Florida Senate - 2016 COMMITTEE AMENDMENT
Bill No. HB 7099, 2nd Eng.
Ì4032688Î403268
LEGISLATIVE ACTION
Senate . House
Comm: RE .
03/04/2016 .
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The Committee on Appropriations (Hukill and Lee) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Effective upon this act becoming a law,
6 paragraph (b) of subsection (14) and paragraph (b) of subsection
7 (15) of section 196.012, Florida Statutes, are amended to read:
8 196.012 Definitions.—For the purpose of this chapter, the
9 following terms are defined as follows, except where the context
10 clearly indicates otherwise:
11 (14) “New business” means:
12 (b) Any business or organization located in an area that
13 was designated as an enterprise zone pursuant to chapter 290 as
14 of December 30, 2015, or brownfield area that first begins
15 operation on a site clearly separate from any other commercial
16 or industrial operation owned by the same business or
17 organization.
18 (15) “Expansion of an existing business” means:
19 (b) Any business or organization located in an area that
20 was designated as an enterprise zone pursuant to chapter 290 as
21 of December 30, 2015, or brownfield area that increases
22 operations on a site located within the same zone or area
23 colocated with a commercial or industrial operation owned by the
24 same business or organization under common control with the same
25 business or organization.
26 Section 2. Effective upon this act becoming a law,
27 subsections (5) and (11) of section 196.1995, Florida Statutes,
28 are amended to read:
29 196.1995 Economic development ad valorem tax exemption.—
30 (5) Upon a majority vote in favor of such authority, the
31 board of county commissioners or the governing authority of the
32 municipality, at its discretion, by ordinance may exempt from ad
33 valorem taxation up to 100 percent of the assessed value of all
34 improvements to real property made by or for the use of a new
35 business and of all tangible personal property of such new
36 business, or up to 100 percent of the assessed value of all
37 added improvements to real property made to facilitate the
38 expansion of an existing business and of the net increase in all
39 tangible personal property acquired to facilitate such expansion
40 of an existing business. To qualify for this exemption, the
41 improvements to real property must be made or the tangible
42 personal property must be added or increased after approval by
43 motion or resolution of the local governing body, subject to
44 ordinance adoption or on or after the day the ordinance is
45 adopted. However, if the authority to grant exemptions is
46 approved in a referendum in which the ballot question contained
47 in subsection (3) appears on the ballot, the authority of the
48 board of county commissioners or the governing authority of the
49 municipality to grant exemptions is limited solely to new
50 businesses and expansions of existing businesses that are
51 located in an area which was designated as an enterprise zone
52 pursuant to chapter 290 as of December 30, 2015, or in a
53 brownfield area. New businesses and expansions of existing
54 businesses located in an area that was designated as an
55 enterprise zone pursuant to chapter 290 as of December 30, 2015,
56 but is not in a brownfield area, may qualify for the ad valorem
57 tax exemption only if approved by motion or resolution of the
58 local governing body, subject to ordinance adoption, or by
59 ordinance, enacted before December 31, 2015. Property acquired
60 to replace existing property shall not be considered to
61 facilitate a business expansion. All data center equipment for a
62 data center shall be exempt from ad valorem taxation for the
63 term of the approved exemption. The exemption applies only to
64 taxes levied by the respective unit of government granting the
65 exemption. The exemption does not apply, however, to taxes
66 levied for the payment of bonds or to taxes authorized by a vote
67 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the
68 State Constitution. Any such exemption shall remain in effect
69 for up to 10 years with respect to any particular facility, or
70 up to 20 years for a data center, regardless of any change in
71 the authority of the county or municipality to grant such
72 exemptions or the expiration of the Enterprise Zone Act pursuant
73 to chapter 290. The exemption shall not be prolonged or extended
74 by granting exemptions from additional taxes or by virtue of any
75 reorganization or sale of the business receiving the exemption.
76 (11) An ordinance granting an exemption under this section
77 shall be adopted in the same manner as any other ordinance of
78 the county or municipality and shall include the following:
79 (a) The name and address of the new business or expansion
80 of an existing business to which the exemption is granted;
81 (b) The total amount of revenue available to the county or
82 municipality from ad valorem tax sources for the current fiscal
83 year, the total amount of revenue lost to the county or
84 municipality for the current fiscal year by virtue of economic
85 development ad valorem tax exemptions currently in effect, and
86 the estimated revenue loss to the county or municipality for the
87 current fiscal year attributable to the exemption of the
88 business named in the ordinance;
89 (c) The period of time for which the exemption will remain
90 in effect and the expiration date of the exemption, which may be
91 any period of time up to 10 years, or up to 20 years for a data
92 center; and
93 (d) A finding that the business named in the ordinance
94 meets the requirements of s. 196.012(14) or (15).
