction ofanyfederal taxes, for admitting a 155 person or vehicleor personsto aanyplace of amusement, sport, 156 or recreation or for the privilege of entering or staying in a 157anyplace of amusement, sport, or recreation, including, but not158limited to,theaters, outdoor theaters, shows, exhibitions, 159 games, races, or any place where charge is made by way of the 160 sale of tickets, gate charges, seat charges, box charges, season 161 pass charges, cover charges, greens fees, participation fees, 162 entrance fees, or other fees or receipts of anything of value 163 measured on an admission or entrance or length of stay or seat 164 box accommodations in aanyplace where there is anany165 exhibition, amusement, sport, or recreation, and all dues and 166 fees paid to private clubs and membership clubs providing 167 recreational or physical fitness facilities, including, but not 168 limited to, golf, tennis, swimming, yachting, boating, athletic, 169 exercise, and fitness facilities, except physical fitness 170 facilities owned or operated by aanyhospital licensed under 171 chapter 395. 172 (2) “Agricultural commodity” means horticultural products, 173 aquacultural products, poultry and farm products, and livestock 174 and livestock products. 175 (3) “Agricultural production” means the production of 176 plants and animals useful to humans, including the preparation, 177 planting, cultivating, or harvesting of these products or other 178 practices necessary to accomplish production through the harvest 179 phase, including aquaculture, horticulture, floriculture, 180 viticulture, forestry, dairy, livestock, poultry, bees, and all 181 other forms of farm products and farm production. 182 (4) “Alcoholic beverages” means all such beverages as 183 defined by the laws of this state. 184 (5)(2)“Business” means ananyactivity engaged in by aany185 person, or caused to be engaged in by him or her, with the 186 direct or indirect object of private or public gain, benefit, or 187 advantage, either direct or indirect. Except for the salesales188 of ananyaircraft, boat, mobile home, or motor vehicle, the 189 term does“business” shallnotbe construed in this chapter to190 include occasional or isolated sales or transactions involving 191 tangible personal property or services by a person who does not 192 hold himself or herself out as engaged in business or sales of 193 unclaimed tangible personal property under s. 717.122, but does 194 includeincludesother charges for the sale or rental of 195 tangible personal property;,sales of services taxable under 196 this chapter;,salesofor charges of admission;,communication 197 services;,allrentals and leases of living quarters, other than 198 low-rent housing operated under chapter 421;,sleeping or 199 housekeeping accommodations in hotels, apartment houses, 200 roominghouses, or tourist or trailer camps;, andallrentals of 201 or licenses in real property, other than low-rent housing 202 operated under chapter 421; and,allleases or rentals of, or 203 licenses in, parking lots or garages for motor vehicles and,204 docking or storage spaces for boats in boat docks or marinasas205defined in this chapterand made subject to a tax imposed by 206 this chapter. The term does“business” shallnotbe construed in207this chapter toinclude the leasing, subleasing, or licensing of 208 real property by one corporation to another if all of the stock 209 of bothsuchcorporations is owned, directly or through one or 210 more wholly owned subsidiaries, by a common parent corporation; 211 the property was in use beforeprior toJuly 1, 1989, title to 212 the property was transferred after July 1, 1988, and before July 213 1, 1989, between members of an affiliated group, as defined in 214 s. 1504(a) of the Internal Revenue Code of 1986, whichgroup215 included both such corporations and there is no substantial 216 change in the use of the property following the transfer of 217 title; the leasing, subleasing, or licensing of the property was 218 required by an unrelated lender as a condition of providing 219 financing to one or more members of the affiliated group; and 220 the corporation to which the property is leased, subleased, or 221 licensed had sales subject to the tax imposed by this chapter of 222 at leastnot less than$667 million during the most recent 12 223 month period endingendedJune 30. Any tax on such sales, 224 charges, rentals, admissions, or other transactions made subject 225 to the tax imposed by this chapter shall be collected by the 226 state, county, municipality,anypolitical subdivision, agency, 227 bureau,ordepartment, or other state or local governmental 228 instrumentality in the same manner as other dealers, unless 229 specifically exempted by this chapter. 230 (6) “Certified service provider” has the same meaning as 231 provided in s. 213.256. 232 (7)(3)The terms“Cigarettes,” “tobacco,” or “tobacco 233 products” includesreferred to in this chapterincludeall such 234 products as are,definedor may be,hereafterdefined by the 235 laws of thisthestate. 236 (8) “Coin-operated amusement machine” means a machine 237 operated by coin, slug, token, coupon, or similar device for the 238 purpose of entertainment or amusement. The term includes coin 239 operated pinball machines, music machines, juke boxes, 240 mechanical games, video games, arcade games, billiard tables, 241 moving picture viewers, shooting galleries, and similar 242 amusement devices. 243 (9) “Computer” means an electronic device that accepts 244 information in digital or similar form and manipulates such 245 information for a result based on a sequence of instructions. 246 (10) “Computer software” means a set of coded instructions 247 designed to cause a computer or automatic data processing 248 equipment to perform a task. 249 (11)(4)“Cost price” means the actual cost of articles of 250 tangible personal property withoutanydeductions fortherefrom251on account ofthe cost of materials used, labor or service 252 costs, transportation charges, or otheranyexpenseswhatsoever. 253 (12) “Delivery charge” means a charge by the seller of 254 personal property or services for preparation and delivery to a 255 location designated by the purchaser of such property or 256 services, including, but not limited to, transportation, 257 shipping, postage, handling, crating, and packing. 258 Notwithstanding any other provision of this section, the term 259 does not include charges for the delivery of direct mail, 260 transportation, shipping, postage, handling, crating, and 261 packing or similar charges that are separately stated on an 262 invoice or similar billing document given to the purchaser and 263 invoiced at cost with no markup. 264 (a) The exclusion of delivery charges for direct mail 265 applies to a sale involving the delivery or mailing of direct 266 mail, printed material that would otherwise be direct mail which 267 results from a transaction that this state considers the sale of 268 a service, or printed material delivered or mailed to a mass 269 audience if the cost of the printed material is not billed 270 directly to the recipient and is the result of a transaction 271 that includes the development of billing information or the 272 provision of data processing services. 273 (b) If a shipment includes exempt property and taxable 274 property, the seller shall tax only the percentage of the 275 delivery charge allocated to the taxable property. The seller 276 may allocate the delivery charge by using a percentage based on 277 the: 278 1. Total sales price of the taxable property compared to 279 the total sales price of all property in the shipment; or 280 2. Total weight of the taxable property compared to the 281 total weight of all property in the shipment. 282 (13)(5)The term“Department” means the Department of 283 Revenue. 284 (14) “Diesel fuel” means a liquid product, gas product, or 285 a combination thereof, which is used in an internal combustion 286 engine or motor to propel any form of vehicle, machine, or 287 mechanical contrivance. The term includes, but is not limited 288 to, all forms of fuel commonly or commercially known or sold as 289 diesel fuel or kerosene. The term does not include butane gas, 290 propane gas, or other forms of liquefied petroleum gas or 291 compressed natural gas. 292 (15) “Direct mail” means printed material delivered or 293 distributed by the United States Postal Service or other 294 delivery service to a mass audience or to addressees on a 295 mailing list provided by the purchaser or at the direction of 296 the purchaser if the cost of the items is not billed directly to 297 the recipient. The term includes tangible personal property 298 supplied directly or indirectly by the purchaser to the direct 299 mail seller for inclusion in the package containing the printed 300 material. The term does not include multiple items of printed 301 material delivered to a single address. 302 (16) “Electronic” means technology having electrical, 303 digital, magnetic, wireless, optical, electromagnetic, or 304 similar capabilities. 305 (17)(6)“Enterprise zone” means an area of the state 306 designated pursuant to s. 290.0065. This subsection expires on 307 the date specified in s. 290.016 for the expiration of the 308 Florida Enterprise Zone Act. 309 (18)(7)“Factory-built building” means a structure 310 manufactured in a manufacturing facility for installation or 311 erection as a finished building. The term; “factory-built312building”includes, but is not limited to, residential, 313 commercial, institutional, storage, and industrial structures. 314 (19) “Farmer” means a person who is directly engaged in the 315 business of producing crops, livestock, or other agricultural 316 commodities. The term includes, but is not limited to, horse 317 breeders, nurserymen, dairy farmers, poultry farmers, fish 318 farmers, cattle ranchers, and apiarists. 319 (20) “Forest” means land stocked by trees used in the 320 production of forest products or which formerly had such tree 321 cover and is not currently developed for nonforest use. 322 (21) “Fractional aircraft ownership program” means a 323 program that meets the requirements of 14 C.F.R. part 91, 324 subpart K, relating to fractional ownership operations, except 325 that the program must include a minimum of 25 aircraft owned or 326 leased by the program manager and used in the program. 327 (22) “Gross sales” means the sum total of all sales of 328 tangible personal property without any deduction except as 329 specifically provided under this chapter. 330 (23)(8)“In this state” or “in the state” means within the 331 state boundaries of Florida as defined in s. 1, Art. II of the 332 State Constitution and includes all territory within these 333 limits owned by or ceded to the United States. 334(9)The term“Intoxicating beverages” or“Alcoholic335beverages” referred to in this chapter includes all such336beverages as are so defined or may be hereafter defined by the337laws of the state.338 (24)(10)“Lease,” “let,” or “rental” means leasing or 339 renting of living quarters or sleeping or housekeeping 340 accommodations in hotels, apartment houses, roominghouses, 341 tourist or trailer camps, and real property. 342 (a) Hotels, apartment houses, roominghouses, tourist or 343 trailer camps, and real property include, the same being defined344as follows:345(a)every building or other structure kept, used, 346 maintained,oradvertised as, or held out to the public to be, a 347 place where sleeping accommodations are supplied for pay to 348 transient or permanent guests or tenants, in which 10 or more 349 rooms are furnished for the accommodation of such guests, and 350 having one or more dining rooms or cafes where meals or lunches 351 are served to such transient or permanent guests.; such352 1. A “hotel” is a building where sleeping accommodations 353 and dining rooms or cafes are leased or rentedbeing conducted354 in the same building or buildings in connection therewith,355shall, for the purpose of this chapter, be deemed a hotel. 356 2.(b)An “apartment house” is aAnybuilding, or part 357 thereof, where separate accommodations for two or more families 358 living independently of each other are supplied to transient or 359 permanent guests or tenantsshall for the purpose of this360chapter be deemed an apartment house. 361 3.(c)A “roominghouse” is aEveryhouse, boat, vehicle, 362 motor court, trailer court, or other structure or aanyplace or 363 location kept, used, maintained,oradvertised as, or held out 364 to the public to be, a place where living quarters or sleeping 365 or housekeeping accommodations are supplied for pay to transient 366 or permanent guests or tenants, whether in one or adjoining 367 buildings, shall for the purpose of this chapter be deemed a368roominghouse. 369 4.(d)A “room” in all hotels, apartment houses, and 370 roominghouses includeswithin the meaning of this chapter,the 371 parlor, dining room, sleeping porches, kitchen, office, and 372 sample roomsshall be construed to mean “rooms.”373 5.(e)A “tourist camp” is a place where two or more tents, 374 tent houses, or camp cottages are located and offered by a 375 person or municipality for sleeping or eating accommodations, 376 most generally to the transient public foreithera direct money 377 consideration or an indirect benefit to the lessor or owner in 378 connection with a related business. 379 6.(f)A “trailer camp,” “mobile home park,” or 380 “recreational vehicle park” is a place where space is offered, 381 with or without service facilities, by a personany personsor 382 municipality to the public for the parking and accommodation of 383 two or more automobile trailers, mobile homes, or recreational 384 vehicles thatwhichare used for lodging, foreithera direct 385 money consideration or an indirect benefit to the lessor or 386 owner in connection with a related business, such space being 387herebydefined as living quarters, and the rental price thereof 388 includesshall includeall service charges paid to the lessor. 389 (b)(g)“Lease,” “let,” or “rental” also means a transfer of 390 possession or control of tangible personal property for a fixed 391 or indeterminate term for consideration. A clause for a future 392 option to purchase or to extend an agreement does not preclude 393 an agreement from being a lease or rental. This definition 394 applies to the levying of the sales and use tax, regardless of 395 whether a transaction is characterized as a lease or rental 396 under generally accepted accounting principles, the Internal 397 Revenue Code, the Uniform Commercial Code, or other federal, 398 state, or local law. These terms include agreements covering 399 motor vehicles and trailers if the amount of consideration may 400 be increased or decreased by reference to the amount realized 401 upon the sale or disposition of the property as provided in 26 402 U.S.C. s. 7701(h)(3). These terms do not include: 403 1. A transfer of possession or control of property under a 404 security agreement or deferred payment plan that requires the 405 transfer of title upon completion of the required payments; 406 2. A transfer of possession or control of property under an 407 agreement that requires the transfer of title upon completion of 408 required payments and payment of an option price does not exceed 409 the greater of $100 or 1 percent of the total required payments; 410 or 411 3. The provision of tangible personal property along with 412 an operator for a fixed or indeterminate period of time. A 413 condition of this exclusion is that the operator is necessary 414 for the equipment to perform as designed. For the purpose of 415 this subparagraph, an operator must do more than maintain, 416 inspect, or set up the tangible personal propertythe leasing or417rental of tangible personal property and the possession or use418thereof by the lessee or rentee for a consideration, without419transfer of the title of such property, except as expressly420provided to the contrary herein. 421 (c)The term“Lease,” “let,” or “rental” does not include 422meanhourly, daily, or mileage charges, to the extent that the 423suchcharges are subject to the jurisdiction of the United 424 States Interstate Commerce Commission, if thewhensuchcharges 425 are paid by reason of the presence of railroad cars owned by 426 another on the tracks of the taxpayer, or charges made pursuant 427 to car service agreements. 428 (d)The term“Lease,” “let,” “rental,” or “license” does 429 not include payments made to an owner of high-voltage bulk 430 transmission facilities in connection with the possession or 431 control of such facilities by a regional transmission 432 organization, independent system operator, or similar entity 433 under the jurisdiction of the Federal Energy Regulatory 434 Commission. However, ifwheretwo taxpayers, in connection with 435 the interchange of facilities, rent or lease property, each to 436 the other, for use in providing or furnishing any of the 437 services mentioned in s. 166.231, the term “lease or rental” 438 means only the net amount of rental involved. 439 (e)(h)“Real property” means the surface land, improvements 440 thereto, and fixtures, and is synonymous with “realty” and “real 441 estate.” 442 (f)(i)“License,”as used in this chapterwith reference to 443 the use of real property, means the granting of a privilege to 444 use or occupy a building or a parcel of real property for any 445 purpose. 446 (g)(j)Privilege, franchise, or concession fees, or fees 447 for a license to do business, paid to an airport are not 448 payments for leasing, letting, renting, or granting a license 449 for the use of real property. 450 (25) “Livestock” includes all animals of the equine, 451 bovine, or swine class, including goats, sheep, mules, horses, 452 hogs, cattle, and other grazing animals raised for commercial 453 purposes. The term also includes ostriches and fish raised for 454 commercial purposes. 455 (26)(11)“Motor fuel” means and includes what is commonly 456 known and sold as gasoline and fuels containing a mixture of 457 gasoline and other products. 458 (27)(12)“Person” includes ananyindividual, firm, 459 copartnership, joint ventureadventure, association, 460 corporation, estate, trust, business trust, receiver, syndicate, 461 or other group or combination acting as a unit andalso includes462anya political subdivision, municipality, state agency, bureau, 463 or department. The termandincludes the plural as well as the 464 singularnumber. 465 (28) “Power farm equipment” means moving or stationary 466 equipment that contains within itself the means for its 467 propulsion or power and that is dependent upon an external power 468 source to perform its functions. 469 (29) “Product transferred electronically” means a product, 470 except computer software, which is obtained by a purchaser by 471 means other than the purchase of tangible storage media. 472 (30) “Qualified aircraft” means an aircraft having a 473 maximum certified takeoff weight of less than 10,000 pounds and 474 equipped with twin turbofan engines that meet Stage IV noise 475 requirements which is used by a business operating as an on 476 demand air carrier under Federal Aviation Administration 477 Regulation Title 14, subchapter G, part 135, Code of Federal 478 Regulations, which owns or leases and operates a fleet of at 479 least 25 such aircraft in this state. 480 (31)(13)“Retailer” means and includes anyeveryperson 481 engaged in the business of making sales at retail or for 482 distribution, or use, or consumption, or storage to be used or 483 consumed in this state. 484 (32)(14)(a)“Retail sale” or a “sale at retail” means a 485 sale to a consumer or to aanyperson for aanypurpose other 486 than for resale in the form of tangible personal property or 487 services taxable under this chapter, and includes all such 488 transactions that may be made in lieu of retail sales or sales 489 at retail. A sale for resale includes a sale of qualifying 490 property. As used in this subsectionparagraph, the term 491 “qualifying property” means tangible personal property, other 492 than electricity, which is used or consumed by a government 493 contractor in the performance of a qualifying contract as 494 defined in s. 212.08(17)(c), to the extent that the cost of the 495 property is allocated or charged as a direct item of cost to 496 such contract, title to which property vests in or passes to the 497 government under the contract. The term “government contractor” 498 includes prime contractors and subcontractors. As used in this 499 subsectionparagraph, a cost is a “direct item of cost” if it is 500 a “direct cost” as defined in 48 C.F.R. s. 9904.418-30(a)(2), or 501 similar successor provisions, including costs identified 502 specifically with a particular contract. 503 (a)(b)The terms “retail sales,” “sales at retail,” “use,” 504 “storage,” and “consumption” include the sale, use, storage, or 505 consumption of all tangible advertising materials imported or 506 caused to be imported into this state. Tangible advertising 507 material includes displays, display containers, brochures, 508 catalogs, price lists, point-of-sale advertising, and technical 509 manuals oranytangible personal property thatwhichdoes not 510 accompany the product to the ultimate consumer. 511 (b)(c)The terms “retail sales,” “sale at retail,” “use,” 512 “storage,” and “consumption” do not include: 513 1. Materials, containers, labels, sacks, bags, or similar 514 items intended to accompany a product sold to a customer without 515 which delivery of the product would be impracticable because of 516 the character of the contents and be usedone timeonly once for 517 packaging tangible personal property for sale,orfor the 518 convenience of the customer, or for packaging in the process of 519 providing a service taxable under this chapter. IfWhena 520 separate charge for packaging materials is made, the charge is 521shall beconsidered part of the sales price or rental charge for 522 purposes of determining the applicability of tax.The terms do523not include524 2. The sale, use, storage, or consumption of industrial 525 materials, including chemicals and fuels except as provided 526 herein, for future processing, manufacture, or conversion into 527 articles of tangible personal property for resale ifwhensuch 528 industrial materials, including chemicals and fuels except as 529 provided herein, become a component or ingredient of the 530 finished product. However, the terms include the sale, use, 531 storage, or consumption of tangible personal property, including 532 machinery and equipment or parts thereof, purchased electricity, 533 and fuels used to power machinery, ifwhensuch items are used 534 and dissipated in fabricating, converting, or processing 535 tangible personal property for sale, even though they may become 536 ingredients or components of the tangible personal property for 537 sale through accident, wear, tear, erosion, corrosion, or 538 similar means. The terms do not include the sale of materials to 539 a registered repair facility for use in repairing a motor 540 vehicle, airplane, or boat, ifwhensuch materials are 541 incorporated into and sold as part of the repair. Suchasale 542 shall be deemed a purchase for resale by the repair facility, 543 even though every material is not separately stated or 544 separately priced on the repair invoice. 545(d)“Gross sales” means the sum total of all sales of546tangible personal property as defined herein, without any547deduction whatsoever of any kind or character, except as548provided in this chapter.549(e) The term “Retail sale” includes a mail order sale, as550defined in s. 212.0596(1).551 (33)(15)“Sale” means and includes: 552 (a) AAnytransfer of title or possession, or both, an 553 exchange, a barter, a license, a lease, or a rental, conditional 554 or otherwise, in any manner or by any meanswhatsoever, of 555 tangible personal property for a consideration. 556 (b) The rental of living quarters or sleeping or 557 housekeeping accommodations in hotels, apartment houses,or558 roominghouses, or tourist or trailer camps, as hereinafter559defined in this chapter. 560 (c) The producing, fabricating, processing, printing, or 561 imprinting of tangible personal property for a consideration for 562 consumers whofurnish eitherdirectly or indirectly furnish the 563 materials used in the producing, fabricating, processing, 564 printing, or imprinting. 565 (d) The furnishing, preparing, or serving for a 566 consideration ofanytangible personal property for consumption 567 on or off the premises of the person furnishing, preparing, or 568 serving such tangible personal property, which includes the sale 569 of meals or prepared food by an employer to his or her 570 employees. 571 (e) A transaction in whichwherebythe possession of 572 property is transferred, but the seller retains title as 573 security for the payment of the price. 574 (34)(16)“Sales price” means the measure subject to the tax 575 imposed by this chapter and the total amount of consideration, 576 including cash, credit, property, and services, for which 577 tangible personal property or personal services are sold, 578 leased, or rented, valued in money, whether received in money or 579 otherwise. 580 (a) The sales price may not include a deduction for: 581 1. The seller’s cost of the property sold; 582 2. The cost of materials used, labor or service cost, 583 interest, losses, the cost to the seller of transportation, the 584 taxes imposed on the seller, and other expenses of the seller; 585 3. Charges by the seller for services necessary to complete 586 the sale, other than delivery and installation charges; 587 4. Delivery charges; or 588 5. Installation charges. 589 (b) The sales price does not apply to: 590 1. Trade-ins allowed and taken at the time of sale, if the 591 amount is separately stated on the invoice, bill of sale, or 592 similar document given to the purchaser; 593 2. Discounts, including cash, terms, or coupons, which are 594 not reimbursed by a third party, are allowed by a seller, and 595 taken by a purchaser at the time of sale; 596 3. Interest, financing, and carrying charges from credit 597 extended on the sale of personal property or services, if the 598 amount is separately stated on the invoice, bill of sale, or 599 similar document given to the purchaser; 600 4. Taxes legally imposed directly on the consumer which are 601 separately stated on the invoice, bill of sale, or similar 602 document given to the purchaser; ortotal amount paid for603tangible personal property, including any services that are a604part of the sale, valued in money, whether paid in money or605otherwise, and includes any amount for which credit is given to606the purchaser by the seller, without any deduction therefrom on607account of the cost of the property sold, the cost of materials608used, labor or service cost, interest charged, losses, or any609other expense whatsoever. “Sales price” also includes the610consideration for a transaction which requires both labor and611material to alter, remodel, maintain, adjust, or repair tangible612personal property. Trade-ins or discounts allowed and taken at613the time of sale shall not be included within the purview of614this subsection. “Sales price” also includes the full face value615of any coupon used by a purchaser to reduce the price paid to a616retailer for an item of tangible personal property; where the617retailer will be reimbursed for such coupon, in whole or in618part, by the manufacturer of the item of tangible personal619property; or whenever it is not practicable for the retailer to620determine, at the time of sale, the extent to which621reimbursement for the coupon will be made. The term “sales622price” does not include federal excise taxes imposed upon the623retailer on the sale of tangible personal property. The term624“sales price” does include federal manufacturers’ excise taxes,625even if the federal tax is listed as a separate item on the626invoice. To the extent required by federal law, the term “sales627price” does not include628 5. Charges for Internet access services which are not 629 itemized on the customer’s bill, but which can be reasonably 630 identified from the selling dealer’s books and records kept in 631 the regular course of business. The dealer may support the 632 allocation of charges with books and records kept in the regular 633 course of business covering the dealer’s entire service area, 634 including territories outside this state. 635 (35) “Sea trial” means a voyage for the purpose of testing 636 repair or modification work which in length and scope is 637 reasonably necessary to test repairs or modifications, or a 638 voyage for the purpose of ascertaining the seaworthiness of a 639 vessel. If the purpose of the sea trial is to test repair or 640 modification work, the owner or repair facility shall certify, 641 on a form prescribed by the department, the repairs that have 642 been tested. The owner and the repair facility may also be 643 required to certify that the length and scope of the voyage were 644 reasonably necessary to test the repairs or modifications. 645 (36) “Seller” means a person making sales, leases, or 646 rentals of personal property or services. 647 (37) “Solar energy system” means the equipment and 648 requisite hardware that provide and are used for collecting, 649 transferring, converting, storing, or using incident solar 650 energy for water heating, space heating, cooling, or other 651 applications that would otherwise require the use of a 652 conventional source of energy, such as petroleum products, 653 natural gas, manufactured gas, or electricity. 654 (38) “Space flight” means a flight designed for suborbital, 655 orbital, or interplanetary travel of a space vehicle, satellite, 656 or station of any kind. 657 (39) “Spaceport activities” means activities directed or 658 sponsored by Space Florida on spaceport territory pursuant to 659 its powers and responsibilities under the Space Florida Act. 660(17) “Diesel fuel” means any liquid product, gas product,661or combination thereof used in an internal combustion engine or662motor to propel any form of vehicle, machine, or mechanical663contrivance. This term includes, but is not limited to, all664forms of fuel commonly or commercially known or sold as diesel665fuel or kerosene. However, the term “diesel fuel” does not666include butane gas, propane gas, or any other form of liquefied667petroleum gas or compressed natural gas.668 (40)(18)“Storage” meansand includes anykeeping or 669 retainingretention in this state oftangible personal property 670 in this state for use or consumption in this state or for aany671 purpose other than sale at retail in the regular course of 672 business. 673 (41) “Streamlined Sales and Use Tax Agreement” means the 674 agreement described in s. 213.256. 675 (42)(19)“Tangible personal property” meansand includes676 personal property thatwhichmay be seen, weighed, measured, or 677 touched, or that is in any manner perceptible to the senses. The 678 term includes, includingelectric power or energy; water, gas, 679 or steam;,boats;,motor vehicles and mobile homes, as those 680 terms are defined in s. 320.01;(1) and (2),aircraft, as defined 681 in s. 330.27;,and all other types of vehicles. The term 682“tangible personal property”does not include stocks, bonds, 683 notes, insurance,orother obligations or securities, a product 684 transferred electronically, or pari-mutuel tickets sold or 685 issued under the racing laws of thisthestate. 686 (43)(20)“Use” means and includes the exercise of aany687 right or power over tangible personal property incident to the 688 ownership thereof, or interest therein, except that it does not 689 include the sale at retail of that property in the regular 690 course of business. The term“use”does not include: 691 (a) The loan of an automobile by a motor vehicle dealer to 692 a high school for use in its driver education and safety 693 program.The term “use” does not include694 (b) A contractor’s use of “qualifying property” as defined 695 in subsection (32)by paragraph (14)(a). 696 (44)(21)The term“Use tax”referred to in this chapter697 includestheuse,theconsumption,thedistribution, andthe698 storageas herein defined. 699 (45) “Voluntary seller” or “volunteer seller” means a 700 seller that is not required to register in this state to collect 701 the tax imposed by this chapter. 702(22) “Spaceport activities” means activities directed or703sponsored by Space Florida on spaceport territory pursuant to704its powers and responsibilities under the Space Florida Act.705(23) “Space flight” means any flight designed for706suborbital, orbital, or interplanetary travel of a space707vehicle, satellite, or station of any kind.708(24) “Coin-operated amusement machine” means any machine709operated by coin, slug, token, coupon, or similar device for the710purposes of entertainment or amusement. The term includes, but711is not limited to, coin-operated pinball machines, music712machines, juke boxes, mechanical games, video games, arcade713games, billiard tables, moving picture viewers, shooting714galleries, and all other similar amusement devices.715(25) “Sea trial” means a voyage for the purpose of testing716repair or modification work, which is in length and scope717reasonably necessary to test repairs or modifications, or a718voyage for the purpose of ascertaining the seaworthiness of a719vessel. If the sea trial is to test repair or modification work,720the owner or repair facility shall certify, in a form required721by the department, what repairs have been tested. The owner and722the repair facility may also be required to certify that the723length and scope of the voyage were reasonably necessary to test724the repairs or modifications.725(26) “Solar energy system” means the equipment and726requisite hardware that provide and are used for collecting,727transferring, converting, storing, or using incident solar728energy for water heating, space heating, cooling, or other729applications that would otherwise require the use of a730conventional source of energy such as petroleum products,731natural gas, manufactured gas, or electricity.732(27) “Agricultural commodity” means horticultural,733aquacultural, poultry and farm products, and livestock and734livestock products.735(28) “Farmer” means a person who is directly engaged in the736business of producing crops, livestock, or other agricultural737commodities. The term includes, but is not limited to, horse738breeders, nurserymen, dairy farmers, poultry farmers, cattle739ranchers, apiarists, and persons raising fish.740(29) “Livestock” includes all animals of the equine,741bovine, or swine class, including goats, sheep, mules, horses,742hogs, cattle, ostriches, and other grazing animals raised for743commercial purposes. The term “livestock” shall also include744fish raised for commercial purposes.745(30) “Power farm equipment” means moving or stationary746equipment that contains within itself the means for its own747propulsion or power and moving or stationary equipment that is748dependent upon an external power source to perform its749functions.750(31) “Forest” means the land stocked by trees of any size751used in the production of forest products, or formerly having752such tree cover, and not currently developed for nonforest use.753(32) “Agricultural production” means the production of754plants and animals useful to humans, including the preparation,755planting, cultivating, or harvesting of these products or any756other practices necessary to accomplish production through the757harvest phase, and includes aquaculture, horticulture,758floriculture, viticulture, forestry, dairy, livestock, poultry,759bees, and any and all forms of farm products and farm760production.761(33) “Qualified aircraft” means any aircraft having a762maximum certified takeoff weight of less than 10,000 pounds and763equipped with twin turbofan engines that meet Stage IV noise764requirements that is used by a business operating as an on765demand air carrier under Federal Aviation Administration766Regulation Title 14, chapter I, part 135, Code of Federal767Regulations, that owns or leases and operates a fleet of at768least 25 of such aircraft in this state.769(34) “Fractional aircraft ownership program” means a770program that meets the requirements of 14 C.F.R. part 91,771subpart K, relating to fractional ownership operations, except772that the program must include a minimum of 25 aircraft owned or773leased by the program manager and used in the program.774 Section 2. Paragraph (c) of subsection (7) of section 775 212.03, Florida Statutes, is amended to read: 776 212.03 Transient rentals tax; rate, procedure, enforcement, 777 exemptions.— 778 (7) 779 (c) The rental of facilities in a trailer camp, mobile home 780 park, or recreational vehicle park, as defined in s.781212.02(10)(f),which are intended primarily for rental as a 782 principal or permanent place of residence is exempt from the tax 783 imposed by this chapter. The rental of such facilities that 784 primarily serve transient guests is not exempt underbythis 785 subsection. In applyingthe application ofthis law, or in 786 making aanydetermination against the exemption, the department 787 shall consider the facility as primarily serving transient 788 guests unless the facility owner makes a verified declaration on 789 a form prescribed by the department that more than half of the 790 total rental units available are occupied by tenants who have a 791 continuous residence of more thanin excess of3 months. The 792 owner of a facility declared to be exempt underbythis 793 paragraph must determinemake a determination ofthe taxable 794 status of the facility at the end of the owner’s accounting year 795 using any consecutive 3-month period, at least 1onemonth of 796 which is in the accounting year. The owner shallmustuse a 797 selected consecutive 3-month period during each annual 798 redetermination. IfIn the event thatan exempt facility no 799 longer qualifies for the exemptionby this paragraph, the owner 800 must so notify the department on a form prescribed by the 801 department by the 20th day of the first month of the owner’s 802 next succeeding accounting yearthat the facility no longer803qualifies for such exemption. The tax levied by this section 804 appliesshall applyto the rental of facilities that no longer 805 qualify for the exemptionunder this paragraphbeginning the 806 first day of the owner’s next succeeding accounting year.The807provisions ofThis paragraph doesdonot apply to mobile home 808 lots regulated under chapter 723. 809 Section 3. Subsection (6) of section 212.0306, Florida 810 Statutes, is amended to read: 811 212.0306 Local option food and beverage tax; procedure for 812 levying; authorized uses; administration.— 813 (6) AAnycounty levying a tax authorized by this section 814 must locally administer the tax using the powers and duties 815 enumerated for local administration of the tourist development 816 tax by s. 125.0104, 1992 Supplement to the Florida Statutes 817 1991.The county’s ordinance shall also provide for brackets818applicable to taxable transactions.819 Section 4. Paragraph (b) of subsection (1) of section 820 212.04, Florida Statutes, is amended to read: 821 212.04 Admissions tax; rate, procedure, enforcement.— 822 (1) 823 (b) For the exercise of such privilege, a tax is levied at 824 the rate of 6 percent of sales price, or the actual value 825 received from such admissions, which amount6 percentshall be 826 added to and collected with all such admissions from the 827 purchaserthereof,andsuchtax shall bepaid for the exercise 828 of the privilege as declareddefinedinthe precedingparagraph 829 (a). Each ticket must show on its face the actual sales price of 830 the admission, or each dealer selling the admission must 831 prominently display at the box office or other place where the 832 admission charge is made a notice disclosing the price of the 833 admission., andThe tax shall be computed and collected on the 834 basis of the actual price of the admission charged by the 835 dealer. The sale price or actual value of admissionshall, for 836 the purpose of this chapter, is thebe thatprice remaining 837 after deduction of federal taxes and state or locally imposed or 838 authorized seat surcharges, taxes, or fees, if any, imposed upon 839 such admission. The sale price or actual value does not include 840 separately stated ticket service charges that are imposed by a 841 facility ticket office or a ticketing service and added to a 842 separately stated, established ticket price.The rate of tax on843each admission shall be according to the brackets established by844s. 212.12(9).845 Section 5. Section 212.05, Florida Statutes, is amended to 846 read: 847 212.05 Sales, storage, use tax.—The Legislature intendsIt848ishereby declared to bethe legislative intentthat eachevery849 personis exercising a taxable privilegewho engages in the 850 business of selling tangible personal property at retail in this 851 state,including the business of making mail order sales,orwho 852 rents or furnishesany ofthe things or services taxable under 853 this chapter, or who stores for use or consumption in this state 854 ananyitem or article of tangible personal propertyas defined855hereinand who leases or rents such property in thiswithinthe856 state is exercising a taxable privilege. 857 (1) For the exercise of such privilege, a tax is levied on 858 each taxable transaction or incident, whichtaxis due and 859 payable as follows: 860 (a)1.a.At the rate of 6 percent of the sales price of each 861 item or article of tangible personal property ifwhensold at 862 retail in this state, computed on each taxable sale for the 863 purpose of remitting the amount of tax due the state, and 864 including eachand everyretail sale. 865 1.b.TheEachoccasional or isolated sale of an aircraft, 866 boat, mobile home, or motor vehicle of a class or type which is 867 required to be registered, licensed, titled, or documented in 868 this state or by the United States Government isshall be869 subject to tax at the rate provided in this paragraph. The 870 department shall by rule adopt aanynationally recognized 871 publication for valuation of used motor vehicles as the 872 reference price list for aanyused motor vehicle that must 873which is required tobe licensed pursuant to s. 320.08(1), (2), 874 (3)(a), (b), (c), or (e), or (9). If aanyparty to an 875 occasional or isolated sale of such a vehicle reports to the tax 876 collector a sales price thatwhichis less than 80 percent of 877 the average loan price for the specified model and year of such 878 vehicle as listed in the most recent reference price list, the 879 taxlevied under this paragraphshall be computed by the 880 department on such average loan price unless the parties to the 881 sale have provided to the tax collector an affidavit signed by 882 each party, or other substantial proof, stating the actual sales 883 price. AAnyparty to such sale who reports a sales price less 884 than the actual sales price commitsis guilty ofa misdemeanor 885 of the first degree, punishable as provided in s. 775.082 or s. 886 775.083. The department shall collect or attempt to collect from 887 such party any delinquent sales taxes.In addition,Such party 888 shall also pay any tax due and any penalty and interest assessed 889 plus a penalty equal to twice the amount of the additional tax 890 owed. Notwithstanding any other provision of law, the department 891of Revenuemay waive or compromise aanypenalty imposed 892 pursuant to this subparagraph. 893 2. This paragraph does not apply to the sale of a boat or 894 aircraft by or through a registered dealer under this chapter to 895 a purchaser who, at the time of taking delivery, is a 896 nonresident of this state, does not make his or her permanent 897 place of abode in this state, and is not engaged in carrying on 898in this stateany employment, trade, business, or profession in 899 this state in which the boat or aircraft will be used in this 900 state, or is a corporation of which none of the officers or 901 directorsof whichis a resident of, or makes his or her 902 permanent place of abode in, this state, or is a noncorporate 903 entity that does not have anhas noindividual vested with 904 authority to participate in the management, direction, or 905 control of the entity’s affairs who is a resident of, or makes 906 his or her permanent abode in, this state. For purposes of this 907 exemption,eithera registered dealer acting on his or her own 908 behalf as seller, a registered dealer acting as broker on behalf 909 of a seller, or a registered dealer acting as broker on behalf 910 of the purchaser may be deemed to be the selling dealer. This 911 exemption isshallnotbeallowed unless: 912 a. The purchaser removes a qualifying boat, as described in 913 sub-subparagraph f., from the state within 90 days after the 914 date of purchase or extension, or the purchaser removes a 915 nonqualifying boat or an aircraft from this state within 10 days 916 after the date of purchase, or, ifwhenthe boat or aircraft is 917 repaired or altered, within 20 days after completion of the 918 repairs or alterations; 919 b. The purchaser, within 30 days from the date of 920 departure, providesshall providethe department with written 921 proof that the purchaser licensed, registered, titled, or 922 documented the boat or aircraft outside the state or,.if such 923 written proof is unavailable, provideswithin 30 days the924purchaser shallprovideproof that the purchaser applied for 925 such license, title, registration, or documentation. The 926 purchaser shall forward to the department proof of title, 927 license, registration, or documentation upon receipt; 928 c. The purchaser, within 10 days afterofremoving the boat 929 or aircraft from this stateFlorida, furnishesshall furnishthe 930 department with proof of removal in the form of receipts for 931 fuel, dockage, slippage, tie-down, or hangaring from outside the 932 stateof Florida. The informationsoprovided must clearly and 933 specifically identify the boat or aircraft; 934 d. The selling dealer, within 5 days afterofthe date of 935 sale, providesshall provideto the department a copy of the 936 sales invoice, closing statement, bills of sale, and the 937 original affidavit signed by the purchaser attesting that he or 938 she has readthe provisions ofthis section; 939 e. The seller makes a copy of the affidavit a part of his 940 or her record for the periodas long asrequired by s. 213.35; 941 and 942 f.UnlessThe nonresident purchaser of a boat of 5 net tons 943 of admeasurement or larger intends to remove the boat from this 944 state within 10 days after the date of purchase or ifwhenthe 945 boat is repaired or altered, within 20 days after completion of 946 the repairs or alterations, the nonresident purchaser applies 947shall applyto the selling dealer for a decal thatwhich948 authorizes the removal of the boat within 90 days after the date 949 of purchasefor removal of the boat. The nonresident purchaser 950 of a qualifying boat may apply to the selling dealer within 60 951 days after the date of purchase for an extension decal that 952 authorizes the boat to remain in this state for an additional 90 953 days, but not more than a total of 180 days, before the 954 nonresident purchaser mustis required topay the tax imposed by 955 this chapter. The department mayis authorized toissue decals 956 in advance to dealers. The number of decals issued in advance to 957 a dealer mustshallbe consistent with the volume of the 958 dealer’s past sales of boats which qualify under this sub 959 subparagraph. The selling dealer or his or her agent shall mark 960 and affix the decals to qualifying boats in the manner 961 prescribed by the department before, prior todelivery of the 962 boat. 963 (I) The department mayis hereby authorized tocharge 964 dealers a fee sufficient to recover the costs of decals issued, 965 except that the extension decal shall cost $425. 