ENROLLED
       2011 Legislature                                          SB 924
       
       
       
       
       
       
                                                              2011924er
    1  
    2         An act relating to the Florida Statutes; repealing ss.
    3         212.08(7)(ccc), 267.171, 288.1162(6)(b),
    4         288.95155(2)(b), 288.99, 316.1893(2), 320.0609(2)(c),
    5         320.131(1)(m), 379.2211, 379.2212, 400.179(2)(e),
    6         420.9072(7)(b), 494.0017, 494.0029, 494.00295,
    7         494.0031, 494.0032, 494.0033, 494.0034, 494.0041,
    8         494.0061, 494.0062, 494.0064, 494.0065, 494.0072,
    9         624.4072, 1006.15(8), and 1013.37(6), F.S.; and
   10         amending ss. 339.135(4)(a) and 377.6015(1)(a), F.S.;
   11         to delete provisions which have become inoperative by
   12         noncurrent repeal or expiration and, pursuant to s.
   13         11.242(5)(b) and (i), may be omitted from the 2011
   14         Florida Statutes only through a reviser's bill duly
   15         enacted by the Legislature; amending ss. 14.2015,
   16         212.05, 213.053, and 220.192, F.S., to conform cross
   17         references; providing an effective date.
   18  
   19  Be It Enacted by the Legislature of the State of Florida:
   20  
   21         Section 1. Paragraph (ccc) of subsection (7) of section
   22  212.08, Florida Statutes, is repealed.
   23         Reviser's note.—The cited paragraph, which relates to
   24         a sales tax exemption for equipment, machinery, and
   25         other materials for renewable energy technologies,
   26         expired pursuant to its own terms, effective July 1,
   27         2010.
   28         Section 2. Section 267.171, Florida Statutes, is repealed.
   29         Reviser's note.—The cited section, which relates to a
   30         contract between the Department of State and the City
   31         of St. Augustine for preservation of historical
   32         properties in St. Augustine, was repealed by s. 3, ch.
   33         2007-54, Laws of Florida, "[u]pon execution of a
   34         contract between the Board of Trustees of the Internal
   35         Improvement Trust Fund and the University of Florida
   36         for the management of state-owned properties currently
   37         managed by the City of St. Augustine under contract
   38         with the Department of State." The Department of State
   39         informed the Division of Statutory Revision that the
   40         new contract is now in effect.
   41         Section 3. Paragraph (b) of subsection (6) of section
   42  288.1162, Florida Statutes, is repealed.
   43         Reviser's note.—The cited paragraph, which states that
   44         the eighth certification of an application for a
   45         facility for a new or retained professional sports
   46         franchise shall be for a franchise that is a member of
   47         the National Basketball Association, has been located
   48         within the state since 1987, and has not been
   49         previously certified, was repealed pursuant to its own
   50         terms, effective July 1, 2010.
   51         Section 4. Paragraph (b) of subsection (2) of section
   52  288.95155, Florida Statutes, is repealed.
   53         Reviser's note.—The cited paragraph, which relates to
   54         an advancement of up to $600,000 from the small
   55         business technology growth account in the Florida
   56         Technology Research Investment Fund to the Institute
   57         for Commercialization of Public Research for the 2009
   58         2010 fiscal year only, expired pursuant to its own
   59         terms, effective July 1, 2010.
   60         Section 5. Section 288.99, Florida Statutes, is repealed.
   61         Reviser's note.—The cited section, the Certified
   62         Capital Company Act, was repealed pursuant to its own
   63         terms, effective December 31, 2010.
   64         Section 6. Subsection (2) of section 316.1893, Florida
   65  Statutes, is repealed.
   66         Reviser's note.—The cited subsection, which relates to
   67         a pilot program to identify enhanced penalty zones on
   68         state roads in Brevard, Duval, and Palm Beach Counties
   69         in an effort to reduce speed-related crashes on state
   70         roads, was repealed pursuant to its own terms,
   71         effective July 1, 2010.
   72         Section 7. Paragraph (c) of subsection (2) of section
   73  320.0609, Florida Statutes, is repealed.
