Bill Text: FL S1782 | 2010 | Regular Session | Enrolled
Bill Title: Florida Statutes [WPSC]
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2010-03-30 - Approved by Governor -SJ 00575; Chapter No. 2010-4 [S1782 Detail]
Download: Florida-2010-S1782-Enrolled.html
ENROLLED 2010 Legislature SB 1782 20101782er 1 2 An act relating to the Florida Statutes; repealing ss. 3 110.1099(1)(b), 112.061(16), 212.031(10), 215.559(8), 4 220.183(1)(h), 253.01(3), 253.034(13), 287.057(14)(b), 5 373.1961(5) and (6), 373.472(1)(b), 375.041(3)(b), 6 379.201(3), 379.204(3), 379.206(3), 403.7095(8), 7 403.890(3), 408.036(1)(g), 624.5105(6), 733.702(5), 8 and 985.0395, F.S.; and amending ss. 212.031(1)(a), 9 212.08(5)(p), and 380.06(19)(e); to delete provisions 10 which have become inoperative by noncurrent repeal or 11 expiration and, pursuant to s. 11.242(5)(b) and (i), 12 may be omitted from the 2010 Florida Statutes only 13 through a reviser’s bill duly enacted by the 14 Legislature; providing an effective date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18 Section 1. Paragraph (b) of subsection (1) of section 19 110.1099, Florida Statutes, is repealed. 20 Reviser’s note.—The cited paragraph, which relates to 21 state employees not being authorized to receive 22 fundable tuition waivers on a space-available basis 23 during the 2001-2002 fiscal year only, expired 24 pursuant to its own terms, effective July 1, 2002. 25 Section 2. Subsection (16) of section 112.061, Florida 26 Statutes, is repealed. 27 Reviser’s note.—The cited subsection, which relates to 28 travel reimbursement for Supreme Court justices, 29 expired pursuant to its own terms, effective July 1, 30 2009. 31 Section 3. Subsection (10) of section 212.031, Florida 32 Statutes, is repealed, and paragraph (a) of subsection (1) of 33 that section is amended to read: 34 212.031 Tax on rental or license fee for use of real 35 property.— 36 (1)(a) It is declared to be the legislative intent that 37 every person is exercising a taxable privilege who engages in 38 the business of renting, leasing, letting, or granting a license 39 for the use of any real property unless such property is: 40 1. Assessed as agricultural property under s. 193.461. 41 2. Used exclusively as dwelling units. 42 3. Property subject to tax on parking, docking, or storage 43 spaces under s. 212.03(6). 44 4. Recreational property or the common elements of a 45 condominium when subject to a lease between the developer or 46 owner thereof and the condominium association in its own right 47 or as agent for the owners of individual condominium units or 48 the owners of individual condominium units. However, only the 49 lease payments on such property shall be exempt from the tax 50 imposed by this chapter, and any other use made by the owner or 51 the condominium association shall be fully taxable under this 52 chapter. 53 5. A public or private street or right-of-way and poles, 54 conduits, fixtures, and similar improvements located on such 55 streets or rights-of-way, occupied or used by a utility or 56 provider of communications services, as defined by s. 202.11, 57 for utility or communications or television purposes. For 58 purposes of this subparagraph, the term “utility” means any 59 person providing utility services as defined in s. 203.012. This 60 exception also applies to property, wherever located, on which 61 the following are placed: towers, antennas, cables, accessory 62 structures, or equipment, not including switching equipment, 63 used in the provision of mobile communications services as 64 defined in s. 202.11. For purposes of this chapter, towers used 65 in the provision of mobile communications services, as defined 66 in s. 202.11, are considered to be fixtures. 67 6. A public street or road which is used for transportation 68 purposes. 69 7. Property used at an airport exclusively for the purpose 70 of aircraft landing or aircraft taxiing or property used by an 71 airline for the purpose of loading or unloading passengers or 72 property onto or from aircraft or for fueling aircraft. 73 8.a. Property used at a port authority, as defined in s. 74 315.02(2), exclusively for the purpose of oceangoing vessels or 75 tugs docking, or such vessels mooring on property used by a port 76 authority for the purpose of loading or unloading passengers or 77 cargo onto or from such a vessel, or property used at a port 78 authority for fueling such vessels, or to the extent that the 79 amount paid for the use of any property at the port is based on 80 the charge for the amount of tonnage actually imported or 81 exported through the port by a tenant. 