966 (II) The proceeds from the sale of decals shallwillbe 967 deposited into the administrative trust fund. 968 (III) Decals mustshalldisplay information that identifies 969to identifythe boat as a qualifying boat under this sub 970 subparagraph, including, but not limited to, the decal’s date of 971 expiration. 972 (IV) The department mayis authorized torequire dealers 973 who purchase decals to file reports with the department and may 974 prescribe all necessary records by rule. All such records are 975 subject to inspection by the department. 976 (V) AAnydealer or his or her agent who issues a decal 977 falsely, fails to affix a decal, mismarks the expiration date of 978 a decal, or fails to properly account for decals will be 979 considered prima facie to have committed a fraudulent act to 980 evade the tax and iswill beliable for payment of the tax plus 981 a mandatory penalty of 200 percent of the tax, and commitsshall982be liable for fine and punishment as provided by law for a983conviction ofa misdemeanor of the first degree, punishable as 984 provided in s. 775.082 or s. 775.083. 985 (VI) AAnynonresident purchaser of a boat who removes a 986 decal beforeprior topermanently removing the boat from the 987 state, or defaces, changes, modifies, or alters a decal in a 988 manner affecting its expiration date beforeprior toits 989 expiration, or who causes or allows the same to be done by 990 another, iswill beconsidered prima facie to have committed a 991 fraudulent act to evade the tax, isandwill beliable for 992 payment of the tax plus a mandatory penalty of 200 percent of 993 the tax, and commitsshall be liable for fine and punishment as994provided by law for a conviction ofa misdemeanor of the first 995 degree, punishable as provided in s. 775.082 or s. 775.083. 996 (VII) The department mayis authorized toadopt rules 997necessaryto administer and enforce this subparagraph and to 998 publish the necessary forms and instructions. 999(VIII) The department is hereby authorized to adopt1000emergency rules pursuant to s. 120.54(4) to administer and1001enforce the provisions of this subparagraph.1002 g. If the purchaser fails to remove the qualifying boat 1003 from this state within the maximum 180 days after purchase or a 1004 nonqualifying boat or an aircraft from this state within 10 days 1005 after purchase or, ifwhenthe boat or aircraft is repaired or 1006 altered, within 20 days after completion of such repairs or 1007 alterations, or permits the boat or aircraft to return to this 1008 state within 6 months afterfromthe date of departure, except 1009 as provided in s. 212.08(7)(fff), or if the purchaser fails to 1010 furnish the department withany ofthe documentation required by 1011 sub-subparagraph f.thissubparagraphwithin the prescribed time 1012 period, the purchaser isshall beliable for use tax on the cost 1013 price of the boat or aircraft and, in addition thereto,payment 1014 of a penalty to the departmentof Revenueequal to the tax 1015 payable. This penalty isshall bein lieu of the penalty imposed 1016 by s. 212.12(2). The maximum 180-day period following the sale 1017 of a qualifying boat tax-exempt to a nonresident may not be 1018 tolledfor any reason. 1019 (b) At the rate of 6 percent of the cost price of each item 1020 or article of tangible personal property, if itwhenthe sameis 1021 not sold but is used, consumed, distributed, or stored for use 1022 or consumption in this state; however, for tangible property 1023 originally purchased exempt from tax for use exclusively for 1024 lease and which is converted to the owner’s own use, tax may be 1025 paid on the fair market value of the property at the time of 1026 conversion. If the fair market value of the property cannot be 1027 determined, use tax at the time of conversion shall be based on 1028 the owner’s acquisition cost.Under no circumstances mayThe 1029 aggregate amount of sales tax from leasing the property and use 1030 tax due at the time of conversion may not be less than the total 1031 sales tax that would have been due on the original acquisition 1032 cost paid by the owner. 1033 (c) At the rate of 6 percent of the gross proceeds derived 1034 from the lease or rental of tangible personal property, as1035defined herein; however, the following special provisions apply1036to the lease or rental of motor vehicles:10371. When a motor vehicle is leased or rented for a period of1038less than 12 months:1039a. If the motor vehicle is rented in Florida, the entire1040amount of such rental is taxable, even if the vehicle is dropped1041off in another state.1042b. If the motor vehicle is rented in another state and1043dropped off in Florida, the rental is exempt from Florida tax.10442. Except as provided in subparagraph 3., for the lease or1045rental of a motor vehicle for a period of not less than 121046months, sales tax is due on the lease or rental payments if the1047vehicle is registered in this state; provided, however, that no1048tax shall be due if the taxpayer documents use of the motor1049vehicle outside this state and tax is being paid on the lease or1050rental payments in another state.10513. The tax imposed by this chapter does not apply to the1052lease or rental of a commercial motor vehicle as defined in s.1053316.003(66)(a) to one lessee or rentee for a period of not less1054than 12 months when tax was paid on the purchase price of such1055vehicle by the lessor. To the extent tax was paid with respect1056to the purchase of such vehicle in another state, territory of1057the United States, or the District of Columbia, the Florida tax1058payable shall be reduced in accordance with the provisions of s.1059212.06(7). This subparagraph shall only be available when the1060lease or rental of such property is an established business or1061part of an established business or the same is incidental or1062germane to such business. 1063 (d) At the rate of 6 percent of the lease or rental price 1064 paid by a lessee or rentee, or contracted or agreed to be paid 1065 by a lessee or rentee, to the owner of the tangible personal 1066 property. 1067 (e)1.At the rate of 6 percent on charges for: 1068 1.a.Prepaid calling arrangements. The taxon charges for1069prepaid calling arrangementsshall be collected at the time of 1070 sale and remitted by the selling dealer. 1071 a.(I)“Prepaid calling arrangement” has the same meaning as 1072 provided in s. 202.11. 1073 b.(II)IfThe sale or recharge of the prepaid calling 1074 arrangement isdoes not take place at the dealer’s place of1075business, it shall bedeemed to takehave takenplace in 1076 accordanceat the customer’s shipping address or, if no item is1077shipped, at the customer’s address or the location associated1078 with s. 212.06(17)the customer’s mobile telephone number. 1079 c.(III)The sale or recharge of a prepaid calling 1080 arrangement shall be treated as a sale of tangible personal 1081 property for purposes of this chapter, regardless of whether a 1082 tangible item evidencing such arrangement is furnished to the 1083 purchaser, and such sale inwithinthis state subjects the 1084 selling dealer to the jurisdiction of this state for purposes of 1085 this subsection. 1086 d.(IV)No additional tax under this chapter or chapter 202 1087 is due or payable if a purchaser of a prepaid calling 1088 arrangement who has paid tax under this chapter on the sale or 1089 recharge of such arrangement applies one or more units of the 1090 prepaid calling arrangement to obtain communications services as 1091 described in s. 202.11(9)(b)3., other services that are not 1092 communications services, or products. 1093 2.b.The installation of telecommunication and telegraphic 1094 equipment. 1095 3.c.Electrical power or energy, except that the tax rate 1096 for charges for electrical power or energy is 4.35 percent. 1097 Charges for electrical power and energy do not include taxes 1098 imposed under ss. 166.231 and 203.01(1)(a)3. 1099 11002.Section 212.17(3), regarding credit for tax paid on charges 1101 subsequently found to be worthless, is equally applicable to any 1102 tax paid under this section on charges for prepaid calling 1103 arrangements, telecommunication or telegraph services, or 1104 electric power subsequently found to be uncollectible. As used 1105 in this paragraph, the term “charges” does not include anany1106 excise or similar tax levied by the Federal Government, a 1107 political subdivision of this state, or a municipality upon the 1108 purchase, sale, or recharge of prepaid calling arrangements or 1109 upon the purchase or sale of telecommunication, television 1110 system program, or telegraph service or electric power, which 1111taxis collected by the seller from the purchaser. 1112 (f) At the rate of 6 percent on the sale, rental, use, 1113 consumption, or storage for use in this state of machines and 1114 equipment, and parts and accessories therefor, used in 1115 manufacturing, processing, compounding, producing, mining, or 1116 quarrying personal property for sale or to be used in furnishing 1117 communications, transportation, or public utility services. 1118 (g)1.At the rate of 6 percent on the retail price of 1119 newspapers and magazines sold or used in Florida. However, 11202.notwithstanding any other provisionprovisionsof this 1121 chapter, inserts of printed materials which are distributed with 1122 a newspaper or magazine are a component part of the newspaper or 1123 magazine, andneitherthe sale ornoruse of such inserts is not 1124 subject to tax ifwhen: 1125 1.a.Printed by a newspaper or magazine publisher or 1126 commercial printer and distributed as a component part of a 1127 newspaper or magazine, which means that the items after being 1128 printed are delivered directly to a newspaper or magazine 1129 publisher by the printer for inclusion in editions of the 1130 distributed newspaper or magazine; 1131 2.b.Such publications are labeled as part of the 1132 designated newspaper or magazine publication into which they are 1133 to be inserted; and 1134 3.c.The purchaser of the insert presents a resale 1135 certificate to the vendor stating that the inserts are to be 1136 distributed as a component part of a newspaper or magazine. 1137 (h)1.A tax is imposedAt the rate of 4 percent on the 1138 charges for the use of coin-operated amusement machines. 1139 1. The tax shall be calculated by dividing the gross 1140 receipts from such charges for the applicable reporting period 1141 by a divisor, determined as provided in this subparagraph,to 1142 compute gross taxable sales, and then subtracting gross taxable 1143 sales from gross receipts to arrive at the amount of tax due. 1144 For counties that do not impose a discretionary sales surtax, 1145 the divisor isequal to1.04; for counties that impose a 0.5 1146 percent discretionary sales surtax, the divisor isequal to1147 1.045; for counties that impose a 1 percent discretionary sales 1148 surtax, the divisor isequal to1.050; and for counties that 1149 impose a 2 percent sales surtax, the divisor isequal to1.060. 1150 If a county imposes a discretionary sales surtax that is not 1151 listed in this subparagraph, the department shall make the 1152 applicable divisor available in an electronic format or 1153 otherwise. Additional divisors mustshallbear the same 1154 mathematical relationship to the next higher and next lower 1155 divisors as the new surtax rate bears to the next higher and 1156 next lower surtax rates for which divisors have been 1157 established. IfWhena machine is activated by a slug, token, 1158 coupon, oranysimilar device thatwhichhas been purchased, the 1159 tax is on the price paid by the user of the device for such 1160 device. 1161 2. As used in this paragraph, the term “operator” means a 1162anyperson who possesses a coin-operated amusement machine for 1163 the purpose of generating sales through that machine and who is 1164 responsible for removing the receipts from the machine. 1165 a. If the owner of the machine is also the operator of it, 1166 he or she isshall beliable for payment of the tax without any 1167 deduction for rent or a license fee paid to a location owner for 1168 the use ofanyreal property on which the machine is located. 1169 b. If the owner or lessee of the machine is also its 1170 operator, he or she isshall beliable for payment of the tax on 1171 the purchase or lease of the machine, as well as the tax on 1172 sales generated through the machine. 1173 c. If the proprietor of the business where the machine is 1174 located does not own the machine, he or she shall be deemedto1175bethe lessee and operator of the machine and is responsible for 1176 the payment of the tax on sales, unless such responsibility is 1177 otherwise provided for in a written agreement between him or her 1178 and the machine owner. 1179 3.a.An operator of a coin-operated amusement machine may 1180 not operate or cause to be operated in this stateanysuch 1181 machine until the operator registershas registeredwith the 1182 department, applies to the department for an identifying 1183 certificate, andhasconspicuously displays suchdisplayed an1184identifyingcertificate on the premises where the coin-operated 1185 amusement machines are being operatedissued by the department. 1186The identifying certificate shall be issued by the department1187upon application from the operator.The identifying certificate 1188 mustshallinclude a unique number,andthe certificate shallbe 1189 permanently marked with the operator’s name, the operator’s 1190 sales tax number, and the maximum number of machines to be 1191 operated under the certificate. An identifying certificate may 1192shallnot be transferred from one operator to another.The1193identifying certificate must be conspicuously displayed on the1194premises where the coin-operated amusement machines are being1195operated.1196 a.b.The operator of the machine must obtain an identifying 1197 certificate before the machine is first operated in the state 1198 and by July 1 of each year thereafter. The annual fee for the 1199eachcertificate shall be based on the number of machines 1200 identified on the application times $30 and is due and payable 1201 upon applyingapplicationfor the identifying device. The 1202 application mustshallcontain the operator’s name, sales tax 1203 number, business address where the machines are being operated, 1204 and the number of machines being operatedin operationat that 1205 place of businessby the operator. AnNooperator may not 1206 operate more machines than are listed on the certificate. A new 1207 certificate is required if more machines are to bebeing1208 operated at that location than are listed on the certificate. 1209 The fee for the new certificate shall be based on the number of 1210 additional machines identified on the application form times 1211 $30. 1212 b.c.A penalty of $250 per machine is imposed on the 1213 operator for failing to properly obtain and display the required 1214 identifying certificate. A penalty of $250 is imposed on the 1215 lessee of aanymachine placed in a place of business without a 1216 validpropercurrent identifying certificate. Such penalties are 1217shall applyin addition to all other applicable taxes, interest, 1218 and penalties. 1219 c.d.Operators of coin-operated amusement machines must 1220 obtain a separate sales and use tax certificate of registration 1221 for each county in which such machines are located. One sales 1222 and use tax certificate of registration is sufficient for all of 1223 the operator’s machines within a single county. 1224 4.The provisions ofThis paragraph doesdonot apply to 1225 coin-operated amusement machines owned and operated by churches 1226 or synagogues. 1227 5. In addition toanyother penalties imposed by this 1228 chapter, a person who knowingly and willfully violates aany1229 provision of this paragraph commits a misdemeanor of the second 1230 degree, punishable as provided in s. 775.082 or s. 775.083. 1231 6. The department may adopt rules necessary to administer 1232the provisions ofthis paragraph. 1233 (i)1. At the rate of 6 percent on charges for all: 1234 a. Investigation servicesDetective, security guards and 1235 patrol servicesburglar protection, armored car services, and 1236 security systemother protectionservices,(NAICS National 1237 Numbers 561611, 561612, 561613, and 561621, respectively). AAny1238 law enforcement officer, as defined in s. 943.10, who is 1239 performing approved duties as determined by his or her local law 1240 enforcement agency in his or her capacity as a law enforcement 1241 officer, and who is subject to the direct and immediate command 1242 of thehis or herlaw enforcement agency, and wearing ain the1243 law enforcement officer’s uniformasauthorized by thehis or1244herlaw enforcement agency, is performing law enforcement and 1245 public safety services and is not performing investigation 1246 servicesdetective, security guards and patrol servicesburglar1247protection, armored car services, or security systemother1248protectiveservices, if the law enforcement officer is 1249 performing his or her approved duties in a geographical area in 1250 which the law enforcement officer has arrest jurisdiction. Such 1251 law enforcement and public safety services are not subject to 1252 tax irrespective of whether the duty is characterized as “extra 1253 duty,” “off-duty,” or “secondary employment,” and irrespective 1254 of whether the officer is paid directly or through the officer’s 1255 agency by an outside source. The term “law enforcement officer” 1256 includes a full-time or part-time law enforcement officer 1257officers, and ananyauxiliary law enforcement officer if the,1258when suchauxiliary law enforcement officer is working under the 1259 direct supervision of a full-time or part-time law enforcement 1260 officer. 1261 b. Janitorial servicesNonresidential cleaning, excluding 1262 cleaning of the interiors of transportation equipment, and 1263 nonresidential building exterminating and pest control services, 1264(NAICS National Numbers561710 and561720 and 561710, 1265 respectively). 1266 2. As used in this paragraph, “NAICS” means those 1267 classifications contained in the North American Industry 1268 Classification System, as published in 20122007by the Office 1269 of Management and Budget, Executive Office of the President. 1270 3. Charges for investigation servicesdetective, security 1271 guards and patrol servicesburglar protection, armored car 1272 services, and security systemother protection securityservices 1273 performed in this state but used outside this state are exempt 1274 from taxation. Charges for investigation servicesdetective, 1275 security guards and patrol servicesburglar protection, armored 1276 car services, and security systemother protection security1277 services performed outside this state and used in this state are 1278 subject to tax. 1279 4. If a transaction involves both the sale or use of a 1280 service taxable under this paragraph and the sale or use of a 1281 service oranyother item not taxable under this chapter, the 1282 consideration paid must be separately identified and stated with 1283 respect to the taxable and exempt portions of the transaction or 1284 the entire transaction isshall bepresumed taxable. The burden 1285 isshall beon the seller of the service or the purchaser of the 1286 service, aswhicheverapplicable, to overcome this presumption 1287 by providing documentary evidence as to which portion of the 1288 transaction is exempt from tax. The department mayis authorized1289toadjust the amount of consideration identified as the taxable 1290 and exempt portions of the transaction; however, a determination 1291 that the taxable and exempt portions are inaccurately stated and 1292 that the adjustment is applicable must be supported by 1293 substantial competent evidence. 1294 5. Each seller of services subject to sales tax pursuant to 1295 this paragraph shall maintain a monthly log showing each 1296 transaction for which sales tax was not collected because the 1297 services meet the requirements of subparagraph 3. for out-of 1298 state use. The log must identify the purchaser’s name, location 1299 and mailing address, and federal employer identification number, 1300 if a business, orthesocial security number, if an individual, 1301 the service sold, the price of the service, the date of sale, 1302 the reason for the exemption, and the sales invoice number. The 1303 monthly log shall be maintained pursuant to the same 1304 requirements and subject to the same penalties imposed for the 1305 keeping of similar records pursuant to this chapter. 1306 (j)1. Notwithstanding any other provision of this chapter, 1307there is hereby levieda tax on the sale, use, consumption, or 1308 storage for use in this state of aanycoin or currency, whether 1309 in circulation or not, is levied if, whensuch coin or currency: 1310 a. Is not legal tender; 1311 b. If legal tender, is sold, exchanged, or traded at a rate 1312 in excess of its face value; or 1313 c. Is sold, exchanged, or traded at a rate based on its 1314 precious metal content. 1315 2. Such tax shall be at a rate of 6 percent of the price at 1316 which the coin or currency is sold, exchanged, or traded, except 1317 that such tax may not be levied on, with respect toa coin or 1318 currency thatwhichis legal tender of the United States and 1319 thatwhichis sold, exchanged, or traded, such tax shall not be1320levied. 1321 3.There are exempt from this taxExchanges of coins or 1322 currency thatwhichare in general circulation in, and legal 1323 tender of, one nation for coins or currency thatwhichare in 1324 general circulation in, and legal tender of, another nation if 1325whenexchanged solely for use as legal tender and at an exchange 1326 rate based on the relative value of each as a medium of 1327 exchange, are exempt from the tax. 1328 4. With respect to aanytransaction that involves the sale 1329 of coins or currency taxable under this paragraph in which the 1330 taxable amount represented by the sale of such coins or currency 1331 exceeds $500, the entire amountrepresented by the saleof such 1332 salecoins or currencyis exempt from the taximposed under this1333paragraph. The dealer must maintain proper documentation, as 1334 prescribed by rule of the department, to identify that portion 1335 of a transaction which involves the sale of coins or currency 1336 and is exempt under this subparagraph. 1337 (k) At the rate of 6 percent of the sales price of each 1338 gallon of diesel fuel not taxed under chapter 206 purchased for 1339 use in a vessel, except dyed diesel fuel that is exempt pursuant 1340 to s. 212.08(4)(a)4. 1341 (l) Florists located in this state are liable for sales tax 1342 on sales to retail customers regardless of where or by whom the 1343 items sold are to be delivered. Florists located in this state 1344 are not liable for sales tax on payments received from other 1345 florists for items delivered to customers in this state. 1346 (m) Operators of game concessions or other concessionaires 1347 who customarily award tangible personal property as prizes may, 1348 in lieu of paying tax on the cost price of such property, pay 1349 tax on 25 percent of the gross receipts from such concession 1350 activity. 1351 (2) The tax shall be collected by the dealer, as defined1352herein,and remitted by the dealer to the state at the time and 1353 in the manner as hereinafter provided. 1354 (3) The tax so levied is in addition to all other taxes, 1355 whether levied in the form of excise, license, or privilege 1356 taxes, and in addition to all other fees and taxes levied. 1357(4) The tax imposed pursuant to this chapter shall be due1358and payable according to the brackets set forth in s. 212.12.1359 (4)(5)Notwithstanding any other provision of this chapter, 1360 the maximum amount of tax imposed under this chapter and 1361 collected on each sale or use of a boat in this state may not 1362 exceed $18,000. 1363 Section 6. Subsection (6) of section 212.0506, Florida 1364 Statutes, is amended to read: 1365 212.0506 Taxation of service warranties.— 1366(6) This tax shall be due and payable according to the1367brackets set forth in s. 212.12.1368 Section 7. Section 212.054, Florida Statutes, is amended to 1369 read: 1370 212.054 Discretionary sales surtax; limitations, 1371 administration, and collection.— 1372 (1) ANogeneral excise tax on sales may notshallbe 1373 levied by the governing body of aanycounty unless specifically 1374 authorized underins. 212.055. SuchAny generalexcise taxon1375sales authorized pursuant to said sectionshall be administered 1376 and collected exclusively as provided in this section. 1377 (2)(a) The tax imposed by the governing body of aany1378 county authorized to so levy pursuant to s. 212.055 isshall be1379 a discretionary surtax on all transactions occurring in the 1380 county whichtransactionsare subject to the state tax imposed 1381 on sales, use, services, rentals, admissions, and other 1382 transactions by this chapter and communications services as 1383 defined for purposes of chapter 202. The surtax, if levied, 1384 shall be computed as the applicable rate or rates authorized 1385 pursuant to s. 212.055 times the amount of taxable sales and 1386 taxable purchases representing such transactions. If the surtax 1387 is levied on the sale of an item of tangible personal property 1388 or on the sale of a service, the surtax shall be computed by 1389 multiplying the rate imposed by the county within which the sale 1390 occurs by the amount of the taxable sale. The sale of an item of 1391 tangible personal property or the sale of a service is not 1392 subject to the surtax if the property, the service, or the 1393 tangible personal property representing the service is delivered 1394 within a county that does not impose a discretionary sales 1395 surtax. 1396 (b) However: 1397 1. The sales amount above $5,000 on a motor vehicle, 1398 aircraft, boat, manufactured home, modular home, or mobile home 1399 isany item of tangible personal property shallnotbesubject 1400 to the surtax.However, charges for prepaid calling1401arrangements, as defined in s. 212.05(1)(e)1.a., shall be1402subject to the surtax. For purposes of administering the $5,0001403limitation on an item of tangible personal property, if two or1404more taxable items of tangible personal property are sold to the1405same purchaser at the same time and, under generally accepted1406business practice or industry standards or usage, are normally1407sold in bulk or are items that, when assembled, comprise a1408working unit or part of a working unit, such items must be1409considered a single item for purposes of the $5,000 limitation1410when supported by a charge ticket, sales slip, invoice, or other1411tangible evidence of a single sale or rental.1412 2. In the case of utility services covering a period 1413 starting before and ending after the effective date of a surtax 1414 adoption, termination, or rate increase or decrease, the rate 1415 adoption, termination, increase, or decrease applies to the 1416 first billing period starting on or after the effective date of 1417 changebilled on or after the effective date of any such surtax,1418the entire amount of the charge for utility services shall be1419subject to the surtax.In the case of utility services billed1420after the last day the surtax is in effect, the entire amount of1421the charge on said items shall not be subject to the surtax.1422“Utility service,”As used in this section, the term “utility 1423 service” does not includeanycommunications services as defined 1424 in chapter 202. 1425 3. In the case of written contracts thatwhichare signed 1426 beforeprior tothe effective date ofanysuch surtax for the 1427 construction of improvements to real property or for remodeling 1428 of existing structures, the surtax shall be paid by the 1429 contractor responsible for the performance of the contract. 1430 However, the contractor may apply for one refund ofanysuch 1431 surtax paid on materials necessary for the completion of the 1432 contract. AnAnyapplication for refund mustshallbe made 1433 withinno later than15 months afterfollowinginitial 1434 imposition of the surtax in that county. The application for 1435 refund shall be in the manner prescribed by the department by 1436 rule. A complete application mustshallinclude proof of the 1437 written contract and of payment of the surtax, and. The1438application shall containa sworn statement, signed by the 1439 applicant or its representative, attesting to the validity of 1440 the application. The department shall, within 30 days after 1441 approval of a complete application, certify to the county 1442 information necessary for issuance of a refund to the applicant. 1443 Counties mayare hereby authorized toissue refunds for this 1444 purpose and shall set aside from the proceeds of the surtax a 1445 sum sufficient to pay any refund lawfully due. AAnyperson who 1446 fraudulently obtains or attempts to obtain a refund pursuant to 1447 this subparagraph, in addition to being liable for repayment of 1448 theanyrefund fraudulently obtained plus a mandatory penalty of 1449 100 percent of the refund, commitsis guilty ofa felony of the 1450 third degree, punishable as provided in s. 775.082, s. 775.083, 1451 or s. 775.084. 1452 4. In the case of aanyvessel, railroad, or motor vehicle 1453 common carrier entitled to partial exemption from tax imposed 1454 under this chapter pursuant to s. 212.08(4), (8), or (9), the 1455 basis for imposition of surtax isshall bethe same as provided 1456 in s. 212.08 and the ratio shall be applied each month to total 1457 purchases in this state of property qualified for proration 1458 which is delivered or sold in the taxing county to establish the 1459 portion used and consumed in intracounty movement and subject to 1460 surtax. 1461 (3) Except as otherwise provided in this section, a surtax 1462 applies to a retail sale, lease, or rental of tangible personal 1463 property, a digital good, or a service if, under s. 212.06(17), 1464 the transaction occurs in a county that imposes a surtax under 1465 s. 212.055. 1466 (4)(3)In determining whether a transaction occurs in a 1467 county imposing a surtaxFor the purpose of this section, a1468transaction shall be deemed to have occurred in a county1469imposing the surtax when: 1470 (a)1.The retail sale of a modular or manufactured home, 1471 not including a mobile home, occurs in the county to which the 1472 home is deliveredincludes an item of tangible personal1473property, a service, or tangible personal property representing1474a service, and the item of tangible personal property, the1475service, or the tangible personal property representing the1476service is delivered within the county.If there is no1477reasonable evidence of delivery of a service, the sale of a1478service is deemed to occur in the county in which the purchaser1479accepts the bill of sale.1480 (b)2.The retail sale, excluding a lease or rental, of a 1481 motor vehicle that does not qualify as transportation equipment, 1482 as defined in s. 212.06(17), or the retail sale of aof any1483motor vehicle ormobile home of a class or type thatwhichis 1484 required to be registered in this state or in any other state 1485 occursshall be deemed to have occurredonlyin the county 1486 identified fromastheresidenceaddress of the purchaser on the 1487 registration or title document for thesuchproperty. 1488 (c)(b)Admission charged for an event occursThe event for1489which an admission is charged is locatedin the county in which 1490 the event is held. 1491 (d)(c)A lease or rental of real property occurs in the 1492 county in which the real property is locatedThe consumer of1493utility services is located in the county. 1494 (e)(d)1.The retail sale, excluding a lease or rental, of 1495 an aircraft that does not qualify as transportation equipment, 1496 as defined in s. 212.06(17), or of a boat of a class or type 1497 that is required to be registered, licensed, titled, or 1498 documented in this state or by the Federal Government occurs in 1499 the county to which the aircraft or boat is delivered. The user 1500 of ananyaircraft or boat of a class or type thatwhichis 1501 required to be registered, licensed, titled, or documented in 1502 this state or by the United States Government imported into the 1503 county for use, consumption, distribution, or storage to be used 1504 or consumed occurs in the county in which the user is locatedin1505the county. 1506 1.2.Except as provided in s. 212.06(8)(b)However, it is 1507shall bepresumed that such items that are used outside the 1508 county imposing the surtax for 6 months or morelongerbefore 1509 being imported into thatthecounty were not purchased for use 1510 in thatthecounty, except as provided in s. 212.06(8)(b). 1511 2.3.This paragraph does not apply to the use or 1512 consumption of items onuponwhich a like tax of equal or 1513 greater amount has been lawfully imposed and paid outside the 1514 county. 1515 (f)(e)The purchasepurchaserof aanymotor vehicle or 1516 mobile home of a class or type thatwhichis required to be 1517 registered in this state occurs in the county identified from 1518 the residential address of the purchaseris a resident of the1519taxing county as determined by the address appearing on or to be1520reflectedon the registration document for thesuchproperty. 1521 (g)(f)1.The use, consumption, distribution, or storage of 1522 aAnymotor vehicle or mobile home of a class or type thatwhich1523 is required to be registered in this state and that is imported 1524 from another state occurs in the county into which it is 1525 importedinto the taxing county by a user residing therein for1526the purpose of use, consumption, distribution, or storage in the1527taxing county. 15282.However, it isshall bepresumed that such items that 1529 are used outside the taxing county for 6 months or longer before 1530 being imported into the county were not purchased for use in the 1531 county. 1532(g) The real property which is leased or rented is located1533in the county.1534 (h) AThetransient rental transaction occurs in the county 1535 in which the rental property is located. 1536(i) The delivery of any aircraft or boat of a class or type1537which is required to be registered, licensed, titled, or1538documented in this state or by the United States Government is1539to a location in the county. However, this paragraph does not1540apply to the use or consumption of items upon which a like tax1541of equal or greater amount has been lawfully imposed and paid1542outside the county.1543 (i)(j)A transaction occurs in a county imposing a surtax 1544 if the dealer owing a use tax on purchases or leases is located 1545 in thatthecounty. 1546(k) The delivery of tangible personal property other than1547that described in paragraph (d), paragraph (e), or paragraph (f)1548is made to a location outside the county, but the property is1549brought into the county within 6 months after delivery, in which1550event, the owner must pay the surtax as a use tax.1551 (j)(l)The use of a coin-operated amusement or vending 1552 machine occursis locatedin the county in which the machine is 1553 located. 1554 (k)(m)AnThe florist taking theoriginal order taken by a 1555 florist for the sale ofto selltangible personal property 1556 occursis locatedin the county in which the florist taking the 1557 order is located, notwithstanding any other provision of this1558section. 1559 (5)(4)(a)The department shall administer, collect, and 1560 enforce the tax authorized under s. 212.055 pursuant to the same 1561 procedures used in the administration, collection, and 1562 enforcement of the general state sales tax imposed underthe1563provisions ofthis chapter, except as provided in this section. 1564 The provisions of this chapter regarding interest and penalties 1565 on delinquent taxesshallapply to the surtax. Discretionary 1566 sales surtaxes mayshallnot be included in the computation of 1567 estimated taxes pursuant to s. 212.11. Notwithstanding any other 1568 provision of law, a dealer need not separately state the amount 1569 of the surtax on the charge ticket, sales slip, invoice, or 1570 other tangible evidence of sale. 1571 (a) As used inFor the purposes ofthis section and s. 1572 212.055, the “proceeds” of aanysurtax means all funds 1573 collected and received by the department pursuant to a specific 1574 authorization and levy under s. 212.055, includinganyinterest 1575 and penalties on delinquent surtaxes. 1576 (b) The proceeds of a discretionary sales surtax collected 1577 by the selling dealer located in a county imposing the surtax 1578 shall be returned, less the cost of administration, to the 1579 county where the selling dealer is located. The proceeds shall 1580 be transferred to the Discretionary Sales Surtax Clearing Trust 1581 Fund. A separate account shall be established in the trust fund 1582 for each county imposing a discretionary surtax. The amount 1583 deducted for the costs of administration may not exceed 3 1584 percent of the total revenue generated for all counties levying 1585 a surtax authorized underins. 212.055. The amount deducted for 1586 the costs of administration may be used only for costs that are 1587 solely and directly attributable to the surtax. The total cost 1588 of administration shall be prorated among those counties levying 1589 the surtax based onthe basis ofthe amount collected for a 1590 particular county compared to the total amount collected for all 1591 counties. The department shall distribute the moneys in the 1592 trust fund to the appropriate counties each month, unless 1593 otherwise provided in s. 212.055. 1594 (c)1.AAnydealer located in a county that does not impose 1595 a discretionary sales surtax but who collects the surtax due to 1596 sales of tangible personal property or services delivered 1597 outside the county shall remit monthly the proceeds of the 1598 surtax to the department to be deposited into an account in the 1599 Discretionary Sales Surtax Clearing Trust Fund which is separate 1600 from the county surtax collection accounts. The department shall 1601 distribute funds in this account using a distribution factor 1602 determined for each county that levies a surtax and multiplied 1603 by the amount of funds in the account and available for 1604 distribution. 1605 1. The distribution factor for each county equals the 1606 product of: 1607 a. The county’s latest official population determined 1608 pursuant to s. 186.901; 1609 b. The county’s rate of surtax; and 1610 c. The number of months the county has levied a surtax 1611 during the most recent distribution period,;divided by the sum 1612 of all such products of the counties levying the surtax during 1613 the most recent distribution period. 1614 2. The department shall compute distribution factors for 1615 eligible counties once each quarter and make appropriate 1616 quarterly distributions. 1617 3. A county that fails to timely provide the information 1618 required by this section to the department authorizes the 1619 department, by such action,to use the best information 1620 available to it in distributing surtax revenues to the county. 1621 If this information is unavailable to the department, the 1622 department may partially or entirely disqualify the county from 1623 receiving surtax revenues under this paragraph. A county that 1624 fails to provide timely information waives its right to 1625 challenge the department’s determination of the county’s share, 1626 if any, of revenues provided under this paragraph. 1627(5) No discretionary sales surtax or increase or decrease1628in the rate of any discretionary sales surtax shall take effect1629on a date other than January 1. No discretionary sales surtax1630shall terminate on a day other than December 31.1631 (6) The governing body of aanycounty levying a 1632 discretionary sales surtax shall enact an ordinance levying the 1633 surtax in accordance with the procedures described in s. 1634 125.66(2). 1635 (7)(a)An adoption, a repeal, or a rate change of a surtax 1636 by the governing body of aanycounty levying a discretionary 1637 sales surtax or the school board of aanycounty levying the 1638 school capital outlay surtax authorized by s. 212.055(6) is 1639 effective on April 1. 1640 (a) A county or school board that adopts, repeals, or 1641 changes the rate of such surtax shall notify the department 1642 within 10 days after final adoption by ordinance or referendum 1643of an imposition, termination, or rate change of the surtax, but 1644 no later than the October 20 immediately preceding the April 1 1645November 16 prior to theeffective date. The notice must specify 1646 the time period during which the surtax iswill bein effect and 1647 the rate, and must include a copy of the ordinance and such 1648 other information as the department requires by rule. Failure to 1649 timely provide such notification to the department shall result 1650 in the delay of the effective date fora period of1 year. 1651 (b) In addition to the notification required by paragraph 1652 (a), the governing body of aanycounty proposing to levy a 1653 discretionary sales surtax or the school board of aanycounty 1654 proposing to levy the school capital outlay surtax authorized by 1655 s. 212.055(6) shall notify the department by October 1 if the 1656 referendum or consideration of the ordinance that would result 1657 in imposition, termination, or rate change of the surtax is 1658 scheduled to occur on or after October 1 of that year. Failure 1659 to timely provide such notification to the department shall 1660 result in the delay of the effective date fora period of1 1661 year. 1662 (c) The department shall provide notice to affected sellers 1663 of the adoption, repeal, or rate change of the surtax by the 1664 February 1 immediately preceding the April 1 effective date. 1665 (d) Notwithstanding the date set in an ordinance for the 1666 termination of a surtax, a surtax may terminate only on March 1667 31. A surtax imposed before January 1, 2014, for which an 1668 ordinance provides a different termination date, also terminates 1669 on the March 31 after the termination date established in the 1670 ordinance. 1671 (8) With respect to aanymotor vehicle or mobile home of a 1672 class or type thatwhichis required to be registered in this 1673 state, the tax due on a transaction occurring in the taxing 1674 countyas herein providedshall be collected from the purchaser 1675 or user incident to the titling and registration of such 1676 property, irrespective of whether such titling or registration 1677 occurs in the taxing county. 1678 (9) The department may certify vendor databases and shall 1679 purchase or otherwise make available a database or databases, 1680 singly or in combination, which describe boundary changes for 1681 all taxing jurisdictions, including a description of the change 1682 and the effective date of a boundary change; provide all sales 1683 and use tax rates by jurisdiction; assign to each five-digit and 1684 nine-digit zip code the proper rate and jurisdiction, and apply 1685 the lowest combined rate imposed in the zip code if the area 1686 includes more than one tax rate in any level of taxing 1687 jurisdiction; and use address-based boundary database records 1688 for assigning taxing jurisdictions and associated tax rates. 1689 (a) A seller or certified service provider that collects 1690 and remits the state tax and local tax imposed by this chapter 1691 shall be held harmless from tax, interest, and penalties due 1692 solely as a result of relying on erroneous data on tax rates, 1693 boundaries, or taxing jurisdiction assignments provided by the 1694 state if the seller or certified service provider exercises due 1695 diligence when employing an electronic database provided by the 1696 department under this subsection or employing a state-certified 1697 database to determine the taxing jurisdiction and tax rate for a 1698 transaction. 