   74         Reviser's note.—The cited paragraph, which relates to
   75         temporary tag issuance and display during the time
   76         that the application for transfer of the license plate
   77         is being processed in a situation where a retail sale
   78         of a motor vehicle by a licensed independent motor
   79         vehicle dealer results in transfer of a registration
   80         license plate, was repealed pursuant to its own terms,
   81         effective June 30, 2010.
   82         Section 8. Paragraph (m) of subsection (1) of section
   83  320.131, Florida Statutes, is repealed.
   84         Reviser's note.—The cited paragraph, which relates to
   85         authorization for design, issuance, and regulation of
   86         temporary tags for retail sale by a licensed
   87         independent motor vehicle dealer when an application
   88         for transfer of a registration license plate is being
   89         processed, was repealed pursuant to its own terms,
   90         effective June 30, 2010.
   91         Section 9. Paragraph (a) of subsection (4) of section
   92  339.135, Florida Statutes, is amended to read:
   93         339.135 Work program; legislative budget request;
   94  definitions; preparation, adoption, execution, and amendment.—
   95         (4) FUNDING AND DEVELOPING A TENTATIVE WORK PROGRAM.—
   96         (a)1. To assure that no district or county is penalized for
   97  local efforts to improve the State Highway System, the
   98  department shall, for the purpose of developing a tentative work
   99  program, allocate funds for new construction to the districts,
  100  except for the turnpike enterprise, based on equal parts of
  101  population and motor fuel tax collections. Funds for
  102  resurfacing, bridge repair and rehabilitation, bridge fender
  103  system construction or repair, public transit projects except
  104  public transit block grants as provided in s. 341.052, and other
  105  programs with quantitative needs assessments shall be allocated
  106  based on the results of these assessments. The department may
  107  not transfer any funds allocated to a district under this
  108  paragraph to any other district except as provided in subsection
  109  (7). Funds for public transit block grants shall be allocated to
  110  the districts pursuant to s. 341.052. Funds for the intercity
  111  bus program provided for under s. 5311(f) of the federal
  112  nonurbanized area formula program shall be administered and
  113  allocated directly to eligible bus carriers as defined in s.
  114  341.031(12) at the state level rather than the district. In
  115  order to provide state funding to support the intercity bus
  116  program provided for under provisions of the federal 5311(f)
  117  program, the department shall allocate an amount equal to the
  118  federal share of the 5311(f) program from amounts calculated
  119  pursuant to s. 206.46(3).
  120         2. Notwithstanding the provisions of subparagraph 1., the
  121  department shall allocate at least 50 percent of any new
  122  discretionary highway capacity funds to the Florida Strategic
  123  Intermodal System created pursuant to s. 339.61. Any remaining
  124  new discretionary highway capacity funds shall be allocated to
  125  the districts for new construction as provided in subparagraph
  126  1. For the purposes of this subparagraph, the term “new
  127  discretionary highway capacity funds” means any funds available
  128  to the department above the prior year funding level for
  129  capacity improvements, which the department has the discretion
  130  to allocate to highway projects.
  131         3. Notwithstanding subparagraphs 1. and 2. and ss.
  132  201.15(1)(c)1.a.-d., 206.46(3), 334.044(26), and 339.2819(3),
  133  and for the 2010-2011 fiscal year only, the department shall
  134  reduce work program levels to balance the finance plan to the
  135  revised funding levels resulting from any reduction in the 2010
  136  2011 General Appropriations Act. This subparagraph expires July
  137  1, 2011.
  138         4. For the 2009-2010 fiscal year only, prior to any project
  139  or phase thereof being deferred, the department’s cash balances
  140  shall be as provided in paragraph (6)(b), and the reductions in
  141  subparagraph 3. shall be made to financial projects not
  142  programmed for contract letting as identified with a work
  143  program contract class code 8 and the box code RV. These
  144  reductions shall not negatively impact safety or maintenance or
  145  project contingency percentage levels as of April 21, 2009. This
  146  subparagraph expires July 1, 2010.
  147         5. Notwithstanding subparagraphs 1. and 2. and ss.
