Bill Text: FL S1262 | 2016 | Regular Session | Comm Sub
Bill Title: Emergency Management
Spectrum: Slight Partisan Bill (? 3-1)
Status: (Introduced - Dead) 2016-03-04 - Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 1133 (Ch. 2016-99) [S1262 Detail]
Download: Florida-2016-S1262-Comm_Sub.html
Florida Senate - 2016 CS for CS for CS for SB 1262
By the Committees on Appropriations; Finance and Tax; and
Military and Veterans Affairs, Space, and Domestic Security; and
Senator Simpson
576-04463-16 20161262c3
1 A bill to be entitled
2 An act relating to emergency management; amending s.
3 213.055, F.S.; defining terms; providing that out-of
4 state businesses and employees who enter the state in
5 response to a disaster or an emergency are excluded
6 from certain registration and licensing requirements
7 and taxes; specifying the obligations of an out-of
8 state business or employee after the disaster-response
9 period; providing an effective date.
10
11 Be It Enacted by the Legislature of the State of Florida:
12
13 Section 1. Section 213.055, Florida Statutes, is amended to
14 read:
15 213.055 Declared emergency; waiver or suspension of
16 specified revenue laws and other requirements.—The following
17 actions to waive or suspend a revenue law may be implemented
18 only when the Governor has declared a state of emergency
19 pursuant to s. 252.36.
20 (1)(a) The Governor and Cabinet may grant refunds of state
21 and local taxes on motor and diesel fuel donated during a
22 declared state of emergency declared pursuant to s. 252.36 for
23 official emergency use in cases in which the state solicits the
24 donation. The refunds may be implemented by a vote of the
25 majority of the Governor and Cabinet during a public meeting or
26 by a majority jointly signing a written order.
27 (b) The authorized refunds of state and local taxes on
28 motor and diesel fuel apply to taxes imposed by chapter 206.
29 (2) Notwithstanding any other provision of law, the
30 executive director of the Department of Revenue may implement
31 the following actions during a declared state of emergency
32 declared pursuant to s. 252.36 for those revenue sources over
33 which the department is granted administrative control pursuant
34 to s. 213.05:
35 (a) Extend the stipulated due date for tax returns and
36 accompanying tax payments; and
37 (b) Waive interest that accrues during the period of the
38 state of emergency on taxes due prior to and during the period
39 of the disaster.
40 (3)(a) As used in this subsection, the term:
41 1. “Disaster-response period” means:
42 a. A period that begins 10 calendar days before the first
43 day of a state of emergency declared pursuant to s. 252.36 and
44 ends on the 60th calendar day after the end of the declared
45 state of emergency; or
46 b. A period that begins on the date that an out-of-state
47 business enters this state in good faith under a mutual aid
48 agreement and in anticipation of a disaster or an emergency,
49 regardless of whether a state of emergency is declared, and ends
50 on the date that the work is concluded, or 7 calendar days after
51 the out-of-state business enters this state, whichever occurs
52 first.
53 2. “Emergency-related work” means repairing, renovating,
54 installing, building, rendering services, or other business
55 activities that relate to infrastructure that has been damaged,
56 impaired, or destroyed by an event that has resulted in a
57 declaration of a state of emergency; or rendering such services
58 or performing such activities in anticipation of or in response
59 to a disaster or an emergency, regardless of whether a state of
60 emergency is declared.
61 3. “Infrastructure” means public roads; public bridges;
62 property, equipment, and related support facilities owned or
63 used by communication networks, electric generating systems,
64 electric transmission and distribution systems, gas transmission
65 and distribution systems, or water pipelines.
66 4. “Mutual aid agreement” means an agreement to which two
67 or more business entities are parties and under which a public
68 utility, a municipally owned utility, an electric cooperative, a
69 natural gas special district, a natural gas transmission
70 pipeline, or a joint agency owning, operating, or owning and
71 operating infrastructure used for electric generation, electric
72 or gas transmission, or electric or gas distribution in this
73 state may request that an out-of-state business perform work in
74 this state in anticipation of a disaster or an emergency.
75 5. “Out-of-state business” means a business entity that:
76 a. Does not have a presence in this state, except with
77 respect to the performance of emergency-related work, and
78 conducts no business in this state, and whose services are
79 requested by a registered business or by a unit of state or
80 local government for purposes of performing emergency-related
81 work in this state; and
82 b. Is not registered and does not have tax filings or
83 presence sufficient to require the collection or payment of a
84 tax in this state during the tax year immediately before the
85 disaster-response period. The term also includes a business
86 entity that is affiliated with a registered business solely
87 through common ownership.
88 6. “Out-of-state employee” means an employee who does not
89 work in this state, except for emergency-related work on
90 infrastructure during a disaster-response period.
91 7. “Registered business” means a business entity that is
92 registered to do business in this state before the disaster
93 response period begins.
94 (b)1. Notwithstanding any other law, an out-of-state
95 business that is conducting operations within this state during
96 a disaster-response period solely for purposes of performing
97 emergency-related work or pursuant to a mutual aid agreement is
98 not considered to have established a level of presence that
99 would require that business to register, file, and remit state
100 or local taxes or fees or require that business to be subject to
101 any registration, licensing, or filing requirements in this
102 state. For purposes of any state or local tax on or measured, in
103 whole or in part, by net or gross income or receipts, the
104 activity of the out-of-state business conducted in this state
105 during the disaster-response period must be disregarded with
106 respect to any filing requirements for such tax, including the
107 filing required for a consolidated group of which the out-of-
108 state business may be a part. This includes the following:
109 a. Reemployment assistance taxes.
110 b. State or local professional or occupational licensing
111 requirements or related fees.
112 c. Local business taxes.
113 d. Taxes on the operation of commercial motor vehicles.
114 e. Corporate income tax.
115 f. Tangible personal property tax and use tax on equipment
116 that is brought into the state by the out-of-state business,
117 used by the out-of-state business only to perform emergency
118 related work during the disaster-response period, and removed
119 from the state by the out-of-state business following the
120 disaster-response period.
121 2. Notwithstanding any other law, an out-of-state employee
122 whose only employment in this state is for the performance of
123 emergency-related work or pursuant to a mutual aid agreement
124 during a disaster-response period is not required to comply with
125 state or local occupational licensing requirements or related
126 fees.
127 (c) An out-of-state business or out-of-state employee who
128 remains in this state after the disaster-response period is not
129 entitled to the privileges provided in this subsection for
130 activities performed after the disaster-response period ends and
131 is subject to the state’s normal standards for establishing
132 presence or residency or for doing business in the state.
133 Section 2. This act shall take effect upon becoming a law.