1699 (b) If a seller or certified service provider is unable to 1700 determine the applicable rate and jurisdiction using an address 1701 based database record after exercising due diligence, the seller 1702 or certified service provider may apply the applicable rate 1703 associated with the purchaser’s nine-digit zip code. 1704 (c) If a nine-digit zip code designation is not available 1705 for a street address, or if a seller or certified service 1706 provider is unable to determine the nine-digit zip code 1707 designation applicable to a purchase after exercising due 1708 diligence, the seller or certified service provider may apply 1709 the rate associated with the five-digit zip code. 1710 (d) There is a rebuttable presumption that a seller or 1711 certified service provider has exercised due diligence if the 1712 seller or certified service provider has attempted to determine: 1713 1. The tax rate and jurisdiction by using state-certified 1714 software that makes this assignment from the street address and 1715 zip code information applicable to the purchase; or 1716 2. The nine-digit zip code designation by using state 1717 certified software that makes this designation from the street 1718 address and the five-digit zip code applicable to a purchase. 1719 (e) If a seller or certified service provider does not use 1720 one of the methods specified in paragraph (a), the seller or 1721 certified service provider may be held liable to the department 1722 for tax, interest, and penalties that are due for charging and 1723 collecting the incorrect amount of tax. 1724 (10) A purchaser shall be held harmless from tax, interest, 1725 and penalties for having failed to pay the amount of sales or 1726 use tax due solely because: 1727 (a) The seller or certified service provider relied on 1728 erroneous data on tax rates, boundaries, or taxing jurisdiction 1729 assignments provided by the department; 1730 (b) A purchaser holding a direct-pay permit relied on 1731 erroneous data on tax rates, boundaries, or taxing jurisdiction 1732 assignments provided by the department; or 1733 (c) A purchaser relied on erroneous data supplied in a 1734 database described in paragraph (9)(a). 1735 (11) A seller is not liable for failing to collect tax at 1736 the new tax rate if: 1737 (a) The new rate takes effect within 30 days after the new 1738 rate is enacted; 1739 (b) The seller collected the tax at the preceding rate; 1740 (c) The seller’s failure to collect the tax at the new rate 1741 does not extend beyond 30 days after the enactment of the new 1742 rate; and 1743 (d) The seller did not fraudulently fail to collect at the 1744 new rate or solicit purchasers based on the preceding rate. 1745 Section 8. Paragraph (c) of subsection (2) and subsections 1746 (3) and (5) of section 212.06, Florida Statutes, are amended, 1747 and subsection (17) is added to that section, to read: 1748 212.06 Sales, storage, use tax; collectible from dealers; 1749 “dealer” defined; dealers to collect from purchasers; 1750 legislative intent as to scope of tax.— 1751 (2) 1752 (c) The term “dealer” is further defined to mean aevery1753 person, as used in this chapter,who sells at retail or who 1754 offers for sale at retail, or who has in his or her possession 1755 for sale at retail;orfor use, consumption, or distribution; or 1756 for storage to be used or consumed in this state, tangible 1757 personal propertyas defined herein, including a retailer who1758transacts a mail order sale. 1759 (3)(a) Except as provided in paragraph (b), every dealer 1760 making sales, whether within or outside the state, of tangible 1761 personal property for distribution, storage, or use or other 1762 consumption, in this state, shall, at the time of making sales, 1763 collect the tax imposed by this chapter from the purchaser. 1764 (b) Notwithstanding subsection (17), a purchaser of direct 1765 mail who is not a holder of a direct-pay permit shall, in 1766 conjunction with the purchase, provide a direct-mail form or 1767 information to the seller to show the jurisdictions to which the 1768 direct mail is delivered to recipients. 1769 1. Upon receipt of such information from the purchaser, the 1770 seller shall collect the tax according to the delivery 1771 information provided by the purchaser. In the absence of bad 1772 faith, the seller is relieved of further obligation to collect 1773 tax on a transaction for which the seller has collected tax 1774 pursuant to the delivery information provided by the purchaser. 1775 2. If the purchaser of direct mail does not have a direct 1776 pay permit and does not provide the seller with a direct-mail 1777 form or delivery information, the seller shall collect the tax 1778 according to subparagraph (17)(c)5. This paragraph does not 1779 limit a purchaser’s obligation to remit sales or use tax to a 1780 state to which the direct mail is delivered. 1781 3. If a purchaser of direct mail provides the seller with 1782 documentation of direct-pay authority, the purchaser is not 1783 required to provide a direct-mail form or delivery information 1784 to the seller.A purchaser of printed materials shall have sole1785responsibility for the taxes imposed by this chapter on those1786materials when the printer of the materials delivers them to the1787United States Postal Service for mailing to persons other than1788the purchaser located within and outside this state. Printers of1789materials delivered by mail to persons other than the purchaser1790located within and outside this state shall have no obligation1791or responsibility for the payment or collection of any taxes1792imposed under this chapter on those materials. However, printers1793are obligated to collect the taxes imposed by this chapter on1794printed materials when all, or substantially all, of the1795materials will be mailed to persons located within this state.1796For purposes of the printer’s tax collection obligation, there1797is a rebuttable presumption that all materials printed at a1798facility are mailed to persons located within the same state as1799that in which the facility is located. A certificate provided by1800the purchaser to the printer concerning the delivery of the1801printed materials for that purchase or all purchases shall be1802sufficient for purposes of rebutting the presumption created1803herein.1804 4.2.The department mayof Revenue is authorized toadopt 1805 rules and forms to administerimplement the provisions ofthis 1806 paragraph. 1807 (5)(a)1.Except as provided in subparagraph 2., It is not1808the intention ofThis chapter does nottolevy a tax upon 1809 tangible personal property imported, produced, or manufactured 1810 in this state for export if:, provided that tangible personal1811property may not be considered as being imported, produced, or1812manufactured for export unless1813 1. The importer, producer, or manufacturer: 1814 a. Delivers the tangible personal propertysameto a 1815 licensed exporter for exporting or to a common carrier for 1816 shipment outside the state or mails the same by United States 1817 mail to a destination outside the state;or, in the case of1818aircraft being exported under their own power to a destination1819outside the continental limits of the United States, by1820submission1821 b. Submits to the departmentofa duly signed and validated 1822 United States customs declaration for an aircraft that is 1823 exported under its own power to a destination outside of the 1824 continental United States which shows,showingthe departure of 1825 the aircraft from the continental United States and; and further1826with respect to aircraft,the canceled United States registry of 1827 thesaidaircraft; orin the case of1828 c. Submits documentation, as specified by rule, to the 1829 department which shows the departure of an aircraft of foreign 1830 registry from the continental United States on which parts and 1831 equipment have been installedon aircraft of foreign registry,1832by submission to the department of documentation, the extent of1833which shall be provided by rule, showing the departure of the1834aircraft from the continental United States; ornor is it the1835intention of this chapter to levy a tax on any sale which1836 2. The state is prohibited from taxing the sale under the 1837 Constitution or laws of the United States. 1838 1839 Every retail sale made to a person physically present at the 1840 time of sale shall be presumed to have been delivered in this 1841 state. 18422.a. Notwithstanding subparagraph 1., a tax is levied on1843each sale of tangible personal property to be transported to a1844cooperating state as defined in sub-subparagraph c., at the rate1845specified in sub-subparagraph d. However, a Florida dealer will1846be relieved from the requirements of collecting taxes pursuant1847to this subparagraph if the Florida dealer obtains from the1848purchaser an affidavit setting forth the purchaser’s name,1849address, state taxpayer identification number, and a statement1850that the purchaser is aware of his or her state’s use tax laws,1851is a registered dealer in Florida or another state, or is1852purchasing the tangible personal property for resale or is1853otherwise not required to pay the tax on the transaction. The1854department may, by rule, provide a form to be used for the1855purposes set forth herein.1856b. For purposes of this subparagraph, “a cooperating state”1857is one determined by the executive director of the department to1858cooperate satisfactorily with this state in collecting taxes on1859mail order sales. No state shall be so determined unless it1860meets all the following minimum requirements:1861(I) It levies and collects taxes on mail order sales of1862property transported from that state to persons in this state,1863as described in s. 212.0596, upon request of the department.1864(II) The tax so collected shall be at the rate specified in1865s. 212.05, not including any local option or tourist or1866convention development taxes collected pursuant to s. 125.01041867or this chapter.1868(III) Such state agrees to remit to the department all1869taxes so collected no later than 30 days from the last day of1870the calendar quarter following their collection.1871(IV) Such state authorizes the department to audit dealers1872within its jurisdiction who make mail order sales that are the1873subject of s. 212.0596, or makes arrangements deemed adequate by1874the department for auditing them with its own personnel.1875(V) Such state agrees to provide to the department records1876obtained by it from retailers or dealers in such state showing1877delivery of tangible personal property into this state upon1878which no sales or use tax has been paid in a manner similar to1879that provided in sub-subparagraph g.1880c. For purposes of this subparagraph, “sales of tangible1881personal property to be transported to a cooperating state”1882means mail order sales to a person who is in the cooperating1883state at the time the order is executed, from a dealer who1884receives that order in this state.1885d. The tax levied by sub-subparagraph a. shall be at the1886rate at which such a sale would have been taxed pursuant to the1887cooperating state’s tax laws if consummated in the cooperating1888state by a dealer and a purchaser, both of whom were physically1889present in that state at the time of the sale.1890e. The tax levied by sub-subparagraph a., when collected,1891shall be held in the State Treasury in trust for the benefit of1892the cooperating state and shall be paid to it at a time agreed1893upon between the department, acting for this state, and the1894cooperating state or the department or agency designated by it1895to act for it; however, such payment shall in no event be made1896later than 30 days from the last day of the calendar quarter1897after the tax was collected. Funds held in trust for the benefit1898of a cooperating state shall not be subject to the service1899charges imposed by s. 215.20.1900f. The department is authorized to perform such acts and to1901provide such cooperation to a cooperating state with reference1902to the tax levied by sub-subparagraph a. as is required of the1903cooperating state by sub-subparagraph b.1904g. In furtherance of this act, dealers selling tangible1905personal property for delivery in another state shall make1906available to the department, upon request of the department,1907records of all tangible personal property so sold. Such records1908shall include a description of the property, the name and1909address of the purchaser, the name and address of the person to1910whom the property was sent, the purchase price of the property,1911information regarding whether sales tax was paid in this state1912on the purchase price, and such other information as the1913department may by rule prescribe.1914 (b)1.Notwithstandingthe provisions ofparagraph (a),it1915is not the intention ofthis chapter does nottolevy a tax on 1916 the sale of tangible personal property to a nonresident dealer 1917 who does not hold a Florida sales tax registration if, provided1918 suchnonresidentdealer furnishes the seller a statement 1919 declaring that the tangible personal property will be 1920 transported outside this state by the nonresident dealer for the 1921 sole purpose of resaleand for no other purpose. 1922 1. The statement mustshallinclude, but not be limited to,1923 the nonresident dealer’s name, address, applicable passport or 1924 visa number, arrival-departure card number, and evidence of 1925 authority to do business in the nonresident dealer’s home state 1926 or country, such as his or her business name and address, 1927 occupational license number, if applicable, oranyother 1928 suitable requirement. The statement shall be signed by the 1929 nonresident dealer andshallinclude the following sentence: 1930 “Under penalties of perjury, I declare that I have read the 1931 foregoing, and the facts alleged are true to the best of my 1932 knowledge and belief.” 1933 2. The burden of proofof subparagraph 1.rests with the 1934 seller, who must retain the proper documentation to support the 1935 exempt sale. The exempt transaction is subject to verification 1936 by the department. 1937 (c) Notwithstandingthe provisions ofparagraph (a),it is1938not the intention ofthis chapter does nottolevy a tax on the 1939 sale by a printer to a nonresident print purchaser of material 1940 printed by that printer for thatnonresidentprint purchaser if 1941whenthe print purchaser does not furnish the printer a resale 1942 certificate containing a sales tax registration number but does 1943 furnishto the printera statement declaring that such material 1944 will be resold by the nonresident print purchaser. 1945 (17) This subsection shall be used to determine the 1946 location where a transaction occurs for purposes of applying the 1947 tax imposed by this chapter. 1948 (a) As used in this subsection, the term: 1949 1. “Product” means tangible personal property, a digital 1950 good, or a service. 1951 2. “Receive” and “receipt” mean taking possession of 1952 tangible personal property, making first use of services, or 1953 taking possession or making first use of digital goods, 1954 whichever occurs first. The terms do not include possession by a 1955 shipping company on behalf of the purchaser. 1956 3. “Transportation equipment” means: 1957 a. Locomotives and rail cars that are used for the carriage 1958 of persons or property in interstate commerce; 1959 b. Trucks and truck tractors that have a gross vehicle 1960 weight rating (GVWR) of 10,001 pounds or greater, trailers, 1961 semitrailers, or passenger buses that are registered through the 1962 International Registration Plan and operated under the authority 1963 of a carrier authorized and certificated by the United States 1964 Department of Transportation or another federal authority to 1965 engage in the carriage of persons or property in interstate 1966 commerce; 1967 c. Aircraft that are operated by air carriers authorized 1968 and certificated by the United States Department of 1969 Transportation or another federal or a foreign authority to 1970 engage in the carriage of persons or property in interstate or 1971 foreign commerce; or 1972 d. Containers designed for use on and component parts 1973 attached or secured on the items set forth in sub-subparagraphs 1974 a., b., and c. 1975 (b) This subsection does not apply to sales or use taxes 1976 levied on: 1977 1. The retail sale or transfer of a boat, modular home, 1978 manufactured home, or mobile home. 1979 2. The retail sale, excluding a lease or rental, of a motor 1980 vehicle or an aircraft that does not qualify as transportation 1981 equipment. The lease or rental of these items is deemed to have 1982 occurred in accordance with paragraph (e). 1983 3. The retail sale of tangible personal property by a 1984 florist. 1985 1986 Such retail sales occur at the location determined under s. 1987 212.054(4). 1988 (c) The retail sale of a product, excluding a lease or 1989 rental, occurs: 1990 1. When the product is received by the purchaser at a 1991 business location of the seller, at that business location; 1992 2. When the product is not received by the purchaser at a 1993 business location of the seller, at the location of receipt by 1994 the purchaser, or the purchaser’s donee, designated as such by 1995 the purchaser, including the location indicated by instructions 1996 for delivery to the purchaser or donee, known to the seller; 1997 3. If subparagraphs 1. and 2. do not apply, at the location 1998 indicated by an address for the purchaser which is available 1999 from the business records of the seller which are maintained in 2000 the ordinary course of the seller’s business, if use of this 2001 address does not constitute bad faith; 2002 4. If subparagraphs 1., 2., and 3. do not apply, at the 2003 location indicated by an address for the purchaser obtained 2004 during the consummation of the sale, including the address of a 2005 purchaser’s payment instrument, if no other address is available 2006 and use of this address does not constitute bad faith; or 2007 5. If subparagraphs 1.-4. do not apply, including when the 2008 seller is without sufficient information to apply the previous 2009 subparagraphs, at the address from which tangible personal 2010 property was shipped, from which the digital good or the 2011 computer software delivered electronically was first available 2012 for transmission by the seller, or from which the service was 2013 provided, disregarding a location that merely provided the 2014 digital transfer of the product sold. 2015 (d) The lease or rental of tangible personal property, 2016 other than property identified in paragraphs (e) and (f), 2017 occurs: 2018 1. For a lease or rental that requires recurring periodic 2019 payments, when the first periodic payment occurs in accordance 2020 with paragraph (c), notwithstanding the exclusion of lease or 2021 rental in paragraph (c). Subsequent periodic payments are deemed 2022 to have occurred at the primary property location for each 2023 period covered by the payment. The primary property location is 2024 determined by the address for the property provided by the 2025 lessee which is available to the lessor from its records 2026 maintained in the ordinary course of business, if use of this 2027 address does not constitute bad faith. The property location is 2028 not altered by intermittent use of the property at different 2029 locations, such as use of business property that accompanies 2030 employees on business trips and service calls. 2031 2. For a lease or rental that does not require recurring 2032 periodic payments, when the payment occurs in accordance with 2033 paragraph (c), notwithstanding the exclusion of a lease or 2034 rental in paragraph (c). 2035 2036 This paragraph does not affect the imposition or computation of 2037 sales or use tax on leases or rentals based on a lump sum or 2038 accelerated basis or on the acquisition of property for lease. 2039 (e) The lease or rental of a motor vehicle or an aircraft 2040 that does not qualify as transportation equipment shall be 2041 sourced as follows: 2042 1. For a lease or rental that requires recurring periodic 2043 payments, each periodic payment is deemed to take place at the 2044 primary property location. The primary property location is 2045 determined by the address for the property provided by the 2046 lessee which is available to the lessor from its records 2047 maintained in the ordinary course of business, if use of this 2048 address does not constitute bad faith. This location may not be 2049 altered by intermittent use at different locations. 2050 2. For a lease or rental that does not require recurring 2051 periodic payments, the payment is deemed to take place in 2052 accordance with paragraph (d), notwithstanding the exclusion of 2053 a lease or rental in paragraph (d). 2054 2055 This paragraph does not affect the imposition or computation of 2056 sales or use tax on leases or rentals based on a lump sum or 2057 accelerated basis or on the acquisition of property for lease. 2058 (f) The retail sale, including a lease or rental, of 2059 transportation equipment is deemed to take place in accordance 2060 with paragraph (c), notwithstanding the exclusion of a lease or 2061 rental in paragraph (c). 2062 Section 9. Paragraph (c) of subsection (1) of section 2063 212.07, Florida Statutes, is amended, and subsection (10) is 2064 added to that section, to read: 2065 212.07 Sales, storage, use tax; tax added to purchase 2066 price; dealer not to absorb; liability of purchasers who cannot 2067 prove payment of the tax; penalties; general exemptions.— 2068 (1) 2069 (c) Unless the purchaser of tangible personal property that 2070 is incorporated into tangible personal property manufactured, 2071 produced, compounded, processed, or fabricated for one’s own use 2072 and subject to the tax imposed under s. 212.06(1)(b) or is 2073 purchased for export under s. 212.06(5)(a)1.extends a 2074 certificate in compliance with the rules of the department, the 2075 dealer isshall himself or herself beliable for and shall pay 2076 the tax. 2077 (10) The executive director may maintain and publish a 2078 taxability matrix in a downloadable electronic format that has 2079 been approved by the governing board of the Streamlined Sales 2080 and Use Tax Agreement. 2081 (a) The state shall provide notice of changes to the 2082 taxability of the products or services listed in the taxability 2083 matrix. 2084 (b) A seller or certified service provider who collects and 2085 remits the state and local tax imposed by this chapter shall be 2086 held harmless from tax, interest, and penalties for having 2087 charged and collected the incorrect amount of sales or use tax 2088 due solely because of relying on erroneous data provided by the 2089 state in the taxability matrix. 2090 (c) A purchaser shall be held harmless from penalties for 2091 having failed to pay the correct amount of sales or use tax due 2092 solely because: 2093 1. The seller or certified service provider relied on 2094 erroneous data provided by the state in the taxability matrix 2095 completed by the state; 2096 2. A purchaser relied on erroneous data provided by the 2097 state in the taxability matrix completed by the state; or 2098 3. A purchaser holding a direct-pay permit relied on 2099 erroneous data provided by the state in the taxability matrix 2100 completed by the state. 2101 (d) A purchaser shall be held harmless from tax and 2102 interest for having failed to pay the correct amount of sales or 2103 use tax due solely because of the state’s erroneous 2104 classification of the transaction as “taxable” or “exempt,” 2105 “included in sales price” or “excluded from sales price,” or 2106 “included in the definition” or “excluded from the definition.” 2107 Section 10. Subsections (1) and (2) and paragraphs (b) and 2108 (c) of subsection (17) of section 212.08, Florida Statutes, are 2109 amended to read: 2110 212.08 Sales, rental, use, consumption, distribution, and 2111 storage tax; specified exemptions.—The sale at retail, the 2112 rental, the use, the consumption, the distribution, and the 2113 storage to be used or consumed in this state of the following 2114 are hereby specifically exempt from the tax imposed by this 2115 chapter. 2116 (1) EXEMPTIONS; GENERAL GROCERIES.— 2117 (a) Food and food ingredientsproductsfor human 2118 consumption are exempt from the tax imposed by this chapter. 2119 (b)For the purpose of this chapter,As used in this 2120 subsection, the term “food and food ingredientsproducts” means 2121 substances, whether in liquid, concentrated, solid, frozen, 2122 dried, or dehydrated form, which are sold for ingestion or 2123 chewing by humans and are consumed for their taste or 2124 nutritional valueedible commodities, whether processed, cooked,2125raw, canned, or in any other form, which are generally regarded2126as food. This includes, but is not limited to, all of the 2127 following: 21281. Cereals and cereal products, baked goods, oleomargarine,2129meat and meat products, fish and seafood products, frozen foods2130and dinners, poultry, eggs and egg products, vegetables and2131vegetable products, fruit and fruit products, spices, salt,2132sugar and sugar products, milk and dairy products, and products2133intended to be mixed with milk.21342. Natural fruit or vegetable juices or their concentrates2135or reconstituted natural concentrated fruit or vegetable juices,2136whether frozen or unfrozen, dehydrated, powdered, granulated,2137sweetened or unsweetened, seasoned with salt or spice, or2138unseasoned; coffee, coffee substitutes, or cocoa; and tea,2139unless it is sold in a liquid form.2140 1.3.Bakery products sold by bakeries, pastry shops, or 2141 like establishments, if sold without eating utensils. For 2142 purposes of this subparagraph, bakery products include bread, 2143 rolls, buns, biscuits, bagels, croissants, pastries, doughnuts, 2144 Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and 2145 tortillasthat do not have eating facilities. 2146 2. Dietary supplements, other than tobacco, if the 2147 supplements are a product intended to supplement the diet which 2148 contains one or more of the following dietary ingredients: a 2149 vitamin; a mineral; an herb or other botanical; an amino acid; a 2150 dietary substance for use by humans to supplement the diet by 2151 increasing the total dietary intake; or a concentrate, 2152 metabolite, constituent, extract, or combination of an 2153 ingredient described in this subparagraph which is intended for 2154 ingestion in tablet, capsule, powder, softgel, gelcap, or liquid 2155 form or, if not intended for ingestion in such a form, is not 2156 represented as conventional food and is not represented for use 2157 as a sole item of a meal or of the diet, and which is required 2158 to be labeled as a dietary supplement, identifiable by the 2159 supplemental facts panel found on the nutrition label and as 2160 required pursuant to 21 C.F.R. s. 101.36. 2161 (c) The exemption provided by this subsection does not 2162 apply to: 21631. Food products sold as meals for consumption on or off2164the premises of the dealer.21652. Food products furnished, prepared, or served for2166consumption at tables, chairs, or counters or from trays,2167glasses, dishes, or other tableware, whether provided by the2168dealer or by a person with whom the dealer contracts to furnish,2169prepare, or serve food products to others.21703. Food products ordinarily sold for immediate consumption2171on the seller’s premises or near a location at which parking2172facilities are provided primarily for the use of patrons in2173consuming the products purchased at the location, even though2174such products are sold on a “take out” or “to go” order and are2175actually packaged or wrapped and taken from the premises of the2176dealer.21774. Sandwiches sold ready for immediate consumption on or2178off the seller’s premises.21795. Food products sold ready for immediate consumption2180within a place, the entrance to which is subject to an admission2181charge.2182 1.6.Food and food ingredients sold as prepared food. 2183 a. The term “prepared food” means: 2184 (I) Food sold in a heated state or heated by the seller; 2185 (II) Two or more food ingredients mixed or combined by the 2186 seller for sale as a single item; or 2187 (III) Food sold with eating utensils provided by the 2188 seller, including plates, knives, forks, spoons, glasses, cups, 2189 napkins, or straws. A plate does not include a container or 2190 packaging used to transport food. 2191 b. Prepared food does not include food that is only cut, 2192 repackaged, or pasteurized by the seller, and eggs, fish, meat, 2193 poultry, and foods containing these raw animal foods requiring 2194 cooking by the consumer as recommended by the Food and Drug 2195 Administration Food Code in chapter 3, subpart 401.11 for the 2196 prevention of food-borne illness.Food products sold as hot2197prepared food products.2198 2.7.Soft drinks, including, but not limited to, any2199nonalcoholic beverage, any preparation or beverage commonly2200referred to as a “soft drink,” or any noncarbonated drink made2201from milk derivatives or tea, if sold in cans or similar2202containers. The term “soft drinks” means nonalcoholic beverages 2203 that contain natural or artificial sweeteners. Soft drinks do 2204 not include beverages that contain milk or milk products; soy, 2205 rice, or similar milk substitutes; or greater than 50 percent of 2206 vegetable or fruit juice by volume. 22078. Ice cream, frozen yogurt, and similar frozen dairy or2208nondairy products in cones, small cups, or pints, popsicles,2209frozen fruit bars, or other novelty items, whether or not sold2210separately.22119. Food that is prepared, whether on or off the premises,2212and sold for immediate consumption. This does not apply to food2213prepared off the premises and sold in the original sealed2214container, or the slicing of products into smaller portions.2215 3.10.Food and food ingredientsproductssold through a 2216 vending machine, pushcart, motor vehicle, or any other form of2217vehicle. 2218 4.11.Candy andanysimilar productsproductregarded as 2219 candy or confection, based on its normal use, as indicated on2220the label or advertising thereof. The term “candy” means a 2221 preparation of sugar, honey, or other natural or artificial 2222 sweeteners in combination with chocolate, fruits, nuts, or other 2223 ingredients or flavorings in the form of bars, drops, or pieces. 2224 Candy does not include a preparation that contains flour and 2225 does not require refrigeration. 2226 5. Tobacco. 222712. Bakery products sold by bakeries, pastry shops, or like2228establishments having eating facilities, except when sold for2229consumption off the seller’s premises.223013. Food products served, prepared, or sold in or by2231restaurants, lunch counters, cafeterias, hotels, taverns, or2232other like places of business.2233(d) As used in this subsection, the term:22341. “For consumption off the seller’s premises” means that2235the food or drink is intended by the customer to be consumed at2236a place away from the dealer’s premises.22372. “For consumption on the seller’s premises” means that2238the food or drink sold may be immediately consumed on the2239premises where the dealer conducts his or her business. In2240determining whether an item of food is sold for immediate2241consumption, the customary consumption practices prevailing at2242the selling facility shall be considered.22433. “Premises” shall be construed broadly, and means, but is2244not limited to, the lobby, aisle, or auditorium of a theater;2245the seating, aisle, or parking area of an arena, rink, or2246stadium; or the parking area of a drive-in or outdoor theater.2247The premises of a caterer with respect to catered meals or2248beverages shall be the place where such meals or beverages are2249served.22504. “Hot prepared food products” means those products,2251items, or components which have been prepared for sale in a2252heated condition and which are sold at any temperature that is2253higher than the air temperature of the room or place where they2254are sold. “Hot prepared food products,” for the purposes of this2255subsection, includes a combination of hot and cold food items or2256components where a single price has been established for the2257combination and the food products are sold in such combination,2258such as a hot meal, a hot specialty dish or serving, or a hot2259sandwich or hot pizza, including cold components or side items.2260 (d)(e)1.Food or food ingredients or drinks not exempt 2261 under paragraphs (a), (b), and (c), and (d)are exempt if,2262notwithstanding those paragraphs, whenpurchased with food 2263 coupons or Special Supplemental Food Program for Women, Infants, 2264 and Children vouchers issued underauthority offederal law. 2265 1.2.This paragraph is effective only while federal law 2266 prohibits a state’s participation in the federal food coupon 2267 program or Special Supplemental Food Program for Women, Infants, 2268 and Children if there is an official determination that state or 2269 local sales taxes are collected within that state on purchases 2270 of food or food ingredients or drinks with such coupons. 2271 2.3.This paragraph doesshallnot apply toanyfood or 2272 food ingredients or drinks on which federal law allowsshall2273permitsales taxes without penalty, such as termination of the 2274 state’s participation. 2275 (e) Dietary supplements that are sold as prepared food are 2276 not exempt. 2277 (2) EXEMPTIONS; MEDICAL.— 2278 (a) The following areThere shall beexempt from the tax 2279 imposed by this chapter: 2280 1. Drugs. 2281 2. Durable medical equipment, mobility-enhancing equipment, 2282 or prosthetic devices any medical products and supplies or2283medicinedispensed according to an individual prescription.or2284prescriptions written by a prescriber authorized by law to2285prescribe medicinal drugs;2286 3. Hypodermic needles.; hypodermic syringes;2287 4. Chemical compounds and test kits used for the diagnosis 2288 or treatment ofhumandisease, illness, or injury and intended 2289 for one-time use.;2290 5. Over-the-counter drugs, excluding grooming and hygiene 2291 products. 2292 6. Adhesive bandages, gauze, bandages, and adhesive tape. 2293 7. Funerals. However, tangible personal property used by 2294 funeral directors in the conduct of their business is taxable. 2295and common household remedies recommended and generally sold for2296internal or external use in the cure, mitigation, treatment, or2297prevention of illness or disease in human beings, but not2298including cosmetics or toilet articles, notwithstanding the2299presence of medicinal ingredients therein, according to a list2300prescribed and approved by the Department of Business and2301Professional Regulation, which list shall be certified to the2302Department of Revenue from time to time and included in the2303rules promulgated by the Department of Revenue. There shall also2304be exempt from the tax imposed by this chapter artificial eyes2305and limbs; orthopedic shoes; prescription eyeglasses and items2306incidental thereto or which become a part thereof; dentures;2307hearing aids; crutches; prosthetic and orthopedic appliances;2308and funerals. In addition, any2309 8. Items intended for one-time use which transfer essential 2310 optical characteristics to contact lenses.shall be exempt from2311the tax imposed by this chapter;However, this exemption applies 2312shall applyonly after $100,000 of the tax imposed by this 2313 chapter on such items has been paid in aanycalendar year by a 2314 taxpayer who claims the exemption in such year.Funeral2315directors shall pay tax on all tangible personal property used2316by them in their business.2317 (b) As used inFor the purposes ofthis subsection, the 2318 term: 2319 1. “Drug” means a compound, substance, or preparation, and 2320 a component of a compound, substance, or preparation, other than 2321 food and food ingredients, dietary supplements, and alcoholic 2322 beverages, which is: 2323 a. Recognized in the official United States Pharmacopeia 2324 National Formulary or the Homeopathic Pharmacopoeia of the 2325 United States; 2326 b. Intended for use in the diagnosis, cure, mitigation, 2327 treatment, or prevention of disease; or 2328 c. Intended to affect the structure or a function of the 2329 body. 2330 2. “Durable medical equipment” means equipment, including 2331 repair and replacement parts to such equipment, but excluding 2332 mobility-enhancing equipment, which can withstand repeated use, 2333 is primarily and customarily used to serve a medical purpose, 2334 generally is not useful to a person in the absence of illness or 2335 injury, and is not worn on or in the body. 2336 3. “Mobility-enhancing equipment” means equipment, 2337 including repair and replacement parts to such equipment, but 2338 excluding durable medical equipment, which: 2339 a. Is primarily and customarily used to provide or increase 2340 the ability to move from one place to another and which is 2341 appropriate for use in a home or motor vehicle. 2342 b. Is not generally used by persons with normal mobility. 2343 c. Does not include a motor vehicle or equipment on a motor 2344 vehicle normally provided by a motor vehicle manufacturer. 2345 4. “Prosthetic device” means a replacement, corrective, or 2346 supportive device, including repair or replacement parts to such 2347 equipment, which is worn on or in the body to: 2348 a. Artificially replace a missing portion of the body; 2349 b. Prevent or correct physical deformity or malfunction; or 2350 c. Support a weak or deformed portion of the body. 2351 5. “Grooming and hygiene products” mean soaps and cleaning 2352 solutions, shampoo, toothpaste, mouthwash, antiperspirants, and 2353 suntan lotions and sunscreens, regardless of whether the items 2354 meet the definition of an over-the-counter drug. 2355 6. “Over-the-counter drug” means a drug whose packaging 2356 contains a label that identifies the product as a drug as 2357 required by 21 C.F.R. s. 201.66. The over-the-counter drug label 2358 includes a drug-facts panel or a statement of the active 2359 ingredients, with a list of those ingredients contained in the 2360 compound, substance, or preparation.“Prosthetic and orthopedic2361appliances” means any apparatus, instrument, device, or2362equipment used to replace or substitute for any missing part of2363the body, to alleviate the malfunction of any part of the body,2364or to assist any disabled person in leading a normal life by2365facilitating such person’s mobility. Such apparatus, instrument,2366device, or equipment shall be exempted according to an2367individual prescription or prescriptions written by a physician2368licensed under chapter 458, chapter 459, chapter 460, chapter2369461, or chapter 466, or according to a list prescribed and2370approved by the Department of Health, which list shall be2371certified to the Department of Revenue from time to time and2372included in the rules promulgated by the Department of Revenue.23732. “Cosmetics” means articles intended to be rubbed,2374poured, sprinkled, or sprayed on, introduced into, or otherwise2375applied to the human body for cleansing, beautifying, promoting2376attractiveness, or altering the appearance and also means2377articles intended for use as a compound of any such articles,2378including, but not limited to, cold creams, suntan lotions,2379makeup, and body lotions.23803. “Toilet articles” means any article advertised or held2381out for sale for grooming purposes and those articles that are2382customarily used for grooming purposes, regardless of the name2383by which they may be known, including, but not limited to, soap,2384toothpaste, hair spray, shaving products, colognes, perfumes,2385shampoo, deodorant, and mouthwash.2386 7.4.“Prescription” means an order, formula, or recipe 2387 issued by oral, written, electronic, or other means of 2388 transmission by a practitioner licensed under chapter 458, 2389 chapter 459, chapter 460, chapter 461, or chapter 466. The term 2390 also includes an orally transmitted order by the lawfully 2391 designated agent of such practitioner, and an order written or 2392 transmitted by a practitioner licensed to practice in a 2393 jurisdiction other than this state, but only if the pharmacist 2394 called upon to dispense the order determines, in the exercise of 2395 his or her professional judgment, that the order is valid and 2396 necessary for the treatment of a chronic or recurrent illness 2397includes any order for drugs or medicinal supplies written or2398transmitted by any means of communication by a duly licensed2399practitioner authorized by the laws of the state to prescribe2400such drugs or medicinal supplies and intended to be dispensed by2401a pharmacist.The term also includes an orally transmitted order2402by the lawfully designated agent of such practitioner. The term2403also includes an order written or transmitted by a practitioner2404licensed to practice in a jurisdiction other than this state,2405but only if the pharmacist called upon to dispense such order2406determines, in the exercise of his or her professional judgment,2407that the order is valid and necessary for the treatment of a2408chronic or recurrent illness. The term also includes a2409pharmacist’s order for a product selected from the formulary2410created pursuant to s. 465.186. A prescription may be retained2411in written form, or the pharmacist may cause it to be recorded2412in a data processing system, provided that such order can be2413produced in printed form upon lawful request.2414 (c) Chlorine isshallnotbeexempt from the tax imposed by 2415 this chapter when used for the treatment of water in swimming 2416 pools. 2417 (d)Lithotripters are exempt.2418(e)Human organs are exempt from the tax imposed by this 2419 chapter. 2420(f) Sales of drugs to or by physicians, dentists,2421veterinarians, and hospitals in connection with medical2422treatment are exempt.2423(g) Medical products and supplies used in the cure,2424mitigation, alleviation, prevention, or treatment of injury,2425disease, or incapacity which are temporarily or permanently2426incorporated into a patient or client by a practitioner of the2427healing arts licensed in the state are exempt.2428(h) The purchase by a veterinarian of commonly recognized2429substances possessing curative or remedial properties which are2430ordered and dispensed as treatment for a diagnosed health2431disorder by or on the prescription of a duly licensed2432veterinarian, and which are applied to or consumed by animals2433for alleviation of pain or the cure or prevention of sickness,2434disease, or suffering are exempt. Also exempt are the purchase2435by a veterinarian of antiseptics, absorbent cotton, gauze for2436bandages, lotions, vitamins, and worm remedies.2437 (e)(i)Sales of therapeutic veterinary diets specifically 2438 formulated to aid in the management of illness and disease of a 2439 diagnosed health disorder in an animal and which are only 2440 available from a licensed veterinarian are exempt from the tax 2441 imposed under this chapter. 2442(j) X-ray opaques, also known as opaque drugs and2443radiopaque, such as the various opaque dyes and barium sulphate,2444when used in connection with medical X rays for treatment of2445bodies of humans and animals, are exempt.2446 (f)(k)Parts, special attachments, special lettering, and 2447 other like items that are added to or attached to tangible 2448 personal property so that a handicapped person can use them are 2449 exempt from the tax imposed by this chapter ifwhensuch items 2450 are purchased by a person pursuant to an individual 2451 prescription. 2452 (g)(l)This subsection shall be strictly construed and 2453 enforced. 2454 (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.— 2455 (b) As used in this subsection, the term “overhead 2456 materials” means all tangible personal property, other than 2457 qualifying property as defined in s. 212.02(32)s. 212.02(14)(a)2458 and electricity, which is used or consumed in the performance of 2459 a qualifying contract, title to which property vests in or 2460 passes to the government under the contract. 2461 (c) As used in this subsection and in s. 212.02(32)s.2462212.02(14)(a), the term “qualifying contract” means a contract 2463 with the United States Department of Defense or the National 2464 Aeronautics and Space Administration, or a subcontract 2465 thereunder, but does not include a contract or subcontract for 2466 the repair, alteration, improvement, or construction of real 2467 property, unlessexcept to the extent thatpurchases made under 2468 such a contract would otherwise be exempt from the tax imposed 2469 by this chapter. 2470 Section 11. Section 212.094, Florida Statutes, is created 2471 to read: 2472 212.094 Purchaser request for refund or credit from 2473 dealer.— 2474 (1) If a purchaser seeks from a dealer a refund of or 2475 credit against a tax collected under this chapter by that 2476 dealer, the purchaser shall submit a written request for the 2477 refund or credit to the dealer in accordance with this section. 2478 The request must contain all information necessary for the 2479 dealer to determine the validity of the purchaser’s request. 2480 (2) The purchaser may not take other action against the 2481 dealer with respect to the requested refund or credit until the 2482 dealer has had 60 days to respond after receiving a completed 2483 request. 2484 (3) This section does not affect a person’s standing to 2485 claim a refund. 2486 (4) This section does not apply to refunds resulting from 2487 merchandise returned by a customer to a dealer. 2488 Section 12. Section 212.12, Florida Statutes, is amended to 2489 read: 2490 212.12 Dealer’s credit for collecting tax; penalties for 2491 noncompliance; powers of department to dealof Revenue in2492dealingwith delinquents;brackets applicable to taxable2493transactions;records required.