  148  206.46(3) and 334.044(26), and for fiscal years 2009-2010
  149  through 2013-2014 only, the department shall annually allocate
  150  up to $15 million of the first proceeds of the increased
  151  revenues estimated by the November 2009 Revenue Estimating
  152  Conference to be deposited into the State Transportation Trust
  153  Fund to provide for the portion of the transfer of funds
  154  included in s. 343.58(4)(a)1.a. or 2.a., whichever is
  155  applicable. The transfer of funds included in s. 343.58(4) shall
  156  not negatively impact projects included in fiscal years 2009
  157  2010 through 2013-2014 of the work program as of July 1, 2009,
  158  as amended pursuant to subsection (7). This subparagraph expires
  159  July 1, 2014.
  160         Reviser's note.—The cited paragraph is amended to
  161         delete subparagraph 4., which expired pursuant to its
  162         own terms, effective July 1, 2010.
  163         Section 10. Paragraph (a) of subsection (1) of section
  164  377.6015, Florida Statutes, is amended to read:
  165         377.6015 Florida Energy and Climate Commission.—
  166         (1) The Florida Energy and Climate Commission is created
  167  within the Executive Office of the Governor. The commission
  168  shall be comprised of nine members appointed by the Governor,
  169  the Commissioner of Agriculture, and the Chief Financial
  170  Officer.
  171         (a) The Governor shall appoint one member from three
  172  persons nominated by the Florida Public Service Commission
  173  Nominating Council, created in s. 350.031, to each of seven
  174  seats on the commission. The Commissioner of Agriculture shall
  175  appoint one member from three persons nominated by the council
  176  to one seat on the commission. The Chief Financial Officer shall
  177  appoint one member from three persons nominated by the council
  178  to one seat on the commission.
  179         1. The council shall submit the recommendations to the
  180  Governor, the Commissioner of Agriculture, and the Chief
  181  Financial Officer by September 1 of those years in which the
  182  terms are to begin the following October or within 60 days after
  183  a vacancy occurs for any reason other than the expiration of the
  184  term. The Governor, the Commissioner of Agriculture, and the
  185  Chief Financial Officer may proffer names of persons to be
  186  considered for nomination by the council.
  187         2. The Governor, the Commissioner of Agriculture, and the
  188  Chief Financial Officer shall fill a vacancy occurring on the
  189  commission by appointment of one of the applicants nominated by
  190  the council only after a background investigation of such
  191  applicant has been conducted by the Department of Law
  192  Enforcement.
  193         3. Members shall be appointed to 3-year terms; however, in
  194  order to establish staggered terms, for the initial
  195  appointments, the Governor shall appoint four members to 3-year
  196  terms, two members to 2-year terms, and one member to a 1-year
  197  term, and the Commissioner of Agriculture and the Chief
  198  Financial Officer shall each appoint one member to a 3-year term
  199  and shall appoint a successor when that appointee’s term expires
  200  in the same manner as the original appointment.
  201         4. The Governor shall select from the membership of the
  202  commission one person to serve as chair.
  203         5. A vacancy on the commission shall be filled for the
  204  unexpired portion of the term in the same manner as the original
  205  appointment.
  206         6. If the Governor, the Commissioner of Agriculture, or the
  207  Chief Financial Officer has not made an appointment within 30
  208  consecutive calendar days after the receipt of the
  209  recommendations, the council shall initiate, in accordance with
  210  this section, the nominating process within 30 days.
  211         7. Each appointment to the commission shall be subject to
  212  confirmation by the Senate during the next regular session after
  213  the vacancy occurs. If the Senate refuses to confirm or fails to
  214  consider the appointment of the Governor, the Commissioner of
  215  Agriculture, or the Chief Financial Officer, the council shall
  216  initiate, in accordance with this section, the nominating
  217  process within 30 days.
  218         8. The Governor or the Governor’s successor may recall an
  219  appointee.