82 b. The amount charged for the use of any property at the 83 port in excess of the amount charged for tonnage actually 84 imported or exported shall remain subject to tax except as 85 provided in sub-subparagraph a. 86 9. Property used as an integral part of the performance of 87 qualified production services. As used in this subparagraph, the 88 term “qualified production services” means any activity or 89 service performed directly in connection with the production of 90 a qualified motion picture, as defined in s. 212.06(1)(b), and 91 includes: 92 a. Photography, sound and recording, casting, location 93 managing and scouting, shooting, creation of special and optical 94 effects, animation, adaptation (language, media, electronic, or 95 otherwise), technological modifications, computer graphics, set 96 and stage support (such as electricians, lighting designers and 97 operators, greensmen, prop managers and assistants, and grips), 98 wardrobe (design, preparation, and management), hair and makeup 99 (design, production, and application), performing (such as 100 acting, dancing, and playing), designing and executing stunts, 101 coaching, consulting, writing, scoring, composing, 102 choreographing, script supervising, directing, producing, 103 transmitting dailies, dubbing, mixing, editing, cutting, 104 looping, printing, processing, duplicating, storing, and 105 distributing; 106 b. The design, planning, engineering, construction, 107 alteration, repair, and maintenance of real or personal property 108 including stages, sets, props, models, paintings, and facilities 109 principally required for the performance of those services 110 listed in sub-subparagraph a.; and 111 c. Property management services directly related to 112 property used in connection with the services described in sub 113 subparagraphs a. and b. 114 115 This exemption will inure to the taxpayer upon presentation of 116 the certificate of exemption issued to the taxpayer under the 117 provisions of s. 288.1258. 118 10. Leased, subleased, licensed, or rented to a person 119 providing food and drink concessionaire services within the 120 premises of a convention hall, exhibition hall, auditorium, 121 stadium, theater, arena, civic center, performing arts center, 122 publicly owned recreational facility, or any business operated 123 under a permit issued pursuant to chapter 550. A person 124 providing retail concessionaire services involving the sale of 125 food and drink or other tangible personal property within the 126 premises of an airport shall be subject to tax on the rental of 127 real property used for that purpose, but shall not be subject to 128 the tax on any license to use the property. For purposes of this 129 subparagraph, the term “sale” shall not include the leasing of 130 tangible personal property. 131 11. Property occupied pursuant to an instrument calling for 132 payments which the department has declared, in a Technical 133 Assistance Advisement issued on or before March 15, 1993, to be 134 nontaxable pursuant to rule 12A-1.070(19)(c), Florida 135 Administrative Code; provided that this subparagraph shall only 136 apply to property occupied by the same person before and after 137 the execution of the subject instrument and only to those 138 payments made pursuant to such instrument, exclusive of renewals 139 and extensions thereof occurring after March 15, 1993. 14012.Rented, leased, subleased, or licensed to a141concessionaire by a convention hall, exhibition hall,142auditorium, stadium, theater, arena, civic center, performing143arts center, or publicly owned recreational facility, during an144event at the facility, to be used by the concessionaire to sell145souvenirs, novelties, or other event-related products. This146subparagraph applies only to that portion of the rental, lease,147or license payment which is based on a percentage of sales and148not based on a fixed price. This subparagraph is repealed July1491, 2009.150 12.13.Property used or occupied predominantly for space 151 flight business purposes. As used in this subparagraph, “space 152 flight business” means the manufacturing, processing, or 153 assembly of a space facility, space propulsion system, space 154 vehicle, satellite, or station of any kind possessing the 155 capacity for space flight, as defined by s. 212.02(23), or 156 components thereof, and also means the following activities 157 supporting space flight: vehicle launch activities, flight 158 operations, ground control or ground support, and all 159 administrative activities directly related thereto. Property 160 shall be deemed to be used or occupied predominantly for space 161 flight business purposes if more than 50 percent of the 162 property, or improvements thereon, is used for one or more space 163 flight business purposes. Possession by a landlord, lessor, or 164 licensor of a signed written statement from the tenant, lessee, 165 or licensee claiming the exemption shall relieve the landlord, 166 lessor, or licensor from the responsibility of collecting the 167 tax, and the department shall look solely to the tenant, lessee, 168 or licensee for recovery of such tax if it determines that the 169 exemption was not applicable. 170 Reviser’s note.