95 Section 3. The amendments made by this act to ss. 196.012
96 and 196.1995, Florida Statutes, which relate to the ad valorem
97 tax exemption for certain enterprise zone businesses are
98 remedial in nature and apply retroactively to December 31, 2015,
99 and the amendments to s. 196.1995, Florida Statutes, made by
100 this act which relate to the ad valorem tax exemption for data
101 center equipment apply upon this act becoming a law.
102 Section 4. Section 201.15, Florida Statutes, is amended to
103 read:
104 201.15 Distribution of taxes collected.—All taxes collected
105 under this chapter are hereby pledged and shall be first made
106 available to make payments when due on bonds issued pursuant to
107 s. 215.618 or s. 215.619, or any other bonds authorized to be
108 issued on a parity basis with such bonds. Such pledge and
109 availability for the payment of these bonds shall have priority
110 over any requirement for the payment of service charges or costs
111 of collection and enforcement under this section. All taxes
112 collected under this chapter, except taxes distributed to the
113 Land Acquisition Trust Fund pursuant to subsections (1) and (2),
114 are subject to the service charge imposed in s. 215.20(1).
115 Before distribution pursuant to this section, the Department of
116 Revenue shall deduct amounts necessary to pay the costs of the
117 collection and enforcement of the tax levied by this chapter.
118 The costs and service charge may not be levied against any
119 portion of taxes pledged to debt service on bonds to the extent
120 that the costs and service charge are required to pay any
121 amounts relating to the bonds. All of the costs of the
122 collection and enforcement of the tax levied by this chapter and
123 the service charge shall be available and transferred to the
124 extent necessary to pay debt service and any other amounts
125 payable with respect to bonds authorized before January 1, 2017
126 2015, secured by revenues distributed pursuant to this section.
127 All taxes remaining after deduction of costs shall be
128 distributed as follows:
129 (1) Amounts necessary to make payments on bonds issued
130 pursuant to s. 215.618 or s. 215.619, as provided under
131 paragraphs (3)(a) and (b), or on any other bonds authorized to
132 be issued on a parity basis with such bonds shall be deposited
133 into the Land Acquisition Trust Fund.
134 (2) If the amounts deposited pursuant to subsection (1) are
135 less than 33 percent of all taxes collected after first
136 deducting the costs of collection, an amount equal to 33 percent
137 of all taxes collected after first deducting the costs of
138 collection, minus the amounts deposited pursuant to subsection
139 (1), shall be deposited into the Land Acquisition Trust Fund.
140 (3) Amounts on deposit in the Land Acquisition Trust Fund
141 shall be used in the following order:
142 (a) Payment of debt service or funding of debt service
143 reserve funds, rebate obligations, or other amounts payable with
144 respect to Florida Forever bonds issued pursuant to s. 215.618.
145 The amount used for such purposes may not exceed $300 million in
146 each fiscal year. It is the intent of the Legislature that all
147 bonds issued to fund the Florida Forever Act be retired by
148 December 31, 2040. Except for bonds issued to refund previously
149 issued bonds, no series of bonds may be issued pursuant to this
150 paragraph unless such bonds are approved and the debt service
151 for the remainder of the fiscal year in which the bonds are
152 issued is specifically appropriated in the General
153 Appropriations Act.
154 (b) Payment of debt service or funding of debt service
155 reserve funds, rebate obligations, or other amounts due with
156 respect to Everglades restoration bonds issued pursuant to s.
157 215.619. Taxes distributed under paragraph (a) and this
158 paragraph must be collectively distributed on a pro rata basis
159 when the available moneys under this subsection are not
160 sufficient to cover the amounts required under paragraph (a) and
161 this paragraph.
162
163 Bonds issued pursuant to s. 215.618 or s. 215.619 are equally
164 and ratably secured by moneys distributable to the Land
165 Acquisition Trust Fund.
166 (4) After the required distributions to the Land
167 Acquisition Trust Fund pursuant to subsections (1) and (2) and
168 deduction of the service charge imposed pursuant to s.
169 215.20(1), the remainder shall be distributed as follows:
170 (a) The lesser of 24.18442 percent of the remainder or
171 $541.75 million in each fiscal year shall be paid into the State
172 Treasury to the credit of the State Transportation Trust Fund.
173 Of such funds, $75 million for each fiscal year shall be
174 transferred to the State Economic Enhancement and Development
175 Trust Fund within the Department of Economic Opportunity.
176 Notwithstanding any other law, the remaining amount credited to
177 the State Transportation Trust Fund shall be used for:
178 1. Capital funding for the New Starts Transit Program,
179 authorized by Title 49, U.S.C. s. 5309 and specified in s.
180 341.051, in the amount of 10 percent of the funds;
181 2. The Small County Outreach Program specified in s.
182 339.2818, in the amount of 10 percent of the funds;
183 3. The Strategic Intermodal System specified in ss. 339.61,
184 339.62, 339.63, and 339.64, in the amount of 75 percent of the
185 funds after deduction of the payments required pursuant to
186 subparagraphs 1. and 2.; and
187 4. The Transportation Regional Incentive Program specified
188 in s. 339.2819, in the amount of 25 percent of the funds after
189 deduction of the payments required pursuant to subparagraphs 1.