  220         9. Notwithstanding subparagraph 7. and for the initial
  221  appointments to the commission only, each initial appointment to
  222  the commission is subject to confirmation by the Senate by the
  223  2010 Regular Session. If the Senate refuses to confirm or fails
  224  to consider an appointment made by the Governor, the
  225  Commissioner of Agriculture, or the Chief Financial Officer, the
  226  council shall initiate, in accordance with this section, the
  227  nominating process within 30 days after the Senate’s refusal to
  228  confirm or failure to consider such appointment. This
  229  subparagraph expires July 1, 2010.
  230         Reviser's note.—The cited paragraph is amended to
  231         delete subparagraph 9., which expired pursuant to its
  232         own terms, effective July 1, 2010.
  233         Section 11. Section 379.2211, Florida Statutes, as amended
  234  by section 87 of chapter 2010-102, Laws of Florida, is repealed.
  235         Reviser's note.—The cited section, which relates to
  236         waterfowl permit revenues, was repealed by s. 62, ch.
  237         2009-86, Laws of Florida, effective July 1, 2010.
  238         Since the section was not repealed by a “current
  239         session” of the Legislature, it may be omitted from
  240         the 2011 Florida Statutes only through a reviser’s
  241         bill duly enacted by the Legislature. See s.
  242         11.242(5)(b) and (i).
  243         Section 12. Section 379.2212, Florida Statutes, as amended
  244  by section 88 of chapter 2010-102, Laws of Florida, is repealed.
  245         Reviser's note.—The cited section, which relates to
  246         wild turkey permit revenues, was repealed by s. 62,
  247         ch. 2009-86, Laws of Florida, effective July 1, 2010.
  248         Since the section was not repealed by a “current
  249         session” of the Legislature, it may be omitted from
  250         the 2011 Florida Statutes only through a reviser’s
  251         bill duly enacted by the Legislature. See s.
  252         11.242(5)(b) and (i).
  253         Section 13. Paragraph (e) of subsection (2) of section
  254  400.179, Florida Statutes, is repealed.
  255         Reviser's note.—The cited paragraph, which provides
  256         that paragraph (2)(d) of the section shall not apply
  257         for the 2009-2010 fiscal year only, expired pursuant
  258         to its own terms, effective July 1, 2010.
  259         Section 14. Paragraph (b) of subsection (7) of section
  260  420.9072, Florida Statutes, is repealed.
  261         Reviser's note.—The cited paragraph, which relates to
  262         local government expenditure of a portion of the local
  263         housing distribution to provide a one-time relocation
  264         grant to persons who meet the income requirements of
  265         the State Housing Initiatives Partnership Program and
  266         who are subject to eviction from rental property due
  267         to foreclosure, expired pursuant to its own terms,
  268         effective July 1, 2010.
  269         Section 15. Sections 494.0017, 494.0029, 494.00295,
  270  494.0031, 494.0032, 494.0033, 494.0034, 494.0041, 494.0061,
  271  494.0062, 494.0064, 494.0065, and 494.0072, Florida Statutes,
  272  are repealed.
  273         Reviser's note.—The cited sections, which relate to
  274         mortgage brokerage and lending, were repealed
  275         effective October 1, 2010, by ch. 2009-241, Laws of
  276         Florida, which revised chapter 494 extensively. Since
  277         the sections were not repealed by a “current session”
  278         of the Legislature, they may be omitted from the 2011
  279         Florida Statutes only through a reviser’s bill duly
  280         enacted by the Legislature. See s. 11.242(5)(b) and
  281         (i).
  282         Section 16. Section 624.4072, Florida Statutes, is
  283  repealed.
  284         Reviser's note.—The cited section, which relates to a
  285         limited exemption from taxation and assessments for
  286         minority-owned property and casualty insurers, was
  287         repealed pursuant to its own terms, effective December
  288         31, 2010.
  289         Section 17. Subsection (8) of section 1006.15, Florida
  290  Statutes, is repealed.
  291         Reviser's note.—The cited subsection, which relates to
  292         a 2-year pilot project in Bradford, Duval, and Nassau
  293         Counties during the 2008-2009 and 2009-2010 academic
  294         years allowing private middle or high school students
  295         to participate in interscholastic or intrascholastic
  296         sports at a public school, was repealed by its own
  297         terms, effective June 30, 2010.