—Amends paragraph (1)(a) to delete 171 subparagraph 12., which provides an exemption from tax 172 for the rental or licensure of property to a 173 concessionaire by specified recreational facilities 174 for sale of event-related products, which subparagraph 175 was repealed pursuant to its own terms, effective July 176 1, 2009. Repeals subsection (10), which provided for 177 an exemption from tax for separately stated charges 178 imposed by specified recreational facilities upon a 179 lessee or licensee for food, drink, or services 180 required or available in connection with a lease or 181 license to use real property, including charges for 182 event-related personnel, advertising, and credit card 183 processing, which subsection was repealed by s. 2, ch. 184 2006-101, Laws of Florida, effective July 1, 2009. 185 Since the subsection was not repealed by a “current 186 session” of the Legislature, it may be omitted from 187 the 2010 Florida Statutes only through a reviser’s 188 bill duly enacted by the Legislature. See s. 189 11.242(5)(b) and (i). 190 Section 4. Paragraph (p) of subsection (5) of section 191 212.08, Florida Statutes, is amended to read: 192 212.08 Sales, rental, use, consumption, distribution, and 193 storage tax; specified exemptions.—The sale at retail, the 194 rental, the use, the consumption, the distribution, and the 195 storage to be used or consumed in this state of the following 196 are hereby specifically exempt from the tax imposed by this 197 chapter. 198 (5) EXEMPTIONS; ACCOUNT OF USE.— 199 (p) Community contribution tax credit for donations.— 200 1. Authorization.—Persons who are registered with the 201 department under s. 212.18 to collect or remit sales or use tax 202 and who make donations to eligible sponsors are eligible for tax 203 credits against their state sales and use tax liabilities as 204 provided in this paragraph: 205 a. The credit shall be computed as 50 percent of the 206 person’s approved annual community contribution. 207 b. The credit shall be granted as a refund against state 208 sales and use taxes reported on returns and remitted in the 12 209 months preceding the date of application to the department for 210 the credit as required in sub-subparagraph 3.c. If the annual 211 credit is not fully used through such refund because of 212 insufficient tax payments during the applicable 12-month period, 213 the unused amount may be included in an application for a refund 214 made pursuant to sub-subparagraph 3.c. in subsequent years 215 against the total tax payments made for such year. Carryover 216 credits may be applied for a 3-year period without regard to any 217 time limitation that would otherwise apply under s. 215.26. 218 c. A person may not receive more than $200,000 in annual 219 tax credits for all approved community contributions made in any 220 one year. 221 d. All proposals for the granting of the tax credit require 222 the prior approval of the Office of Tourism, Trade, and Economic 223 Development. 224 e. The total amount of tax credits which may be granted for 225 all programs approved under this paragraph, s. 220.183, and s. 226 624.5105 is $10.5 million annually for projects that provide 227 homeownership opportunities for low-income or very-low-income 228 households as defined in s. 420.9071(19) and (28) and $3.5 229 million annually for all other projects. 230 f. A person who is eligible to receive the credit provided 231 for in this paragraph, s. 220.183, or s. 624.5105 may receive 232 the credit only under the one section of the person’s choice. 233 2. Eligibility requirements.— 234 a. A community contribution by a person must be in the 235 following form: 236 (I) Cash or other liquid assets; 237 (II) Real property; 238 (III) Goods or inventory; or 239 (IV) Other physical resources as identified by the Office 240 of Tourism, Trade, and Economic Development. 241 b. All community contributions must be reserved exclusively 242 for use in a project. As used in this sub-subparagraph, the term 243 “project” means any activity undertaken by an eligible sponsor 244 which is designed to construct, improve, or substantially 245 rehabilitate housing that is affordable to low-income or very 246 low-income households as defined in s. 420.9071(19) and (28); 247 designed to provide commercial, industrial, or public resources 248 and facilities; or designed to improve entrepreneurial and job 249 development opportunities for low-income persons. A project may 250 be the investment necessary to increase access to high-speed 251 broadband capability in rural communities with enterprise zones, 252 including projects that result in improvements to communications 253 assets that are owned by a business. A project may include the 254 provision of museum educational programs and materials that are 255 directly related to any project approved between January 1, 256 1996, and December 31, 1999, and located in an enterprise zone 257 designated pursuant to s. 290.0065. This paragraph does not 258 preclude projects that propose to construct or rehabilitate 259 housing for low-income or very-low-income households on 260 scattered sites. With respect to