190 and 2. The first $60 million of the funds allocated pursuant to
191 this subparagraph shall be allocated annually to the Florida
192 Rail Enterprise for the purposes established in s. 341.303(5).
193 (b) The lesser of 0.1456 percent of the remainder or $3.25
194 million in each fiscal year shall be paid into the State
195 Treasury to the credit of the Grants and Donations Trust Fund in
196 the Department of Economic Opportunity to fund technical
197 assistance to local governments.
198 Moneys distributed pursuant to paragraphs (a) and (b) may not be
199 pledged for debt service unless such pledge is approved by
200 referendum of the voters.
201 (c) Eleven and twenty-four hundredths percent of the
202 remainder in each fiscal year shall be paid into the State
203 Treasury to the credit of the State Housing Trust Fund. Of such
204 funds, the first $35 million shall be transferred annually,
205 subject to any distribution required under subsection (5), to
206 the State Economic Enhancement and Development Trust Fund within
207 the Department of Economic Opportunity. The remainder shall be
208 used as follows:
209 1. Half of that amount shall be used for the purposes for
210 which the State Housing Trust Fund was created and exists by
211 law.
212 2. Half of that amount shall be paid into the State
213 Treasury to the credit of the Local Government Housing Trust
214 Fund and used for the purposes for which the Local Government
215 Housing Trust Fund was created and exists by law.
216 (d) Twelve and ninety-three hundredths percent of the
217 remainder in each fiscal year shall be paid into the State
218 Treasury to the credit of the State Housing Trust Fund. Of such
219 funds, the first $40 million shall be transferred annually,
220 subject to any distribution required under subsection (5), to
221 the State Economic Enhancement and Development Trust Fund within
222 the Department of Economic Opportunity. The remainder shall be
223 used as follows:
224 1. Twelve and one-half percent of that amount shall be
225 deposited into the State Housing Trust Fund and expended by the
226 Department of Economic Opportunity and the Florida Housing
227 Finance Corporation for the purposes for which the State Housing
228 Trust Fund was created and exists by law.
229 2. Eighty-seven and one-half percent of that amount shall
230 be distributed to the Local Government Housing Trust Fund and
231 used for the purposes for which the Local Government Housing
232 Trust Fund was created and exists by law. Funds from this
233 category may also be used to provide for state and local
234 services to assist the homeless.
235 (e) The lesser of 0.017 percent of the remainder or
236 $300,000 in each fiscal year shall be paid into the State
237 Treasury to the credit of the General Inspection Trust Fund to
238 be used to fund oyster management and restoration programs as
239 provided in s. 379.362(3).
240 (5) Distributions to the State Housing Trust Fund pursuant
241 to paragraphs (4)(c) and (d) must be sufficient to cover amounts
242 required to be transferred to the Florida Affordable Housing
243 Guarantee Program’s annual debt service reserve and guarantee
244 fund pursuant to s. 420.5092(6)(a) and (b) up to the amount
245 required to be transferred to such reserve and fund based on the
246 percentage distribution of documentary stamp tax revenues to the
247 State Housing Trust Fund which is in effect in the 2004-2005
248 fiscal year.
249 (6) After the distributions provided in the preceding
250 subsections, any remaining taxes shall be paid into the State
251 Treasury to the credit of the General Revenue Fund.
252 Section 5. Paragraph (b) of subsection (1) of section
253 206.9825, Florida Statutes, is amended to read:
254 206.9825 Aviation fuel tax.—
255 (1)
256 (b) Any licensed wholesaler or terminal supplier that
257 delivers aviation fuel to an air carrier offering
258 transcontinental jet service and that, after January 1, 1996,
259 but before July 1, 2016, increases the air carrier’s Florida
260 workforce by more than 1,000 1000 percent and by 250 or more
261 full-time equivalent employee positions, may receive a credit or
262 refund as the ultimate vendor of the aviation fuel for the 6.9
263 cents excise tax previously paid, provided that the air carrier
264 has no facility for fueling highway vehicles from the tank in
265 which the aviation fuel is stored. In calculating the new or
266 additional Florida full-time equivalent employee positions, any
267 full-time equivalent employee positions of parent or subsidiary
268 corporations which existed before January 1, 1996, shall not be
269 counted toward reaching the Florida employment increase
270 thresholds. The refund allowed under this paragraph is in
271 furtherance of the goals and policies of the State Comprehensive
272 Plan set forth in s. 187.201(16)(a), (b)1., 2., (17)(a), (b)1.,
273 4., (19)(a), (b)5., (21)(a), (b)1., 2., 4., 7., 9., and 12.