  298         Section 18. Subsection (6) of section 1013.37, Florida
  299  Statutes, is repealed.
  300         Reviser's note.—The cited subsection, which relates to
  301         limitation of standards for new school construction,
  302         remodeling, and renovation projects to the minimum
  303         standards for construction of educational facilities
  304         contained in s. 423 of the Florida Building Code and
  305         the State Requirements for Educational Facilities
  306         contained in rules adopted by the Department of
  307         Education, expired pursuant to its own terms,
  308         effective July 1, 2010.
  309         Section 19. Paragraph (f) of subsection (2) of section
  310  14.2015, Florida Statutes, is amended to read:
  311         14.2015 Office of Tourism, Trade, and Economic Development;
  312  creation; powers and duties.—
  313         (2) The purpose of the Office of Tourism, Trade, and
  314  Economic Development is to assist the Governor in working with
  315  the Legislature, state agencies, business leaders, and economic
  316  development professionals to formulate and implement coherent
  317  and consistent policies and strategies designed to provide
  318  economic opportunities for all Floridians. To accomplish such
  319  purposes, the Office of Tourism, Trade, and Economic Development
  320  shall:
  321         (f)1. Administer the Florida Enterprise Zone Act under ss.
  322  290.001-290.016, the community contribution tax credit program
  323  under ss. 220.183 and 624.5105, the tax refund program for
  324  qualified target industry businesses under s. 288.106, the tax
  325  refund program for qualified defense contractors and space
  326  flight business contractors under s. 288.1045, contracts for
  327  transportation projects under s. 288.063, the sports franchise
  328  facility programs under ss. 288.1162 and 288.11621, the
  329  professional golf hall of fame facility program under s.
  330  288.1168, the expedited permitting process under s. 403.973, the
  331  Rural Community Development Revolving Loan Fund under s.
  332  288.065, the Regional Rural Development Grants Program under s.
  333  288.018, the Certified Capital Company Act under s. 288.99, the
  334  Florida State Rural Development Council, the Rural Economic
  335  Development Initiative, and other programs that are specifically
  336  assigned to the office by law, by the appropriations process, or
  337  by the Governor. Notwithstanding any other provisions of law,
  338  the office may expend interest earned from the investment of
  339  program funds deposited in the Grants and Donations Trust Fund
  340  to contract for the administration of the programs, or portions
  341  of the programs, enumerated in this paragraph or assigned to the
  342  office by law, by the appropriations process, or by the
  343  Governor. Such expenditures shall be subject to review under
  344  chapter 216.
  345         2. The office may enter into contracts in connection with
  346  the fulfillment of its duties concerning the Florida First
  347  Business Bond Pool under chapter 159, tax incentives under
  348  chapters 212 and 220, tax incentives under the Certified Capital
  349  Company Act in chapter 288, foreign offices under chapter 288,
  350  the Enterprise Zone program under chapter 290, the Seaport
  351  Employment Training program under chapter 311, the Florida
  352  Professional Sports Team License Plates under chapter 320,
  353  Spaceport Florida under chapter 331, Expedited Permitting under
  354  chapter 403, and in carrying out other functions that are
  355  specifically assigned to the office by law, by the
  356  appropriations process, or by the Governor.
  357         Reviser's note.—Amended to conform to the repeal of s.
  358         288.99 by this act.
  359         Section 20. Paragraph (a) of subsection (1) of section
  360  212.05, Florida Statutes, is amended to read:
  361         212.05 Sales, storage, use tax.—It is hereby declared to be
  362  the legislative intent that every person is exercising a taxable
  363  privilege who engages in the business of selling tangible
  364  personal property at retail in this state, including the
  365  business of making mail order sales, or who rents or furnishes
  366  any of the things or services taxable under this chapter, or who
  367  stores for use or consumption in this state any item or article
  368  of tangible personal property as defined herein and who leases
  369  or rents such property within the state.