housing, contributions may be 261 used to pay the following eligible low-income and very-low 262 income housing-related activities: 263 (I) Project development impact and management fees for low 264 income or very-low-income housing projects; 265 (II) Down payment and closing costs for eligible persons, 266 as defined in s. 420.9071(19) and (28); 267 (III) Administrative costs, including housing counseling 268 and marketing fees, not to exceed 10 percent of the community 269 contribution, directly related to low-income or very-low-income 270 projects; and 271 (IV) Removal of liens recorded against residential property 272 by municipal, county, or special district local governments when 273 satisfaction of the lien is a necessary precedent to the 274 transfer of the property to an eligible person, as defined in s. 275 420.9071(19) and (28), for the purpose of promoting home 276 ownership. Contributions for lien removal must be received from 277 a nonrelated third party. 278 c. The project must be undertaken by an “eligible sponsor,” 279 which includes: 280 (I) A community action program; 281 (II) A nonprofit community-based development organization 282 whose mission is the provision of housing for low-income or 283 very-low-income households or increasing entrepreneurial and 284 job-development opportunities for low-income persons; 285 (III) A neighborhood housing services corporation; 286 (IV) A local housing authority created under chapter 421; 287 (V) A community redevelopment agency created under s. 288 163.356; 289 (VI) The Florida Industrial Development Corporation; 290 (VII) A historic preservation district agency or 291 organization; 292 (VIII) A regional workforce board; 293 (IX) A direct-support organization as provided in s. 294 1009.983; 295 (X) An enterprise zone development agency created under s. 296 290.0056; 297 (XI) A community-based organization incorporated under 298 chapter 617 which is recognized as educational, charitable, or 299 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 300 and whose bylaws and articles of incorporation include 301 affordable housing, economic development, or community 302 development as the primary mission of the corporation; 303 (XII) Units of local government; 304 (XIII) Units of state government; or 305 (XIV) Any other agency that the Office of Tourism, Trade, 306 and Economic Development designates by rule. 307 308 In no event may a contributing person have a financial interest 309 in the eligible sponsor. 310 d. The project must be located in an area designated an 311 enterprise zone or a Front Porch Florida Community pursuant to 312 s. 20.18(6), unless the project increases access to high-speed 313 broadband capability for rural communities with enterprise zones 314 but is physically located outside the designated rural zone 315 boundaries. Any project designed to construct or rehabilitate 316 housing for low-income or very-low-income households as defined 317 in s. 420.9071(19) and (28) is exempt from the area requirement 318 of this sub-subparagraph. 319 e.(I) If, during the first 10 business days of the state 320 fiscal year, eligible tax credit applications for projects that 321 provide homeownership opportunities for low-income or very-low 322 income households as defined in s. 420.9071(19) and (28) are 323 received for less than the annual tax credits available for 324 those projects, the Office of Tourism, Trade, and Economic 325 Development shall grant tax credits for those applications and 326 shall grant remaining tax credits on a first-come, first-served 327 basis for any subsequent eligible applications received before 328 the end of the state fiscal year. If, during the first 10 329 business days of the state fiscal year, eligible tax credit 330 applications for projects that provide homeownership 331 opportunities for low-income or very-low-income households as 332 defined in s. 420.9071(19) and (28) are received for more than 333 the annual tax credits available for those projects, the office 334 shall grant the tax credits for those applications as follows: 335 (A) If tax credit applications submitted for approved 336 projects of an eligible sponsor do not exceed $200,000 in total, 337 the credits shall be granted in full if the tax credit 338 applications are approved. 339 (B) If tax credit applications submitted for approved 340 projects of an eligible sponsor exceed $200,000 in total, the 341 amount of tax credits granted pursuant to sub-sub-sub 342 subparagraph (A) shall be subtracted from the amount of 343 available tax credits, and the remaining credits shall be 344 granted to each approved tax credit application on a pro rata 345 basis. 