— 2494 (1)(a)1.Notwithstanding any other law and for the purpose 2495 of compensating persons granting licenses for and the lessors of 2496 real and personal property taxed under this chapterhereunder, 2497for the purpose ofcompensating dealers in tangible personal 2498 property,for the purpose ofcompensating dealers providing 2499 communication services and taxable services,for the purpose of2500 compensating owners of places where admissions are collected, 2501 andfor the purpose ofcompensating remitters ofanytaxes or 2502 fees reported on the same documents usedutilizedfor the sales 2503 and use tax, as compensation for the keeping of prescribed 2504 records, filing timely tax returns, and the proper accounting 2505 and remitting of taxes by them, such seller, person, lessor, 2506 dealer, owner, and remitter(except dealers who make mail order2507sales)who files the return required pursuant to s. 212.11 only 2508 by electronic means and who pays the amount due on such return 2509 only by electronic means shall be allowed 2.5 percent of the 2510 amount of the tax due, accounted for, and remitted to the 2511 department in the form of a deduction. However, if the amount of 2512 the tax due and remitted to the department by electronic means 2513 for the reporting period exceeds $1,200, an allowance is not 2514 allowed forallamounts in excess of $1,200. For purposes of 2515 this paragraphsubparagraph, the term “electronic means” has the 2516 same meaning as provided in s. 213.755(2)(c). 25172. The executive director of the department is authorized2518to negotiate a collection allowance, pursuant to rules2519promulgated by the department, with a dealer who makes mail2520order sales. The rules of the department shall provide2521guidelines for establishing the collection allowance based upon2522the dealer’s estimated costs of collecting the tax, the volume2523and value of the dealer’s mail order sales to purchasers in this2524state, and the administrative and legal costs and likelihood of2525achieving collection of the tax absent the cooperation of the2526dealer. However, in no event shall the collection allowance2527negotiated by the executive director exceed 10 percent of the2528tax remitted for a reporting period.2529 (b) The departmentof Revenuemay deny the collection 2530 allowance if a taxpayer files an incomplete return or if the 2531 required tax return or tax is delinquent at the time of payment. 2532 1. For purposes of this chapter, an “incomplete return” is,2533for purposes of this chapter,a return thatwhichis lacking 2534 such uniformity, completeness, and arrangement that the physical 2535 handling, verification, review of the return, or determination 2536 of other taxes and fees reported on the return may not be 2537 readily accomplished. 2538 2. The department shall adopt rules requiring such 2539 information as it may deem necessary to ensure that the tax 2540 leviedhereunderis properly collected, reviewed, compiled, 2541 reported, and enforced, including, but not limited to: the 2542 amount of gross sales; the amount of taxable sales; the amount 2543 of tax collected or due; the amount of lawful refunds, 2544 deductions, or credits claimed; the amount claimed as the 2545 dealer’s collection allowance; the amount of penalty and 2546 interest; the amount due with the return; and such other 2547 information as the departmentof Revenuemay specify. The 2548 department shall require that transient rentals and agricultural 2549 equipment transactions be separately shown. Sales made through 2550 vending machines as defined in s. 212.0515 must be separately 2551 shown on the return. Sales made through coin-operated amusement 2552 machinesas defined by s. 212.02and the number of machines 2553 operated must be separately shown on the return or on a form 2554 prescribed by the department. If a separate form is required, 2555 the same penalties for late filing, incomplete filing, or 2556 failure to file as provided for the sales tax returnshallapply 2557 to the form. 2558 (c) The collection allowance and other credits or 2559 deductions provided in this chapter shall be applied 2560 proportionally to theanytaxes or fees reported on the same 2561 documents used for the sales and use tax. 2562 (d)1.A dealer entitled to the collection allowance 2563 provided in this section may elect to forego the collection 2564 allowance and direct that the amount be transferred into the 2565 Educational Enhancement Trust Fund. Such an election must be 2566 made with the timely filing of a return and may not be rescinded 2567once made. If a dealer who makes such an election files a 2568 delinquent return, underpays the tax, or files an incomplete 2569 return, the amount transferred into the Educational Enhancement 2570 Trust Fund shall be the amount of the collection allowance 2571 remaining after resolution of liability for all of the tax, 2572 interest, and penalty due on that return or underpayment of tax. 2573 The Department of Education shall distribute the remaining 2574 amount from the trust fund to the school districts that have 2575 adopted resolutions stating that those funds will be used to 2576 ensure that up-to-date technology is purchased for the 2577 classrooms in the district and that teachers are trained in the 2578 use of that technology. Revenues collected in districts that do 2579 not adopt such a resolution shall be equally distributed to 2580 districts that have adopted such resolutions. 2581 1.2.This paragraph applies to all taxes, surtaxes, andany2582 local option taxes administered under this chapter and remitted 2583 directly to the department. This paragraph does not apply to a 2584 locally imposed and self-administered convention development 2585 tax, tourist development tax, or tourist impact tax administered 2586 under this chapter. 2587 2.3.Revenues from the dealer-collection allowances shall 2588 be transferred quarterly from the General Revenue Fund to the 2589 Educational Enhancement Trust Fund. The departmentof Revenue2590 shall provide to the Department of Education quarterly 2591 information about such revenues by county to which the 2592 collection allowance was attributed. 2593 2594 Notwithstanding any provision of chapter 120 to the contrary, 2595 the departmentof Revenuemay adopt rules to carry out the 2596 amendment made by chapter 2006-52, Laws of Florida, to this 2597 section. 2598 (e) Notwithstanding paragraphs (b) and (c), a model 1 2599 seller, as defined in s. 213.256, under the Streamlined Sales 2600 and Use Tax Agreement is not entitled to the collection 2601 allowance described in paragraphs (a) and (b). 2602 (f) In addition to a collection allowance that may be 2603 provided under this subsection, the department may provide the 2604 monetary allowances that must be provided by the state to 2605 certified service providers and voluntary sellers pursuant to 2606 Article VI of the Streamlined Sales and Use Tax Agreement, as 2607 amended. 2608 1. Such monetary allowances must be in the form of 2609 collection allowances that certified service providers or 2610 voluntary sellers are permitted to retain from the tax revenues 2611 collected on remote sales to be remitted to the state pursuant 2612 to this chapter. 2613 2. As used in this paragraph, the term: 2614 a. “Remote sales” means revenues generated for this state 2615 by a voluntary seller for which the seller is not required to 2616 register to collect the tax imposed by this chapter. 2617 b. “Voluntary seller” means a seller that is not required 2618 to register in this state to collect a tax. 2619 (2)(a) If aWhen anyperson requiredhereunderto make a 2620anyreturn or to pay aanytax or fee imposed by this chapter 2621eitherfails to timely file such return or fails to pay the tax 2622 or fee shown due on the return within the time required 2623hereunder, in addition to all other penalties provided in this 2624 section and under state law withherein and by the laws of this2625state inrespect to such taxes or fees, a specific penalty shall 2626 be added to the tax or fee in the amount of 10 percent ofeither2627 the tax or fee shown on the return that is not timely filed or 2628 theanytax or fee not paid timely. Except as provided in s. 2629 213.21(10), the penalty may not be less than $50 for failure to 2630 timely file a tax return required by s. 212.11(1) or timely pay 2631 the tax or fee shown due on the returnexcept as provided in s.2632213.21(10). If a person fails to timely file a return required 2633 by s. 212.11(1) and to timely pay the tax or fee shown due on 2634 the return, only one penalty of 10 percent, which may not be 2635 less than $50, shall be imposed. 2636 (b) If aWhen anyperson required under this section to 2637 make a return or to pay a tax or fee imposed by this chapter 2638 fails to disclose the tax or fee on the return within the time 2639 required, excluding a noncompliant filing event generated by 2640 situations covered underinparagraph (a), in addition to all 2641 other penalties provided in this section and under state law 2642 withby the laws of this state inrespect to such taxes or fees, 2643 a specific penalty shall be added to the additional tax or fee 2644 owed in the amount of 10 percent ofanysuch unpaid tax or fee 2645 not paid timely if the failure is for not more than 30 days, 2646 with an additional 10 percent ofanysuch unpaid tax or fee for 2647 each additional 30 days, or fraction thereof, while the failure 2648 continues, not to exceed a total penalty of 50 percent, in the 2649 aggregate, of theanyunpaid tax or fee. 2650 (c) AAnyperson who knowingly and with a willful intent to 2651 evade aanytax imposed under this chapter fails to file six 2652 consecutive returns as required by law commits a felony of the 2653 third degree, punishable as provided in s. 775.082 or s. 2654 775.083. 2655 (d) A person who makes a false or fraudulent return and who 2656 has a willful intent to evade payment of any tax or fee imposed 2657 under this chapter is liable for a specific penalty of 100 2658 percent of any unreported tax or fee. This penalty is in 2659 addition to any other penalty provided by law. A person who 2660 makes a false or fraudulent return with a willful intent to 2661 evade payment of taxes or fees totaling: 2662 1. Less than $300: 2663 a. For a first offense, commits a misdemeanor of the second 2664 degree, punishable as provided in s. 775.082 or s. 775.083. 2665 b. For a second offense, commits a misdemeanor of the first 2666 degree, punishable as provided in s. 775.082 or s. 775.083. 2667 c. For a third or subsequent offense, commits a felony of 2668 the third degree, punishable as provided in s. 775.082, s. 2669 775.083, or s. 775.084. 2670 2. An amount equal to $300 or more, but less than $20,000, 2671 commits a felony of the third degree, punishable as provided in 2672 s. 775.082, s. 775.083, or s. 775.084. 2673 3. An amount equal to $20,000 or more, but less than 2674 $100,000, commits a felony of the second degree, punishable as 2675 provided in s. 775.082, s. 775.083, or s. 775.084. 2676 4. An amount equal to $100,000 or more,commits a felony of 2677 the first degree, punishable as provided in s. 775.082, s. 2678 775.083, or s. 775.084. 2679 (e) In addition to other penalties provided by law, a 2680 person who willfully attempts in any manner to evade aanytax, 2681 surcharge, or fee imposed under this chapter or the payment 2682 thereof is, in addition toanyother penalties provided by law,2683 liable for a specific penalty in the amount of 100 percent of 2684 the tax, surcharge, or fee,and commits a felony of the third 2685 degree, punishable as provided in s. 775.082, s. 775.083, or s. 2686 775.084. 2687 (f) If aWhen anyperson, firm, or corporation fails to 2688 timely remit the proper estimated payment required under s. 2689 212.11, a specific penalty shall be added in an amount equal to 2690 10 percent of any unpaid estimated tax.Beginning with January26911, 1985, returns,The department, upon a showing of reasonable 2692 cause, mayis authorized towaive or compromise penalties 2693 imposed by this paragraph. However, other penalties and interest 2694 areshall bedue and payable if the return on which the 2695 estimated payment was due iswasnot timely or properly filed. 2696 (g) A dealer who files a consolidated return pursuant to s. 2697 212.11(1)(e) is subject to the penalty established in paragraph 2698 (e) unless the dealer has paid the required estimated tax for 2699 his or her consolidated return as a whole without regard to each 2700 location. If the dealer fails to pay the required estimated tax 2701 for his or her consolidated return as a whole, each filing 2702 location standsshall standon its own with respect to 2703 calculating penalties pursuant to paragraph (f). 2704 (3) If aWhen anydealer, or other person charged herein, 2705 fails to remit the tax, or aanyportion thereof, on or before 2706 the daywhensuch tax is required by law to be paid,there shall2707be added to the amount dueinterest at the rate of 1 percent per 2708 month of the amount due from the date due until paid shall be 2709 added to the amount due. Interest on the delinquent tax shall be 2710 calculated beginning on the 21st day of the month following the 2711 month for which the tax is due, except as otherwise provided in 2712 this chapter. 2713 (4) All penalties and interest imposed by this chapter are 2714shall bepayable to and collectible by the department in the 2715 same manner as if they were a part of the tax imposed. The 2716 department may settle or compromiseanysuch interest or 2717 penalties pursuant to s. 213.21. 2718 (5)(a) The department mayis authorized toaudit or inspect 2719 the records and accounts of dealersdefined herein, including2720audits or inspections of dealers who make mail order sales to2721the extent permitted by another state,andtocorrect by credit 2722 ananyoverpayment of tax, and, in the event of a deficiency, an 2723 assessment shall be made and collected. AnNoadministrative 2724 finding of fact is not necessary beforeprior tothe assessment 2725 of aanytax deficiency. 2726 (b) If aIn the event anydealer or other person charged 2727 herein fails or refuses to make his or her records available for 2728 inspection so that annoaudit or examinationhas been madeof 2729 the books and records of such dealer or person is not made, 2730 fails or refuses to register as a dealer, fails to make a report 2731 and pay the tax as provided by this chapter, or makes a grossly 2732 incorrect report ormakesa report that is false or fraudulent, 2733then, in such event, it shall be the duty ofthe department 2734 shalltomake an assessment from an estimate based upon the best 2735 informationthenavailable to it for the taxable period of 2736 retail sales of such dealer, the gross proceeds from rentals, 2737 the total admissions received, amounts received from leases of 2738 tangible personal property by such dealer, or of the cost price 2739 of all articles of tangible personal property imported by the 2740 dealer for use or consumption or distribution or storage to be 2741 used or consumed in this state, or of the sales or cost price of 2742 all services the sale or use of which is taxable under this 2743 chapter, together with interest, plus penalty, if such have 2744 accrued, as the case may be.ThenThe department shall proceed 2745 to collect such taxes, interest, and penalty on the basis of 2746 such assessment which shall be considered prima facie correct, 2747 and the burden to show the contrary shall rest upon the dealer, 2748 seller, owner, or lessor, as the case may be. 2749 (6)(a) The department mayis given the power toprescribe 2750 the records to be kept by all persons subject to taxes imposed 2751 by this chapter. AIt shall be the duty of everyperson required 2752 to make a report and pay aanytax under this chapter, aevery2753 person receiving rentals or license fees, and an ownerownersof 2754 a placeplacesof admission shall, tokeep and preserve suitable 2755 records of the sales, leases, rentals, license fees, admissions, 2756 or purchases that are, as the case may be,taxable under this 2757 chapter; such other books of account as may be necessary to 2758 determine the amount of the tax due hereunder; and other 2759 information as may be required by the department. EachIt shall2760be the duty of everysuch person shall alsoso charged with such2761duty, moreover, tokeep and preserve as long as required by s. 2762 213.35 all invoices and other records of goods, wares, and 2763 merchandise; records of admissions, leases, license fees, and 2764 rentals; and records of all other subjects of taxation under 2765 this chapter. All such books, invoices, and other records must 2766shallbe open to examination at all reasonable hours to the 2767 department or any of itsdulyauthorized agents. 2768 (b) For the purpose of this subsection, if a dealer does 2769 not have adequate records of his or her retail sales or 2770 purchases, the department may, upon the basis of a test or 2771 sampling of the dealer’s available records or other information 2772 relating to the sales or purchases made by such dealer for a 2773 representative period, determine the proportion that taxable 2774 retail sales bear to total retail sales or the proportion that 2775 taxable purchases bear to total purchases. This subsection does 2776 not affect the duty of the dealer to collect, or the liability 2777 of aanyconsumer to pay, any tax imposed by or pursuant to this 2778 chapter. 2779 (c)1. If the records of a dealer are adequate but 2780 voluminous in nature and substance, the department may sample 2781 such records and project the audit findingsderived therefrom2782 over the entire audit period to determine the proportion that 2783 taxable retail sales bear to total retail sales or the 2784 proportion that taxable purchases bear to total purchases.In2785orderTo conduct such a sample, the department must first make a 2786 good faith effort to reach an agreement with the dealer,which 2787agreementprovides for the means and methods to be used in the 2788 sampling process. IfIn the event thatno agreement is reached, 2789 the dealer is entitled to a review by the executive director. In 2790 the case of fixed assets, a dealer may agree in writing with the 2791 department for adequate but voluminous records to be 2792 statistically sampled. Such an agreement shall provideforthe 2793 methodology to be used in the statistical sampling process. The 2794 audit findingsderived therefromshall be projected over the 2795 period represented by the sample in order to determine the 2796 proportion that taxable purchases bear to total purchases. Once 2797 an agreement has been signed, it is final and conclusive with 2798 respect to the method of sampling fixed assets,andthe 2799 department may not conduct a detailed audit of fixed assets, and 2800 the taxpayer may not request a detailed audit after the 2801 agreement is reached. 2802 2. For the purposes of sampling pursuant to subparagraph 2803 1., the department shall project any deficiencies and 2804 overpaymentsderived therefromover the entire audit period. In 2805 determining the dealer’s compliance, the department shall reduce 2806 aanytax deficiencyasderived from the sample by the amount of 2807 theanyoverpayment derived from the sample. IfIn the eventthe 2808 department determines from the sample results that the dealer 2809 has a net tax overpayment, the department shall provide the 2810 findingsof this overpaymentto the Chief Financial Officer for 2811 repayment of funds paid into the State Treasury through error 2812 pursuant to s. 215.26. 2813 3.a. A taxpayer is entitled, both in connection with an 2814 audit and in connection with an application for refund filed 2815 independently of ananyaudit, to establish the amount of aany2816 refund or deficiency through statistical sampling ifwhenthe 2817 taxpayer’s records are adequate but voluminous. In the case of 2818 fixed assets, a dealer may agree in writing with the department 2819 for adequate but voluminous records to be statistically sampled. 2820 Suchanagreement mustshallprovideforthe methodology to be 2821 used in the statistical sampling process. The audit findings 2822derived therefromshall be projected over the period represented 2823 by the sample in order to determine the proportion that taxable 2824 purchases bear to total purchases. Once an agreement has been 2825 signed, it is final and conclusive with respect to the method of 2826 sampling fixed assets,andthe department may not conduct a 2827 detailed audit of fixed assets, and the taxpayer may not request 2828 a detailed audit after the agreement is reached. 2829 b. Alternatively, a taxpayer is entitled to establish aany2830 refund or deficiency through any other sampling method agreed 2831 upon by the taxpayer and the department ifwhenthe taxpayer’s 2832 records, other than those regarding fixed assets, are adequate 2833 but voluminous. Whether done through statistical sampling or any 2834 other sampling method agreed upon by the taxpayer and the 2835 department, the completed sample must reflect both overpayments 2836 and underpayments of taxes due. The sample shall be conducted 2837 through: 2838 (I) A taxpayer request to perform the sampling through the 2839 certified audit program pursuant to s. 213.285; 2840 (II) Attestation by a certified public accountant as to the 2841 adequacy of the sampling method usedutilizedand the results 2842 reached using such sampling method; or 2843 (III) A sampling method that has been submitted by the 2844 taxpayer and approved by the department before a refund claim is 2845 submitted. This sub-sub-subparagraph does not prohibit a 2846 taxpayer from filing a refund claim prior to approval by the 2847 department of the sampling method; however, a refund claim 2848 submitted before the sampling method has been approved by the 2849 department cannot be a complete refund application pursuant to 2850 s. 213.255 until the sampling method has been approved by the 2851 department. 2852 c. The department shall prescribe by rule the procedures to 2853 be followed under each method of sampling. Such procedures shall 2854 follow generally accepted auditing procedures for sampling. The 2855 rule mustshallalso set forth other criteria regarding the use 2856 of sampling, including, but not limited to, training 2857 requirements that must be met before a sampling method may be 2858 usedutilizedand the steps necessary for the department and the 2859 taxpayer to reach agreement on a sampling method submitted by 2860 the taxpayer for approval by the department. 2861 (7) IfIn the eventthe dealer has imported tangible 2862 personal property and he or she fails to produce an invoice 2863 showing the cost price of the articles that, as defined in this2864chapter, whichare subject to tax, or the invoice does not 2865 reflect the true or actual cost priceas defined herein,then2866 the department shall ascertain, in any manner feasible, the true 2867 cost price, and assess and collect the taxthereonwith interest 2868 plus penalties, if such have accrued on the true cost price as 2869 assessed by it. The assessmentso madeshall be considered prima 2870 facie correct, and the duty isshall beon the dealer to showto2871 the contrary. 2872 (8) In the case of the lease or rental of tangible personal 2873 property,or other rentals or license feesas herein defined and2874taxed, if the consideration given or reported by the lessor, 2875 person receiving rental or license fee, or dealer does not, in 2876 the judgment of the department, represent the true or actual 2877 consideration,thenthe department mayis authorized to2878 ascertain the same and assess and collect the taxthereonin the 2879 same manner as provided aboveprovided, with respect to imported 2880 tangible property, together with interest, plus penalties, if 2881 such have accrued. 2882 (9) Taxes imposed by this chapter upon the privilege of the 2883 use, consumption, storage for consumption, or sale of tangible 2884 personal property, admissions, license fees, rentals, 2885 communication services, and upon the sale or use of servicesas2886herein taxedshall be collected by addingupon the basis of an2887addition ofthe taximposed by this chapterto the total price 2888 of such tangible personal property, admissions, license fees, 2889 rentals, communication or other services, or sale price of such 2890 article or articles that are purchased, sold, or leased atany2891 one time by or to a customer or buyer.;The dealer,or person 2892 charged shallherein, is required topay a privilege taxin the2893amount of the tax imposed by this chapteron the total of his or 2894 her gross sales of tangible personal property, admissions, 2895 license fees, rentals, and communication services ortocollect 2896 theatax upon the sale or use of services, and such person or 2897 dealer shall add the taximposed by this chapterto the price, 2898 license fee, rental, or admissions, and communication or other 2899 services and collect the total sum from the purchaser, admittee, 2900 licensee, lessee, or consumer. In computing the tax due or to be 2901 collected as the result of a transaction, the seller may elect 2902 to compute the tax due on a transaction on a per-item basis or 2903 on an invoice basis. The tax rate shall be the sum of the 2904 applicable state and local rates, if any, and the tax 2905 computation shall be carried to the third decimal place. If the 2906 third decimal place is greater than four, the tax shall be 2907 rounded to the next whole cent.The department shall make2908available in an electronic format or otherwise the tax amounts2909and the following brackets applicable to all transactions2910taxable at the rate of 6 percent:2911(a) On single sales of less than 10 cents, no tax shall be2912added.2913(b) On single sales in amounts from 10 cents to 16 cents,2914both inclusive, 1 cent shall be added for taxes.2915(c) On sales in amounts from 17 cents to 33 cents, both2916inclusive, 2 cents shall be added for taxes.2917(d) On sales in amounts from 34 cents to 50 cents, both2918inclusive, 3 cents shall be added for taxes.2919(e) On sales in amounts from 51 cents to 66 cents, both2920inclusive, 4 cents shall be added for taxes.2921(f) On sales in amounts from 67 cents to 83 cents, both2922inclusive, 5 cents shall be added for taxes.2923(g) On sales in amounts from 84 cents to $1, both2924inclusive, 6 cents shall be added for taxes.2925(h) On sales in amounts of more than $1, 6 percent shall be2926charged upon each dollar of price, plus the appropriate bracket2927charge upon any fractional part of a dollar.2928(10) In counties which have adopted a discretionary sales2929surtax at the rate of 1 percent, the department shall make2930available in an electronic format or otherwise the tax amounts2931and the following brackets applicable to all taxable2932transactions that would otherwise have been transactions taxable2933at the rate of 6 percent:2934(a) On single sales of less than 10 cents, no tax shall be2935added.2936(b) On single sales in amounts from 10 cents to 14 cents,2937both inclusive, 1 cent shall be added for taxes.2938(c) On sales in amounts from 15 cents to 28 cents, both2939inclusive, 2 cents shall be added for taxes.2940(d) On sales in amounts from 29 cents to 42 cents, both2941inclusive, 3 cents shall be added for taxes.2942(e) On sales in amounts from 43 cents to 57 cents, both2943inclusive, 4 cents shall be added for taxes.2944(f) On sales in amounts from 58 cents to 71 cents, both2945inclusive, 5 cents shall be added for taxes.2946(g) On sales in amounts from 72 cents to 85 cents, both2947inclusive, 6 cents shall be added for taxes.2948(h) On sales in amounts from 86 cents to $1, both2949inclusive, 7 cents shall be added for taxes.2950(i) On sales in amounts from $1 up to, and including, the2951first $5,000 in price, 7 percent shall be charged upon each2952dollar of price, plus the appropriate bracket charge upon any2953fractional part of a dollar.2954(j) On sales in amounts of more than $5,000 in price, 72955percent shall be added upon the first $5,000 in price, and 62956percent shall be added upon each dollar of price in excess of2957the first $5,000 in price, plus the bracket charges upon any2958fractional part of a dollar as provided for in subsection (9).2959(11) The department shall make available in an electronic2960format or otherwise the tax amounts and brackets applicable to2961all taxable transactions that occur in counties that have a2962surtax at a rate other than 1 percent which would otherwise have2963been transactions taxable at the rate of 6 percent. Likewise,2964the department shall make available in an electronic format or2965otherwise the tax amounts and brackets applicable to2966transactions taxable at 4.35 percent pursuant to s.2967212.05(1)(e)1.c. andon transactions which would otherwise have2968been so taxable in counties which have adopted a discretionary2969sales surtax.2970 (10)(12)The Legislature intendsIt ishereby declared to2971bethe legislative intentthat, whenever in the construction, 2972 administration, or enforcement of this chapter there is amay be2973anyquestion respecting theaduplication of the tax, the end 2974 consumer, or last retail sale, be the sale intended to be taxed 2975 and insofar as ismay bepracticable there not be ano2976 duplication or pyramiding of the tax. 2977 (11)(13)In order to aid the administration and enforcement 2978 ofthe provisions ofthis chapter with respect to the rentals 2979 and license fees, each lessor or person granting the use of a 2980anyhotel, apartment house, roominghouse, tourist or trailer 2981 camp, real property, oranyinterest therein,oranyportion 2982 thereof, inclusive of owners; property managers; lessors; 2983 landlords; hotel, apartment house, and roominghouse operators; 2984 and all licensed real estate agents inwithinthe state leasing, 2985 granting the use of, or renting such property, shallbe required2986tokeep a record of eachand every suchlease, license, or 2987 rental transaction thatwhichis taxable under this chapter, in 2988 such a manner and upon such forms as the department may 2989 prescribe,andto report such transaction to the department or 2990 its designated agents, and to maintain such records as long as 2991 required by s. 213.35, subject to the inspection of the 2992 department and its agents. Upon the failureby such owner;2993property manager; lessor; landlord; hotel, apartment house,2994roominghouse, tourist or trailer camp operator; or real estate2995agentto keep and maintain such records and to make such reports 2996 upon the forms and in the manner prescribed, such owner; 2997 property manager; lessor; landlord; hotel, apartment house, 2998 roominghouse, or tourist or trailer camp operator; receiver of 2999 rent or license fees; or real estate agent commitsis guilty of3000 a misdemeanor of the second degree, punishable as provided in s. 3001 775.082 or s. 775.083, for the first offense and,;for 3002 subsequent offenses, commitsthey are each guilty ofa 3003 misdemeanor of the first degree, punishable as provided in s. 3004 775.082 or s. 775.083. If a, however, anysubsequent offense 3005 involves intentional destruction of such records with an intent 3006 to evade payment of or deprive the state ofanytax revenues, 3007 such subsequent offense isshall bea felony of the third 3008 degree, punishable as provided in s. 775.082 or s. 775.083. 3009(14) If it is determined upon audit that a dealer has3010collected and remitted taxes by applying the applicable tax rate3011to each transaction as described in subsection (9) and rounding3012the tax due to the nearest whole cent rather than applying the3013appropriate bracket system provided by law or department rule,3014the dealer shall not be held liable for additional tax, penalty,3015and interest resulting from such failure if:3016(a) The dealer acted in a good faith belief that rounding3017to the nearest whole cent was the proper method of determining3018the amount of tax due on each taxable transaction.3019(b) The dealer timely reported and remitted all taxes3020collected on each taxable transaction.3021(c) The dealer agrees in writing to future compliance with3022the laws and rules concerning brackets applicable to the3023dealer’s transactions.3024 Section 13. Subsection (3) of section 212.17, Florida 3025 Statutes, is amended to read: 3026 212.17 Tax credits or refunds.— 3027 (3) Except as provided in subsection (4), a dealer who has 3028 paid the tax imposed by this chapter on tangible personal 3029 property or services may take a credit or obtain a refund for 3030 theanytax paidby the dealeron the unpaid balance due on 3031 worthless accounts within 12 months after the month in which the 3032 bad debt has been charged off for federal income tax purposes. A 3033 dealer who has paid the tax imposed by this chapter on tangible 3034 personal property or services and who is not required to file 3035 federal income tax returns may take a credit against or obtain a 3036 refund for the tax paid on the unpaid balance due on worthless 3037 accounts within 12 months after the month in which the bad debt 3038 is written off as uncollectible in the dealer’s books and 3039 records and would be eligible for a bad-debt deduction for 3040 federal income tax purposes if the dealer were required to file 3041 a federal income tax return. 3042 (a) A dealer who is taking a credit against or obtaining a 3043 refund on worthless accounts shall perform the bad-debt-recovery 3044 calculation in accordance with 26 U.S.C. s. 166. 3045 (b) If the amount of bad debt exceeds the amount of taxable 3046 sales for the period during which the bad debt is written off, 3047 notwithstanding s. 215.26(2), a refund claim must be filed 3048 within 3 years after the due date of the return on which the bad 3049 debt could first be claimed. 3050 (c) Ifanyaccounts so charged off for which a credit or 3051 refund has been obtained are subsequently, in whole or in part,3052 paid in whole or in part to the dealer, the amountsopaid shall 3053 be included in the first return filed after such collection and 3054 the tax paid accordingly. 3055 (d) If filing responsibilities have been assumed by a 3056 certified service provider, the certified service provider shall 3057 claim, on behalf of the seller, a bad-debt allowance provided by 3058 this subsection. The certified service provider shall credit or 3059 refund to the seller the full amount of a bad-debt allowance or 3060 refund received. 3061 (e) For the purposes of reporting a payment received on a 3062 previously claimed bad debt, the payments made on a debt or 3063 account must first be applied proportionally to the taxable 3064 price of the property or service and the sales tax on such 3065 property, and then to interest, service charges, and other 3066 charges. 3067 (f) If the books and records of the party claiming the bad 3068 debt allowance support an allocation of the bad debts among 3069 states that are members of the Streamlined Sales and Use Tax 3070 Agreement, the allocation is permitted among those states. 3071 Section 14. Paragraphs (a) and (f) of subsection (3) of 3072 section 212.18, Florida Statutes, are amended to read: 3073 212.18 Administration of law; registration of dealers; 3074 rules.— 3075 (3)(a) A person desiring to engage in or conduct business 3076 in this state as a dealer, or to lease, rent, or let or grant 3077 licenses in living quarters or sleeping or housekeeping 3078 accommodations in hotels, apartment houses, roominghouses, or 3079 tourist or trailer camps that are subject to tax under s. 3080 212.03, or to lease, rent, or let or grant licenses in real 3081 property, and a person who sells or receives anything of value 3082 by way of admissions, must file with the department an 3083 application for a certificate of registration for each place of 3084 business. The application must include the names of the persons 3085 who have interests in such business and their residences, the 3086 address of the business, and other data reasonably required by 3087 the department. However, owners and operators of vending 3088 machines or newspaper rack machines shallare required toobtain 3089 only one certificate of registration for each county in which 3090 such machines are located. The department, by rule, may 3091 authorize a dealer whothatuses independent sellers to sell its 3092 merchandise to remit tax on the retail sales price charged to 3093 the ultimate consumer in lieu of having the independent seller 3094 register as a dealer and remit the tax. The department may 3095 appoint the county tax collector as the department’s agent to 3096 accept applications for registrations. The application, plus a 3097 registration fee of $5, must be submitted to the department 3098 before the person, firm, copartnership, or corporation may 3099 engage in such business, and it must be accompanied by a3100registration fee of $5.However, a registration fee is not3101required to accompany an application to engage in or conduct3102business to make mail order sales.The department may waive the 3103 registration fee for applications submitted through the 3104 department’s Internet registration process or central electronic 3105 registration system provided by member states of the Streamlined 3106 Sales and Use Tax Agreement. 3107 (f) As used in this paragraph, the term “exhibitor” means a 3108 person who enters into an agreement authorizing the display of 3109 tangible personal property or services at a convention or a 3110 trade show. The following provisions apply to the registration 3111 of exhibitors as dealers under this chapter: 3112 1. An exhibitor whose agreement prohibits the sale of 3113 tangible personal property or services subject to the tax 3114 imposed in this chapter is not required to register as a dealer. 3115 2. An exhibitor whose agreement provides for the sale at 3116 wholesale only of tangible personal property or services subject 3117 to the tax imposed by this chapter must obtain a resale 3118 certificate from the purchasing dealer but is not required to 3119 register as a dealer. 3120 3. An exhibitor whose agreement authorizes the retail sale 3121 of tangible personal property or services subject to the tax 3122 imposed by this chapter must register as a dealer and collect 3123 the tax on such sales. 31244. An exhibitor who makes a mail order sale pursuant to s.3125212.0596 must register as a dealer.3126 3127 A person who conducts a convention or a trade show must make his 3128 or her exhibitor’s agreements available to the department for 3129 inspection and copying. 3130 Section 15. Section 212.20, Florida Statutes, is amended to 3131 read: 3132 212.20 Funds collected, disposition;additional powers of3133department;operational expense; refund of taxes adjudicated 3134 unconstitutionally collected.— 3135 (1) The department shall payoverto the Chief Financial 3136 Officerof the stateall funds received and collected by it 3137 underthe provisions ofthis chapter, to be credited to the 3138account of theGeneral Revenue Fundof the state. 3139 (2) The department mayis authorized toemploy all 3140 necessary assistants to administer this chapter properly and may 3141is also authorized topurchase all necessary supplies and 3142 equipmentwhich may berequired for this purpose. 3143 (3) The estimated amount of money needed for the 3144 administration of this chapter shall be included by the 3145 department in its annual legislative budget request for the 3146 operation of its office. 3147 (4) As used inWhen there has been a final adjudication3148that any tax pursuant to s. 212.0596 was levied, collected, or3149both, contrary to the Constitution of the United States or the3150State Constitution, the department shall, in accordance with3151rules, determine, based upon claims for refund and other3152evidence and information, who paid such tax or taxes, and refund3153to each such person the amount of tax paid. For purposes of this3154subsection, a “final adjudication” is a decision of a court of3155competent jurisdiction from which no appeal can be taken or from3156which the official or officials of this state with authority to3157make such decisions has or have decided not to appeal.3158(5)For the purposes ofthis section, the term: 3159 (a) “Proceeds” means all tax or fee revenue collected or 3160 received by the department, including interest and penalties. 3161 (b) “Reallocate” means reduction of the accounts of initial 3162 deposit and redeposit into the indicated account. 3163 (5)(6)Distribution of all proceeds under this chapter and 3164 ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 3165 (a) Proceeds from the convention development taxes 3166 authorized under s. 212.0305 shall be reallocated to the 3167 Convention Development Tax Clearing Trust Fund. 3168 (b) Proceeds from discretionary sales surtaxes imposed 3169 pursuant to ss. 212.054 and 212.055 shall be reallocated to the 3170 Discretionary Sales Surtax Clearing Trust Fund. 3171 (c)1. Proceeds from the fees imposed under ss. 3172 212.05(1)(h)3. and 212.18(3) shall remain with the General 3173 Revenue Fund. 3174 2. The portion of the proceeds which constitutes gross 3175 receipts tax imposed pursuant to s. 203.01(1)(a)3. shall be 3176 deposited as provided by law and in accordance with s. 9, Art. 3177 XII of the State Constitution. 3178 (d) The proceeds of all other taxes and fees imposed 3179 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 3180 and (2)(b) shall be distributed as follows: 3181 1. In any fiscal year, the greater of $500 million, minus 3182 an amount equal to 4.6 percent of the proceeds of the taxes 3183 collected pursuant to chapter 201, or 5.2 percent of all other 3184 taxes and fees imposed pursuant to this chapter or remitted 3185 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 3186 monthly installments into the General Revenue Fund. 3187 2. After the distribution under subparagraph 1., 8.8854 3188 percent of the amount remitted by a sales tax dealer located 3189 within a participating county pursuant to s. 218.61 shall be 3190 transferred into the Local Government Half-cent Sales Tax 3191 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 3192 transferred shall be reduced by 0.1 percent, and the department 3193 shall distribute this amount to the Public Employees Relations 3194 Commission Trust Fund less $5,000 each month, which shall be 3195 added to the amount calculated in subparagraph 3. and 3196 distributed accordingly. 3197 3. After the distribution under subparagraphs 1. and 2., 3198 0.0956 percent shall be transferred to the Local Government 3199 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 3200 to s. 218.65. 3201 4. After the distributions under subparagraphs 1., 2., and 3202 3., 2.0603 percent of the available proceeds shall be 3203 transferred monthly to the Revenue Sharing Trust Fund for 3204 Counties pursuant to s. 218.215. 3205 5. After the distributions under subparagraphs 1., 2., and 3206 3., 1.3517 percent of the available proceeds shall be 3207 transferred monthly to the Revenue Sharing Trust Fund for 3208 Municipalities pursuant to s. 218.215. If the total revenue to 3209 be distributed pursuant to this subparagraph is at least as 3210 great as the amount due from the Revenue Sharing Trust Fund for 3211 Municipalities and the former Municipal Financial Assistance 3212 Trust Fund in state fiscal year 1999-2000, no municipality shall 3213 receive less than the amount due from the Revenue Sharing Trust 3214 Fund for Municipalities and the former Municipal Financial 3215 Assistance Trust Fund in state fiscal year 1999-2000. If the 3216 total proceeds to be distributed are less than the amount 3217 received in combination from the Revenue Sharing Trust Fund for 3218 Municipalities and the former Municipal Financial Assistance 3219 Trust Fund in state fiscal year 1999-2000, each municipality 3220 shall receive an amount proportionate to the amount it was due 3221 in state fiscal year 1999-2000. 3222 6. Of the remaining proceeds: 3223 a. In each fiscal year, the sum of $29,915,500 shall be 3224 divided into as many equal parts as there are counties in the 3225 state, and one part shall be distributed to each county. The 3226 distribution among the several counties must begin each fiscal 3227 year on or before January 55thand continue monthly fora total3228of4 months. If a local or special law required thatanymoneys 3229 accruing to a county in fiscal year 1999-2000 under the then 3230 existing provisions of s. 550.135 be paid directly to the 3231 district school board, special district, or a municipal 3232 government, such payment must continue until the local or 3233 special law is amended or repealed. The state covenants with 3234 holders of bonds or other instruments of indebtedness issued by 3235 local governments, special districts, or district school boards 3236 before July 1, 2000, that it is not the intent of this 3237 subparagraph to adversely affect the rights of those holders or 3238 relieve local governments, special districts, or district school 3239 boards of the duty to meet their obligations as a result of 3240 previous pledges or assignments or trusts entered into which 3241 obligated funds received from the distribution to county 3242 governments under then-existing s. 550.135. This distribution 3243 specifically is in lieu of funds distributed under s. 550.135 3244 before July 1, 2000. 3245 b. The department shall distribute $166,667 monthly to each 3246 applicant certified as a facility for a new or retained 3247 professional sports franchise pursuant to s. 288.1162. Up to 3248 $41,667 shall be distributed monthly by the department to each 3249 certified applicant as defined in s. 288.11621 for a facility 3250 for a spring training franchise. However, not more than $416,670 3251 may be distributed monthly in the aggregate to all certified 3252 applicants for facilities for spring training franchises. 3253 Distributions begin 60 days after such certification and 3254 continue for not more than 30 years, except as otherwise 3255 provided in s. 288.11621. A certified applicant identified in 3256 this sub-subparagraph may not receive more in distributions than 3257 expended by the applicant for the public purposes provided under 3258ins. 288.1162(5) or s. 288.11621(3). 3259 c. Beginning 30 days after notice by the Department of 3260 Economic Opportunity to the departmentof Revenuethat an 3261 applicant has been certified as the professional golf hall of 3262 fame pursuant to s. 288.1168 and is open to the public, $166,667 3263 shall be distributed monthly, for up to 300 months, to the 3264 applicant. 