274 Section 6. Effective July 1, 2019, section 206.9825,
275 Florida Statutes, as amended by this act, is amended to read:
276 206.9825 Aviation fuel tax.—
277 (1)(a) Except as otherwise provided in this part, an excise
278 tax of 4.27 6.9 cents per gallon of aviation fuel is imposed
279 upon every gallon of aviation fuel sold in this state, or
280 brought into this state for use, upon which such tax has not
281 been paid or the payment thereof has not been lawfully assumed
282 by some person handling the same in this state. Fuel taxed
283 pursuant to this part is shall not be subject to the taxes
284 imposed by ss. 206.41(1)(d), (e), and (f) and 206.87(1)(b), (c),
285 and (d).
286 (b) Any licensed wholesaler or terminal supplier that
287 delivers aviation fuel to an air carrier offering
288 transcontinental jet service and that, after January 1, 1996,
289 but before July 1, 2016, increases the air carrier’s Florida
290 workforce by more than 1,000 percent and by 250 or more full
291 time equivalent employee positions, may receive a credit or
292 refund as the ultimate vendor of the aviation fuel for the 6.9
293 cents excise tax previously paid, provided that the air carrier
294 has no facility for fueling highway vehicles from the tank in
295 which the aviation fuel is stored. In calculating the new or
296 additional Florida full-time equivalent employee positions, any
297 full-time equivalent employee positions of parent or subsidiary
298 corporations which existed before January 1, 1996, shall not be
299 counted toward reaching the Florida employment increase
300 thresholds. The refund allowed under this paragraph is in
301 furtherance of the goals and policies of the State Comprehensive
302 Plan set forth in s. 187.201(16)(a), (b)1., 2., (17)(a), (b)1.,
303 4., (19)(a), (b)5., (21)(a), (b)1., 2., 4., 7., 9., and 12.
304 (c) If, before July 1, 2001, the number of full-time
305 equivalent employee positions created or added to the air
306 carrier’s Florida workforce falls below 250, the exemption
307 granted pursuant to this section shall not apply during the
308 period in which the air carrier has fewer than the 250
309 additional employees.
310 (d) The exemption taken by credit or refund pursuant to
311 paragraph (b) shall apply only under the terms and conditions
312 set forth therein. If any part of that paragraph is judicially
313 declared to be unconstitutional or invalid, the validity of any
314 provisions taxing aviation fuel shall not be affected and all
315 fuel exempted pursuant to paragraph (b) shall be subject to tax
316 as if the exemption was never enacted. Every person benefiting
317 from such exemption shall be liable for and make payment of all
318 taxes for which a credit or refund was granted.
319 (b)(e)1. Sales of aviation fuel to, and exclusively used
320 for flight training through a school of aeronautics or college
321 of aviation by, a college based in this state which is a tax
322 exempt organization under s. 501(c)(3) of the Internal Revenue
323 Code or a university based in this state are exempt from the tax
324 imposed by this part if the college or university:
325 a. Is accredited by or has applied for accreditation by the
326 Aviation Accreditation Board International; and
327 b. Offers a graduate program in aeronautical or aerospace
328 engineering or offers flight training through a school of
329 aeronautics or college of aviation.
330 2. A licensed wholesaler or terminal supplier that sells
331 aviation fuel to a college or university qualified under this
332 paragraph and that does not collect the aviation fuel tax from
333 the college or university on such sale may receive an ultimate
334 vendor credit for the 4.27-cent 6.9-cent excise tax previously
335 paid on the aviation fuel delivered to such college or
336 university.
337 3. A college or university qualified under this paragraph
338 which purchases aviation fuel from a retail supplier, including
339 a fixed-base operator, and pays the 4.27-cent 6.9-cent excise
340 tax on the purchase may apply for and receive a refund of the
341 aviation fuel tax paid.
342 (2)(a) An excise tax of 4.27 6.9 cents per gallon is
343 imposed on each gallon of kerosene in the same manner as
344 prescribed for diesel fuel under ss. 206.87(2) and 206.872.
345 (b) The exemptions provided by s. 206.874 shall apply to
346 kerosene if the dyeing and marking requirements of s. 206.8741
347 are met.
348 (c) Kerosene prepackaged in containers of 5 gallons or less
349 and labeled “Not for Use in a Motor Vehicle” is exempt from the
350 taxes imposed by this part when sold for home heating and
351 cooking. Packagers may qualify for a refund of taxes previously
352 paid, as prescribed by the department.
353 (d) Sales of kerosene in quantities of 5 gallons or less by
354 a person not licensed under this chapter who has no facilities
355 for placing kerosene in the fuel supply system of a motor
356 vehicle may qualify for a refund of taxes paid. Refunds of taxes
357 paid shall be limited to sales for use in home heating or
358 cooking and shall be documented as prescribed by the department.
359 (3) An excise tax of 4.27 6.9 cents per gallon is imposed
360 on each gallon of aviation gasoline in the manner prescribed by
361 paragraph (2)(a). However, the exemptions allowed by paragraph
362 (2)(b) do not apply to aviation gasoline.