346 (II) If, during the first 10 business days of the state 347 fiscal year, eligible tax credit applications for projects other 348 than those that provide homeownership opportunities for low 349 income or very-low-income households as defined in s. 350 420.9071(19) and (28) are received for less than the annual tax 351 credits available for those projects, the office shall grant tax 352 credits for those applications and shall grant remaining tax 353 credits on a first-come, first-served basis for any subsequent 354 eligible applications received before the end of the state 355 fiscal year. If, during the first 10 business days of the state 356 fiscal year, eligible tax credit applications for projects other 357 than those that provide homeownership opportunities for low 358 income or very-low-income households as defined in s. 359 420.9071(19) and (28) are received for more than the annual tax 360 credits available for those projects, the office shall grant the 361 tax credits for those applications on a pro rata basis. 362 3. Application requirements.— 363 a. Any eligible sponsor seeking to participate in this 364 program must submit a proposal to the Office of Tourism, Trade, 365 and Economic Development which sets forth the name of the 366 sponsor, a description of the project, and the area in which the 367 project is located, together with such supporting information as 368 is prescribed by rule. The proposal must also contain a 369 resolution from the local governmental unit in which the project 370 is located certifying that the project is consistent with local 371 plans and regulations. 372 b. Any person seeking to participate in this program must 373 submit an application for tax credit to the office which sets 374 forth the name of the sponsor, a description of the project, and 375 the type, value, and purpose of the contribution. The sponsor 376 shall verify the terms of the application and indicate its 377 receipt of the contribution, which verification must be in 378 writing and accompany the application for tax credit. The person 379 must submit a separate tax credit application to the office for 380 each individual contribution that it makes to each individual 381 project. 382 c. Any person who has received notification from the office 383 that a tax credit has been approved must apply to the department 384 to receive the refund. Application must be made on the form 385 prescribed for claiming refunds of sales and use taxes and be 386 accompanied by a copy of the notification. A person may submit 387 only one application for refund to the department within any 12 388 month period. 389 4. Administration.— 390 a. The Office of Tourism, Trade, and Economic Development 391 may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary 392 to administer this paragraph, including rules for the approval 393 or disapproval of proposals by a person. 394 b. The decision of the office must be in writing, and, if 395 approved, the notification shall state the maximum credit 396 allowable to the person. Upon approval, the office shall 397 transmit a copy of the decision to the Department of Revenue. 398 c. The office shall periodically monitor all projects in a 399 manner consistent with available resources to ensure that 400 resources are used in accordance with this paragraph; however, 401 each project must be reviewed at least once every 2 years. 402 d. The office shall, in consultation with the Department of 403 Community Affairs and the statewide and regional housing and 404 financial intermediaries, market the availability of the 405 community contribution tax credit program to community-based 406 organizations. 4075.Notwithstanding sub-subparagraph 1.e., and for the 20084082009 fiscal year only, the total amount of tax credit which may409be granted for all programs approved under this section and ss.410220.183and624.5105is $13 million annually for projects that411provide homeownership opportunities for low-income or very-low412income households as defined in s.420.9071(19) and (28) and413$3.5 million annually for all other projects. This subparagraph414expires June 30, 2009.415 5.6.Expiration.—This paragraph expires June 30, 2015; 416 however, any accrued credit carryover that is unused on that 417 date may be used until the expiration of the 3-year carryover 418 period for such credit. 419 Reviser’s note.—Amends paragraph (5)(p) to delete 420 subparagraph 5., which relates to a cap on the 421 community contribution tax credit for donations 422 amounts for projects providing homeownership 423 opportunities for low-income and very-low-income 424 households for the 2008-2009 fiscal year, which 425 subparagraph expired pursuant to its own terms, 426 effective June 30, 2009. 427 Section 5. Subsection (8) of section 215.559, Florida 428 Statutes, is repealed. 429 Reviser’s note.—The cited subsection, which provides 430 for allocation of funds for the Hurricane Loss 431 Mitigation Program for the 2008-2009 fiscal year only, 432 expired pursuant to its own terms, effective July 1, 433 2009. 434 Section 6. Paragraph (h) of subsection (1) of section 435 220.183, Florida Statutes, is repealed. 436 Reviser’s note.—The cited paragraph, which relates to 437 a cap on the community contribution tax credit amounts 438 for projects providing homeownership opportunities for 439 low-income and very-low-income households for the 440 2008-2009 fiscal year, expired pursuant to its own 441 terms, effective June 30, 2009. 