3265 d. Beginning 30 days after notice by the Department of 3266 Economic Opportunity to the departmentof Revenuethat the 3267 applicant has been certified as the International Game Fish 3268 Association World Center facility pursuant to s. 288.1169, and 3269 the facility is open to the public, $83,333 shall be distributed 3270 monthly, for up to 168 months, to the applicant. This 3271 distribution is subject to reduction pursuant to s. 288.1169. A 3272 lump sum payment of $999,996 shall be made after certification 3273 and before July 1, 2000. 3274 e. The department shall distribute up to $83,333 monthly to 3275 each certified applicantas defined in s. 288.11631for a 3276 facility used by a single spring training franchise, or up to 3277 $166,667 monthly to each certified applicant as defined in s. 3278 288.11631 for a facility used by more than one spring training 3279 franchise. Monthly distributions begin 60 days after such 3280 certification or July 1, 2016, whichever is later, and continue 3281 for not more than 20 years to each certified applicant as 3282 defined in s. 288.11631 for a facility used by a single spring 3283 training franchise or not more than 25 years to each certified 3284 applicant as defined in s. 288.11631 for a facility used by more 3285 than one spring training franchise. A certified applicant 3286 identified in this sub-subparagraph may not receive more in 3287 distributions than expended by the applicant for the public 3288 purposes provided in s. 288.11631(3). 3289 f. Beginning 45 days after notice by the Department of 3290 Economic Opportunity to the departmentof Revenuethat an 3291 applicant has been approved by the Legislature and certified by 3292 the Department of Economic Opportunity under s. 288.11625, or 3293 upon a date specified by the Department of Economic Opportunity 3294as providedunder s. 288.11625(6)(d), the department shall 3295 distribute each month an amount equal to one-twelfth of the 3296 annual distribution amount certified by the Department of 3297 Economic Opportunity for the applicant. The department may not 3298 distribute more than $7 million in the 2014-2015 fiscal year or 3299 more than $13 million annually thereafter under this sub 3300 subparagraph. 3301 7. All other proceeds must remain in the General Revenue 3302 Fund. 3303 Section 16. Section 213.052, Florida Statutes, is created 3304 to read: 3305 213.052 Effective date of state sales and use tax rate 3306 changes under chapter 212.— 3307 (1) The effective date for a sales or use tax rate change 3308 imposed under chapter 212 is January 1, April 1, July 1, or 3309 October 1. 3310 (2) The Department of Revenue shall provide notice of such 3311 rate change to all affected sellers 60 days before the effective 3312 date of the rate change. Failure of a seller to receive notice 3313 does not relieve the seller of its obligation to collect sales 3314 or use tax. 3315 Section 17. Section 213.0521, Florida Statutes, is created 3316 to read: 3317 213.0521 Effective date of state sales and use tax rate 3318 changes pursuant to legislative act.—The effective date for 3319 services starting before and ending after the effective date of 3320 a legislative act is as follows: 3321 (1) For a rate increase, the new rate applies to the first 3322 billing period starting on or after the effective date. 3323 (2) For a rate decrease, the new rate applies to bills 3324 rendered on or after the effective date. 3325 Section 18. Section 213.215, Florida Statutes, is created 3326 to read: 3327 213.215 Sales and use tax amnesty upon registration in 3328 accordance with the Streamlined Sales and Use Tax Agreement.— 3329 (1) Amnesty shall be provided for uncollected or unpaid 3330 sales or use tax to a seller who registers to pay or to collect 3331 and remit applicable sales or use tax in accordance with the 3332 Streamlined Sales and Use Tax Agreement authorized under s. 3333 213.256 if the seller was not registered with the Department of 3334 Revenue during the 12 months before the effective date of 3335 participation in the agreement by this state. 3336 (2) Amnesty precludes assessment for uncollected or unpaid 3337 sales or use tax, together with penalty or interest for sales 3338 made during the period the seller was not registered with the 3339 Department of Revenue, if registration occurs within 12 months 3340 after the effective date of this state’s participation in the 3341 agreement. 3342 (3) Amnesty is not available to a seller with respect to a 3343 matter for which the seller received notice of the commencement 3344 of an audit if the audit is not finally resolved, including 3345 related administrative and judicial processes. 3346 (4) Amnesty is not available for sales or use taxes already 3347 paid or remitted to the state or to taxes collected by the 3348 seller. 3349 (5) Absent the seller’s fraud or intentional 3350 misrepresentation of a material fact, amnesty is fully effective 3351 as long as the seller continues registration and continues 3352 payment or collection and remittance of applicable sales or use 3353 taxes for at least 36 months. 3354 (6) The amnesty applies only to sales or use taxes due from 3355 a seller in its capacity as a seller and not to sales or use 3356 taxes due from a seller in its capacity as a buyer. 3357 Section 19. Subsections (1) and (2) of section 213.256, 3358 Florida Statutes, are amended to read: 3359 213.256 Simplified Sales and Use Tax Administration Act.— 3360 (1) As used in this section and ss. 213.2561 and 213.2562, 3361 the term: 3362 (a) “Agent” means, for purposes of carrying out the 3363 responsibilities placed on a dealer, a person appointed by the 3364 seller to represent the seller before the department. 3365“Department” means the Department of Revenue.3366 (b) “Agreement” means the Streamlined Sales and Use Tax 3367 Agreementas amended and adopted on January 27, 2001, by the3368Executive Committee of the National Conference of State3369Legislatures. 3370 (c) “Certified automated system” means software certified 3371jointlyby the statestates that are signatories to the3372agreementto calculate the tax imposed by each jurisdiction on a 3373 transaction, determine the amount of tax to remit to the 3374 appropriate state, and maintain a record of the transaction. 3375 (d) “Certified service provider” means an agent certified 3376jointly by the states that are signatories to the agreementto 3377 perform all of the seller’s sales tax functions other than the 3378 seller’s obligation to remit tax on its own purchases. 3379 (e) “Department” means the Department of Revenue. 3380 (f) “Governing board” means the governing board of the 3381 agreement. 3382 (g)1. “Model 1 seller” means a seller that has selected a 3383 certified service provider as the seller’s agent to perform all 3384 of the seller’s sales and use tax functions other than the 3385 seller’s obligation to remit tax on the seller’s purchases. 3386 2. “Model 2 seller” means a seller that has selected a 3387 certified automated system to perform part of the seller’s sales 3388 and use tax functions, but retains responsibility for remitting 3389 the tax. 3390 3. “Model 3 seller” means a seller that has sales in at 3391 least five member states, has total annual sales revenue of at 3392 least $500 million, has a proprietary system that calculates the 3393 amount of tax due each jurisdiction, and has entered into a 3394 performance agreement with the member states which establishes a 3395 tax performance standard for the seller. 3396 3397 As used in this paragraph, a seller includes an affiliated group 3398 of sellers using the same proprietary system. 3399 (h)(e)“Person” means an individual, trust, estate, 3400 fiduciary, partnership, limited liability company, limited 3401 liability partnership, corporation, oranyother legal entity. 3402 (i) “Registered under this agreement” means registration by 3403 a seller with the member states under the central registration 3404 system. 3405 (j)(f)“Sales tax” means the tax levied under chapter 212. 3406 (k)(g)“Seller” means aanyperson making sales, leases, or 3407 rentals of personal property or services. 3408 (l)(h)“State” means aanystate of the United States and 3409 the District of Columbia. 3410 (m)(i)“Use tax” means the tax levied under chapter 212. 3411 (2)(a) The executive director of the department mayshall3412 enter into the agreementthe Streamlined Sales and Use Tax3413Agreementwith one or more states to simplify and modernize 3414 sales and use tax administration in order to substantially 3415 reduce the burden of tax compliance for all sellers andforall 3416 types of commerce. In furtherance of the agreement, the 3417 executive director of the department or his or her designee 3418 shall act jointly with other states that are members of the 3419 agreement to establish standards for certification of a 3420 certified service provider and certified automated systems 3421systemand central registration systemsestablish performance3422standards for multistate sellers. 3423 (b) The executive director of the department or his or her 3424 designee shall take other actions reasonably required to 3425 administer this section. Other actions authorized by this 3426 section include, but are not limited to, the adoption of rules 3427 and the joint procurement, with other member states, of goods 3428 and services in furtherance of the cooperative agreement. 3429 (c) The executive director of the department or his or her 3430 designee may represent this state before the other states that 3431 are signatories to the agreement. 3432 (d) The executive director of the department or his or her 3433 designee may prepare and submit reports and certifications that 3434 are determined necessary according to the terms of the agreement 3435 and may enter into other agreements with the governing board, 3436 member states, and service providers which the executive 3437 director determines necessary to facilitate the administration 3438 of the tax laws of this state. 3439 Section 20. Section 213.2561, Florida Statutes, is created 3440 to read: 3441 213.2561 Approval of software to calculate tax.—The 3442 department shall review and approve software submitted to the 3443 governing board for certification as a certified automated 3444 system. If the software accurately reflects the taxability of 3445 product categories included in the program, the department shall 3446 certify the approval of the software to the governing board. 3447 Section 21. Section 213.2562, Florida Statutes, is created 3448 to read: 3449 213.2562 Simplified Sales and Use Tax Agreement 3450 registration, certification, liability, and audit.— 3451 (1) A seller that registers under the agreement agrees to 3452 collect and remit sales and use taxes for all taxable sales into 3453 the member states, including member states joining after the 3454 seller’s registration. Withdrawal or revocation of this state 3455 does not relieve a seller of its responsibility to remit taxes 3456 previously or subsequently collected on behalf of the state. 3457 (a) When registering, the seller may select a model 1, 3458 model 2, or model 3 method of remittance or other method allowed 3459 by state law to remit the taxes collected. 3460 (b) A seller may be registered by an agent. Such 3461 appointment must be in writing and submitted to a member state. 3462 (2)(a) A certified service provider is the agent of a model 3463 1 seller with whom the certified service provider has contracted 3464 for the collection and remittance of sales and use taxes. As the 3465 model 1 seller’s agent, the certified service provider is liable 3466 for sales and use tax due this state on all sales transactions 3467 it processes for the model 1 seller, except as specified in 3468 paragraph (b). 3469 (b) A model 1 seller is not liable to the state for sales 3470 or use tax due on transactions processed by the certified 3471 service provider unless the model 1 seller has misrepresented 3472 the type of items it sells or has committed fraud. In the 3473 absence of probable cause to believe that the model 1 seller has 3474 committed fraud or made a material misrepresentation, the model 3475 1 seller is not subject to audit on the transactions processed 3476 by the certified service provider. A model 1 seller is subject 3477 to audit for transactions that have not been processed by the 3478 certified service provider. Acting jointly, the member states 3479 may perform a system check of the model 1 seller and review the 3480 model 1 seller’s procedures to determine if the certified 3481 service provider’s system is functioning properly and to 3482 determine the extent to which the model 1 seller’s transactions 3483 are being processed by the certified service provider. 3484 (3) A model 2 seller that uses a certified automated system 3485 remains responsible and is liable to this state for reporting 3486 and remitting tax. However, a model 2 seller is not responsible 3487 for errors in reliance on a certified automated system. 3488 (4) A model 3 seller is liable for the failure of the 3489 proprietary system to meet the performance standard. 3490 (5) A person who provides a certified automated system is 3491 not liable for errors contained in software that was approved by 3492 the department and certified to the governing board. However, 3493 such person is: 3494 (a) Responsible for the proper functioning of that system; 3495 (b) Liable to this state for underpayments of tax 3496 attributable to errors in the functioning of the certified 3497 automated system; and 3498 (c) Liable for the misclassification of an item or 3499 transaction that is not corrected within 10 days after the 3500 receipt of notice from the department. 3501 (6) The executive director of the department or his or her 3502 designee may certify a person as a certified service provider if 3503 the person: 3504 (a) Uses a certified automated system; 3505 (b) Integrates its certified automated system with the 3506 system of a seller for whom the person collects tax so that the 3507 tax due on a sale is determined at the time of the sale; 3508 (c) Agrees to remit the taxes it collects at the time and 3509 in the manner specified by chapter 212; 3510 (d) Agrees to file returns on behalf of the sellers for 3511 whom it collects tax; 3512 (e) Agrees to protect the privacy of tax information it 3513 obtains in accordance with s. 213.053; and 3514 (f) Enters into a contract with the department. 3515 (7) The department shall review software submitted to the 3516 governing board for certification as a certified automated 3517 system. The executive director of the department shall certify 3518 the approval of the software to the governing board if the 3519 software: 3520 (a) Determines the applicable state and local sales and use 3521 tax rate for a transaction in accordance with s. 212.06(3) and 3522 (4); 3523 (b) Determines whether an item is exempt from tax; 3524 (c) Determines the amount of tax to be remitted for each 3525 taxpayer for a reporting period; and 3526 (d) Can generate reports and returns as required by the 3527 governing board. 3528 (8) The department may adopt by rule one or more sales tax 3529 performance standards for model 3 sellers. 3530 (9) Disclosure of information that is exempt or 3531 confidential and exempt under law which is necessary under this 3532 section must be made according to a written agreement between 3533 the executive director of the department or his or her designee 3534 and the certified service provider. The certified service 3535 provider is bound by the same requirements of confidentiality as 3536 department employees. A willful breach of confidentiality is a 3537 misdemeanor of the first degree, punishable as provided in s. 3538 775.082 or s. 775.083. 3539 Section 22. It is the intent of the Legislature to urge the 3540 United States Congress to consider adequate protections for 3541 small businesses engaging in both offline and online 3542 transactions from added costs, administrative burdens, and 3543 requirements imposed on intermediaries relating to the 3544 collection and remittance of sales and use tax. 3545 Section 23. Emergency rules.— 3546 (1) The executive director of the Department of Revenue is 3547 authorized, and all conditions are deemed to be met, to adopt 3548 emergency rules pursuant to s. 120.54(4), Florida Statutes, for 3549 the purpose of implementing this act. 3550 (2) Notwithstanding any other law, emergency rules adopted 3551 pursuant to subsection (1) are effective for 6 months after 3552 adoption and may be renewed during the pendency of procedures to 3553 adopt permanent rules addressing the subject of the emergency 3554 rules. 3555 (3) This section expires January 1, 2019. 3556 Section 24. Paragraph (a) of subsection (5) of section 3557 11.45, Florida Statutes, is amended to read: 3558 11.45 Definitions; duties; authorities; reports; rules.— 3559 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.— 3560 (a) The Legislative Auditing Committee shall direct the 3561 Auditor General to make an audit of aanymunicipality if 3562wheneverpetitioned to do so by at least 20 percent of the 3563 registered electors in the last general election of that 3564 municipality pursuant to this subsection. The supervisor of 3565 elections of the county in which the municipality is located 3566 shall certify whether or not the petition contains the 3567 signatures of at least 20 percent of the registered electors of 3568 the municipality. After the completion of the audit, the Auditor 3569 General shall determine whether the municipality has the fiscal 3570 resources necessary to pay the cost of the audit. The 3571 municipality shall pay the cost of the audit within 90 days 3572 after the Auditor General’s determination that the municipality 3573 has the available resources. If the municipality fails to pay 3574the cost of the audit, the Department of Revenue shall, upon 3575 certification of the Auditor General, withhold from that portion 3576 of the distribution pursuant to s. 212.20(5)(d)5.s.3577212.20(6)(d)5.which is distributable to such municipality, a 3578 sum sufficient to pay the cost of the audit andshalldeposit 3579 that sum into the General Revenue Fund of the state. 3580 Section 25. Subsection (6) of section 196.012, Florida 3581 Statutes, is amended to read: 3582 196.012 Definitions.—For the purpose of this chapter, the 3583 following terms are defined as follows, except where the context 3584 clearly indicates otherwise: 3585 (6) Governmental, municipal, or public purpose or function 3586 isshall bedeemed to be served or performed when the lessee 3587 under aanyleasehold interest created in property of the United 3588 States, the state orany ofits political subdivisions, or aany3589 municipality, agency, special district, authority, or other 3590 public body corporate of the state is demonstrated to perform a 3591 function or serve a governmental purpose thatwhichcould 3592 properly be performed or served by an appropriate governmental 3593 unit or which is demonstrated to perform a function or serve a 3594 purpose which would otherwise be a valid subject for the 3595 allocation of public funds. For purposes of the preceding 3596 sentence, an activity undertaken by a lessee which is permitted 3597 under the terms of its lease of real property designated as an 3598 aviation area on an airport layout plan thatwhichhas been 3599 approved by the Federal Aviation Administration and which real 3600 property is used for the administration, operation, business 3601 offices and activities related specifically thereto in 3602 connection with the conduct of an aircraft full service fixed 3603 base operation which provides goods and services to the general 3604 aviation public in the promotion of air commerce isshall be3605 deemed an activity thatwhichserves a governmental, municipal, 3606 or public purpose or function. AnAnyactivity undertaken by a 3607 lessee which is permitted under the terms of its lease of real 3608 property designated as a public-usepublicairport as defined in 3609 s. 332.004(14)by municipalities, agencies, special districts, 3610 authorities, or other public bodies corporate and public bodies 3611 politic of the state, a spaceport as defined in s. 331.303, or 3612 which is located in a deepwater port identified in s. 3613 403.021(9)(b) and owned by one of the foregoing governmental 3614 units, subject to a leasehold or other possessory interest of a 3615 nongovernmental lessee that is deemed to perform an aviation, 3616 airport, aerospace, maritime, or port purpose or operation is 3617shall bedeemed an activity that serves a governmental, 3618 municipal, or public purpose. The use by a lessee, licensee, or 3619 management company of real property or a portion thereof as a 3620 convention center, visitor center, sports facility with 3621 permanent seating, concert hall, arena, stadium, park, or beach 3622 is deemed a use that serves a governmental, municipal, or public 3623 purpose or function when access to the property is open to the 3624 general public with or without a charge for admission. If 3625 property deeded to a municipality by the United States is 3626 subject to a requirement that the Federal Government, through a 3627 schedule established by the Secretary of the Interior, determine 3628 that the property is being maintained for public historic 3629 preservation, park, or recreational purposes and if those 3630 conditions are not met the property revertswill revertbackto 3631 the Federal Government, then such property shall be deemed to 3632 serve a municipal or public purpose. The term “governmental 3633 purpose” also includes a direct use of property on federal lands 3634 in connection with the Federal Government’s Space Exploration 3635 Program or spaceport activities as defined in s. 212.02(22). 3636 Real property and tangible personal property owned by the 3637 Federal Government or Space Florida and used for defense and 3638 space exploration purposes or which is put to a use in support 3639 thereof isshall bedeemed to perform an essential national 3640 governmental purpose and isshall beexempt. The term “owned by 3641 the lessee” as used in this chapter does not include personal 3642 property, buildings, or other real property improvements used 3643 for the administration, operation, business offices and 3644 activities related specifically thereto in connection with the 3645 conduct of an aircraft full service fixed based operation which 3646 provides goods and services to the general aviation public in 3647 the promotion of air commerce provided that the real property is 3648 designated as an aviation area on an airport layout plan 3649 approved by the Federal Aviation Administration. For purposes of 3650 determiningdetermination of“ownership,” buildings and other 3651 real property improvements thatwhichwill revert to the airport 3652 authority or other governmental unit upon expiration of the term 3653 of the lease areshall be deemed“owned” by the governmental 3654 unit and not the lessee. Providing two-way telecommunications 3655 services to the public for hire by the use of a 3656 telecommunications facility, as defined in s. 364.02(14), and 3657 for which a certificate is required under chapter 364 does not 3658 constitute an exempt use for purposes of s. 196.199, unless the 3659 telecommunications services are provided by the operator of a 3660 public-use airport, as defined in s. 332.004, for the operator’s 3661 provision of telecommunications services for the airport or its 3662 tenants, concessionaires, or licensees, or unless the 3663 telecommunications services are provided by a public hospital. 3664 Section 26. Paragraph (b) of subsection (1) and paragraph 3665 (b) of subsection (2) of section 202.18, Florida Statutes, are 3666 amended to read: 3667 202.18 Allocation and disposition of tax proceeds.—The 3668 proceeds of the communications services taxes remitted under 3669 this chapter shall be treated as follows: 3670 (1) The proceeds of the taxes remitted under s. 3671 202.12(1)(a) shall be divided as follows: 3672 (b) The remaining portion shall be distributed according to 3673 s. 212.20(5)s. 212.20(6). 3674 (2) The proceeds of the taxes remitted under s. 3675 202.12(1)(b) shall be divided as follows: 3676 (b) Sixty-three percent of the remainder shall be allocated 3677 to the state and distributed pursuant to s. 212.20(5)s.3678212.20(6), except that the proceeds allocated pursuant to s. 3679 212.20(5)(d)2.s. 212.20(6)(d)2.shall be prorated to the 3680 participating counties in the same proportion as that month’s 3681 collection of the taxes and fees imposed pursuant to chapter 212 3682 and paragraph (1)(b). 3683 Section 27. Section 203.0011, Florida Statutes, is amended 3684 to read: 3685 203.0011 Combined rate for tax collected pursuant to ss. 3686 203.01(1)(b)4. and 212.05(1)(e)3.212.05(1)(e)1.c.—In complying 3687 with the amendments to ss. 203.01 and 212.05, relating to the 3688 additional tax on electrical power or energy, made by this act, 3689 a seller of electrical power or energy may collect a combined 3690 rate of 6.95 percent, which consists of the 4.35 percent and 2.6 3691 percent required under ss. 212.05(1)(e)3.212.05(1)(e)1.c.and 3692 203.01(1)(b)4., respectively, if the provider properly reflects 3693 the tax collected with respect to the two provisions as required 3694 in the return to the Department of Revenue. 3695 Section 28. Paragraph (a) of subsection (1) of section 3696 203.01, Florida Statutes, is amended to read: 3697 203.01 Tax on gross receipts for utility and communications 3698 services.— 3699 (1)(a)1. A tax is imposed on gross receipts from utility 3700 services that are delivered to a retail consumer in this state. 3701 The tax shall be levied as provided in paragraphs (b)-(j). 3702 2. A tax is levied on communications services as defined in 3703 s. 202.11(1). The tax appliesshall be appliedto the same 3704 services and transactions as are subject to taxation under 3705 chapter 202, and to communications services that are subject to 3706 the exemption provided in s. 202.125(1). The tax appliesshall3707be appliedto the sales price of communications services ifwhen3708 sold at retail, as the terms are defined in s. 202.11, isshall3709bedue and payable at the same time as the taxes imposed 3710 pursuant to chapter 202, and shall be administered and collected 3711 pursuant to chapter 202. 3712 3. An additional tax is levied on charges for, or the use 3713 of, electrical power or energy that is subject to the tax levied 3714 pursuant to s. 212.05(1)(e)3.s.212.05(1)(e)1.c.or s. 3715 212.06(1). The tax appliesshall be appliedto the same 3716 transactions or uses as are subject to taxation under s. 3717 212.05(1)(e)3.s. 212.05(1)(e)1.c.or s. 212.06(1). If a 3718 transaction or use is exempt from the tax imposed under s. 3719 212.05(1)(e)3.s. 212.05(1)(e)1.c.or s. 212.06(1), the 3720 transaction or use is also exempt from the tax imposed under 3721 this subparagraph. The tax appliesshall be appliedto charges 3722 for electrical power or energy and is due and payable at the 3723 same time as taxes imposed pursuant to chapter 212. Chapter 212 3724 governs the administration and enforcement of the tax imposed by 3725 this subparagraph. The charges upon which the tax imposed by 3726 this subparagraph is applied do not include the taxes imposed by 3727 subparagraph 1. or s. 166.231. The tax imposed by this 3728 subparagraph becomes state funds at the moment of collection and 3729 is not considered as revenue of a utility for purposes of a 3730 franchise agreement between the utility and a local government. 3731 Section 29. Paragraph (a) of subsection (1) of section 3732 212.031, Florida Statutes, is amended to read: 3733 212.031 Tax on rental or license fee for use of real 3734 property.— 3735 (1)(a) It isdeclared to bethe legislative intent that 3736 eacheverypersonis exercising a taxable privilegewho engages 3737 in the business of renting, leasing, letting, or granting a 3738 license for the use ofanyreal property is exercising a taxable 3739 privilege unless such property is: 3740 1. Assessed as agricultural property under s. 193.461. 3741 2. Used exclusively as dwelling units. 3742 3. Property subject to tax on parking, docking, or storage 3743 spaces under s. 212.03(6). 3744 4. Recreational property or the common elements of a 3745 condominium ifwhensubject to a lease between the developer or 3746 owner thereof and the condominium association in its own right 3747 or as agent for the owners of individual condominium units or 3748 the owners of individual condominium units. However, only the 3749 lease payments on such property areshall beexempt from the tax 3750 imposed by this chapter, and any other use made by the owner or 3751 the condominium association isshall befully taxable under this 3752 chapter. 3753 5. A public or private street or right-of-way and poles, 3754 conduits, fixtures, and similar improvements located on such 3755 streets or rights-of-way, occupied or used by a utility or 3756 provider of communications services, as defined by s. 202.11, 3757 for utility or communications or television purposes. As used in 3758For purposes ofthis subparagraph, the term “utility” means a 3759anyperson providing utility services as defined in s. 203.012. 3760 This exception also applies to property, wherever located, on 3761 whichthe followingare placed:towers, antennas, cables, 3762 accessory structures, or equipment, not including switching 3763 equipment, used in the provision of mobile communications 3764 services as defined in s. 202.11. For purposes of this chapter, 3765 towers used in the provision of mobile communications services,3766as defined in s. 202.11,are considered to be fixtures. 3767 6. A public street or road thatwhichis used for 3768 transportation purposes. 3769 7. Property used at an airport exclusively forthe purpose3770ofaircraft landing or aircraft taxiing or property used by an 3771 airline forthe purpose ofloading or unloading passengers or 3772 property onto or from aircraft or for fueling aircraft. 3773 8.a.Property used at a port authority, as defined in s. 3774 315.02(2), exclusively forthe purpose ofoceangoing vessels or 3775 tugs docking, or such vessels mooring on property used by a port 3776 authority forthe purpose ofloading or unloading passengers or 3777 cargo onto or from such a vessel, or property used at a port 3778 authority for fueling such vessels, or to the extent that the 3779 amount paid for the use ofanyproperty at the port is based on 3780 the charge for the amount of tonnage actually imported or 3781 exported through the port by a tenant. 3782b.The amount charged for the use ofanyproperty at the 3783 port in excess of the amount charged for tonnage actually 3784 imported or exported remainsshall remainsubject to tax except 3785 as provided in this subparagraphsub-subparagraph a. 3786 9. Property used as an integral part of the performance of 3787 qualified production services. As used in this subparagraph, the 3788 term “qualified production services” means ananyactivity or 3789 service performed directly in connection with the production of 3790 a qualified motion picture, as defined in s. 212.06(1)(b), and 3791 includes: 3792 a. Photography, sound and recording, casting, location 3793 managing and scouting, shooting, creation of special and optical 3794 effects, animation, adaptation (language, media, electronic, or 3795 otherwise), technological modifications, computer graphics, set 3796 and stage support (such as electricians, lighting designers and 3797 operators, greensmen, prop managers and assistants, and grips), 3798 wardrobe (design, preparation, and management), hair and makeup 3799 (design, production, and application), performing (such as 3800 acting, dancing, and playing), designing and executing stunts, 3801 coaching, consulting, writing, scoring, composing, 3802 choreographing, script supervising, directing, producing, 3803 transmitting dailies, dubbing, mixing, editing, cutting, 3804 looping, printing, processing, duplicating, storing, and 3805 distributing; 3806 b. The design, planning, engineering, construction, 3807 alteration, repair, and maintenance of real or personal 3808 property, including stages, sets, props, models, paintings, and 3809 facilities principally required for the performance ofthose3810 services specifiedlistedin sub-subparagraph a.; and 3811 c. Property management services directly related to 3812 property used in connection with the services described in sub 3813 subparagraphs a. and b. 3814 3815 This exemption inureswill inureto the taxpayer upon 3816 presentation of the certificate of exemption issued to the 3817 taxpayer underthe provisions ofs. 288.1258. 3818 10. Leased, subleased, licensed, or rented to a person 3819 providing food and drink concessionaire services within the 3820 premises of a convention hall, exhibition hall, auditorium, 3821 stadium, theater, arena, civic center, performing arts center, 3822 publicly owned recreational facility, or aanybusiness operated 3823 under a permit issued pursuant to chapter 550. A person 3824 providing retail concessionaire services involving the sale of 3825 food and drink or other tangible personal property within the 3826 premises of an airport shall be subject to tax on the rental of 3827 real property used for that purpose, but shall not be subject to 3828 the tax on aanylicense to use the property. For purposes of 3829 this subparagraph, the term “sale” doesshallnot include the 3830 leasing of tangible personal property. 3831 11. Property occupied pursuant to an instrument calling for 3832 payments which the department has declared, in a Technical 3833 Assistance Advisement issued on or before March 15, 1993, to be 3834 nontaxable pursuant to rule 12A-1.070(19)(c), Florida 3835 Administrative Code.; provided thatThis subparagraph applies 3836shallonlyapplyto property occupied by the same person before 3837 and after the execution of the subject instrument and only to 3838 those payments made pursuant to such instrument, exclusive of 3839 renewals and extensionsthereofoccurring after March 15, 1993. 3840 12. Property used or occupied predominantly for space 3841 flight business purposes. As used in this subparagraph the term,3842 “space flight business” means the manufacturing, processing, or 3843 assembly of a space facility, space propulsion system, space 3844 vehicle, satellite, or station of any kind possessing the 3845 capacity for space flight, as defined by s. 212.02(23), or 3846 components thereof, and also means the following activities 3847 supporting space flight: vehicle launch activities, flight 3848 operations, ground control or ground support, and all 3849 administrative activities directly related thereto. Property 3850 shall be deemed to be used or occupied predominantly for space 3851 flight business purposes if more than 50 percent of the 3852 property, or improvements thereon, is used for one or more space 3853 flight business purposes. Possession by a landlord, lessor, or 3854 licensor of a signed written statement from the tenant, lessee, 3855 or licensee claiming the exemption relievesshall relievethe 3856 landlord, lessor, or licensor from the responsibility of 3857 collecting the tax, and the department shall look solely to the 3858 tenant, lessee, or licensee for recovery of such tax if it 3859 determines that the exemption iswasnot applicable. 3860 13. Rented, leased, subleased, or licensed to a person 3861 providing telecommunications, data systems management, or 3862 Internet services at a publicly or privately owned convention 3863 hall, civic center, or meeting space at a public lodging 3864 establishment as defined in s. 509.013. This subparagraph 3865 applies only to that portion of the rental, lease, or license 3866 payment that is based onupona percentage of sales, revenue 3867 sharing, or royalty payments and not based onupona fixed 3868 price. This subparagraph is intended to be clarifying and 3869 remedial in nature and appliesshall applyretroactively. This 3870 subparagraph does not provide a basis for an assessment of any 3871 tax not paid, or create a right to a refund of any tax paid, 3872 pursuant to this section before July 1, 2010. 3873 Section 30. Section 212.05011, Florida Statutes, is amended 3874 to read: 3875 212.05011 Combined rate for tax collected pursuant to ss. 3876 203.01(1)(b)4. and 212.05(1)(e)3.212.05(1)(e)1.c.—In complying 3877 with the amendments to ss. 203.01 and 212.05, relating to the 3878 additional tax on electrical power or energy, made by this act, 3879 a seller of electrical power or energy may collect a combined 3880 rate of 6.95 percent, which consists of the 4.35 percent and 2.6 3881 percent required under ss. 212.05(1)(e)3.ss.212.05(1)(e)1.c.3882 and 203.01(1)(b)4., respectively, if the provider properly 3883 reflects the tax collected with respect to the two provisions as 3884 required in the return to the departmentof Revenue. 3885 Section 31. Paragraph (b) of subsection (1) of section 3886 212.052, Florida Statutes, is amended to read: 3887 212.052 Research or development costs; exemption.— 3888 (1) For the purposes of the exemption provided in this 3889 section: 3890 (b) The term “costs” means cost price as defined in s. 3891 212.02(4). 3892 Section 32. Paragraph (c) of subsection (2), paragraph (c) 3893 of subsection (3), and paragraphs (c) and (i) of subsection (8) 3894 of section 212.055, Florida Statutes, are amended to read: 3895 212.055 Discretionary sales surtaxes; legislative intent; 3896 authorization and use of proceeds.—It is the legislative intent 3897 that any authorization for imposition of a discretionary sales 3898 surtax shall be published in the Florida Statutes as a 3899 subsection of this section, irrespective of the duration of the 3900 levy. Each enactment shall specify the types of counties 3901 authorized to levy; the rate or rates which may be imposed; the 3902 maximum length of time the surtax may be imposed, if any; the 3903 procedure which must be followed to secure voter approval, if 3904 required; the purpose for which the proceeds may be expended; 3905 and such other requirements as the Legislature may provide. 3906 Taxable transactions and administrative procedures shall be as 3907 provided in s. 212.054. 3908 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 3909 (c) Pursuant to s. 212.054(4), the proceeds of the surtax 3910 levied under this subsection shall be distributed to the county 3911 and the municipalities within such county in which the surtax 3912 was collected, according to: 3913 1. An interlocal agreement between the county governing 3914 authority and the governing bodies of the municipalities 3915 representing a majority of the county’s municipal population, 3916 which agreement may include a school district with the consent 3917 of the county governing authority and the governing bodies of 3918 the municipalities representing a majority of the county’s 3919 municipal population; or 3920 2. If there is no interlocal agreement, according to the 3921 formula provided in s. 218.62. 3922 3923 AAnychange in the distribution formula must take effect on the 3924 first day of theanymonth that begins at least 60 days after 3925 written notification of that change has been made to the 3926 department. 3927 (3) SMALL COUNTY SURTAX.— 3928 (c) Pursuant to s. 212.054(4), the proceeds of the surtax 3929 levied under this subsection shall be distributed to the county 3930 and the municipalities within the county in which the surtax was 3931 collected, according to: 3932 1. An interlocal agreement between the county governing 3933 authority and the governing bodies of the municipalities 3934 representing a majority of the county’s municipal population, 3935 which agreement may include a school district with the consent 3936 of the county governing authority and the governing bodies of 3937 the municipalities representing a majority of the county’s 3938 municipal population; or 3939 2. If there is no interlocal agreement, according to the 3940 formula provided in s. 218.62. 3941 3942 AAnychange in the distribution formula shall take effect on 3943 the first day of theanymonth that begins at least 60 days 3944 after written notification of that change has been made to the 3945 department. 3946 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— 3947 (c) Pursuant to s. 212.054(4), the proceeds of the 3948 discretionary sales surtax collected under this subsection, less 3949 an administrative fee that may be retained by the Department of 3950 Revenue, shall be distributed by the department to the county. 3951 The county shall distribute the proceeds it receives from the 3952 department to the participating jurisdictions that have entered 3953 into an interlocal agreement with the county under this 3954 subsection. The county may also charge an administrative fee for 3955 receiving and distributing the surtax in the amount of the 3956 actual costs incurred, not to exceed 2 percent of the surtax 3957 collected. 3958 (i) Surtax collections shall be initiated on January 1 of 3959 the year following a successful referendumin order to coincide3960with s. 212.054(5). 3961 Section 33. Subsection (3) of section 212.13, Florida 3962 Statutes, is amended to read: 3963 212.13 Records required to be kept; power to inspect; audit 3964 procedure.— 3965 (3) For the purpose of enforcingenforcement ofthis 3966 chapter, aeverymanufacturer and seller of tangible personal 3967 property or services licensed inwithinthis state shall allow 3968is required to permitthe department to examine his or her books 3969 and records at all reasonable hours, and, uponhis or her3970 refusal, the department may require him or her to permit such 3971 examination by resort to the circuit courts of this state, 3972 subject however to the right of removal of the cause to the 3973 judicial circuit wherein such person’s business is located or 3974whereinsuch person’s books and records are kept if, provided3975further thatsuch person’s books and records are kept inwithin3976 the state. IfWhenthe dealer has made an allocation or 3977 attribution pursuant to the definition of sales price in s. 3978 212.02(16), the department may prescribe by rule the books and 3979 records that must be made available during an audit of the 3980 dealer’s books and records and examples of methods for 3981 determining the reasonableness thereof. Books and records kept 3982 in the regular course of business include, but are not limited3983to,general ledgers, price lists, cost records, customer 3984 billings, billing system reports, tariffs, and other regulatory 3985 filings and rules of regulatory authorities. Such record may be 3986 required to be made available to the department in an electronic 3987 format when so kept by the dealer. The dealer may support the 3988 allocation of charges with books and records kept in the regular 3989 course of business covering the dealer’s entire service area, 3990 including territories outside this state. During an audit, the 3991 department may reasonably require production ofanyadditional 3992 books and records found necessary to assist in its 3993 determination. 3994 Section 34. Paragraph (a) of subsection (4) of section 3995 212.14, Florida Statutes, is amended to read: 3996 212.14 Departmental powers; hearings; distress warrants; 3997 bonds; subpoenas and subpoenas duces tecum.— 3998 (4) In all cases where it is necessary to ensure compliance 3999 with this chapter, the department shall require a cash deposit, 4000 bond, or other security as a condition to a person obtaining or 4001 retaining a dealer’s certificate of registration under this 4002 chapter. Such bond must be in the form and amount the department 4003 deems appropriate under the particular circumstances. A person 4004 failing to produce such cash deposit, bond, or other security is 4005 not entitled to obtain or retain a dealer’s certificate of 4006 registration under this chapter, and the Department of Legal 4007 Affairs is hereby authorized to proceed by injunction, if 4008 requested by the Department of Revenue, to prevent such person 4009 from doing business subject to this chapter until such cash 4010 deposit, bond, or other security is posted with the department, 4011 and any temporary injunction for this purpose may be granted by 4012 any judge or chancellor authorized by law to grant injunctions. 4013 Any security required to be deposited may be sold by the 4014 department at public sale if necessary in order to recover any 4015 tax, interest, or penalty due. Notice of such sale may be served 4016 personally or by mail upon the person who deposited the 4017 security. If by mail, notice sent to the last known address as 4018 it appears on the records of the department is sufficient for 4019 the purpose of this requirement. Upon such sale, the surplus, if 4020 any, above the amount due under this chapter shall be returned 4021 to the person who deposited the security. The department may 4022 adopt rules necessary to administer this subsection. For the 4023 purpose of the cash deposit, bond, or other security required by 4024 this subsection, the term “person” includes: 4025 (a) TheThoseentities defined as a “person”listedin s. 4026 212.02(12). 4027 Section 35. Subsection (1) of section 212.15, Florida 4028 Statutes, is amended to read: 4029 212.15 Taxes declared state funds; penalties for failure to 4030 remit taxes; due and delinquent dates; judicial review.— 4031 (1) The taxes imposed by this chaptershall, except as4032provided in s. 212.06(5)(a)2.e.,become state funds upon,at the4033moment of collectionand areshall for each month bedue to the 4034 department on, the first day of the succeeding month andbe4035 delinquent on the 21st day of such month. All returns postmarked 4036 after the 20th day of such month are delinquent. 4037 Section 36. Subsection (3) of section 213.015, Florida 4038 Statutes, is amended to read: 4039 213.015 Taxpayer rights.