  370         (1) For the exercise of such privilege, a tax is levied on
  371  each taxable transaction or incident, which tax is due and
  372  payable as follows:
  373         (a)1.a. At the rate of 6 percent of the sales price of each
  374  item or article of tangible personal property when sold at
  375  retail in this state, computed on each taxable sale for the
  376  purpose of remitting the amount of tax due the state, and
  377  including each and every retail sale.
  378         b. Each occasional or isolated sale of an aircraft, boat,
  379  mobile home, or motor vehicle of a class or type which is
  380  required to be registered, licensed, titled, or documented in
  381  this state or by the United States Government shall be subject
  382  to tax at the rate provided in this paragraph. The department
  383  shall by rule adopt any nationally recognized publication for
  384  valuation of used motor vehicles as the reference price list for
  385  any used motor vehicle which is required to be licensed pursuant
  386  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  387  party to an occasional or isolated sale of such a vehicle
  388  reports to the tax collector a sales price which is less than 80
  389  percent of the average loan price for the specified model and
  390  year of such vehicle as listed in the most recent reference
  391  price list, the tax levied under this paragraph shall be
  392  computed by the department on such average loan price unless the
  393  parties to the sale have provided to the tax collector an
  394  affidavit signed by each party, or other substantial proof,
  395  stating the actual sales price. Any party to such sale who
  396  reports a sales price less than the actual sales price is guilty
  397  of a misdemeanor of the first degree, punishable as provided in
  398  s. 775.082 or s. 775.083. The department shall collect or
  399  attempt to collect from such party any delinquent sales taxes.
  400  In addition, such party shall pay any tax due and any penalty
  401  and interest assessed plus a penalty equal to twice the amount
  402  of the additional tax owed. Notwithstanding any other provision
  403  of law, the Department of Revenue may waive or compromise any
  404  penalty imposed pursuant to this subparagraph.
  405         2. This paragraph does not apply to the sale of a boat or
  406  aircraft by or through a registered dealer under this chapter to
  407  a purchaser who, at the time of taking delivery, is a
  408  nonresident of this state, does not make his or her permanent
  409  place of abode in this state, and is not engaged in carrying on
  410  in this state any employment, trade, business, or profession in
  411  which the boat or aircraft will be used in this state, or is a
  412  corporation none of the officers or directors of which is a
  413  resident of, or makes his or her permanent place of abode in,
  414  this state, or is a noncorporate entity that has no individual
  415  vested with authority to participate in the management,
  416  direction, or control of the entity’s affairs who is a resident
  417  of, or makes his or her permanent abode in, this state. For
  418  purposes of this exemption, either a registered dealer acting on
  419  his or her own behalf as seller, a registered dealer acting as
  420  broker on behalf of a seller, or a registered dealer acting as
  421  broker on behalf of the purchaser may be deemed to be the
  422  selling dealer. This exemption shall not be allowed unless:
  423         a. The purchaser removes a qualifying boat, as described in
  424  sub-subparagraph f., from the state within 90 days after the
  425  date of purchase or extension, or the purchaser removes a
  426  nonqualifying boat or an aircraft from this state within 10 days
  427  after the date of purchase or, when the boat or aircraft is
  428  repaired or altered, within 20 days after completion of the
  429  repairs or alterations;
  430         b. The purchaser, within 30 days from the date of
  431  departure, shall provide the department with written proof that
  432  the purchaser licensed, registered, titled, or documented the
  433  boat or aircraft outside the state. If such written proof is
  434  unavailable, within 30 days the purchaser shall provide proof
  435  that the purchaser applied for such license, title,
  436  registration, or documentation. The purchaser shall forward to
  437  the department proof of title, license, registration, or
  438  documentation upon receipt;
  439         c. The purchaser, within 10 days of removing the boat or
  440  aircraft from Florida, shall furnish the department with proof
  441  of removal in the form of receipts for fuel, dockage, slippage,
  442  tie-down, or hangaring from outside of Florida. The information
  443  so provided must clearly and specifically identify the boat or
  444  aircraft;
  445         d. The selling dealer, within 5 days of the date of sale,
  446  shall provide to the department a copy of the sales invoice,
  447  closing statement, bills of sale, and the original affidavit