442 Section 7. Subsection (3) of section 253.01, Florida 443 Statutes, is repealed. 444 Reviser’s note.—The cited subsection, which relates to 445 use of Internal Improvement Trust Fund moneys for the 446 2008-2009 fiscal year for grants and aids to local 447 governments for the drinking water facility 448 construction state revolving loan program, expired 449 pursuant to its own terms, effective July 1, 2009. 450 Section 8. Subsection (13) of section 253.034, Florida 451 Statutes, is repealed. 452 Reviser’s note.—The cited subsection, which relates to 453 deposit of funds from the sale of property by the 454 Department of Highway Safety and Motor Vehicles 455 located in Palm Beach County into the Highway Safety 456 Operating Trust Fund to facilitate the exchange as 457 provided in the General Appropriations Act, provided 458 that at the conclusion of both exchanges the values 459 are equalized, expired pursuant to its own terms, 460 effective July 1, 2009. 461 Section 9. Paragraph (b) of subsection (14) of section 462 287.057, Florida Statutes, is repealed. 463 Reviser’s note.—The cited paragraph, which relates to 464 authority of the Department of Health to enter into an 465 agreement, not to exceed 20 years, with a private 466 contractor to finance, design, and construct a 467 hospital, of no more than 50 beds, for the treatment 468 of patients with active tuberculosis and to operate 469 all aspects of daily operations within the facility, 470 expired pursuant to its own terms, effective July 1, 471 2009. 472 Section 10. Subsections (5) and (6) of section 373.1961, 473 Florida Statutes, are repealed. 474 Reviser’s note.—Subsection (5), relating to 475 distribution of funds for an alternative water supply 476 for the 2008-2009 fiscal year only in the state water 477 resource plan, expired pursuant to its own terms, 478 effective July 1, 2009. Subsection (6), relating to 479 funds remaining to be distributed after the 480 distribution in subsection (5), for the 2008-2009 481 fiscal year only, has served its purpose. 482 Section 11. Paragraph (b) of subsection (1) of section 483 373.472, Florida Statutes, is repealed. 484 Reviser’s note.—The cited paragraph, which provides 485 that the uses and purposes of the Save Our Everglades 486 Trust Fund specified in paragraph (1)(a) are 487 inapplicable for the 2008-2009 fiscal year, expired 488 pursuant to its own terms, effective July 1, 2009. 489 Section 12. Paragraph (b) of subsection (3) of section 490 375.041, Florida Statutes, is repealed. 491 Reviser’s note.—The cited paragraph, which relates to 492 transfer of moneys in the Land Acquisition Trust Fund 493 to the Ecosystem Management and Restoration Trust Fund 494 for grants and aids to local governments for water 495 projects as provided in the General Appropriations Act 496 for the 2008-2009 fiscal year, expired pursuant to its 497 own terms, effective July 1, 2009. 498 Section 13. Subsection (3) of section 379.201, Florida 499 Statutes, is repealed. 500 Reviser’s note.—The cited subsection, which relates to 501 termination of the Administrative Trust Fund within 502 the Fish and Wildlife Conservation Commission, was 503 repealed by s. 2, ch. 2008-21, Laws of Florida, 504 effective July 1, 2009. Since the subsection was not 505 repealed by a “current session” of the Legislature, it 506 may be omitted from the 2010 Florida Statutes only 507 through a reviser’s bill duly enacted by the 508 Legislature. See s. 11.242(5)(b) and (i). 509 Section 14. Subsection (3) of section 379.204, Florida 510 Statutes, is repealed. 511 Reviser’s note.—The cited subsection, which relates to 512 termination of the Federal Grants Trust Fund within 513 the Fish and Wildlife Conservation Commission, was 514 repealed by s. 2, ch. 2008-22, Laws of Florida, 515 effective July 1, 2009. Since the subsection was not 516 repealed by a “current session” of the Legislature, it 517 may be omitted from the 2010 Florida Statutes only 518 through a reviser’s bill duly enacted by the 519 Legislature. See s. 11.242(5)(b) and (i). 520 Section 15. Subsection (3) of section 379.206, Florida 521 Statutes, is repealed. 522 Reviser’s note.—The cited subsection, which relates to 523 termination of the Grants and Donations Trust Fund 524 within the Fish and Wildlife Conservation Commission, 525 was repealed by s. 2, ch. 2008-23, Laws of Florida, 526 effective July 1, 2009. Since the subsection was not 527 repealed by a “current session” of the Legislature, it 528 may be omitted from the 2010 Florida Statutes only 529 through a reviser’s bill duly enacted by the 530 Legislature. See s. 11.242(5)(b) and (i). 531 Section 16. Paragraph (e) of subsection (19) of section 532 380.06, Florida Statutes, is amended to read: 533 380.06 Developments of regional impact.— 534 (19) SUBSTANTIAL DEVIATIONS.