—There is created a Florida 4040 Taxpayer’s Bill of Rights to guarantee that the rights, privacy, 4041 and property of Florida taxpayers are adequately safeguarded and 4042 protected during tax assessment, collection, and enforcement 4043 processes administered under the revenue laws of this state. The 4044 Taxpayer’s Bill of Rights compiles, in one document, brief but 4045 comprehensive statements which explain, in simple, nontechnical 4046 terms, the rights and obligations of the Department of Revenue 4047 and taxpayers. Section 192.0105 provides additional rights 4048 afforded to payors of property taxes and assessments. The rights 4049 afforded taxpayers to ensure that their privacy and property are 4050 safeguarded and protected during tax assessment and collection 4051 are available only insofar as they are implemented in other 4052 parts of the Florida Statutes or rules of the Department of 4053 Revenue. The rights so guaranteed Florida taxpayers in the 4054 Florida Statutes and the departmental rules are: 4055 (3) The right to be represented or advised by counsel or 4056 other qualified representatives at any time in administrative 4057 interactions with the department, the right to procedural 4058 safeguards with respect to recording of interviews during tax 4059 determination or collection processes conducted by the 4060 department, the right to be treated in a professional manner by 4061 department personnel, and the right to have audits, inspections 4062 of records, and interviews conducted at a reasonable time and 4063 place except in criminal and internal investigations (see ss. 4064 198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3), 4065 211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11)(13), 4066 212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34). 4067 Section 37. Subsection (3) of section 218.245, Florida 4068 Statutes, is amended to read: 4069 218.245 Revenue sharing; apportionment.— 4070 (3) Revenues attributed to the increase in distribution to 4071 the Revenue Sharing Trust Fund for Municipalities pursuant to s. 4072 212.20(5)(d)5.s. 212.20(6)(d)5.from 1.0715 percent to 1.3409 4073 percent provided in chapter 2003-402, Laws of Florida, shall be 4074 distributed to each eligible municipality andanyunit of local 4075 government that is consolidated as provided by s. 9, Art. VIII 4076 of the State Constitution of 1885, as preserved by s. 6(e), Art. 4077 VIII, 1968 revised constitution, as follows: each eligible local 4078 government’s allocation shall be based on the amount it received 4079 from the half-cent sales tax under s. 218.61 in the prior state 4080 fiscal year divided by the total receipts under s. 218.61 in the 4081 prior state fiscal year for all eligible local governments. 4082 However, for the purpose of calculating this distribution, the 4083 amount received from the half-cent sales tax under s. 218.61 in 4084 the prior state fiscal year by a unit of local government which 4085 is consolidated as provided by s. 9, Art. VIII of the State 4086 Constitution of 1885, as amended, and as preserved by s. 6(e), 4087 Art. VIII, of the Constitution as revised in 1968, shall be 4088 reduced by 50 percent for such local government and for the 4089 total receipts. For eligible municipalities that began 4090 participating in the allocation of half-cent sales tax under s. 4091 218.61 in the previous state fiscal year, their annual receipts 4092 shall be calculated by dividing their actual receipts by the 4093 number of months they participated, and the result multiplied by 4094 12. 4095 Section 38. Subsections (5), (6), and (7) of section 4096 218.65, Florida Statutes, are amended to read: 4097 218.65 Emergency distribution.— 4098 (5) At the beginning of each fiscal year, the Department of 4099 Revenue shall calculate a base allocation for each eligible 4100 county equal to the difference between the current per capita 4101 limitation times the county’s population, minus prior year 4102 ordinary distributions to the county pursuant to ss. 4103 212.20(5)(d)2.ss.212.20(6)(d)2., 218.61, and 218.62. If moneys 4104 deposited into the Local Government Half-cent Sales Tax Clearing 4105 Trust Fund pursuant to s. 212.20(5)(d)3.s. 212.20(6)(d)3., 4106 excluding moneys appropriated for supplemental distributions 4107 pursuant to subsection (8), for the current year are less than 4108 or equal to the sum of the base allocations, each eligible 4109 county mustshallreceive a share of the appropriated amount 4110 proportional to its base allocation. If the deposited amount 4111 exceeds the sum of the base allocations, each county mustshall4112 receive its base allocation, and the excess appropriated amount, 4113 less any amounts distributed under subsection (6), shall be 4114 distributed equally on a per capita basis among the eligible 4115 counties. 4116 (6) If moneys deposited in the Local Government Half-cent 4117 Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3.s.4118212.20(6)(d)3.exceed the amount necessary to provide the base 4119 allocation to each eligible county, the moneys in the trust fund 4120 may be used to provide a transitional distribution, as specified4121in this subsection,to certain counties whose population has 4122 increased. The transitional distribution shall be made available 4123 to each county that qualified for a distribution under 4124 subsection (2) in the prior year but does not, because of the 4125 requirements of paragraph (2)(a), qualify for a distribution in 4126 the current year. Beginning on July 1 of the year following the 4127 year in which the county no longer qualifies for a distribution 4128 under subsection (2), the county shall receive two-thirds of the 4129 amount received in the prior year, and beginning July 1 of the 4130 second year following the year in which the county no longer 4131 qualifies for a distribution under subsection (2), the county 4132 shall receive one-third of the amount it received in the last 4133 year it qualified for the distribution under subsection (2). If 4134 insufficient moneys are available in the Local Government Half 4135 cent Sales Tax Clearing Trust Fund to fully provide such a 4136 transitional distribution to each county that meets the 4137 eligibility criteria in this section, each eligible county shall 4138 receive a share of the available moneys proportional to the 4139 amount it would have received had moneys been sufficient to 4140 fully provide such a transitional distribution to each eligible 4141 county. 4142 (7) The distribution provided in s. 212.20(5)(d)3.Thereis 4143 hereby annually appropriated from the Local Government Half-cent 4144 Sales Tax Clearing Trust Fundthe distribution provided in s.4145212.20(6)(d)3.to be used for emergency and supplemental 4146 distributions pursuant to this section. 4147 Section 39. Paragraph (q) of subsection (1) of section 4148 288.1045, Florida Statutes, is amended to read: 4149 288.1045 Qualified defense contractor and space flight 4150 business tax refund program.— 4151 (1) DEFINITIONS.—As used in this section: 4152 (q) “Space flight business” means the manufacturing, 4153 processing, or assembly of space flight technology products, 4154 space flight facilities, space flight propulsion systems, or 4155 space vehicles, satellites, or stations of any kind possessing 4156 the capability for space flight, as defined by s. 212.02(23), or 4157 components thereof, and includes, in supporting space flight, 4158 vehicle launch activities, flight operations, ground control or 4159 ground support, and all administrative activities directly 4160 related to such activities. The term does not include products 4161 that are designed or manufactured for general commercial 4162 aviation or other uses even if those products may also serve an 4163 incidental use in space flight applications. 4164 Section 40. Paragraphs (a) and (d) of subsection (3) of 4165 section 288.11621, Florida Statutes, are amended to read: 4166 288.11621 Spring training baseball franchises.— 4167 (3) USE OF FUNDS.— 4168 (a) A certified applicant may use funds provided under s. 4169 212.20(5)(d)6.b.s. 212.20(6)(d)6.b.only to: 4170 1. Serve the public purpose of acquiring, constructing, 4171 reconstructing, or renovating a facility for a spring training 4172 franchise. 4173 2. Pay or pledge for the payment of debt service on, or to 4174 fund debt service reserve funds, arbitrage rebate obligations, 4175 or other amounts payable with respect thereto, bonds issued for 4176 the acquisition, construction, reconstruction, or renovation of 4177 such facility, or for the reimbursement of such costs or the 4178 refinancing of bonds issued for such purposes. 4179 3. Assist in the relocation of a spring training franchise 4180 from one unit of local government to another only if the 4181 governing board of the current host local government by a 4182 majority vote agrees to relocation. 4183 (d)1. All certified applicants must place unexpended state 4184 funds received pursuant to s. 212.20(5)(d)6.b.s.4185212.20(6)(d)6.b.in a trust fund or separate account for use 4186 only as authorized in this section. 4187 2. A certified applicant may request that the Department of 4188 Revenue suspend further distributions of state funds made 4189 available under s. 212.20(5)(d)6.b.s. 212.20(6)(d)6.b.for 12 4190 months after expiration of an existing agreement with a spring 4191 training franchise to provide the certified applicant with an 4192 opportunity to enter into a new agreement with a spring training 4193 franchise, at which time the distributions shall resume. 4194 3. The expenditure of state funds distributed to an 4195 applicant certified before July 1, 2010, must begin within 48 4196 months after the initial receipt of the state funds. In 4197 addition, the construction of, or capital improvements to, a 4198 spring training facility must be completed within 24 months 4199 after the project’s commencement. 4200 Section 41. Subsections (1) and (3), paragraph (a) of 4201 subsection (5), and paragraph (e) of subsection (7) of section 4202 288.11625, Florida Statutes, are amended to read: 4203 288.11625 Sports development.— 4204 (1) ADMINISTRATION.—The department shall serve as the state 4205 agency responsible for screening applicants for state funding 4206 under s. 212.20(5)(d)6.f.s. 212.20(6)(d)6.f.4207 (3) PURPOSE.—The purpose of this section is to provide 4208 applicants state funding under s. 212.20(5)(d)6.f.s.4209212.20(6)(d)6.f.for the public purpose of constructing, 4210 reconstructing, renovating, or improving a facility. 4211 (5) EVALUATION PROCESS.— 4212 (a) Before recommending an applicant to receive a state 4213 distribution under s. 212.20(5)(d)6.f.s. 212.20(6)(d)6.f., the 4214 department must verify that: 4215 1. The applicant or beneficiary is responsible for the 4216 construction, reconstruction, renovation, or improvement of a 4217 facility and obtained at least three bids for the project. 4218 2. If the applicant is not a unit of local government, a 4219 unit of local government holds title to the property on which 4220 the facility and project are, or will be, located. 4221 3. If the applicant is a unit of local government in whose 4222 jurisdiction the facility is, or will be, located, the unit of 4223 local government has an exclusive intent agreement to negotiate 4224 in this state with the beneficiary. 4225 4. A unit of local government in whose jurisdiction the 4226 facility is, or will be, located supports the application for 4227 state funds. Such support must be verified by the adoption of a 4228 resolution, after a public hearing, that the project serves a 4229 public purpose. 4230 5. The applicant or beneficiary has not previously 4231 defaulted or failed to meet any statutory requirements of a 4232 previous state-administered sports-related program under s. 4233 288.1162, s. 288.11621, s. 288.11631, or this section. 4234 Additionally, the applicant or beneficiary is not currently 4235 receiving state distributions under s. 212.20 for the facility 4236 that is the subject of the application, unless the applicant 4237 demonstrates that the franchise that applied for a distribution 4238 under s. 212.20 no longer plays at the facility that is the 4239 subject of the application. 4240 6. The applicant or beneficiary has sufficiently 4241 demonstrated a commitment to employ residents of this state, 4242 contract with Florida-based firms, and purchase locally 4243 available building materials to the greatest extent possible. 4244 7. If the applicant is a unit of local government, the 4245 applicant has a certified copy of a signed agreement with a 4246 beneficiary for the use of the facility. If the applicant is a 4247 beneficiary, the beneficiary must enter into an agreement with 4248 the department. The applicant’s or beneficiary’s agreement must 4249 also require the following: 4250 a. The beneficiary must reimburse the state for state funds 4251 that will be distributed if the beneficiary relocates or no 4252 longer occupies or uses the facility as the facility’s primary 4253 tenant before the agreement expires. Reimbursements must be sent 4254 to the Department of Revenue for deposit into the General 4255 Revenue Fund. 4256 b. The beneficiary must pay for signage or advertising 4257 within the facility. The signage or advertising must be placed 4258 in a prominent location as close to the field of play or 4259 competition as is practicable, must be displayed consistent with 4260 signage or advertising in the same location and of like value, 4261 and must feature Florida advertising approved by the Florida 4262 Tourism Industry Marketing Corporation. 4263 8. The project will commence within 12 months after 4264 receiving state funds or did not commence before January 1, 4265 2013. 4266 (7) CONTRACT.—An applicant approved by the Legislature and 4267 certified by the department must enter into a contract with the 4268 department which: 4269 (e) Requires the applicant to reimburse the state by 4270 electing to do one of the following: 4271 1. After all distributions have been made, reimburse at the 4272 end of the contract term any amount by which the total 4273 distributions made under s. 212.20(5)(d)6.f.s. 212.20(6)(d)6.f.4274 exceed actual new incremental state sales taxes generated by 4275 sales at the facility during the contract, plus a 5 percent 4276 penalty on that amount. 4277 2. After the applicant begins to submit the independent 4278 analysis under paragraph (c), reimburse each year any amount by 4279 which the previous year’s annual distribution exceeds 75 percent 4280 of the actual new incremental state sales taxes generated by 4281 sales at the facility. 4282 4283 Any reimbursement due to the state must be made within 90 days 4284 after the applicable distribution under this paragraph. If the 4285 applicant is unable or unwilling to reimburse the state for such 4286 amount, the department may place a lien on the applicant’s 4287 facility. If the applicant is a municipality or county, it may 4288 reimburse the state from its half-cent sales tax allocation, as 4289 provided in s. 218.64(3). Reimbursements must be sent to the 4290 Department of Revenue for deposit into the General Revenue Fund. 4291 Section 42. Paragraph (c) of subsection (2) and paragraphs 4292 (a), (c), and (d) of subsection (3) of section 288.11631, 4293 Florida Statutes, are amended to read: 4294 288.11631 Retention of Major League Baseball spring 4295 training baseball franchises.— 4296 (2) CERTIFICATION PROCESS.— 4297 (c) Each applicant certified on or after July 1, 2013, 4298 shall enter into an agreement with the department which: 4299 1. Specifies the amount of the state incentive funding to 4300 be distributed. The amount of state incentive funding per 4301 certified applicant may not exceed $20 million. However, if a 4302 certified applicant’s facility is used by more than one spring 4303 training franchise, the maximum amount may not exceed $50 4304 million, and the Department of Revenue shall make distributions 4305 to the applicant pursuant to s. 212.20(5)(d)6.e.s.4306212.20(6)(d)6.e. 4307 2. States the criteria that the certified applicant must 4308 meet in order to remain certified. These criteria must include a 4309 provision stating that the spring training franchise must 4310 reimburse the state for any funds received if the franchise does 4311 not comply with the terms of the contract. If bonds were issued 4312 to construct or renovate a facility for a spring training 4313 franchise, the required reimbursement must be equal to the total 4314 amount of state distributions expected to be paid from the date 4315 the franchise violates the agreement with the applicant through 4316 the final maturity of the bonds. 4317 3. States that the certified applicant is subject to 4318 decertification if the certified applicant fails to comply with 4319 this section or the agreement. 4320 4. States that the department may recover state incentive 4321 funds if the certified applicant is decertified. 4322 5. Specifies the information that the certified applicant 4323 must report to the department. 4324 6. Includes any provision deemed prudent by the department. 4325 (3) USE OF FUNDS.— 4326 (a) A certified applicant may use funds provided under s. 4327 212.20(5)(d)6.e.s. 212.20(6)(d)6.e.only to: 4328 1. Serve the public purpose of constructing or renovating a 4329 facility for a spring training franchise. 4330 2. Pay or pledge for the payment of debt service on, or to 4331 fund debt service reserve funds, arbitrage rebate obligations, 4332 or other amounts payable with respect thereto, bonds issued for 4333 the construction or renovation of such facility, or for the 4334 reimbursement of such costs or the refinancing of bonds issued 4335 for such purposes. 4336 (c) The Department of Revenue may not distribute funds 4337 under s. 212.20(5)(d)6.e.s. 212.20(6)(d)6.e.until July 1, 4338 2016. Further, the Department of Revenue may not distribute 4339 funds to an applicant certified on or after July 1, 2013, until 4340 it receives notice from the department that: 4341 1. The certified applicant has encumbered funds under 4342 either subparagraph (a)1. or subparagraph (a)2.; and 4343 2. If applicable, any existing agreement with a spring 4344 training franchise for the use of a facility has expired. 4345 (d)1. All certified applicants shall place unexpended state 4346 funds received pursuant to s. 212.20(5)(d)6.e.s.4347212.20(6)(d)6.e.in a trust fund or separate account for use 4348 only as authorized in this section. 4349 2. A certified applicant may request that the department 4350 notify the Department of Revenue to suspend further 4351 distributions of state funds made available under s. 4352 212.20(5)(d)6.e.s. 212.20(6)(d)6.e.for 12 months after 4353 expiration of an existing agreement with a spring training 4354 franchise to provide the certified applicant with an opportunity 4355 to enter into a new agreement with a spring training franchise, 4356 at which time the distributions shall resume. 4357 3. The expenditure of state funds distributed to an 4358 applicant certified after July 1, 2013, must begin within 48 4359 months after the initial receipt of the state funds. In 4360 addition, the construction or renovation of a spring training 4361 facility must be completed within 24 months after the project’s 4362 commencement. 4363 Section 43. Subsection (6) of section 288.1169, Florida 4364 Statutes, is amended to read: 4365 288.1169 International Game Fish Association World Center 4366 facility.— 4367 (6) The department shallmustrecertify every 10 years that 4368 the facility is open, that the International Game Fish 4369 Association World Center continues to be the only international 4370 administrative headquarters, fishing museum, and Hall of Fame in 4371 the United States recognized by the International Game Fish 4372 Association, and that the project is meeting the minimum 4373 projections for attendance or sales tax revenues as required at 4374 the time of original certification. If the facility is not 4375 recertified during this 10-year review as meeting the minimum 4376 projections,thenfunding shall be abated until the 4377 certification criteria are met. If the project fails to generate 4378 $1 million of annual revenues pursuant to paragraph (2)(e), the 4379 distribution of revenues pursuant to s. 212.20(5)(d)6.d.s.4380212.20(6)(d)6.d.shall be reduced to an amount equal to $83,333 4381 multiplied by a fraction, the numerator of which is the actual 4382 revenues generated and the denominator of which is $1 million. 4383 Such reduction remains in effect until revenues generated by the 4384 project in a 12-month period equal or exceed $1 million. 4385 Section 44. Subsection (8) of section 551.102, Florida 4386 Statutes, is amended to read: 4387 551.102 Definitions.—As used in this chapter, the term: 4388 (8) “Slot machine” means aanymechanical or electrical 4389 contrivance, terminal that may or may not be capable of 4390 downloading slot games from a central server system, machine, or 4391 other device that, upon insertion of a coin, bill, ticket, 4392 token, or similar object or upon payment of any consideration 4393whatsoever, including the use of ananyelectronic payment 4394 system except a credit card or debit card, is available to play 4395 or operate, the play or operation of which, whether by reason of 4396 skill or application of the element of chance or both, may 4397 deliver or entitle the person or persons playing or operating 4398 the contrivance, terminal, machine, or other device to receive 4399 cash, billets, tickets, tokens, or electronic credits to be 4400 exchanged for cash or to receive merchandise or anything of 4401 valuewhatsoever, whether the payoff is made automatically from 4402 the machine or manually. The term includes associated equipment 4403 necessary to conduct the operation of the contrivance, terminal, 4404 machine, or other device. Slot machines may use spinning reels, 4405 video displays, or both. A slot machine is not a“coin-operated 4406 amusement machine”as defined in s. 212.02(24)or an amusement 4407 game or machine as described in s. 849.161, and isslot machines4408arenot subject to the tax imposed by s. 212.05(1)(h). 4409 Section 45. Paragraph (a) of subsection (1) of section 4410 790.0655, Florida Statutes, is amended to read: 4411 790.0655 Purchase and delivery of handguns; mandatory 4412 waiting period; exceptions; penalties.— 4413 (1)(a) There isshall bea mandatory 3-day waiting period, 4414which shall be 3 days,excluding weekends and legal holidays, 4415 between the purchase and the delivery at retail of aany4416 handgun. The term “purchase” means the transfer of money or 4417 other valuable consideration to the retailer. The term “handgun” 4418 means a firearm capable of being carried and used by one hand, 4419 such as a pistol or revolver. The term “retailer”means and4420includes every person engaged inhas the meaning ascribed 4421business of making sales at retail or for distribution, or use,4422or consumption, or storage to be used or consumed in this state,4423as definedin s. 212.02(13). 4424 Section 46. Section 212.0596, Florida Statutes, is 4425 repealed. 4426 Section 47. For the purpose of incorporating the amendment 4427 made by this act to section 212.05, Florida Statutes, in a 4428 reference thereto, paragraph (v) of subsection (7) of section 4429 212.08, Florida Statutes, is reenacted to read: 4430 212.08 Sales, rental, use, consumption, distribution, and 4431 storage tax; specified exemptions.—The sale at retail, the 4432 rental, the use, the consumption, the distribution, and the 4433 storage to be used or consumed in this state of the following 4434 are hereby specifically exempt from the tax imposed by this 4435 chapter. 4436 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 4437 entity by this chapter do not inure to any transaction that is 4438 otherwise taxable under this chapter when payment is made by a 4439 representative or employee of the entity by any means, 4440 including, but not limited to, cash, check, or credit card, even 4441 when that representative or employee is subsequently reimbursed 4442 by the entity. In addition, exemptions provided to any entity by 4443 this subsection do not inure to any transaction that is 4444 otherwise taxable under this chapter unless the entity has 4445 obtained a sales tax exemption certificate from the department 4446 or the entity obtains or provides other documentation as 4447 required by the department. Eligible purchases or leases made 4448 with such a certificate must be in strict compliance with this 4449 subsection and departmental rules, and any person who makes an 4450 exempt purchase with a certificate that is not in strict 4451 compliance with this subsection and the rules is liable for and 4452 shall pay the tax. The department may adopt rules to administer 4453 this subsection. 4454 (v) Professional services.— 4455 1. Also exempted are professional, insurance, or personal 4456 service transactions that involve sales as inconsequential 4457 elements for which no separate charges are made. 4458 2. The personal service transactions exempted pursuant to 4459 subparagraph 1. do not exempt the sale of information services 4460 involving the furnishing of printed, mimeographed, or 4461 multigraphed matter, or matter duplicating written or printed 4462 matter in any other manner, other than professional services and 4463 services of employees, agents, or other persons acting in a 4464 representative or fiduciary capacity or information services 4465 furnished to newspapers and radio and television stations. As 4466 used in this subparagraph, the term “information services” 4467 includes the services of collecting, compiling, or analyzing 4468 information of any kind or nature and furnishing reports thereof 4469 to other persons. 4470 3. This exemption does not apply to any service warranty 4471 transaction taxable under s. 212.0506. 4472 4. This exemption does not apply to any service transaction 4473 taxable under s. 212.05(1)(i). 4474 Section 48. For the purpose of incorporating the amendment 4475 made by this act to section 212.0506, Florida Statutes, in a 4476 reference thereto, section 634.131, Florida Statutes, is 4477 reenacted to read: 4478 634.131 Tax on premiums and assessments.—Premiums and 4479 assessments received by insurers or service agreement companies 4480 and taxed under this section are not subject to any premium tax 4481 provided for in the Florida Insurance Code. However, the gross 4482 amount of such premiums and assessments is subject to the sales 4483 tax imposed by s. 212.0506. 4484 Section 49. For the purpose of incorporating the amendment 4485 made by this act to section 212.0506, Florida Statutes, in a 4486 reference thereto, subsection (2) of section 634.415, Florida 4487 Statutes, is reenacted to read: 4488 634.415 Tax on premiums; annual statement; reports.— 4489 (2) The gross amount of premiums and assessments is subject 4490 to the sales tax imposed by s. 212.0506. 4491 Section 50. For the purpose of incorporating the amendment 4492 made by this act to section 212.054, Florida Statutes, in a 4493 reference thereto, paragraphs (a) and (c) of subsection (3) of 4494 section 202.18, Florida Statutes, are reenacted to read: 4495 202.18 Allocation and disposition of tax proceeds.—The 4496 proceeds of the communications services taxes remitted under 4497 this chapter shall be treated as follows: 4498 (3)(a) Notwithstanding any law to the contrary, the 4499 proceeds of each local communications services tax levied by a 4500 municipality or county pursuant to s. 202.19(1) or s. 202.20(1), 4501 less the department’s costs of administration, shall be 4502 transferred to the Local Communications Services Tax Clearing 4503 Trust Fund and held there to be distributed to such municipality 4504 or county. However, the proceeds of any communications services 4505 tax imposed pursuant to s. 202.19(5) shall be deposited and 4506 disbursed in accordance with ss. 212.054 and 212.055. For 4507 purposes of this section, the proceeds of any tax levied by a 4508 municipality, county, or school board under s. 202.19(1) or s. 4509 202.20(1) are all funds collected and received by the department 4510 pursuant to a specific levy authorized by such sections, 4511 including any interest and penalties attributable to the tax 4512 levy. 4513 (c)1. Except as otherwise provided in this paragraph, 4514 proceeds of the taxes levied pursuant to s. 202.19, less amounts 4515 deducted for costs of administration in accordance with 4516 paragraph (b), shall be distributed monthly to the appropriate 4517 jurisdictions. The proceeds of taxes imposed pursuant to s. 4518 202.19(5) shall be distributed in the same manner as 4519 discretionary surtaxes are distributed, in accordance with ss. 4520 212.054 and 212.055. 4521 2. The department shall make any adjustments to the 4522 distributions pursuant to this section which are necessary to 4523 reflect the proper amounts due to individual jurisdictions or 4524 trust funds. In the event that the department adjusts amounts 4525 due to reflect a correction in the situsing of a customer, such 4526 adjustment shall be limited to the amount of tax actually 4527 collected from such customer by the dealer of communication 4528 services. 4529 3.a. Adjustments in distributions which are necessary to 4530 correct misallocations between jurisdictions shall be governed 4531 by this subparagraph. If the department determines that 4532 misallocations between jurisdictions occurred, it shall provide 4533 written notice of such determination to all affected 4534 jurisdictions. The notice shall include the amount of the 4535 misallocations, the basis upon which the determination was made, 4536 data supporting the determination, and the identity of each 4537 affected jurisdiction. The notice shall also inform all affected 4538 jurisdictions of their authority to enter into a written 4539 agreement establishing a method of adjustment as described in 4540 sub-subparagraph c. 4541 b. An adjustment affecting a distribution to a jurisdiction 4542 which is less than 90 percent of the average monthly 4543 distribution to that jurisdiction for the 6 months immediately 4544 preceding the department’s determination, as reported by all 4545 communications services dealers, shall be made in the month 4546 immediately following the department’s determination that 4547 misallocations occurred. 4548 c. If an adjustment affecting a distribution to a 4549 jurisdiction equals or exceeds 90 percent of the average monthly 4550 distribution to that jurisdiction for the 6 months immediately 4551 preceding the department’s determination, as reported by all 4552 communications services dealers, the affected jurisdictions may 4553 enter into a written agreement establishing a method of 4554 adjustment. If the agreement establishing a method of adjustment 4555 provides for payments of local communications services tax 4556 monthly distributions, the amount of any such payment agreed to 4557 may not exceed the local communications services tax monthly 4558 distributions available to the jurisdiction that was allocated 4559 amounts in excess of those to which it was entitled. If affected 4560 jurisdictions execute a written agreement specifying a method of 4561 adjustment, a copy of the written agreement shall be provided to 4562 the department no later than the first day of the month 4563 following 90 days after the date the department transmits notice 4564 of the misallocation. If the department does not receive a copy 4565 of the written agreement within the specified time period, an 4566 adjustment affecting a distribution to a jurisdiction made 4567 pursuant to this sub-subparagraph shall be prorated over a time 4568 period that equals the time period over which the misallocations 4569 occurred. 4570 Section 51. For the purpose of incorporating the amendment 4571 made by this act to section 212.054, Florida Statutes, in a 4572 reference thereto, subsection (3) of section 202.20, Florida 4573 Statutes, is reenacted to read: 4574 202.20 Local communications services tax conversion rates.— 4575 (3) For any county or school board that levies a 4576 discretionary surtax under s. 212.055, the rate of such tax on 4577 communications services as authorized by s. 202.19(5) shall be 4578 as follows: 4579 4580 County .5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates 4581 4582 Alachua 0.3% 0.6% 0.8% 4583 Baker 0.3% 0.5% 0.8% 4584 Bay 0.3% 0.5% 0.8% 4585 Bradford 0.3% 0.6% 0.8% 4586 Brevard 0.3% 0.6% 0.9% 4587 Broward 0.3% 0.5% 0.8% 4588 Calhoun 0.3% 0.5% 0.8% 4589 Charlotte 0.3% 0.6% 0.9% 4590 Citrus 0.3% 0.6% 0.9% 4591 Clay 0.3% 0.6% 0.8% 4592 Collier 0.4% 0.7% 1.0% 4593 Columbia 0.3% 0.6% 0.9% 4594 Desoto 0.3% 0.6% 0.8% 4595 Dixie 0.3% 0.5% 0.8% 4596 Duval 0.3% 0.6% 0.8% 4597 Escambia 0.3% 0.6% 0.9% 4598 Flagler 0.4% 0.7% 1.0% 4599 Franklin 0.3% 0.6% 0.9% 4600 Gadsden 0.3% 0.5% 0.8% 4601 Gilchrist 0.3% 0.5% 0.7% 4602 Glades 0.3% 0.6% 0.8% 4603 Gulf 0.3% 0.5% 0.8% 4604 Hamilton 0.3% 0.6% 0.8% 4605 Hardee 0.3% 0.5% 0.8% 4606 Hendry 0.3% 0.6% 0.9% 4607 Hernando 0.3% 0.6% 0.9% 4608 Highlands 0.3% 0.6% 0.9% 4609 Hillsborough 0.3% 0.6% 0.8% 4610 Holmes 0.3% 0.6% 0.8% 4611 Indian River 0.3% 0.6% 0.9% 4612 Jackson 0.3% 0.5% 0.7% 4613 Jefferson 0.3% 0.5% 0.8% 4614 Lafayette 0.3% 0.5% 0.7% 4615 Lake 0.3% 0.6% 0.9% 4616 Lee 0.3% 0.6% 0.9% 4617 Leon 0.3% 0.6% 0.8% 4618 Levy 0.3% 0.5% 0.8% 4619 Liberty 0.3% 0.6% 0.8% 4620 Madison 0.3% 0.5% 0.8% 4621 Manatee 0.3% 0.6% 0.8% 4622 Marion 0.3% 0.5% 0.8% 4623 Martin 0.3% 0.6% 0.8% 4624 Miami-Dade 0.3% 0.5% 0.8% 4625 Monroe 0.3% 0.6% 0.9% 4626 Nassau 0.3% 0.6% 0.8% 4627 Okaloosa 0.3% 0.6% 0.8% 4628 Okeechobee 0.3% 0.6% 0.9% 4629 Orange 0.3% 0.5% 0.8% 4630 Osceola 0.3% 0.5% 0.8% 4631 Palm Beach 0.3% 0.6% 0.8% 4632 Pasco 0.3% 0.6% 0.9% 4633 Pinellas 0.3% 0.6% 0.9% 4634 Polk 0.3% 0.6% 0.8% 4635 Putnam 0.3% 0.6% 0.8% 4636 St. Johns 0.3% 0.6% 0.8% 4637 St. Lucie 0.3% 0.6% 0.8% 4638 Santa Rosa 0.3% 0.6% 0.9% 4639 Sarasota 0.3% 0.6% 0.9% 4640 Seminole 0.3% 0.6% 0.8% 4641 Sumter 0.3% 0.5% 0.8% 4642 Suwannee 0.3% 0.6% 0.8% 4643 Taylor 0.3% 0.6% 0.9% 4644 Union 0.3% 0.5% 0.8% 4645 Volusia 0.3% 0.6% 0.8% 4646 Wakulla 0.3% 0.6% 0.9% 4647 Walton 0.3% 0.6% 0.9% 4648 Washington 0.3% 0.5% 0.8% 4649 4650 The discretionary surtax conversion rate with respect to 4651 communications services reflected on bills dated on or after 4652 October 1, 2001, shall take effect without any further action by 4653 a county or school board that has levied a surtax on or before 4654 October 1, 2001. For a county or school board that levies a 4655 surtax subsequent to October 1, 2001, the discretionary surtax 4656 conversion rate with respect to communications services shall 4657 take effect upon the effective date of the surtax as provided in 4658 s. 212.054. The discretionary sales surtax rate on 4659 communications services for a county or school board levying a 4660 combined rate which is not listed in the table provided by this 4661 subsection shall be calculated by averaging or adding the 4662 appropriate rates from the table and rounding up to the nearest 4663 tenth of a percent. 4664 Section 52. For the purpose of incorporating the amendment 4665 made by this act to section 212.054, Florida Statutes, in 4666 references thereto, section 212.055, Florida Statutes, is 4667 reenacted to read: 4668 212.055 Discretionary sales surtaxes; legislative intent; 4669 authorization and use of proceeds.—It is the legislative intent 4670 that any authorization for imposition of a discretionary sales 4671 surtax shall be published in the Florida Statutes as a 4672 subsection of this section, irrespective of the duration of the 4673 levy. Each enactment shall specify the types of counties 4674 authorized to levy; the rate or rates which may be imposed; the 4675 maximum length of time the surtax may be imposed, if any; the 4676 procedure which must be followed to secure voter approval, if 4677 required; the purpose for which the proceeds may be expended; 4678 and such other requirements as the Legislature may provide. 4679 Taxable transactions and administrative procedures shall be as 4680 provided in s. 212.054. 4681 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 4682 SURTAX.— 4683 (a) Each charter county that has adopted a charter, each 4684 county the government of which is consolidated with that of one 4685 or more municipalities, and each county that is within or under 4686 an interlocal agreement with a regional transportation or 4687 transit authority created under chapter 343 or chapter 349 may 4688 levy a discretionary sales surtax, subject to approval by a 4689 majority vote of the electorate of the county or by a charter 4690 amendment approved by a majority vote of the electorate of the 4691 county. 4692 (b) The rate shall be up to 1 percent. 4693 (c) The proposal to adopt a discretionary sales surtax as 4694 provided in this subsection and to create a trust fund within 4695 the county accounts shall be placed on the ballot in accordance 4696 with law at a time to be set at the discretion of the governing 4697 body. 4698 (d) Proceeds from the surtax shall be applied to as many or 4699 as few of the uses enumerated below in whatever combination the 4700 county commission deems appropriate: 4701 1. Deposited by the county in the trust fund and shall be 4702 used for the purposes of development, construction, equipment, 4703 maintenance, operation, supportive services, including a 4704 countywide bus system, on-demand transportation services, and 4705 related costs of a fixed guideway rapid transit system; 4706 2. Remitted by the governing body of the county to an 4707 expressway, transit, or transportation authority created by law 4708 to be used, at the discretion of such authority, for the 4709 development, construction, operation, or maintenance of roads or 4710 bridges in the county, for the operation and maintenance of a 4711 bus system, for the operation and maintenance of on-demand 4712 transportation services, for the payment of principal and 4713 interest on existing bonds issued for the construction of such 4714 roads or bridges, and, upon approval by the county commission, 4715 such proceeds may be pledged for bonds issued to refinance 4716 existing bonds or new bonds issued for the construction of such 4717 roads or bridges; 4718 3. Used by the county for the development, construction, 4719 operation, and maintenance of roads and bridges in the county; 4720 for the expansion, operation, and maintenance of bus and fixed 4721 guideway systems; for the expansion, operation, and maintenance 4722 of on-demand transportation services; and for the payment of 4723 principal and interest on bonds issued for the construction of 4724 fixed guideway rapid transit systems, bus systems, roads, or 4725 bridges; and such proceeds may be pledged by the governing body 4726 of the county for bonds issued to refinance existing bonds or 4727 new bonds issued for the construction of such fixed guideway 4728 rapid transit systems, bus systems, roads, or bridges and no 4729 more than 25 percent used for nontransit uses; and 4730 4. Used by the county for the planning, development, 4731 construction, operation, and maintenance of roads and bridges in 4732 the county; for the planning, development, expansion, operation, 4733 and maintenance of bus and fixed guideway systems; for the 4734 planning, development, construction, operation, and maintenance 4735 of on-demand transportation services; and for the payment of 4736 principal and interest on bonds issued for the construction of 4737 fixed guideway rapid transit systems, bus systems, roads, or 4738 bridges; and such proceeds may be pledged by the governing body 4739 of the county for bonds issued to refinance existing bonds or 4740 new bonds issued for the construction of such fixed guideway 4741 rapid transit systems, bus systems, roads, or bridges. Pursuant 4742 to an interlocal agreement entered into pursuant to chapter 163, 4743 the governing body of the county may distribute proceeds from 4744 the tax to a municipality, or an expressway or transportation 4745 authority created by law to be expended for the purpose 4746 authorized by this paragraph. Any county that has entered into 4747 interlocal agreements for distribution of proceeds to one or 4748 more municipalities in the county shall revise such interlocal 4749 agreements no less than every 5 years in order to include any 4750 municipalities that have been created since the prior interlocal 4751 agreements were executed. 4752 (e) As used in this subsection, the term “on-demand 4753 transportation services” means transportation provided between 4754 flexible points of origin and destination selected by individual 4755 users with such service being provided at a time that is agreed 4756 upon by the user and the provider of the service and that is not 4757 fixed-schedule or fixed-route in nature. 4758 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 4759 (a)1. The governing authority in each county may levy a 4760 discretionary sales surtax of 0.5 percent or 1 percent. The levy 4761 of the surtax shall be pursuant to ordinance enacted by a 4762 majority of the members of the county governing authority and 4763 approved by a majority of the electors of the county voting in a 4764 referendum on the surtax. If the governing bodies of the 4765 municipalities representing a majority of the county’s 4766 population adopt uniform resolutions establishing the rate of 4767 the surtax and calling for a referendum on the surtax, the levy 4768 of the surtax shall be placed on the ballot and shall take 4769 effect if approved by a majority of the electors of the county 4770 voting in the referendum on the surtax. 4771 2. If the surtax was levied pursuant to a referendum held 4772 before July 1, 1993, the surtax may not be levied beyond the 4773 time established in the ordinance, or, if the ordinance did not 4774 limit the period of the levy, the surtax may not be levied for 4775 more than 15 years. The levy of such surtax may be extended only 4776 by approval of a majority of the electors of the county voting 4777 in a referendum on the surtax. 4778 (b) A statement which includes a brief general description 4779 of the projects to be funded by the surtax and which conforms to 4780 the requirements of s. 101.161 shall be placed on the ballot by 4781 the governing authority of any county which enacts an ordinance 4782 calling for a referendum on the levy of the surtax or in which 4783 the governing bodies of the municipalities representing a 4784 majority of the county’s population adopt uniform resolutions 4785 calling for a referendum on the surtax. The following question 4786 shall be placed on the ballot: 4787 4788 ....FOR the ....-cent sales tax 4789 ....AGAINST the ....-cent sales tax 4790 4791 (c) Pursuant to s. 212.054(4), the proceeds of the surtax 4792 levied under this subsection shall be distributed to the county 4793 and the municipalities within such county in which the surtax 4794 was collected, according to: 4795 1. An interlocal agreement between the county governing 4796 authority and the governing bodies of the municipalities 4797 representing a majority of the county’s municipal population, 4798 which agreement may include a school district with the consent 4799 of the county governing authority and the governing bodies of 4800 the municipalities representing a majority of the county’s 4801 municipal population; or 4802 2. If there is no interlocal agreement, according to the 4803 formula provided in s. 218.62. 4804 4805 Any change in the distribution formula must take effect on the 4806 first day of any month that begins at least 60 days after 4807 written notification of that change has been made to the 4808 department. 4809 (d) The proceeds of the surtax authorized by this 4810 subsection and any accrued interest shall be expended by the 4811 school district, within the county and municipalities within the 4812 county, or, in the case of a negotiated joint county agreement, 4813 within another county, to finance, plan, and construct 4814 infrastructure; to acquire land for public recreation, 4815 conservation, or protection of natural resources; to provide 4816 loans, grants, or rebates to residential or commercial property 4817 owners who make energy efficiency improvements to their 4818 residential or commercial property, if a local government 4819 ordinance authorizing such use is approved by referendum; or to 4820 finance the closure of county-owned or municipally owned solid 4821 waste landfills that have been closed or are required to be 4822 closed by order of the Department of Environmental Protection. 4823 Any use of the proceeds or interest for purposes of landfill 4824 closure before July 1, 1993, is ratified. The proceeds and any 4825 interest may not be used for the operational expenses of 4826 infrastructure, except that a county that has a population of 4827 fewer than 75,000 and that is required to close a landfill may 4828 use the proceeds or interest for long-term maintenance costs 4829 associated with landfill closure. Counties, as defined in s. 4830 125.011, and charter counties may, in addition, use the proceeds 4831 or interest to retire or service indebtedness incurred for bonds 4832 issued before July 1, 1987, for infrastructure purposes, and for 4833 bonds subsequently issued to refund such bonds. Any use of the 4834 proceeds or interest for purposes of retiring or servicing 4835 indebtedness incurred for refunding bonds before July 1, 1999, 4836 is ratified. 4837 1. For the purposes of this paragraph, the term 4838 “infrastructure” means: 4839 a. Any fixed capital expenditure or fixed capital outlay 4840 associated with the construction, reconstruction, or improvement 4841 of public facilities that have a life expectancy of 5 or more 4842 years and any related land acquisition, land improvement, 4843 design, and engineering costs. 4844 b. A fire department vehicle, an emergency medical service 4845 vehicle, a sheriff’s office vehicle, a police department 4846 vehicle, or any other vehicle, and the equipment necessary to 4847 outfit the vehicle for its official use or equipment that has a 4848 life expectancy of at least 5 years. 