  448  signed by the purchaser attesting that he or she has read the
  449  provisions of this section;
  450         e. The seller makes a copy of the affidavit a part of his
  451  or her record for as long as required by s. 213.35; and
  452         f. Unless the nonresident purchaser of a boat of 5 net tons
  453  of admeasurement or larger intends to remove the boat from this
  454  state within 10 days after the date of purchase or when the boat
  455  is repaired or altered, within 20 days after completion of the
  456  repairs or alterations, the nonresident purchaser shall apply to
  457  the selling dealer for a decal which authorizes 90 days after
  458  the date of purchase for removal of the boat. The nonresident
  459  purchaser of a qualifying boat may apply to the selling dealer
  460  within 60 days after the date of purchase for an extension decal
  461  that authorizes the boat to remain in this state for an
  462  additional 90 days, but not more than a total of 180 days,
  463  before the nonresident purchaser is required to pay the tax
  464  imposed by this chapter. The department is authorized to issue
  465  decals in advance to dealers. The number of decals issued in
  466  advance to a dealer shall be consistent with the volume of the
  467  dealer’s past sales of boats which qualify under this sub
  468  subparagraph. The selling dealer or his or her agent shall mark
  469  and affix the decals to qualifying boats in the manner
  470  prescribed by the department, prior to delivery of the boat.
  471         (I) The department is hereby authorized to charge dealers a
  472  fee sufficient to recover the costs of decals issued, except the
  473  extension decal shall cost $425.
  474         (II) The proceeds from the sale of decals will be deposited
  475  into the administrative trust fund.
  476         (III) Decals shall display information to identify the boat
  477  as a qualifying boat under this sub-subparagraph, including, but
  478  not limited to, the decal’s date of expiration.
  479         (IV) The department is authorized to require dealers who
  480  purchase decals to file reports with the department and may
  481  prescribe all necessary records by rule. All such records are
  482  subject to inspection by the department.
  483         (V) Any dealer or his or her agent who issues a decal
  484  falsely, fails to affix a decal, mismarks the expiration date of
  485  a decal, or fails to properly account for decals will be
  486  considered prima facie to have committed a fraudulent act to
  487  evade the tax and will be liable for payment of the tax plus a
  488  mandatory penalty of 200 percent of the tax, and shall be liable
  489  for fine and punishment as provided by law for a conviction of a
  490  misdemeanor of the first degree, as provided in s. 775.082 or s.
  491  775.083.
  492         (VI) Any nonresident purchaser of a boat who removes a
  493  decal prior to permanently removing the boat from the state, or
  494  defaces, changes, modifies, or alters a decal in a manner
  495  affecting its expiration date prior to its expiration, or who
  496  causes or allows the same to be done by another, will be
  497  considered prima facie to have committed a fraudulent act to
  498  evade the tax and will be liable for payment of the tax plus a
  499  mandatory penalty of 200 percent of the tax, and shall be liable
  500  for fine and punishment as provided by law for a conviction of a
  501  misdemeanor of the first degree, as provided in s. 775.082 or s.
  502  775.083.
  503         (VII) The department is authorized to adopt rules necessary
  504  to administer and enforce this subparagraph and to publish the
  505  necessary forms and instructions.
  506         (VIII) The department is hereby authorized to adopt
  507  emergency rules pursuant to s. 120.54(4) to administer and
  508  enforce the provisions of this subparagraph.
  509  
  510  If the purchaser fails to remove the qualifying boat from this
  511  state within the maximum 180 days after purchase or a
  512  nonqualifying boat or an aircraft from this state within 10 days
  513  after purchase or, when the boat or aircraft is repaired or
  514  altered, within 20 days after completion of such repairs or
  515  alterations, or permits the boat or aircraft to return to this
  516  state within 6 months from the date of departure, except as
  517  provided in s. 212.08(7)(fff) 212.08(7)(ggg), or if the
  518  purchaser fails to furnish the department with any of the
  519  documentation required by this subparagraph within the
  520  prescribed time period, the purchaser shall be liable for use
  521  tax on the cost price of the boat or aircraft and, in addition
  522  thereto, payment of a penalty to the Department of Revenue equal
  523  to the tax payable. This penalty shall be in lieu of the penalty
  524  imposed by s. 212.12(2). The maximum 180-day period following
  525  the sale of a qualifying boat tax-exempt to a nonresident may
  526  not be tolled for any reason.