— 535 (e)1. Except for a development order rendered pursuant to 536 subsection (22) or subsection (25), a proposed change to a 537 development order that individually or cumulatively with any 538 previous change is less than any numerical criterion contained 539 in subparagraphs (b)1.-13. and does not exceed any other 540 criterion, or that involves an extension of the buildout date of 541 a development, or any phase thereof, of less than 5 years is not 542 subject to the public hearing requirements of subparagraph 543 (f)3., and is not subject to a determination pursuant to 544 subparagraph (f)5. Notice of the proposed change shall be made 545 to the regional planning council and the state land planning 546 agency. Such notice shall include a description of previous 547 individual changes made to the development, including changes 548 previously approved by the local government, and shall include 549 appropriate amendments to the development order. 550 2. The following changes, individually or cumulatively with 551 any previous changes, are not substantial deviations: 552 a. Changes in the name of the project, developer, owner, or 553 monitoring official. 554 b. Changes to a setback that do not affect noise buffers, 555 environmental protection or mitigation areas, or archaeological 556 or historical resources. 557 c. Changes to minimum lot sizes. 558 d. Changes in the configuration of internal roads that do 559 not affect external access points. 560 e. Changes to the building design or orientation that stay 561 approximately within the approved area designated for such 562 building and parking lot, and which do not affect historical 563 buildings designated as significant by the Division of 564 Historical Resources of the Department of State. 565 f. Changes to increase the acreage in the development, 566 provided that no development is proposed on the acreage to be 567 added. 568 g. Changes to eliminate an approved land use, provided that 569 there are no additional regional impacts. 570 h. Changes required to conform to permits approved by any 571 federal, state, or regional permitting agency, provided that 572 these changes do not create additional regional impacts. 573 i. Any renovation or redevelopment of development within a 574 previously approved development of regional impact which does 575 not change land use or increase density or intensity of use. 576 j. Changes that modify boundaries and configuration of 577 areas described in subparagraph (b)14. due to science-based 578 refinement of such areas by survey, by habitat evaluation, by 579 other recognized assessment methodology, or by an environmental 580 assessment. In order for changes to qualify under this sub 581 subparagraph, the survey, habitat evaluation, or assessment must 582 occur prior to the time a conservation easement protecting such 583 lands is recorded and must not result in any net decrease in the 584 total acreage of the lands specifically set aside for permanent 585 preservation in the final development order. 586k.Changes to permit the sale of an affordable housing unit587to a person who earns less than 120 percent of the area median588income, provided the developer actively markets the unit for a589minimum period of 6 months, is unable to close a sale to a590qualified buyer in a lower income qualified income class, a591certificate of occupancy is issued for the unit, and the592developer proposes to sell the unit to a person who earns less593than 120 percent of the area median income at a purchase price594that is no greater than the purchase price at which the unit was595originally marketed to a lower income qualified class. This596provision may not be applied to residential units approved597pursuant to subparagraph (b)7. or paragraph (i), and shall598expire on July 1, 2009.599 k.l.Any other change which the state land planning 600 agency, in consultation with the regional planning council, 601 agrees in writing is similar in nature, impact, or character to 602 the changes enumerated in sub-subparagraphs a.-j. and which does 603 not create the likelihood of any additional regional impact. 604 605 This subsection does not require the filing of a notice of 606 proposed change but shall require an application to the local 607 government to amend the development order in accordance with the 608 local government’s procedures for amendment of a development 609 order. In accordance with the local government’s procedures, 610 including requirements for notice to the applicant and the 611 public, the local government shall either deny the application 612 for amendment or adopt an amendment to the development order 613 which approves the application with or without conditions. 614 Following adoption, the local government shall render to the 615 state land planning agency the amendment to the development 616 order. The state land planning agency may appeal, pursuant to s. 617 380.07(3), the amendment to the development order if the 618 amendment involves sub-subparagraph g., sub-subparagraph h., 619 sub-subparagraph j., or sub-subparagraph k.,or sub-subparagraph620l.,and it believes the change creates a reasonable likelihood 621 of new or additional regional impacts. 