4849 c. Any expenditure for the construction, lease, or 4850 maintenance of, or provision of utilities or security for, 4851 facilities, as defined in s. 29.008. 4852 d. Any fixed capital expenditure or fixed capital outlay 4853 associated with the improvement of private facilities that have 4854 a life expectancy of 5 or more years and that the owner agrees 4855 to make available for use on a temporary basis as needed by a 4856 local government as a public emergency shelter or a staging area 4857 for emergency response equipment during an emergency officially 4858 declared by the state or by the local government under s. 4859 252.38. Such improvements are limited to those necessary to 4860 comply with current standards for public emergency evacuation 4861 shelters. The owner must enter into a written contract with the 4862 local government providing the improvement funding to make the 4863 private facility available to the public for purposes of 4864 emergency shelter at no cost to the local government for a 4865 minimum of 10 years after completion of the improvement, with 4866 the provision that the obligation will transfer to any 4867 subsequent owner until the end of the minimum period. 4868 e. Any land acquisition expenditure for a residential 4869 housing project in which at least 30 percent of the units are 4870 affordable to individuals or families whose total annual 4871 household income does not exceed 120 percent of the area median 4872 income adjusted for household size, if the land is owned by a 4873 local government or by a special district that enters into a 4874 written agreement with the local government to provide such 4875 housing. The local government or special district may enter into 4876 a ground lease with a public or private person or entity for 4877 nominal or other consideration for the construction of the 4878 residential housing project on land acquired pursuant to this 4879 sub-subparagraph. 4880 2. For the purposes of this paragraph, the term “energy 4881 efficiency improvement” means any energy conservation and 4882 efficiency improvement that reduces consumption through 4883 conservation or a more efficient use of electricity, natural 4884 gas, propane, or other forms of energy on the property, 4885 including, but not limited to, air sealing; installation of 4886 insulation; installation of energy-efficient heating, cooling, 4887 or ventilation systems; installation of solar panels; building 4888 modifications to increase the use of daylight or shade; 4889 replacement of windows; installation of energy controls or 4890 energy recovery systems; installation of electric vehicle 4891 charging equipment; installation of systems for natural gas fuel 4892 as defined in s. 206.9951; and installation of efficient 4893 lighting equipment. 4894 3. Notwithstanding any other provision of this subsection, 4895 a local government infrastructure surtax imposed or extended 4896 after July 1, 1998, may allocate up to 15 percent of the surtax 4897 proceeds for deposit into a trust fund within the county’s 4898 accounts created for the purpose of funding economic development 4899 projects having a general public purpose of improving local 4900 economies, including the funding of operational costs and 4901 incentives related to economic development. The ballot statement 4902 must indicate the intention to make an allocation under the 4903 authority of this subparagraph. 4904 (e) School districts, counties, and municipalities 4905 receiving proceeds under the provisions of this subsection may 4906 pledge such proceeds for the purpose of servicing new bond 4907 indebtedness incurred pursuant to law. Local governments may use 4908 the services of the Division of Bond Finance of the State Board 4909 of Administration pursuant to the State Bond Act to issue any 4910 bonds through the provisions of this subsection. Counties and 4911 municipalities may join together for the issuance of bonds 4912 authorized by this subsection. 4913 (f)1. Notwithstanding paragraph (d), a county that has a 4914 population of 50,000 or less on April 1, 1992, or any county 4915 designated as an area of critical state concern on the effective 4916 date of this act, and that imposed the surtax before July 1, 4917 1992, may use the proceeds and interest of the surtax for any 4918 public purpose if: 4919 a. The debt service obligations for any year are met; 4920 b. The county’s comprehensive plan has been determined to 4921 be in compliance with part II of chapter 163; and 4922 c. The county has adopted an amendment to the surtax 4923 ordinance pursuant to the procedure provided in s. 125.66 4924 authorizing additional uses of the surtax proceeds and interest. 4925 2. A municipality located within a county that has a 4926 population of 50,000 or less on April 1, 1992, or within a 4927 county designated as an area of critical state concern on the 4928 effective date of this act, and that imposed the surtax before 4929 July 1, 1992, may not use the proceeds and interest of the 4930 surtax for any purpose other than an infrastructure purpose 4931 authorized in paragraph (d) unless the municipality’s 4932 comprehensive plan has been determined to be in compliance with 4933 part II of chapter 163 and the municipality has adopted an 4934 amendment to its surtax ordinance or resolution pursuant to the 4935 procedure provided in s. 166.041 authorizing additional uses of 4936 the surtax proceeds and interest. Such municipality may expend 4937 the surtax proceeds and interest for any public purpose 4938 authorized in the amendment. 4939 3. Those counties designated as an area of critical state 4940 concern which qualify to use the surtax for any public purpose 4941 may use only up to 10 percent of the surtax proceeds for any 4942 public purpose other than for infrastructure purposes authorized 4943 by this section. A county that was designated as an area of 4944 critical state concern for at least 20 consecutive years prior 4945 to removal of the designation, and that qualified to use the 4946 surtax for any public purpose at the time of the removal of the 4947 designation, may continue to use up to 10 percent of the surtax 4948 proceeds for any public purpose other than for infrastructure 4949 purposes for 20 years following removal of the designation, 4950 notwithstanding subparagraph (a)2. After expiration of the 20 4951 year period, a county may continue to use up to 10 percent of 4952 the surtax proceeds for any public purpose other than for 4953 infrastructure if the county adopts an ordinance providing for 4954 such continued use of the surtax proceeds. 4955 (g) Notwithstanding paragraph (d), a county having a 4956 population greater than 75,000 in which the taxable value of 4957 real property is less than 60 percent of the just value of real 4958 property for ad valorem tax purposes for the tax year in which 4959 an infrastructure surtax referendum is placed before the voters, 4960 and the municipalities within such a county, may use the 4961 proceeds and interest of the surtax for operation and 4962 maintenance of parks and recreation programs and facilities 4963 established with the proceeds of the surtax throughout the 4964 duration of the surtax levy or while interest earnings accruing 4965 from the proceeds of the surtax are available for such use, 4966 whichever period is longer. 4967 (h) Notwithstanding any other provision of this section, a 4968 county shall not levy local option sales surtaxes authorized in 4969 this subsection and subsections (3), (4), and (5) in excess of a 4970 combined rate of 1 percent. 4971 (3) SMALL COUNTY SURTAX.— 4972 (a) The governing authority in each county that has a 4973 population of 50,000 or less on April 1, 1992, may levy a 4974 discretionary sales surtax of 0.5 percent or 1 percent. The levy 4975 of the surtax shall be pursuant to ordinance enacted by an 4976 extraordinary vote of the members of the county governing 4977 authority if the surtax revenues are expended for operating 4978 purposes. If the surtax revenues are expended for the purpose of 4979 servicing bond indebtedness, the surtax shall be approved by a 4980 majority of the electors of the county voting in a referendum on 4981 the surtax. 4982 (b) A statement that includes a brief general description 4983 of the projects to be funded by the surtax and conforms to the 4984 requirements of s. 101.161 shall be placed on the ballot by the 4985 governing authority of any county that enacts an ordinance 4986 calling for a referendum on the levy of the surtax for the 4987 purpose of servicing bond indebtedness. The following question 4988 shall be placed on the ballot: 4989 4990 ....FOR the ....-cent sales tax 4991 ....AGAINST the ....-cent sales tax 4992 4993 (c) Pursuant to s. 212.054(4), the proceeds of the surtax 4994 levied under this subsection shall be distributed to the county 4995 and the municipalities within the county in which the surtax was 4996 collected, according to: 4997 1. An interlocal agreement between the county governing 4998 authority and the governing bodies of the municipalities 4999 representing a majority of the county’s municipal population, 5000 which agreement may include a school district with the consent 5001 of the county governing authority and the governing bodies of 5002 the municipalities representing a majority of the county’s 5003 municipal population; or 5004 2. If there is no interlocal agreement, according to the 5005 formula provided in s. 218.62. 5006 5007 Any change in the distribution formula shall take effect on the 5008 first day of any month that begins at least 60 days after 5009 written notification of that change has been made to the 5010 department. 5011 (d)1. If the surtax is levied pursuant to a referendum, the 5012 proceeds of the surtax and any interest accrued thereto may be 5013 expended by the school district or within the county and 5014 municipalities within the county, or, in the case of a 5015 negotiated joint county agreement, within another county, for 5016 the purpose of servicing bond indebtedness to finance, plan, and 5017 construct infrastructure and to acquire land for public 5018 recreation or conservation or protection of natural resources. 5019 However, if the surtax is levied pursuant to an ordinance 5020 approved by an extraordinary vote of the members of the county 5021 governing authority, the proceeds and any interest accrued 5022 thereto may be used for operational expenses of any 5023 infrastructure or for any public purpose authorized in the 5024 ordinance under which the surtax is levied. 5025 2. For the purposes of this paragraph, “infrastructure” 5026 means any fixed capital expenditure or fixed capital costs 5027 associated with the construction, reconstruction, or improvement 5028 of public facilities that have a life expectancy of 5 or more 5029 years and any land acquisition, land improvement, design, and 5030 engineering costs related thereto. 5031 (e) A school district, county, or municipality that 5032 receives proceeds under this subsection following a referendum 5033 may pledge the proceeds for the purpose of servicing new bond 5034 indebtedness incurred pursuant to law. Local governments may use 5035 the services of the Division of Bond Finance pursuant to the 5036 State Bond Act to issue any bonds through the provisions of this 5037 subsection. A jurisdiction may not issue bonds pursuant to this 5038 subsection more frequently than once per year. A county and 5039 municipality may join together to issue bonds authorized by this 5040 subsection. 5041 (f) Notwithstanding any other provision of this section, a 5042 county shall not levy local option sales surtaxes authorized in 5043 this subsection and subsections (2), (4), and (5) in excess of a 5044 combined rate of 1 percent. 5045 (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.— 5046 (a)1. The governing body in each county the government of 5047 which is not consolidated with that of one or more 5048 municipalities, which has a population of at least 800,000 5049 residents and is not authorized to levy a surtax under 5050 subsection (5), may levy, pursuant to an ordinance either 5051 approved by an extraordinary vote of the governing body or 5052 conditioned to take effect only upon approval by a majority vote 5053 of the electors of the county voting in a referendum, a 5054 discretionary sales surtax at a rate that may not exceed 0.5 5055 percent. 5056 2. If the ordinance is conditioned on a referendum, a 5057 statement that includes a brief and general description of the 5058 purposes to be funded by the surtax and that conforms to the 5059 requirements of s. 101.161 shall be placed on the ballot by the 5060 governing body of the county. The following questions shall be 5061 placed on the ballot: 5062 5063 FOR THE. . . .CENTS TAX 5064 AGAINST THE. . . .CENTS TAX 5065 5066 3. The ordinance adopted by the governing body providing 5067 for the imposition of the surtax shall set forth a plan for 5068 providing health care services to qualified residents, as 5069 defined in subparagraph 4. Such plan and subsequent amendments 5070 to it shall fund a broad range of health care services for both 5071 indigent persons and the medically poor, including, but not 5072 limited to, primary care and preventive care as well as hospital 5073 care. The plan must also address the services to be provided by 5074 the Level I trauma center. It shall emphasize a continuity of 5075 care in the most cost-effective setting, taking into 5076 consideration both a high quality of care and geographic access. 5077 Where consistent with these objectives, it shall include, 5078 without limitation, services rendered by physicians, clinics, 5079 community hospitals, mental health centers, and alternative 5080 delivery sites, as well as at least one regional referral 5081 hospital where appropriate. It shall provide that agreements 5082 negotiated between the county and providers, including hospitals 5083 with a Level I trauma center, will include reimbursement 5084 methodologies that take into account the cost of services 5085 rendered to eligible patients, recognize hospitals that render a 5086 disproportionate share of indigent care, provide other 5087 incentives to promote the delivery of charity care, promote the 5088 advancement of technology in medical services, recognize the 5089 level of responsiveness to medical needs in trauma cases, and 5090 require cost containment including, but not limited to, case 5091 management. It must also provide that any hospitals that are 5092 owned and operated by government entities on May 21, 1991, must, 5093 as a condition of receiving funds under this subsection, afford 5094 public access equal to that provided under s. 286.011 as to 5095 meetings of the governing board, the subject of which is 5096 budgeting resources for the rendition of charity care as that 5097 term is defined in the Florida Hospital Uniform Reporting System 5098 (FHURS) manual referenced in s. 408.07. The plan shall also 5099 include innovative health care programs that provide cost 5100 effective alternatives to traditional methods of service 5101 delivery and funding. 5102 4. For the purpose of this paragraph, the term “qualified 5103 resident” means residents of the authorizing county who are: 5104 a. Qualified as indigent persons as certified by the 5105 authorizing county; 5106 b. Certified by the authorizing county as meeting the 5107 definition of the medically poor, defined as persons having 5108 insufficient income, resources, and assets to provide the needed 5109 medical care without using resources required to meet basic 5110 needs for shelter, food, clothing, and personal expenses; or not 5111 being eligible for any other state or federal program, or having 5112 medical needs that are not covered by any such program; or 5113 having insufficient third-party insurance coverage. In all 5114 cases, the authorizing county is intended to serve as the payor 5115 of last resort; or 5116 c. Participating in innovative, cost-effective programs 5117 approved by the authorizing county. 5118 5. Moneys collected pursuant to this paragraph remain the 5119 property of the state and shall be distributed by the Department 5120 of Revenue on a regular and periodic basis to the clerk of the 5121 circuit court as ex officio custodian of the funds of the 5122 authorizing county. The clerk of the circuit court shall: 5123 a. Maintain the moneys in an indigent health care trust 5124 fund; 5125 b. Invest any funds held on deposit in the trust fund 5126 pursuant to general law; 5127 c. Disburse the funds, including any interest earned, to 5128 any provider of health care services, as provided in 5129 subparagraphs 3. and 4., upon directive from the authorizing 5130 county. However, if a county has a population of at least 5131 800,000 residents and has levied the surtax authorized in this 5132 paragraph, notwithstanding any directive from the authorizing 5133 county, on October 1 of each calendar year, the clerk of the 5134 court shall issue a check in the amount of $6.5 million to a 5135 hospital in its jurisdiction that has a Level I trauma center or 5136 shall issue a check in the amount of $3.5 million to a hospital 5137 in its jurisdiction that has a Level I trauma center if that 5138 county enacts and implements a hospital lien law in accordance 5139 with chapter 98-499, Laws of Florida. The issuance of the checks 5140 on October 1 of each year is provided in recognition of the 5141 Level I trauma center status and shall be in addition to the 5142 base contract amount received during fiscal year 1999-2000 and 5143 any additional amount negotiated to the base contract. If the 5144 hospital receiving funds for its Level I trauma center status 5145 requests such funds to be used to generate federal matching 5146 funds under Medicaid, the clerk of the court shall instead issue 5147 a check to the Agency for Health Care Administration to 5148 accomplish that purpose to the extent that it is allowed through 5149 the General Appropriations Act; and 5150 d. Prepare on a biennial basis an audit of the trust fund 5151 specified in sub-subparagraph a. Commencing February 1, 2004, 5152 such audit shall be delivered to the governing body and to the 5153 chair of the legislative delegation of each authorizing county. 5154 6. Notwithstanding any other provision of this section, a 5155 county shall not levy local option sales surtaxes authorized in 5156 this paragraph and subsections (2) and (3) in excess of a 5157 combined rate of 1 percent. 5158 (b) Notwithstanding any other provision of this section, 5159 the governing body in each county the government of which is not 5160 consolidated with that of one or more municipalities and which 5161 has a population of less than 800,000 residents, may levy, by 5162 ordinance subject to approval by a majority of the electors of 5163 the county voting in a referendum, a discretionary sales surtax 5164 at a rate that may not exceed 0.25 percent for the sole purpose 5165 of funding trauma services provided by a trauma center licensed 5166 pursuant to chapter 395. 5167 1. A statement that includes a brief and general 5168 description of the purposes to be funded by the surtax and that 5169 conforms to the requirements of s. 101.161 shall be placed on 5170 the ballot by the governing body of the county. The following 5171 shall be placed on the ballot: 5172 5173 FOR THE. . . .CENTS TAX 5174 AGAINST THE. . . .CENTS TAX 5175 5176 2. The ordinance adopted by the governing body of the 5177 county providing for the imposition of the surtax shall set 5178 forth a plan for providing trauma services to trauma victims 5179 presenting in the trauma service area in which such county is 5180 located. 5181 3. Moneys collected pursuant to this paragraph remain the 5182 property of the state and shall be distributed by the Department 5183 of Revenue on a regular and periodic basis to the clerk of the 5184 circuit court as ex officio custodian of the funds of the 5185 authorizing county. The clerk of the circuit court shall: 5186 a. Maintain the moneys in a trauma services trust fund. 5187 b. Invest any funds held on deposit in the trust fund 5188 pursuant to general law. 5189 c. Disburse the funds, including any interest earned on 5190 such funds, to the trauma center in its trauma service area, as 5191 provided in the plan set forth pursuant to subparagraph 2., upon 5192 directive from the authorizing county. If the trauma center 5193 receiving funds requests such funds be used to generate federal 5194 matching funds under Medicaid, the custodian of the funds shall 5195 instead issue a check to the Agency for Health Care 5196 Administration to accomplish that purpose to the extent that the 5197 agency is allowed through the General Appropriations Act. 5198 d. Prepare on a biennial basis an audit of the trauma 5199 services trust fund specified in sub-subparagraph a., to be 5200 delivered to the authorizing county. 5201 4. A discretionary sales surtax imposed pursuant to this 5202 paragraph shall expire 4 years after the effective date of the 5203 surtax, unless reenacted by ordinance subject to approval by a 5204 majority of the electors of the county voting in a subsequent 5205 referendum. 5206 5. Notwithstanding any other provision of this section, a 5207 county shall not levy local option sales surtaxes authorized in 5208 this paragraph and subsections (2) and (3) in excess of a 5209 combined rate of 1 percent. 5210 (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in 5211 s. 125.011(1) may levy the surtax authorized in this subsection 5212 pursuant to an ordinance either approved by extraordinary vote 5213 of the county commission or conditioned to take effect only upon 5214 approval by a majority vote of the electors of the county voting 5215 in a referendum. In a county as defined in s. 125.011(1), for 5216 the purposes of this subsection, “county public general 5217 hospital” means a general hospital as defined in s. 395.002 5218 which is owned, operated, maintained, or governed by the county 5219 or its agency, authority, or public health trust. 5220 (a) The rate shall be 0.5 percent. 5221 (b) If the ordinance is conditioned on a referendum, the 5222 proposal to adopt the county public hospital surtax shall be 5223 placed on the ballot in accordance with law at a time to be set 5224 at the discretion of the governing body. The referendum question 5225 on the ballot shall include a brief general description of the 5226 health care services to be funded by the surtax. 5227 (c) Proceeds from the surtax shall be: 5228 1. Deposited by the county in a special fund, set aside 5229 from other county funds, to be used only for the operation, 5230 maintenance, and administration of the county public general 5231 hospital; and 5232 2. Remitted promptly by the county to the agency, 5233 authority, or public health trust created by law which 5234 administers or operates the county public general hospital. 5235 (d) Except as provided in subparagraphs 1. and 2., the 5236 county must continue to contribute each year an amount equal to 5237 at least 80 percent of that percentage of the total county 5238 budget appropriated for the operation, administration, and 5239 maintenance of the county public general hospital from the 5240 county’s general revenues in the fiscal year of the county 5241 ending September 30, 1991: 5242 1. Twenty-five percent of such amount must be remitted to a 5243 governing board, agency, or authority that is wholly independent 5244 from the public health trust, agency, or authority responsible 5245 for the county public general hospital, to be used solely for 5246 the purpose of funding the plan for indigent health care 5247 services provided for in paragraph (e); 5248 2. However, in the first year of the plan, a total of $10 5249 million shall be remitted to such governing board, agency, or 5250 authority, to be used solely for the purpose of funding the plan 5251 for indigent health care services provided for in paragraph (e), 5252 and in the second year of the plan, a total of $15 million shall 5253 be so remitted and used. 5254 (e) A governing board, agency, or authority shall be 5255 chartered by the county commission upon this act becoming law. 5256 The governing board, agency, or authority shall adopt and 5257 implement a health care plan for indigent health care services. 5258 The governing board, agency, or authority shall consist of no 5259 more than seven and no fewer than five members appointed by the 5260 county commission. The members of the governing board, agency, 5261 or authority shall be at least 18 years of age and residents of 5262 the county. No member may be employed by or affiliated with a 5263 health care provider or the public health trust, agency, or 5264 authority responsible for the county public general hospital. 5265 The following community organizations shall each appoint a 5266 representative to a nominating committee: the South Florida 5267 Hospital and Healthcare Association, the Miami-Dade County 5268 Public Health Trust, the Dade County Medical Association, the 5269 Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade 5270 County. This committee shall nominate between 10 and 14 county 5271 citizens for the governing board, agency, or authority. The 5272 slate shall be presented to the county commission and the county 5273 commission shall confirm the top five to seven nominees, 5274 depending on the size of the governing board. Until such time as 5275 the governing board, agency, or authority is created, the funds 5276 provided for in subparagraph (d)2. shall be placed in a 5277 restricted account set aside from other county funds and not 5278 disbursed by the county for any other purpose. 5279 1. The plan shall divide the county into a minimum of four 5280 and maximum of six service areas, with no more than one 5281 participant hospital per service area. The county public general 5282 hospital shall be designated as the provider for one of the 5283 service areas. Services shall be provided through participants’ 5284 primary acute care facilities. 5285 2. The plan and subsequent amendments to it shall fund a 5286 defined range of health care services for both indigent persons 5287 and the medically poor, including primary care, preventive care, 5288 hospital emergency room care, and hospital care necessary to 5289 stabilize the patient. For the purposes of this section, 5290 “stabilization” means stabilization as defined in s. 5291 397.311(35). Where consistent with these objectives, the plan 5292 may include services rendered by physicians, clinics, community 5293 hospitals, and alternative delivery sites, as well as at least 5294 one regional referral hospital per service area. The plan shall 5295 provide that agreements negotiated between the governing board, 5296 agency, or authority and providers shall recognize hospitals 5297 that render a disproportionate share of indigent care, provide 5298 other incentives to promote the delivery of charity care to draw 5299 down federal funds where appropriate, and require cost 5300 containment, including, but not limited to, case management. 5301 From the funds specified in subparagraphs (d)1. and 2. for 5302 indigent health care services, service providers shall receive 5303 reimbursement at a Medicaid rate to be determined by the 5304 governing board, agency, or authority created pursuant to this 5305 paragraph for the initial emergency room visit, and a per-member 5306 per-month fee or capitation for those members enrolled in their 5307 service area, as compensation for the services rendered 5308 following the initial emergency visit. Except for provisions of 5309 emergency services, upon determination of eligibility, 5310 enrollment shall be deemed to have occurred at the time services 5311 were rendered. The provisions for specific reimbursement of 5312 emergency services shall be repealed on July 1, 2001, unless 5313 otherwise reenacted by the Legislature. The capitation amount or 5314 rate shall be determined prior to program implementation by an 5315 independent actuarial consultant. In no event shall such 5316 reimbursement rates exceed the Medicaid rate. The plan must also 5317 provide that any hospitals owned and operated by government 5318 entities on or after the effective date of this act must, as a 5319 condition of receiving funds under this subsection, afford 5320 public access equal to that provided under s. 286.011 as to any 5321 meeting of the governing board, agency, or authority the subject 5322 of which is budgeting resources for the retention of charity 5323 care, as that term is defined in the rules of the Agency for 5324 Health Care Administration. The plan shall also include 5325 innovative health care programs that provide cost-effective 5326 alternatives to traditional methods of service and delivery 5327 funding. 5328 3. The plan’s benefits shall be made available to all 5329 county residents currently eligible to receive health care 5330 services as indigents or medically poor as defined in paragraph 5331 (4)(d). 5332 4. Eligible residents who participate in the health care 5333 plan shall receive coverage for a period of 12 months or the 5334 period extending from the time of enrollment to the end of the 5335 current fiscal year, per enrollment period, whichever is less. 5336 5. At the end of each fiscal year, the governing board, 5337 agency, or authority shall prepare an audit that reviews the 5338 budget of the plan, delivery of services, and quality of 5339 services, and makes recommendations to increase the plan’s 5340 efficiency. The audit shall take into account participant 5341 hospital satisfaction with the plan and assess the amount of 5342 poststabilization patient transfers requested, and accepted or 5343 denied, by the county public general hospital. 5344 (f) Notwithstanding any other provision of this section, a 5345 county may not levy local option sales surtaxes authorized in 5346 this subsection and subsections (2) and (3) in excess of a 5347 combined rate of 1 percent. 5348 (6) SCHOOL CAPITAL OUTLAY SURTAX.— 5349 (a) The school board in each county may levy, pursuant to 5350 resolution conditioned to take effect only upon approval by a 5351 majority vote of the electors of the county voting in a 5352 referendum, a discretionary sales surtax at a rate that may not 5353 exceed 0.5 percent. 5354 (b) The resolution shall include a statement that provides 5355 a brief and general description of the school capital outlay 5356 projects to be funded by the surtax. The statement shall conform 5357 to the requirements of s. 101.161 and shall be placed on the 5358 ballot by the governing body of the county. The following 5359 question shall be placed on the ballot: 5360 5361 ....FOR THE ....CENTS TAX 5362 ....AGAINST THE ....CENTS TAX 5363 5364 (c) The resolution providing for the imposition of the 5365 surtax shall set forth a plan for use of the surtax proceeds for 5366 fixed capital expenditures or fixed capital costs associated 5367 with the construction, reconstruction, or improvement of school 5368 facilities and campuses which have a useful life expectancy of 5 5369 or more years, and any land acquisition, land improvement, 5370 design, and engineering costs related thereto. Additionally, the 5371 plan shall include the costs of retrofitting and providing for 5372 technology implementation, including hardware and software, for 5373 the various sites within the school district. Surtax revenues 5374 may be used for the purpose of servicing bond indebtedness to 5375 finance projects authorized by this subsection, and any interest 5376 accrued thereto may be held in trust to finance such projects. 5377 Neither the proceeds of the surtax nor any interest accrued 5378 thereto shall be used for operational expenses. 5379 (d) Surtax revenues collected by the Department of Revenue 5380 pursuant to this subsection shall be distributed to the school 5381 board imposing the surtax in accordance with law. 5382 (7) VOTER-APPROVED INDIGENT CARE SURTAX.— 5383 (a)1. The governing body in each county that has a 5384 population of fewer than 800,000 residents may levy an indigent 5385 care surtax pursuant to an ordinance conditioned to take effect 5386 only upon approval by a majority vote of the electors of the 5387 county voting in a referendum. The surtax may be levied at a 5388 rate not to exceed 0.5 percent, except that if a publicly 5389 supported medical school is located in the county, the rate 5390 shall not exceed 1 percent. 5391 2. Notwithstanding subparagraph 1., the governing body of 5392 any county that has a population of fewer than 50,000 residents 5393 may levy an indigent care surtax pursuant to an ordinance 5394 conditioned to take effect only upon approval by a majority vote 5395 of the electors of the county voting in a referendum. The surtax 5396 may be levied at a rate not to exceed 1 percent. 5397 (b) A statement that includes a brief and general 5398 description of the purposes to be funded by the surtax and that 5399 conforms to the requirements of s. 101.161 shall be placed on 5400 the ballot by the governing body of the county. The following 5401 questions shall be placed on the ballot: 5402 5403 FOR THE. . . .CENTS TAX 5404 AGAINST THE. . . .CENTS TAX 5405 5406 (c)1. The ordinance adopted by the governing body providing 5407 for the imposition of the surtax must set forth a plan for 5408 providing health care services to qualified residents, as 5409 defined in paragraph (d). The plan and subsequent amendments to 5410 it shall fund a broad range of health care services for indigent 5411 persons and the medically poor, including, but not limited to, 5412 primary care and preventive care, as well as hospital care. It 5413 shall emphasize a continuity of care in the most cost-effective 5414 setting, taking into consideration a high quality of care and 5415 geographic access. Where consistent with these objectives, it 5416 shall include, without limitation, services rendered by 5417 physicians, clinics, community hospitals, mental health centers, 5418 and alternative delivery sites, as well as at least one regional 5419 referral hospital where appropriate. It shall provide that 5420 agreements negotiated between the county and providers shall 5421 include reimbursement methodologies that take into account the 5422 cost of services rendered to eligible patients, recognize 5423 hospitals that render a disproportionate share of indigent care, 5424 provide other incentives to promote the delivery of charity 5425 care, and require cost containment, including, but not limited 5426 to, case management. The plan must also include innovative 5427 health care programs that provide cost-effective alternatives to 5428 traditional methods of service delivery and funding. 5429 2. In addition to the uses specified or services required 5430 to be provided under this subsection, the ordinance adopted by a 5431 county that has a population of fewer than 50,000 residents may 5432 pledge surtax proceeds to service new or existing bond 5433 indebtedness incurred to finance, plan, construct, or 5434 reconstruct a public or not-for-profit hospital in such county 5435 and any land acquisition, land improvement, design, or 5436 engineering costs related to such hospital, if the governing 5437 body of the county determines that a public or not-for-profit 5438 hospital existing at the time of issuance of the bonds 5439 authorized under this subparagraph would, more likely than not, 5440 otherwise cease to operate. The plan required under this 5441 paragraph may, by an extraordinary vote of the governing body of 5442 such county, provide that some or all of the surtax revenues and 5443 any interest earned must be expended for the purpose of 5444 servicing such bond indebtedness. Such county may also use the 5445 services of the Division of Bond Finance of the State Board of 5446 Administration pursuant to the State Bond Act to issue bonds 5447 under this subparagraph. A jurisdiction may not issue bonds 5448 under this subparagraph more frequently than once per year. Any 5449 county that has a population of fewer than 50,000 residents at 5450 the time any bonds authorized in this subparagraph are issued 5451 retains the authority granted under this subparagraph throughout 5452 the terms of such bonds, including the term of any refinancing 5453 bonds, regardless of any subsequent increase in population which 5454 would result in such county having 50,000 or more residents. 5455 (d) For the purpose of this subsection, the term “qualified 5456 residents” means residents of the authorizing county who are: 5457 1. Qualified as indigent persons as certified by the 5458 authorizing county; 5459 2. Certified by the authorizing county as meeting the 5460 definition of the medically poor, defined as persons having 5461 insufficient income, resources, and assets to provide the needed 5462 medical care without using resources required to meet basic 5463 needs for shelter, food, clothing, and personal expenses; not 5464 being eligible for any other state or federal program or having 5465 medical needs that are not covered by any such program; or 5466 having insufficient third-party insurance coverage. In all 5467 cases, the authorizing county shall serve as the payor of last 5468 resort; or 5469 3. Participating in innovative, cost-effective programs 5470 approved by the authorizing county. 5471 (e) Moneys collected pursuant to this subsection remain the 5472 property of the state and shall be distributed by the Department 5473 of Revenue on a regular and periodic basis to the clerk of the 5474 circuit court as ex officio custodian of the funds of the 5475 authorizing county. The clerk of the circuit court shall: 5476 1. Maintain the moneys in an indigent health care trust 5477 fund. 5478 2. Invest any funds held on deposit in the trust fund 5479 pursuant to general law. 5480 3. Disburse the funds, including any interest earned, to 5481 any provider of health care services, as provided in paragraphs 5482 (c) and (d), upon directive from the authorizing county. 5483 4. Disburse the funds, including any interest earned, to 5484 service any bond indebtedness authorized in this subsection upon 5485 directive from the authorizing county, which directive may be 5486 irrevocably given at the time the bond indebtedness is incurred. 5487 (f) Notwithstanding any other provision of this section, a 5488 county may not levy local option sales surtaxes authorized in 5489 this subsection and subsections (2) and (3) in excess of a 5490 combined rate of 1 percent or, if a publicly supported medical 5491 school is located in the county or the county has a population 5492 of fewer than 50,000 residents, in excess of a combined rate of 5493 1.5 percent. 5494 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— 5495 (a) The governing authority of a county, other than a 5496 county that has imposed two separate discretionary surtaxes 5497 without expiration, may, by ordinance, levy a discretionary 5498 sales surtax of up to 1 percent for emergency fire rescue 5499 services and facilities as provided in this subsection. As used 5500 in this subsection, the term “emergency fire rescue services” 5501 includes, but is not limited to, preventing and extinguishing 5502 fires; protecting and saving life and property from fires or 5503 natural or intentional acts or disasters; enforcing municipal, 5504 county, or state fire prevention codes and laws pertaining to 5505 the prevention and control of fires; and providing prehospital 5506 emergency medical treatment. 5507 (b) Upon the adoption of the ordinance, the levy of the 5508 surtax must be placed on the ballot by the governing authority 5509 of the county enacting the ordinance. The ordinance will take 5510 effect if approved by a majority of the electors of the county 5511 voting in a referendum held for such purpose. The referendum 5512 shall be placed on the ballot of a regularly scheduled election. 5513 The ballot for the referendum must conform to the requirements 5514 of s. 101.161. The interlocal agreement required under paragraph 5515 (d) is a condition precedent to holding the referendum. 5516 (c) Pursuant to s. 212.054(4), the proceeds of the 5517 discretionary sales surtax collected under this subsection, less 5518 an administrative fee that may be retained by the Department of 5519 Revenue, shall be distributed by the department to the county. 5520 The county shall distribute the proceeds it receives from the 5521 department to the participating jurisdictions that have entered 5522 into an interlocal agreement with the county under this 5523 subsection. The county may also charge an administrative fee for 5524 receiving and distributing the surtax in the amount of the 5525 actual costs incurred, not to exceed 2 percent of the surtax 5526 collected. 5527 (d) The county governing authority must develop and execute 5528 an interlocal agreement with participating jurisdictions, which 5529 are the governing bodies of municipalities, dependent special 5530 districts, independent special districts, or municipal service 5531 taxing units that provide emergency fire and rescue services 5532 within the county. The interlocal agreement must include a 5533 majority of the service providers in the county. 5534 1. The interlocal agreement shall only specify that: 5535 a. The amount of the surtax proceeds to be distributed by 5536 the county to each participating jurisdiction is based on the 5537 actual amounts collected within each participating jurisdiction 5538 as determined by the Department of Revenue’s population 5539 allocations in accordance with s. 218.62; or 5540 b. If a county has special fire control districts and 5541 rescue districts within its boundary, the county shall 5542 distribute the surtax proceeds among the county and the 5543 participating municipalities or special fire control and rescue 5544 districts based on the proportion of each entity’s expenditures 5545 of ad valorem taxes and non-ad valorem assessments for fire 5546 control and emergency rescue services in each of the immediately 5547 preceding 5 fiscal years to the total of the expenditures for 5548 all participating entities. 5549 2. Each participating jurisdiction shall agree that if a 5550 participating jurisdiction is requested to provide personnel or 5551 equipment to any other service provider, on a long-term basis 5552 pursuant to an interlocal agreement, the jurisdiction providing 5553 the service is entitled to payment from the requesting service 5554 provider from that provider’s share of the surtax proceeds for 5555 all costs of the equipment or personnel. 5556 (e) Upon the surtax taking effect and initiation of 5557 collections, a county and any participating jurisdiction 5558 entering into the interlocal agreement shall reduce the ad 5559 valorem tax levy or any non-ad valorem assessment for fire 5560 control and emergency rescue services in its next and subsequent 5561 budgets by the estimated amount of revenue provided by the 5562 surtax. 5563 (f) Use of surtax proceeds authorized under this subsection 5564 does not relieve a local government from complying with the 5565 provisions of chapter 200 and any related provision of law that 5566 establishes millage caps or limits undesignated budget reserves 5567 and procedures for establishing rollback rates for ad valorem 5568 taxes and budget adoption. If surtax collections exceed 5569 projected collections in any fiscal year, any surplus 5570 distribution shall be used to further reduce ad valorem taxes in 5571 the next fiscal year. These proceeds shall be applied as a 5572 rebate to the final millage, after the TRIM notice is completed 5573 in accordance with this provision. 5574 (g) Municipalities, special fire control and rescue 5575 districts, and contract service providers that do not enter into 5576 an interlocal agreement are not entitled to receive a portion of 5577 the proceeds of the surtax collected under this subsection and 5578 are not required to reduce ad valorem taxes or non-ad valorem 5579 assessments pursuant to paragraph (e). 5580 (h) The provisions of sub-subparagraph (d)1.a. and 5581 subparagraph (d)2. do not apply if: 5582 1. There is an interlocal agreement with the county and one 5583 or more participating jurisdictions which prohibits one or more 5584 jurisdictions from providing the same level of service for 5585 prehospital emergency medical treatment within the prohibited 5586 participating jurisdictions’ boundaries; or 5587 2. The county has issued a certificate of public 5588 convenience and necessity or its equivalent to a county 5589 department or a dependent special district of the county. 5590 (i) Surtax collections shall be initiated on January 1 of 5591 the year following a successful referendum in order to coincide 5592 with s. 212.054(5). 5593 (j) Notwithstanding s. 212.054, if a multicounty 5594 independent special district created pursuant to chapter 67-764, 5595 Laws of Florida, levies ad valorem taxes on district property to 5596 fund emergency fire rescue services within the district and is 5597 required by s. 2, Art. VII of the State Constitution to maintain 5598 a uniform ad valorem tax rate throughout the district, the 5599 county may not levy the discretionary sales surtax authorized by 5600 this subsection within the boundaries of the district. 5601 Section 53. For the purpose of incorporating the amendment 5602 made by this act to section 212.054, Florida Statutes, in 5603 references thereto, paragraph (a) of subsection (4), paragraph 5604 (a) of subsection (8), and subsection (9) of section 212.08, 5605 Florida Statutes, are reenacted to read: 5606 212.08 Sales, rental, use, consumption, distribution, and 5607 storage tax; specified exemptions.—The sale at retail, the 5608 rental, the use, the consumption, the distribution, and the 5609 storage to be used or consumed in this state of the following 5610 are hereby specifically exempt from the tax imposed by this 5611 chapter. 5612 (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.