363 (4) Any licensed wholesaler or terminal supplier that
364 delivers undyed kerosene to a residence for home heating or
365 cooking may receive a credit or refund as the ultimate vendor of
366 the kerosene for the 4.27-cent 6.9 cents excise tax previously
367 paid.
368 (5) Any licensed wholesaler or terminal supplier that
369 delivers undyed kerosene to a retail dealer not licensed as a
370 wholesaler or terminal supplier for sale as a home heating or
371 cooking fuel may receive a credit or refund as the ultimate
372 vendor of the kerosene for the 4.27-cent 6.9 cents excise tax
373 previously paid, provided the retail dealer has no facility for
374 fueling highway vehicles from the tank in which the kerosene is
375 stored.
376 (6) Any person who fails to meet the requirements of this
377 section is subject to a backup tax as provided by s. 206.873.
378 Section 7. Section 210.13, Florida Statutes, is amended to
379 read:
380 210.13 Determination of tax on failure to file a return.—If
381 a dealer or other person required to remit the tax under this
382 part fails to file any return required under this part, or,
383 having filed an incorrect or insufficient return, fails to file
384 a correct or sufficient return, as the case may require, within
385 10 days after the giving of notice to the dealer or other person
386 by the Division of Alcoholic Beverages and Tobacco that such
387 return or corrected or sufficient return is required, the
388 division shall determine the amount of tax due by such dealer or
389 other person any time within 3 years after the making of the
390 earliest sale included in such determination and give written
391 notice of such determination to such dealer or other person.
392 Such a determination shall finally and irrevocably fix the tax
393 unless the dealer or other person against whom it is assessed
394 shall, within 30 days after the giving of notice of such
395 determination, applies apply to the division for a hearing.
396 Judicial review shall not be granted unless the amount of tax
397 stated in the decision, with penalties thereon, if any, is shall
398 have been first deposited with the division, and an undertaking
399 or bond filed in the court in which such cause may be pending in
400 such amount and with such sureties as the court shall approve,
401 conditioned that if such proceeding be dismissed or the decision
402 of the division confirmed, the applicant for review will pay all
403 costs and charges which may accrue against the applicant in the
404 prosecution of the proceeding. At the option of the applicant,
405 such undertaking or bond may be in an additional sum sufficient
406 to cover the tax, penalties, costs, and charges aforesaid, in
407 which event the applicant shall not be required to pay such tax
408 and penalties precedent to the granting of such review by such
409 court.
410 Section 8. Subsections (1) through (13) of section 210.25,
411 Florida Statutes, are renumbered as subsections (2) through
412 (14), respectively, a new subsection (1) is added to that
413 section, and present subsection (13) of that section is amended,
414 to read:
415 210.25 Definitions.—As used in this part:
416 (1) “Affiliate” means a manufacturer or other person that
417 directly or indirectly, through one or more intermediaries,
418 controls or is controlled by a distributor or that is under
419 common control with a distributor.
420 (14)(13) “Wholesale sales price” means the sum of:
421 (a) The full price paid by the distributor to acquire the
422 tobacco products, including charges by the seller for the cost
423 of materials, the cost of labor and service, charges for
424 transportation and delivery, the federal excise tax, and any
425 other charge, even if the charge is listed as a separate item on
426 the invoice paid by the established price for which a
427 manufacturer sells a tobacco product to a distributor, exclusive
428 of any diminution by volume or other discounts, including a
429 discount provided to a distributor by an affiliate; and
430 (b) The federal excise tax paid by the distributor on the
431 tobacco products if the tax is not included in the full price
432 under paragraph (a).
433 Section 9. Paragraph (a) of subsection (1) of section
434 212.05, Florida Statutes, is amended to read:
435 212.05 Sales, storage, use tax.—It is hereby declared to be
436 the legislative intent that every person is exercising a taxable
437 privilege who engages in the business of selling tangible
438 personal property at retail in this state, including the
439 business of making mail order sales, or who rents or furnishes
440 any of the things or services taxable under this chapter, or who
441 stores for use or consumption in this state any item or article
442 of tangible personal property as defined herein and who leases
443 or rents such property within the state.
444 (1) For the exercise of such privilege, a tax is levied on
445 each taxable transaction or incident, which tax is due and
446 payable as follows:
447 (a)1.a. At the rate of 6 percent of the sales price of each
448 item or article of tangible personal property when sold at
449 retail in this state, computed on each taxable sale for the
450 purpose of remitting the amount of tax due the state, and
451 including each and every retail sale.