  527         Reviser's note.—Amended to conform to the repeal of s.
  528         212.08(7)(ccc) by this act.
  529         Section 21. Paragraphs (k) and (y) of subsection (8) of
  530  section 213.053, Florida Statutes, are amended to read:
  531         213.053 Confidentiality and information sharing.—
  532         (8)  Notwithstanding any other provision of this section,
  533  the department may provide:
  534         (k)1. Payment information relative to chapters 199, 201,
  535  202, 212, 220, 221, and 624 to the Office of Tourism, Trade, and
  536  Economic Development, or its employees or agents that are
  537  identified in writing by the office to the department, in the
  538  administration of the tax refund program for qualified defense
  539  contractors and space flight business contractors authorized by
  540  s. 288.1045 and the tax refund program for qualified target
  541  industry businesses authorized by s. 288.106.
  542         2. Information relative to tax credits taken by a business
  543  under s. 220.191 and exemptions or tax refunds received by a
  544  business under s. 212.08(5)(j) to the Office of Tourism, Trade,
  545  and Economic Development, or its employees or agents that are
  546  identified in writing by the office to the department, in the
  547  administration and evaluation of the capital investment tax
  548  credit program authorized in s. 220.191 and the semiconductor,
  549  defense, and space tax exemption program authorized in s.
  550  212.08(5)(j).
  551         3. Information relative to tax credits taken by a taxpayer
  552  pursuant to the tax credit programs created in ss. 193.017;
  553  212.08(5)(g),(h),(n),(o) and (p); 212.08(15); 212.096; 212.097;
  554  212.098; 220.181; 220.182; 220.183; 220.184; 220.1845; 220.185;
  555  220.1895; 220.19; 220.191; 220.192; 220.193; 288.0656; 288.99;
  556  290.007; 376.30781; 420.5093; 420.5099; 550.0951; 550.26352;
  557  550.2704; 601.155; 624.509; 624.510; 624.5105; and 624.5107 to
  558  the Office of Tourism, Trade, and Economic Development, or its
  559  employees or agents that are identified in writing by the office
  560  to the department, for use in the administration or evaluation
  561  of such programs.
  562         (y) Information relative to s. ss. 212.08(7)(ccc) and
  563  220.192 to the Florida Energy and Climate Commission for use in
  564  the conduct of its official business.
  565  
  566  Disclosure of information under this subsection shall be
  567  pursuant to a written agreement between the executive director
  568  and the agency. Such agencies, governmental or nongovernmental,
  569  shall be bound by the same requirements of confidentiality as
  570  the Department of Revenue. Breach of confidentiality is a
  571  misdemeanor of the first degree, punishable as provided by s.
  572  775.082 or s. 775.083.
  573         Reviser's note.—Paragraph (k) is amended to conform to
  574         the repeal of s. 288.99 by this act, and paragraph (y)
  575         is amended to conform to the repeal of s.
  576         212.08(7)(ccc) by this act.
  577         Section 22. Paragraphs (a), (d), and (e) of subsection (1)
  578  of section 220.192, Florida Statutes, are amended to read:
  579         220.192 Renewable energy technologies investment tax
  580  credit.—
  581         (1) DEFINITIONS.—For purposes of this section, the term:
  582         (a) “Biodiesel” means biodiesel as defined in former s.
  583  212.08(7)(ccc).
  584         (d) “Ethanol” means ethanol as defined in former s.
  585  212.08(7)(ccc).
  586         (e) “Hydrogen fuel cell” means hydrogen fuel cell as
  587  defined in former s. 212.08(7)(ccc).
  588         Reviser's note.—Amended to conform to the repeal of s.
  589         212.08(7)(ccc) by this act.
  590         Section 23. This act shall take effect on the 60th day
  591  after adjournment sine die of the session of the Legislature in
  592  which enacted.