— 5613 (a) Also exempt are: 5614 1. Water delivered to the purchaser through pipes or 5615 conduits or delivered for irrigation purposes. The sale of 5616 drinking water in bottles, cans, or other containers, including 5617 water that contains minerals or carbonation in its natural state 5618 or water to which minerals have been added at a water treatment 5619 facility regulated by the Department of Environmental Protection 5620 or the Department of Health, is exempt. This exemption does not 5621 apply to the sale of drinking water in bottles, cans, or other 5622 containers if carbonation or flavorings, except those added at a 5623 water treatment facility, have been added. Water that has been 5624 enhanced by the addition of minerals and that does not contain 5625 any added carbonation or flavorings is also exempt. 5626 2. All fuels used by a public or private utility, including 5627 any municipal corporation or rural electric cooperative 5628 association, in the generation of electric power or energy for 5629 sale. Fuel other than motor fuel and diesel fuel is taxable as 5630 provided in this chapter with the exception of fuel expressly 5631 exempt herein. Natural gas and natural gas fuel as defined in s. 5632 206.9951(2) are exempt from the tax imposed by this chapter when 5633 placed into the fuel supply system of a motor vehicle. Effective 5634 July 1, 2013, natural gas used to generate electricity in a non 5635 combustion fuel cell used in stationary equipment is exempt from 5636 the tax imposed by this chapter. Motor fuels and diesel fuels 5637 are taxable as provided in chapter 206, with the exception of 5638 those motor fuels and diesel fuels used by railroad locomotives 5639 or vessels to transport persons or property in interstate or 5640 foreign commerce, which are taxable under this chapter only to 5641 the extent provided herein. The basis of the tax shall be the 5642 ratio of intrastate mileage to interstate or foreign mileage 5643 traveled by the carrier’s railroad locomotives or vessels that 5644 were used in interstate or foreign commerce and that had at 5645 least some Florida mileage during the previous fiscal year of 5646 the carrier, such ratio to be determined at the close of the 5647 fiscal year of the carrier. However, during the fiscal year in 5648 which the carrier begins its initial operations in this state, 5649 the carrier’s mileage apportionment factor may be determined on 5650 the basis of an estimated ratio of anticipated miles in this 5651 state to anticipated total miles for that year, and 5652 subsequently, additional tax shall be paid on the motor fuel and 5653 diesel fuels, or a refund may be applied for, on the basis of 5654 the actual ratio of the carrier’s railroad locomotives’ or 5655 vessels’ miles in this state to its total miles for that year. 5656 This ratio shall be applied each month to the total Florida 5657 purchases made in this state of motor and diesel fuels to 5658 establish that portion of the total used and consumed in 5659 intrastate movement and subject to tax under this chapter. The 5660 basis for imposition of any discretionary surtax shall be set 5661 forth in s. 212.054. Fuels used exclusively in intrastate 5662 commerce do not qualify for the proration of tax. 5663 3. The transmission or wheeling of electricity. 5664 4. Dyed diesel fuel placed into the storage tank of a 5665 vessel used exclusively for the commercial fishing and 5666 aquacultural purposes listed in s. 206.41(4)(c)3. 5667 (8) PARTIAL EXEMPTIONS; VESSELS ENGAGED IN INTERSTATE OR 5668 FOREIGN COMMERCE.— 5669 (a) The sale or use of vessels and parts thereof used to 5670 transport persons or property in interstate or foreign commerce, 5671 including commercial fishing vessels, is subject to the taxes 5672 imposed in this chapter only to the extent provided herein. The 5673 basis of the tax shall be the ratio of intrastate mileage to 5674 interstate or foreign mileage traveled by the carrier’s vessels 5675 which were used in interstate or foreign commerce and which had 5676 at least some Florida mileage during the previous fiscal year. 5677 The ratio would be determined at the close of the carrier’s 5678 fiscal year. However, during the fiscal year in which the vessel 5679 begins its initial operations in this state, the vessel’s 5680 mileage apportionment factor may be determined on the basis of 5681 an estimated ratio of anticipated miles in this state to 5682 anticipated total miles for that year and, subsequently, 5683 additional tax shall be paid on the vessel, or a refund may be 5684 applied for, on the basis of the actual ratio of the vessel’s 5685 miles in this state to its total miles for that year. This ratio 5686 shall be applied each month to the total Florida purchases of 5687 such vessels and parts thereof which are used in Florida to 5688 establish that portion of the total used and consumed in 5689 intrastate movement and subject to the tax at the applicable 5690 rate. The basis for imposition of any discretionary surtax shall 5691 be as set forth in s. 212.054. Items, appropriate to carry out 5692 the purposes for which a vessel is designed or equipped and 5693 used, purchased by the owner, operator, or agent of a vessel for 5694 use on board such vessel shall be deemed to be parts of the 5695 vessel upon which the same are used or consumed. Vessels and 5696 parts thereof used to transport persons or property in 5697 interstate and foreign commerce are hereby determined to be 5698 susceptible to a distinct and separate classification for 5699 taxation under the provisions of this chapter. Vessels and parts 5700 thereof used exclusively in intrastate commerce do not qualify 5701 for the proration of tax. 5702 (9) PARTIAL EXEMPTIONS; RAILROADS AND MOTOR VEHICLES 5703 ENGAGED IN INTERSTATE OR FOREIGN COMMERCE.— 5704 (a) Railroads that are licensed as common carriers by the 5705 Surface Transportation Board and parts thereof used to transport 5706 persons or property in interstate or foreign commerce are 5707 subject to tax imposed in this chapter only to the extent 5708 provided herein. The basis of the tax shall be the ratio of 5709 intrastate mileage to interstate or foreign mileage traveled by 5710 the carrier during the previous fiscal year of the carrier. Such 5711 ratio is to be determined at the close of the carrier’s fiscal 5712 year. However, during the fiscal year in which the railroad 5713 begins its initial operations in this state, the railroad’s 5714 mileage apportionment factor may be determined on the basis of 5715 an estimated ratio of anticipated miles in this state to 5716 anticipated total miles for that year and, subsequently, 5717 additional tax shall be paid on the railroad, or a refund may be 5718 applied for, on the basis of the actual ratio of the railroad’s 5719 miles in this state to its total miles for that year. This ratio 5720 shall be applied each month to the purchases of the railroad in 5721 this state which are used in this state to establish that 5722 portion of the total used and consumed in intrastate movement 5723 and subject to tax under this chapter. The basis for imposition 5724 of any discretionary surtax is set forth in s. 212.054. 5725 Railroads that are licensed as common carriers by the Surface 5726 Transportation Board and parts thereof used to transport persons 5727 or property in interstate and foreign commerce are hereby 5728 determined to be susceptible to a distinct and separate 5729 classification for taxation under the provisions of this 5730 chapter. 5731 (b) Motor vehicles that are engaged in interstate commerce 5732 as common carriers, and parts thereof, used to transport persons 5733 or property in interstate or foreign commerce are subject to tax 5734 imposed in this chapter only to the extent provided herein. The 5735 basis of the tax shall be the ratio of intrastate mileage to 5736 interstate or foreign mileage traveled by the carrier’s motor 5737 vehicles which were used in interstate or foreign commerce and 5738 which had at least some Florida mileage during the previous 5739 fiscal year of the carrier. Such ratio is to be determined at 5740 the close of the carrier’s fiscal year. However, during the 5741 fiscal year in which the carrier begins its initial operations 5742 in this state, the carrier’s mileage apportionment factor may be 5743 determined on the basis of an estimated ratio of anticipated 5744 miles in this state to anticipated total miles for that year 5745 and, subsequently, additional tax shall be paid on the carrier, 5746 or a refund may be applied for, on the basis of the actual ratio 5747 of the carrier’s miles in this state to its total miles for that 5748 year. This ratio shall be applied each month to the purchases in 5749 this state of such motor vehicles and parts thereof which are 5750 used in this state to establish that portion of the total used 5751 and consumed in intrastate movement and subject to tax under 5752 this chapter. The basis for imposition of any discretionary 5753 surtax is set forth in s. 212.054. Motor vehicles that are 5754 engaged in interstate commerce, and parts thereof, used to 5755 transport persons or property in interstate and foreign commerce 5756 are hereby determined to be susceptible to a distinct and 5757 separate classification for taxation under the provisions of 5758 this chapter. Motor vehicles and parts thereof used exclusively 5759 in intrastate commerce do not qualify for the proration of tax. 5760 For purposes of this paragraph, parts of a motor vehicle engaged 5761 in interstate commerce include a separate tank not connected to 5762 the fuel supply system of the motor vehicle into which diesel 5763 fuel is placed to operate a refrigeration unit or other 5764 equipment. 5765 Section 54. For the purpose of incorporating the amendment 5766 made by this act to section 212.054, Florida Statutes, in a 5767 reference thereto, paragraph (a) of subsection (3) of section 5768 921.0022, Florida Statutes, is reenacted to read: 5769 921.0022 Criminal Punishment Code; offense severity ranking 5770 chart.— 5771 (3) OFFENSE SEVERITY RANKING CHART 5772 (a) LEVEL 1 5773 5774 FloridaStatute FelonyDegree Description 5775 24.118(3)(a) 3rd Counterfeit or altered state lottery ticket. 5776 212.054(2)(b) 3rd Discretionary sales surtax; limitations, administration, and collection. 5777 212.15(2)(b) 3rd Failure to remit sales taxes, amount greater than $300 but less than $20,000. 5778 316.1935(1) 3rd Fleeing or attempting to elude law enforcement officer. 5779 319.30(5) 3rd Sell, exchange, give away certificate of title or identification number plate. 5780 319.35(1)(a) 3rd Tamper, adjust, change, etc., an odometer. 5781 320.26(1)(a) 3rd Counterfeit, manufacture, or sell registration license plates or validation stickers. 5782 322.212 (1)(a)-(c) 3rd Possession of forged, stolen, counterfeit, or unlawfully issued driver license; possession of simulated identification. 5783 322.212(4) 3rd Supply or aid in supplying unauthorized driver license or identification card. 5784 322.212(5)(a) 3rd False application for driver license or identification card. 5785 414.39(2) 3rd Unauthorized use, possession, forgery, or alteration of food assistance program, Medicaid ID, value greater than $200. 5786 414.39(3)(a) 3rd Fraudulent misappropriation of public assistance funds by employee/official, value more than $200. 5787 443.071(1) 3rd False statement or representation to obtain or increase reemployment assistance benefits. 5788 509.151(1) 3rd Defraud an innkeeper, food or lodging value greater than $300. 5789 517.302(1) 3rd Violation of the Florida Securities and Investor Protection Act. 5790 562.27(1) 3rd Possess still or still apparatus. 5791 713.69 3rd Tenant removes property upon which lien has accrued, value more than $50. 5792 812.014(3)(c) 3rd Petit theft (3rd conviction); theft of any property not specified in subsection (2). 5793 812.081(2) 3rd Unlawfully makes or causes to be made a reproduction of a trade secret. 5794 815.04(5)(a) 3rd Offense against intellectual property (i.e., computer programs, data). 5795 817.52(2) 3rd Hiring with intent to defraud, motor vehicle services. 5796 817.569(2) 3rd Use of public record or public records information to facilitate commission of a felony. 5797 826.01 3rd Bigamy. 5798 828.122(3) 3rd Fighting or baiting animals. 5799 831.04(1) 3rd Any erasure, alteration, etc., of any replacement deed, map, plat, or other document listed in s. 92.28. 5800 831.31(1)(a) 3rd Sell, deliver, or possess counterfeit controlled substances, all but s. 893.03(5) drugs. 5801 832.041(1) 3rd Stopping payment with intent to defraud $150 or more. 5802 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. 5803 838.15(2) 3rd Commercial bribe receiving. 5804 838.16 3rd Commercial bribery. 5805 843.18 3rd Fleeing by boat to elude a law enforcement officer. 5806 847.011(1)(a) 3rd Sell, distribute, etc., obscene, lewd, etc., material (2nd conviction). 5807 849.01 3rd Keeping gambling house. 5808 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. 5809 849.23 3rd Gambling-related machines; “common offender” as to property rights. 5810 849.25(2) 3rd Engaging in bookmaking. 5811 860.08 3rd Interfere with a railroad signal. 5812 860.13(1)(a) 3rd Operate aircraft while under the influence. 5813 893.13(2)(a)2. 3rd Purchase of cannabis. 5814 893.13(6)(a) 3rd Possession of cannabis (more than 20 grams). 5815 934.03(1)(a) 3rd Intercepts, or procures any other person to intercept, any wire or oral communication. 5816 5817 Section 55. For the purpose of incorporating the amendments 5818 made by this act to sections 212.06 and 212.08, Florida 5819 Statutes, in references thereto, paragraphs (b) and (c) of 5820 subsection (2) and subsection (3) of section 288.1258, Florida 5821 Statutes, are reenacted to read: 5822 288.1258 Entertainment industry qualified production 5823 companies; application procedure; categories; duties of the 5824 Department of Revenue; records and reports.— 5825 (2) APPLICATION PROCEDURE.— 5826 (b)1. The Office of Film and Entertainment shall establish 5827 a process by which an entertainment industry production company 5828 may be approved by the office as a qualified production company 5829 and may receive a certificate of exemption from the Department 5830 of Revenue for the sales and use tax exemptions under ss. 5831 212.031, 212.06, and 212.08. 5832 2. Upon determination by the Office of Film and 5833 Entertainment that a production company meets the established 5834 approval criteria and qualifies for exemption, the Office of 5835 Film and Entertainment shall return the approved application or 5836 application renewal or extension to the Department of Revenue, 5837 which shall issue a certificate of exemption. 5838 3. The Office of Film and Entertainment shall deny an 5839 application or application for renewal or extension from a 5840 production company if it determines that the production company 5841 does not meet the established approval criteria. 5842 (c) The Office of Film and Entertainment shall develop, 5843 with the cooperation of the Department of Revenue and local 5844 government entertainment industry promotion agencies, a 5845 standardized application form for use in approving qualified 5846 production companies. 5847 1. The application form shall include, but not be limited 5848 to, production-related information on employment, proposed 5849 budgets, planned purchases of items exempted from sales and use 5850 taxes under ss. 212.031, 212.06, and 212.08, a signed 5851 affirmation from the applicant that any items purchased for 5852 which the applicant is seeking a tax exemption are intended for 5853 use exclusively as an integral part of entertainment industry 5854 preproduction, production, or postproduction activities engaged 5855 in primarily in this state, and a signed affirmation from the 5856 Office of Film and Entertainment that the information on the 5857 application form has been verified and is correct. In lieu of 5858 information on projected employment, proposed budgets, or 5859 planned purchases of exempted items, a production company 5860 seeking a 1-year certificate of exemption may submit summary 5861 historical data on employment, production budgets, and purchases 5862 of exempted items related to production activities in this 5863 state. Any information gathered from production companies for 5864 the purposes of this section shall be considered confidential 5865 taxpayer information and shall be disclosed only as provided in 5866 s. 213.053. 5867 2. The application form may be distributed to applicants by 5868 the Office of Film and Entertainment or local film commissions. 5869 (3) CATEGORIES.— 5870 (a)1. A production company may be qualified for designation 5871 as a qualified production company for a period of 1 year if the 5872 company has operated a business in Florida at a permanent 5873 address for a period of 12 consecutive months. Such a qualified 5874 production company shall receive a single 1-year certificate of 5875 exemption from the Department of Revenue for the sales and use 5876 tax exemptions under ss. 212.031, 212.06, and 212.08, which 5877 certificate shall expire 1 year after issuance or upon the 5878 cessation of business operations in the state, at which time the 5879 certificate shall be surrendered to the Department of Revenue. 5880 2. The Office of Film and Entertainment shall develop a 5881 method by which a qualified production company may annually 5882 renew a 1-year certificate of exemption for a period of up to 5 5883 years without requiring the production company to resubmit a new 5884 application during that 5-year period. 5885 3. Any qualified production company may submit a new 5886 application for a 1-year certificate of exemption upon the 5887 expiration of that company’s certificate of exemption. 5888 (b)1. A production company may be qualified for designation 5889 as a qualified production company for a period of 90 days. Such 5890 production company shall receive a single 90-day certificate of 5891 exemption from the Department of Revenue for the sales and use 5892 tax exemptions under ss. 212.031, 212.06, and 212.08, which 5893 certificate shall expire 90 days after issuance, with extensions 5894 contingent upon approval of the Office of Film and 5895 Entertainment. The certificate shall be surrendered to the 5896 Department of Revenue upon its expiration. 5897 2. Any production company may submit a new application for 5898 a 90-day certificate of exemption upon the expiration of that 5899 company’s certificate of exemption. 5900 Section 56. For the purpose of incorporating the amendment 5901 made by this act to section 212.06, Florida Statutes, in a 5902 reference thereto, section 366.051, Florida Statutes, is 5903 reenacted to read: 5904 366.051 Cogeneration; small power production; commission 5905 jurisdiction.—Electricity produced by cogeneration and small 5906 power production is of benefit to the public when included as 5907 part of the total energy supply of the entire electric grid of 5908 the state or consumed by a cogenerator or small power producer. 5909 The electric utility in whose service area a cogenerator or 5910 small power producer is located shall purchase, in accordance 5911 with applicable law, all electricity offered for sale by such 5912 cogenerator or small power producer; or the cogenerator or small 5913 power producer may sell such electricity to any other electric 5914 utility in the state. The commission shall establish guidelines 5915 relating to the purchase of power or energy by public utilities 5916 from cogenerators or small power producers and may set rates at 5917 which a public utility must purchase power or energy from a 5918 cogenerator or small power producer. In fixing rates for power 5919 purchased by public utilities from cogenerators or small power 5920 producers, the commission shall authorize a rate equal to the 5921 purchasing utility’s full avoided costs. A utility’s “full 5922 avoided costs” are the incremental costs to the utility of the 5923 electric energy or capacity, or both, which, but for the 5924 purchase from cogenerators or small power producers, such 5925 utility would generate itself or purchase from another source. 5926 The commission may use a statewide avoided unit when setting 5927 full avoided capacity costs. If the cogenerator or small power 5928 producer provides adequate security, based on its financial 5929 stability, and no costs in excess of full avoided costs are 5930 likely to be incurred by the electric utility over the term 5931 during which electricity is to be provided, the commission shall 5932 authorize the levelization of payments and the elimination of 5933 discounts due to risk factors in determining the rates. Public 5934 utilities shall provide transmission or distribution service to 5935 enable a retail customer to transmit electrical power generated 5936 by the customer at one location to the customer’s facilities at 5937 another location, if the commission finds that the provision of 5938 this service, and the charges, terms, and other conditions 5939 associated with the provision of this service, are not likely to 5940 result in higher cost electric service to the utility’s general 5941 body of retail and wholesale customers or adversely affect the 5942 adequacy or reliability of electric service to all customers. 5943 Notwithstanding any other provision of law, power generated by 5944 the customer and provided by the utility to the customers’ 5945 facility at another location is subject to the gross receipts 5946 tax imposed under s. 203.01 and the use tax imposed under s. 5947 212.06. Such taxes shall apply at the time the power is provided 5948 at such other location and shall be based upon the cost price of 5949 such power as provided in s. 212.06(1)(b). 5950 Section 57. For the purpose of incorporating the amendment 5951 made by this act to section 212.08, Florida Statutes, in a 5952 reference thereto, subsection (1) of section 213.22, Florida 5953 Statutes, is reenacted to read: 5954 213.22 Technical assistance advisements.— 5955 (1) The department may issue informal technical assistance 5956 advisements to persons, upon written request, as to the position 5957 of the department on the tax consequences of a stated 5958 transaction or event, under existing statutes, rules, or 5959 policies. After the issuance of an assessment, a technical 5960 assistance advisement may not be issued to a taxpayer who 5961 requests an advisement relating to the tax or liability for tax 5962 in respect to which the assessment has been made, except that a 5963 technical assistance advisement may be issued to a taxpayer who 5964 requests an advisement relating to the exemptions in s. 5965 212.08(1) or (2) at any time. Technical assistance advisements 5966 shall have no precedential value except to the taxpayer who 5967 requests the advisement and then only for the specific 5968 transaction addressed in the technical assistance advisement, 5969 unless specifically stated otherwise in the advisement. Any 5970 modification of an advisement shall be prospective only. A 5971 technical assistance advisement is not an order issued pursuant 5972 to s. 120.565 or s. 120.569 or a rule or policy of general 5973 applicability under s. 120.54. The provisions of s. 120.53(1) 5974 are not applicable to technical assistance advisements. 5975 Section 58. For the purpose of incorporating the amendment 5976 made by this act to section 212.08, Florida Statutes, in a 5977 reference thereto, section 465.187, Florida Statutes, is 5978 reenacted to read: 5979 465.187 Sale of medicinal drugs.—The sale of medicinal 5980 drugs dispensed upon the order of a practitioner pursuant to 5981 this chapter shall be entitled to the exemption from sales tax 5982 provided for in s. 212.08. 5983 Section 59. For the purpose of incorporating the amendment 5984 made by this act to section 212.17, Florida Statutes, in a 5985 reference thereto, paragraph (a) of subsection (5) of section 5986 212.11, Florida Statutes, is reenacted to read: 5987 212.11 Tax returns and regulations.— 5988 (5)(a) Each dealer that claims any credits granted in this 5989 chapter against that dealer’s sales and use tax liabilities 5990 shall submit to the department, upon request, documentation that 5991 provides all of the information required to verify the dealer’s 5992 entitlement to such credits, excluding credits authorized 5993 pursuant to the provisions of s. 212.17. All information must be 5994 broken down as prescribed by the department and shall be 5995 submitted in a manner that enables the department to verify that 5996 the credits are allowable by law. With respect to any credit 5997 that is granted in the form of a refund of previously paid 5998 taxes, supporting documentation must be provided with the 5999 application for refund and the penalty provisions of paragraph 6000 (c) do not apply. 6001 Section 60. For the purpose of incorporating the amendment 6002 made by this act to section 212.18, Florida Statutes, in a 6003 reference thereto, subsection (4) of section 212.04, Florida 6004 Statutes, is reenacted to read: 6005 212.04 Admissions tax; rate, procedure, enforcement.— 6006 (4) Each person who exercises the privilege of charging 6007 admission taxes, as herein defined, shall apply for, and at that 6008 time shall furnish the information and comply with the 6009 provisions of s. 212.18 not inconsistent herewith and receive 6010 from the department, a certificate of right to exercise such 6011 privilege, which certificate shall apply to each place of 6012 business where such privilege is exercised and shall be in the 6013 manner and form prescribed by the department. Such certificate 6014 shall be issued upon payment to the department of a registration 6015 fee of $5 by the applicant. Each person exercising the privilege 6016 of charging such admission taxes as herein defined shall cause 6017 to be kept records and accounts showing the admission which 6018 shall be in the form as the department may from time to time 6019 prescribe, inclusive of records of all tickets numbered and 6020 issued for a period of not less than the time within which the 6021 department may, as permitted by s. 95.091(3), make an assessment 6022 with respect to any admission evidenced by such records and 6023 accounts, and inclusive of all bills or checks of customers who 6024 are charged any of the taxes defined herein, showing the charge 6025 made to each for that period. The department is empowered to use 6026 each and every one of the powers granted herein to the 6027 department to discover the amount of tax to be paid by each such 6028 person and to enforce the payment thereof as are hereby granted 6029 the department for the discovery and enforcement of the payment 6030 of taxes hereinafter levied on the sales of tangible personal 6031 property. 6032 Section 61. For the purpose of incorporating the amendment 6033 made by this act to section 212.18, Florida Statutes, in 6034 references thereto, paragraph (b) of subsection (1) of section 6035 212.07, Florida Statutes, is reenacted to read: 6036 212.07 Sales, storage, use tax; tax added to purchase 6037 price; dealer not to absorb; liability of purchasers who cannot 6038 prove payment of the tax; penalties; general exemptions.— 6039 (1) 6040 (b) A resale must be in strict compliance with s. 212.18 6041 and the rules and regulations adopted thereunder. A dealer who 6042 makes a sale for resale that is not in strict compliance with s. 6043 212.18 and the rules and regulations adopted thereunder is 6044 liable for and must pay the tax. A dealer who makes a sale for 6045 resale shall document the exempt nature of the transaction, as 6046 established by rules adopted by the department, by retaining a 6047 copy of the purchaser’s resale certificate. In lieu of 6048 maintaining a copy of the certificate, a dealer may document, 6049 before the time of sale, an authorization number provided 6050 telephonically or electronically by the department, or by such 6051 other means established by rule of the department. The dealer 6052 may rely on a resale certificate issued pursuant to s. 6053 212.18(3)(d), valid at the time of receipt from the purchaser, 6054 without seeking annual verification of the resale certificate if 6055 the dealer makes recurring sales to a purchaser in the normal 6056 course of business on a continual basis. For purposes of this 6057 paragraph, “recurring sales to a purchaser in the normal course 6058 of business” refers to a sale in which the dealer extends credit 6059 to the purchaser and records the debt as an account receivable, 6060 or in which the dealer sells to a purchaser who has an 6061 established cash or C.O.D. account, similar to an open credit 6062 account. For purposes of this paragraph, purchases are made from 6063 a selling dealer on a continual basis if the selling dealer 6064 makes, in the normal course of business, sales to the purchaser 6065 at least once in every 12-month period. A dealer may, through 6066 the informal protest provided for in s. 213.21 and the rules of 6067 the department, provide the department with evidence of the 6068 exempt status of a sale. Consumer certificates of exemption 6069 executed by those exempt entities that were registered with the 6070 department at the time of sale, resale certificates provided by 6071 purchasers who were active dealers at the time of sale, and 6072 verification by the department of a purchaser’s active dealer 6073 status at the time of sale in lieu of a resale certificate shall 6074 be accepted by the department when submitted during the protest 6075 period, but may not be accepted in any proceeding under chapter 6076 120 or any circuit court action instituted under chapter 72. 6077 Section 62. For the purpose of incorporating the amendment 6078 made by this act to section 212.18, Florida Statutes, in a 6079 reference thereto, paragraph (p) of subsection (5) of section 6080 212.08, Florida Statutes, is reenacted to read: 6081 212.08 Sales, rental, use, consumption, distribution, and 6082 storage tax; specified exemptions.—The sale at retail, the 6083 rental, the use, the consumption, the distribution, and the 6084 storage to be used or consumed in this state of the following 6085 are hereby specifically exempt from the tax imposed by this 6086 chapter. 6087 (5) EXEMPTIONS; ACCOUNT OF USE.— 6088 (p) Community contribution tax credit for donations.— 6089 1. Authorization.—Persons who are registered with the 6090 department under s. 212.18 to collect or remit sales or use tax 6091 and who make donations to eligible sponsors are eligible for tax 6092 credits against their state sales and use tax liabilities as 6093 provided in this paragraph: 6094 a. The credit shall be computed as 50 percent of the 6095 person’s approved annual community contribution. 6096 b. The credit shall be granted as a refund against state 6097 sales and use taxes reported on returns and remitted in the 12 6098 months preceding the date of application to the department for 6099 the credit as required in sub-subparagraph 3.c. If the annual 6100 credit is not fully used through such refund because of 6101 insufficient tax payments during the applicable 12-month period, 6102 the unused amount may be included in an application for a refund 6103 made pursuant to sub-subparagraph 3.c. in subsequent years 6104 against the total tax payments made for such year. Carryover 6105 credits may be applied for a 3-year period without regard to any 6106 time limitation that would otherwise apply under s. 215.26. 6107 c. A person may not receive more than $200,000 in annual 6108 tax credits for all approved community contributions made in any 6109 one year. 6110 d. All proposals for the granting of the tax credit require 6111 the prior approval of the Department of Economic Opportunity. 6112 e. The total amount of tax credits which may be granted for 6113 all programs approved under this paragraph, s. 220.183, and s. 6114 624.5105 is $18.4 million annually for projects that provide 6115 homeownership opportunities for low-income households or very 6116 low-income households as those terms are defined in s. 420.9071 6117 and $3.5 million annually for all other projects. 6118 f. A person who is eligible to receive the credit provided 6119 in this paragraph, s. 220.183, or s. 624.5105 may receive the 6120 credit only under one section of the person’s choice. 6121 2. Eligibility requirements.— 6122 a. A community contribution by a person must be in the 6123 following form: 6124 (I) Cash or other liquid assets; 6125 (II) Real property; 6126 (III) Goods or inventory; or 6127 (IV) Other physical resources identified by the Department 6128 of Economic Opportunity. 6129 b. All community contributions must be reserved exclusively 6130 for use in a project. As used in this sub-subparagraph, the term 6131 “project” means activity undertaken by an eligible sponsor which 6132 is designed to construct, improve, or substantially rehabilitate 6133 housing that is affordable to low-income households or very-low 6134 income households as those terms are defined in s. 420.9071; 6135 designed to provide commercial, industrial, or public resources 6136 and facilities; or designed to improve entrepreneurial and job 6137 development opportunities for low-income persons. A project may 6138 be the investment necessary to increase access to high-speed 6139 broadband capability in rural communities with enterprise zones, 6140 including projects that result in improvements to communications 6141 assets that are owned by a business. A project may include the 6142 provision of museum educational programs and materials that are 6143 directly related to a project approved between January 1, 1996, 6144 and December 31, 1999, and located in an enterprise zone 6145 designated pursuant to s. 290.0065. This paragraph does not 6146 preclude projects that propose to construct or rehabilitate 6147 housing for low-income households or very-low-income households 6148 on scattered sites. With respect to housing, contributions may 6149 be used to pay the following eligible low-income and very-low 6150 income housing-related activities: 6151 (I) Project development impact and management fees for low 6152 income or very-low-income housing projects; 6153 (II) Down payment and closing costs for low-income persons 6154 and very-low-income persons, as those terms are defined in s. 6155 420.9071; 6156 (III) Administrative costs, including housing counseling 6157 and marketing fees, not to exceed 10 percent of the community 6158 contribution, directly related to low-income or very-low-income 6159 projects; and 6160 (IV) Removal of liens recorded against residential property 6161 by municipal, county, or special district local governments if 6162 satisfaction of the lien is a necessary precedent to the 6163 transfer of the property to a low-income person or very-low 6164 income person, as those terms are defined in s. 420.9071, for 6165 the purpose of promoting home ownership. Contributions for lien 6166 removal must be received from a nonrelated third party. 6167 c. The project must be undertaken by an “eligible sponsor,” 6168 which includes: 6169 (I) A community action program; 6170 (II) A nonprofit community-based development organization 6171 whose mission is the provision of housing for low-income 6172 households or very-low-income households or increasing 6173 entrepreneurial and job-development opportunities for low-income 6174 persons; 6175 (III) A neighborhood housing services corporation; 6176 (IV) A local housing authority created under chapter 421; 6177 (V) A community redevelopment agency created under s. 6178 163.356; 6179 (VI) A historic preservation district agency or 6180 organization; 6181 (VII) A regional workforce board; 6182 (VIII) A direct-support organization as provided in s. 6183 1009.983; 6184 (IX) An enterprise zone development agency created under s. 6185 290.0056; 6186 (X) A community-based organization incorporated under 6187 chapter 617 which is recognized as educational, charitable, or 6188 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 6189 and whose bylaws and articles of incorporation include 6190 affordable housing, economic development, or community 6191 development as the primary mission of the corporation; 6192 (XI) Units of local government; 6193 (XII) Units of state government; or 6194 (XIII) Any other agency that the Department of Economic 6195 Opportunity designates by rule. 6196 6197 A contributing person may not have a financial interest in the 6198 eligible sponsor. 6199 d. The project must be located in an area designated an 6200 enterprise zone or a Front Porch Florida Community, unless the 6201 project increases access to high-speed broadband capability for 6202 rural communities that have enterprise zones but is physically 6203 located outside the designated rural zone boundaries. Any 6204 project designed to construct or rehabilitate housing for low 6205 income households or very-low-income households as those terms 6206 are defined in s. 420.9071 is exempt from the area requirement 6207 of this sub-subparagraph. 6208 e.(I) If, during the first 10 business days of the state 6209 fiscal year, eligible tax credit applications for projects that 6210 provide homeownership opportunities for low-income households or 6211 very-low-income households as those terms are defined in s. 6212 420.9071 are received for less than the annual tax credits 6213 available for those projects, the Department of Economic 6214 Opportunity shall grant tax credits for those applications and 6215 grant remaining tax credits on a first-come, first-served basis 6216 for subsequent eligible applications received before the end of 6217 the state fiscal year. If, during the first 10 business days of 6218 the state fiscal year, eligible tax credit applications for 6219 projects that provide homeownership opportunities for low-income 6220 households or very-low-income households as those terms are 6221 defined in s. 420.9071 are received for more than the annual tax 6222 credits available for those projects, the Department of Economic 6223 Opportunity shall grant the tax credits for those applications 6224 as follows: 6225 (A) If tax credit applications submitted for approved 6226 projects of an eligible sponsor do not exceed $200,000 in total, 6227 the credits shall be granted in full if the tax credit 6228 applications are approved. 6229 (B) If tax credit applications submitted for approved 6230 projects of an eligible sponsor exceed $200,000 in total, the 6231 amount of tax credits granted pursuant to sub-sub-sub 6232 subparagraph (A) shall be subtracted from the amount of 6233 available tax credits, and the remaining credits shall be 6234 granted to each approved tax credit application on a pro rata 6235 basis. 6236 (II) If, during the first 10 business days of the state 6237 fiscal year, eligible tax credit applications for projects other 6238 than those that provide homeownership opportunities for low 6239 income households or very-low-income households as those terms 6240 are defined in s. 420.9071 are received for less than the annual 6241 tax credits available for those projects, the Department of 6242 Economic Opportunity shall grant tax credits for those 6243 applications and shall grant remaining tax credits on a first 6244 come, first-served basis for subsequent eligible applications 6245 received before the end of the state fiscal year. If, during the 6246 first 10 business days of the state fiscal year, eligible tax 6247 credit applications for projects other than those that provide 6248 homeownership opportunities for low-income households or very 6249 low-income households as those terms are defined in s. 420.9071 6250 are received for more than the annual tax credits available for 6251 those projects, the Department of Economic Opportunity shall 6252 grant the tax credits for those applications on a pro rata 6253 basis. 6254 3. Application requirements.— 6255 a. Any eligible sponsor seeking to participate in this 6256 program must submit a proposal to the Department of Economic 6257 Opportunity which sets forth the name of the sponsor, a 6258 description of the project, and the area in which the project is 6259 located, together with such supporting information as is 6260 prescribed by rule. The proposal must also contain a resolution 6261 from the local governmental unit in which the project is located 6262 certifying that the project is consistent with local plans and 6263 regulations. 6264 b. Any person seeking to participate in this program must 6265 submit an application for tax credit to the Department of 6266 Economic Opportunity which sets forth the name of the sponsor, a 6267 description of the project, and the type, value, and purpose of 6268 the contribution. The sponsor shall verify, in writing, the 6269 terms of the application and indicate its receipt of the 6270 contribution, and such verification must accompany the 6271 application for tax credit. The person must submit a separate 6272 tax credit application to the Department of Economic Opportunity 6273 for each individual contribution that it makes to each 6274 individual project. 6275 c. Any person who has received notification from the 6276 Department of Economic Opportunity that a tax credit has been 6277 approved must apply to the department to receive the refund. 6278 Application must be made on the form prescribed for claiming 6279 refunds of sales and use taxes and be accompanied by a copy of 6280 the notification. A person may submit only one application for 6281 refund to the department within a 12-month period. 6282 4. Administration.— 6283 a. The Department of Economic Opportunity may adopt rules 6284 necessary to administer this paragraph, including rules for the 6285 approval or disapproval of proposals by a person. 6286 b. The decision of the Department of Economic Opportunity 6287 must be in writing, and, if approved, the notification shall 6288 state the maximum credit allowable to the person. Upon approval, 6289 the Department of Economic Opportunity shall transmit a copy of 6290 the decision to the department. 6291 c. The Department of Economic Opportunity shall 6292 periodically monitor all projects in a manner consistent with 6293 available resources to ensure that resources are used in 6294 accordance with this paragraph; however, each project must be 6295 reviewed at least once every 2 years. 6296 d. The Department of Economic Opportunity shall, in 6297 consultation with the statewide and regional housing and 6298 financial intermediaries, market the availability of the 6299 community contribution tax credit program to community-based 6300 organizations. 6301 5. Expiration.—This paragraph expires June 30, 2016; 6302 however, any accrued credit carryover that is unused on that 6303 date may be used until the expiration of the 3-year carryover 6304 period for such credit. 6305 Section 63. For the purpose of incorporating the amendment 6306 made by this act to section 212.18, Florida Statutes, in 6307 references thereto, paragraph (a) of subsection (10) and 6308 subsection (11) of section 213.053, Florida Statutes, is 6309 reenacted to read: 6310 213.053 Confidentiality and information sharing.— 6311 (10)(a) Notwithstanding other provisions of this section, 6312 the department shall, subject to paragraph (c) and to the 6313 safeguards and limitations of paragraphs (b) and (d), disclose 6314 to the governing body of a municipality, a county, or a 6315 subcounty district levying a local option tax, or any state tax 6316 that is distributed to units of local government based upon 6317 place of collection, which the department is responsible for 6318 administering, names and addresses only of the taxpayers granted 6319 a certificate of registration pursuant to s. 212.18(3) who 6320 reside within or adjacent to the taxing boundaries of such 6321 municipality, county, or subcounty district when sufficient 6322 information is supplied by the municipality, the county, or 6323 subcounty district as the department by rule may prescribe, 6324 provided such governing bodies are following s. 212.18(3) 6325 relative to the denial of an occupational license after the 6326 department cancels a dealer’s sales tax certificate of 6327 registration. 6328 (11) Notwithstanding any other provision of this section, 6329 with respect to a request for verification of a certificate of 6330 registration issued pursuant to s. 212.18 to a specified dealer 6331 or taxpayer or with respect to a request by a law enforcement 6332 officer for verification of a certificate of registration issued 6333 pursuant to s. 538.09 to a specified secondhand dealer or 6334 pursuant to s. 538.25 to a specified secondary metals recycler, 6335 the department may disclose whether the specified person holds a 6336 valid certificate or whether a specified certificate number is 6337 valid or whether a specified certificate number has been 6338 canceled or is inactive or invalid and the name of the holder of 6339 the certificate. This subsection shall not be construed to 6340 create a duty to request verification of any certificate of 6341 registration. 6342 Section 64. For the purpose of incorporating the amendment 6343 made by this act to section 212.18, Florida Statutes, in a 6344 reference thereto, paragraph (h) of subsection (9) of section 6345 365.172, Florida Statutes, is reenacted to read: 6346 365.172 Emergency communications number “E911.”— 6347 (9) PREPAID WIRELESS E911 FEE.— 6348 (h) A seller of prepaid wireless services in this state 6349 must register with the Department of Revenue for each place of 6350 business as required by s. 212.18(3) and the Department of 6351 Revenue’s administrative rule regarding registration as a sales 6352 and use tax dealer. A separate application is required for each 6353 place of business. A valid certificate of registration issued by 6354 the Department of Revenue to a seller for sales and use tax 6355 purposes is sufficient for purposes of the registration 6356 requirement of this subsection. There is no fee for registration 6357 for remittance of the prepaid wireless E911 fee. 6358 Section 65. This act shall take effect January 1, 2016.