452 b. Each occasional or isolated sale of an aircraft, boat,
453 mobile home, or motor vehicle of a class or type which is
454 required to be registered, licensed, titled, or documented in
455 this state or by the United States Government shall be subject
456 to tax at the rate provided in this paragraph. The department
457 shall by rule adopt any nationally recognized publication for
458 valuation of used motor vehicles as the reference price list for
459 any used motor vehicle which is required to be licensed pursuant
460 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
461 party to an occasional or isolated sale of such a vehicle
462 reports to the tax collector a sales price which is less than 80
463 percent of the average loan price for the specified model and
464 year of such vehicle as listed in the most recent reference
465 price list, the tax levied under this paragraph shall be
466 computed by the department on such average loan price unless the
467 parties to the sale have provided to the tax collector an
468 affidavit signed by each party, or other substantial proof,
469 stating the actual sales price. Any party to such sale who
470 reports a sales price less than the actual sales price is guilty
471 of a misdemeanor of the first degree, punishable as provided in
472 s. 775.082 or s. 775.083. The department shall collect or
473 attempt to collect from such party any delinquent sales taxes.
474 In addition, such party shall pay any tax due and any penalty
475 and interest assessed plus a penalty equal to twice the amount
476 of the additional tax owed. Notwithstanding any other provision
477 of law, the Department of Revenue may waive or compromise any
478 penalty imposed pursuant to this subparagraph.
479 2. This paragraph does not apply to the sale of a boat or
480 aircraft by or through a registered dealer under this chapter to
481 a purchaser who, at the time of taking delivery, is a
482 nonresident of this state, does not make his or her permanent
483 place of abode in this state, and is not engaged in carrying on
484 in this state any employment, trade, business, or profession in
485 which the boat or aircraft will be used in this state, or is a
486 corporation none of the officers or directors of which is a
487 resident of, or makes his or her permanent place of abode in,
488 this state, or is a noncorporate entity that has no individual
489 vested with authority to participate in the management,
490 direction, or control of the entity’s affairs who is a resident
491 of, or makes his or her permanent abode in, this state. For
492 purposes of this exemption, either a registered dealer acting on
493 his or her own behalf as seller, a registered dealer acting as
494 broker on behalf of a seller, or a registered dealer acting as
495 broker on behalf of the purchaser may be deemed to be the
496 selling dealer. This exemption shall not be allowed unless:
497 a. The purchaser removes a qualifying boat, as described in
498 sub-subparagraph f., from the state within 90 days after the
499 date of purchase or extension, or the purchaser removes a
500 nonqualifying boat or an aircraft from this state within 10 days
501 after the date of purchase or, when the boat or aircraft is
502 repaired or altered, within 20 days after completion of the
503 repairs or alterations; or if the aircraft will be registered in
504 a foreign jurisdiction and:
505 (I) Application for the aircraft’s registration is properly
506 filed with a civil airworthiness authority of a foreign
507 jurisdiction within 10 days after the date of purchase;
508 (II) The purchaser removes the aircraft from the state to a
509 foreign jurisdiction within 10 days after the date the aircraft
510 is registered by the applicable foreign airworthiness authority;
511 and
512 (III) The aircraft is operated in the state solely to
513 remove it from the state to a foreign jurisdiction.
514
515 For purposes of this sub-subparagraph, the term “foreign
516 jurisdiction” means any jurisdiction outside of the United
517 States or any of its territories;
518 b. The purchaser, within 30 days from the date of
519 departure, provides shall provide the department with written
520 proof that the purchaser licensed, registered, titled, or
521 documented the boat or aircraft outside the state. If such
522 written proof is unavailable, within 30 days the purchaser shall
523 provide proof that the purchaser applied for such license,
524 title, registration, or documentation. The purchaser shall
525 forward to the department proof of title, license, registration,
526 or documentation upon receipt;
527 c. The purchaser, within 10 days of removing the boat or
528 aircraft from Florida, furnishes shall furnish the department
529 with proof of removal in the form of receipts for fuel, dockage,
530 slippage, tie-down, or hangaring from outside of Florida. The
531 information so provided must clearly and specifically identify
532 the boat or aircraft;
533 d. The selling dealer, within 5 days of the date of sale,
534 provides shall provide to the department a copy of the sales
535 invoice, closing statement, bills of sale, and the original
536 affidavit signed by the purchaser attesting that he or she has
537 read the provisions of this section;
538 e. The seller makes a copy of the affidavit a part of his
539 or her record for as long as required by s. 213.35; and
540 f. Unless the nonresident purchaser of a boat of 5 net tons
541 of admeasurement or larger intends to remove the boat from this
542 state within 10 days after the date of purchase or when the boat
543 is repaired or altered, within 20 days after completion of the
544 repairs or alterations, the nonresident purchaser applies shall
545 apply to the selling dealer for a decal which authorizes 90 days
546 after the date of purchase for removal of the boat. The
547 nonresident purchaser of a qualifying boat may apply to the
548 selling dealer within 60 days after the date of purchase for an
549 extension decal that authorizes the boat to remain in this state
550 for an additional 90 days, but not more than a total of 180
551 days, before the nonresident purchaser is required to pay the
552 tax imposed by this chapter. The department is authorized to
553 issue decals in advance to dealers. The number of decals issued
554 in advance to a dealer shall be consistent with the volume of
555 the dealer’s past sales of boats which qualify under this sub
556 subparagraph. The selling dealer or his or her agent shall mark
557 and affix the decals to qualifying boats in the manner
558 prescribed by the department, before prior to delivery of the
559 boat.