622 3. Except for the change authorized by sub-subparagraph 623 2.f., any addition of land not previously reviewed or any change 624 not specified in paragraph (b) or paragraph (c) shall be 625 presumed to create a substantial deviation. This presumption may 626 be rebutted by clear and convincing evidence. 627 4. Any submittal of a proposed change to a previously 628 approved development shall include a description of individual 629 changes previously made to the development, including changes 630 previously approved by the local government. The local 631 government shall consider the previous and current proposed 632 changes in deciding whether such changes cumulatively constitute 633 a substantial deviation requiring further development-of 634 regional-impact review. 635 5. The following changes to an approved development of 636 regional impact shall be presumed to create a substantial 637 deviation. Such presumption may be rebutted by clear and 638 convincing evidence. 639 a. A change proposed for 15 percent or more of the acreage 640 to a land use not previously approved in the development order. 641 Changes of less than 15 percent shall be presumed not to create 642 a substantial deviation. 643 b. Notwithstanding any provision of paragraph (b) to the 644 contrary, a proposed change consisting of simultaneous increases 645 and decreases of at least two of the uses within an authorized 646 multiuse development of regional impact which was originally 647 approved with three or more uses specified in s. 380.0651(3)(c), 648 (d), (e), and (f) and residential use. 649 Reviser’s note.—Amends paragraph (19)(e) to delete 650 sub-subparagraph 2.k., which provided that changes to 651 permit certain sales of affordable housing units are 652 not substantial deviations from development orders, 653 which sub-subparagraph expired pursuant to its own 654 terms, effective July 1, 2009. 655 Section 17. Subsection (8) of section 403.7095, Florida 656 Statutes, is repealed. 657 Reviser’s note.—The cited subsection, which authorizes 658 the Department of Environmental Protection, for the 659 2008-2009 fiscal year only, to award specified funds 660 to counties having populations of fewer than 100,000 661 for waste tire and litter prevention, recycling 662 education, and general solid waste programs and for 663 the Innovative Grant Program, expired pursuant to its 664 own terms, effective July 1, 2009. 665 Section 18. Subsection (3) of section 403.890, Florida 666 Statutes, is repealed. 667 Reviser’s note.—The cited subsection, which relates to 668 transfer of moneys in the Water Protection and 669 Sustainability Program Trust Fund to the Ecosystem 670 Management and Restoration Trust Fund for grants and 671 aids to local governments for water projects as 672 provided in the General Appropriations Act, for the 673 2008-2009 fiscal year only, expired pursuant to its 674 own terms, effective July 1, 2009. 675 Section 19. Paragraph (g) of subsection (1) of section 676 408.036, Florida Statutes, is repealed. 677 Reviser’s note.—The cited paragraph, which requires 678 review of an increase in the number of beds for acute 679 care in a hospital that is located in a low-growth 680 county, was repealed pursuant to its own terms, 681 effective July 1, 2009. 682 Section 20. Subsection (6) of section 624.5105, Florida 683 Statutes, is repealed. 684 Reviser’s note.—The cited subsection, which relates to 685 a cap on the community contribution tax credit amount 686 for projects providing homeownership opportunities for 687 low-income and very-low-income households for the 688 2008-2009 fiscal year, expired pursuant to its own 689 terms, effective June 30, 2009. 690 Section 21. Subsection (5) of section 733.702, Florida 691 Statutes, is repealed. 692 Reviser’s note.—The cited subsection, which authorizes 693 the Department of Revenue to file a claim against the 694 estate of a decedent for taxes due under chapter 199 695 after the expiration of the time for filing claims 696 provided in subsection (1), if the department files 697 its claim within 30 days after the service of the 698 inventory, was repealed by s. 26, ch. 2006-312, Laws 699 of Florida, effective January 1, 2009. Since the 700 subsection was not repealed by a “current session” of 701 the Legislature, it may be omitted from the 2010 702 Florida Statutes only through a reviser’s bill duly 703 enacted by the Legislature. See s. 11.242(5)(b) and 704 (i). 705 Section 22. Section 985.0395, Florida Statutes, is 706 repealed. 707 Reviser’s note.—The cited section, which created the 708 cost of supervision and care waiver pilot program in 709 the Fourth and Eleventh Judicial Circuits, was 710 repealed pursuant to its own terms, effective October 711 1, 2009. 712 Section 23. This act shall take effect on the 60th day 713 after adjournment sine die of the session of the Legislature in 714 which enacted.