560 (I) The department is hereby authorized to charge dealers a
561 fee sufficient to recover the costs of decals issued, except the
562 extension decal shall cost $425.
563 (II) The proceeds from the sale of decals will be deposited
564 into the administrative trust fund.
565 (III) Decals shall display information to identify the boat
566 as a qualifying boat under this sub-subparagraph, including, but
567 not limited to, the decal’s date of expiration.
568 (IV) The department is authorized to require dealers who
569 purchase decals to file reports with the department and may
570 prescribe all necessary records by rule. All such records are
571 subject to inspection by the department.
572 (V) Any dealer or his or her agent who issues a decal
573 falsely, fails to affix a decal, mismarks the expiration date of
574 a decal, or fails to properly account for decals will be
575 considered prima facie to have committed a fraudulent act to
576 evade the tax and will be liable for payment of the tax plus a
577 mandatory penalty of 200 percent of the tax, and shall be liable
578 for fine and punishment as provided by law for a conviction of a
579 misdemeanor of the first degree, as provided in s. 775.082 or s.
580 775.083.
581 (VI) Any nonresident purchaser of a boat who removes a
582 decal before prior to permanently removing the boat from the
583 state, or defaces, changes, modifies, or alters a decal in a
584 manner affecting its expiration date before prior to its
585 expiration, or who causes or allows the same to be done by
586 another, will be considered prima facie to have committed a
587 fraudulent act to evade the tax and will be liable for payment
588 of the tax plus a mandatory penalty of 200 percent of the tax,
589 and shall be liable for fine and punishment as provided by law
590 for a conviction of a misdemeanor of the first degree, as
591 provided in s. 775.082 or s. 775.083.
592 (VII) The department is authorized to adopt rules necessary
593 to administer and enforce this subparagraph and to publish the
594 necessary forms and instructions.
595 (VIII) The department is hereby authorized to adopt
596 emergency rules pursuant to s. 120.54(4) to administer and
597 enforce the provisions of this subparagraph.
598
599 If the purchaser fails to remove the qualifying boat from this
600 state within the maximum 180 days after purchase or a
601 nonqualifying boat or an aircraft from this state within 10 days
602 after purchase or, when the boat or aircraft is repaired or
603 altered, within 20 days after completion of such repairs or
604 alterations, or permits the boat or aircraft to return to this
605 state within 6 months from the date of departure, except as
606 provided in s. 212.08(7)(fff), or if the purchaser fails to
607 furnish the department with any of the documentation required by
608 this subparagraph within the prescribed time period, the
609 purchaser shall be liable for use tax on the cost price of the
610 boat or aircraft and, in addition thereto, payment of a penalty
611 to the Department of Revenue equal to the tax payable. This
612 penalty shall be in lieu of the penalty imposed by s. 212.12(2).
613 The maximum 180-day period following the sale of a qualifying
614 boat tax-exempt to a nonresident may not be tolled for any
615 reason.
616 Section 10. Paragraph (c) of subsection (1) of section
617 212.06, Florida Statutes, is amended to read:
618 212.06 Sales, storage, use tax; collectible from dealers;
619 “dealer” defined; dealers to collect from purchasers;
620 legislative intent as to scope of tax.—
621 (1)
622 (c)1. Notwithstanding the provisions of paragraph (b), the
623 use tax on asphalt manufactured for one’s own use shall be
624 calculated with respect to paragraph (b) only upon the cost of
625 materials which become a component part or which are an
626 ingredient of the finished asphalt and upon the cost of the
627 transportation of such components and ingredients. In addition,
628 an indexed tax of 38 cents per ton of such manufactured asphalt
629 shall be due at the same time and in the same manner as taxes
630 due pursuant to paragraph (b). Beginning July 1, 1989, the
631 indexed tax shall be adjusted each July 1 to an amount, rounded
632 to the nearest cent, equal to the product of 38 cents multiplied
633 by a fraction, the numerator of which is the annual average of
634 the “materials and components for construction” series of the
635 producer price index, as calculated and published by the United
636 States Department of Labor, Bureau of Statistics, for the
637 previous calendar year, and the denominator of which is the
638 annual average of said series for calendar year 1988.
639 2.a. Beginning July 1, 1999, the indexed tax imposed by
640 this paragraph on manufactured asphalt which is used for any
641 federal, state, or local government public works project shall
642 be reduced by 20 percent.
643 b. Beginning July 1, 2000, the indexed tax imposed by this
644 paragraph on manufactured asphalt which is used for any federal,
645 state, or local government public works project shall be reduced
646 by 40 percent.
647 c. Beginning July 1, 2016, the indexed tax imposed by this
648 paragraph on manufactured asphalt which is used for any federal,
649 state, or local government public works project shall be reduced
650 by 60 percent.
651 d. Beginning July 1, 2017, the indexed tax imposed by this
652 paragraph on manufactured asphalt which is used for any federal,
653 state, or local government public works project shall be reduced
654 by 80 percent.
655 e. Beginning July 1, 2018, manufactured asphalt used for
656 any federal, state, or local government public works project
657 shall be exempt from the indexed tax imposed by this paragraph.
658 Section 11. Paragraphs (n) and (kkk) of subsection (7) of
659 section 212.08, Florida Statutes, are amended to read:
660 212.08 Sales, rental, use, consumption, distribution, and
661 storage tax; specified exemptions.—The sale at retail, the
662 rental, the use, the consumption, the distribution, and the
663 storage to be used or consumed in this state of the following
664 are hereby specifically exempt from the tax imposed by this
665 chapter.
666 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
667 entity by this chapter do not inure to any transaction that is
668 otherwise taxable under this chapter when payment is made by a
669 representative or employee of the entity by any means,
670 including, but not limited to, cash, check, or credit card, even
671 when that representative or employee is subsequently reimbursed
672 by the entity. In addition, exemptions provided to any entity by
673 this subsection do not inure to any transaction that is
674 otherwise taxable under this chapter unless the entity has
675 obtained a sales tax exemption certificate from the department
676 or the entity obtains or provides other documentation as
677 required by the department. Eligible purchases or leases made
678 with such a certificate must be in strict compliance with this
679 subsection and departmental rules, and any person who makes an
680 exempt purchase with a certificate that is not in strict
681 compliance with this subsection and the rules is liable for and
682 shall pay the tax. The department may adopt rules to administer
683 this subsection.
684 (n) Veterans’ organizations.—
685 1. There are exempt from the tax imposed by this chapter
686 transactions involving sales or leases to qualified veterans’
687 organizations and their auxiliaries when used in carrying on
688 their customary veterans’ organization activities or sales of
689 food or drink by qualified veterans’ organizations in connection
690 with customary veterans’ organization activities to members of
691 qualified veterans’ organizations.
692 2. As used in this paragraph, the term “veterans’
693 organizations” means nationally chartered or recognized
694 veterans’ organizations, including, but not limited to, the
695 American Legion, Veterans of Foreign Wars of the United States,
696 Florida chapters of the Paralyzed Veterans of America, Catholic
697 War Veterans of the U.S.A., Jewish War Veterans of the U.S.A.,
698 and the Disabled American Veterans, Department of Florida, Inc.,
699 which hold current exemptions from federal income tax under s.
700 501(c)(4) or (19) of the Internal Revenue Code of 1986, as
701 amended.
702 (kkk) Certain machinery and equipment.—
703 1. Industrial machinery and equipment purchased by eligible
704 manufacturing businesses which is used at a fixed location in
705 within this state, or a mixer drum affixed to a mixer truck
706 which is used at any location within this state to mix, agitate,
707 and transport freshly mixed concrete in a plastic state, for the
708 manufacture, processing, compounding, or production of items of
709 tangible personal property for sale is shall be exempt from the
710 tax imposed by this chapter. Parts and labor required to affix a
711 mixer drum exempt under this paragraph to a mixer truck are also
712 exempt. If, at the time of purchase, the purchaser furnishes the
713 seller with a signed certificate certifying the purchaser’s
714 entitlement to exemption pursuant to this paragraph, the seller
715 is not required to collect is relieved of the responsibility for
716 collecting the tax on the sale of such items, and the department
717 shall look solely to the purchaser for recovery of the tax if it
718 determines that the purchaser was not entitled to the exemption.
719 2. For purposes of this paragraph, the term:
720 a. “Eligible manufacturing business” means any business
721 whose primary business activity at the location where the
722 industrial machinery and equipment is located is within the
723 industries classified under NAICS codes 31, 32, and 33, and
724 423930.
725 b. “Eligible postharvest activity business” means a
726 business whose primary business activity, at the location where
727 the postharvest machinery and equipment is located, is within
728 the industries classified under NAICS code 115114.
729 c. As used in this subparagraph, “NAICS” means those
730 classifications contained in the North American Industry
731 Classification System, as published in 2007 by the Office of
732 Management and Budget, Executive Office of the President.
733 d.b. “Primary business activity” means an activity
734 representing more than 50 percent of the activities conducted at
735 the location where the industrial machinery and equipment or
736 postharvest machinery and equipment is located.
737 e.c. “Industrial machinery and equipment” means tangible
738 personal property or other property that has a depreciable life
739 of 3 years or more and that is used as an integral part in the
740 manufacturing, processing, compounding, or production of
741 tangible personal property for sale. The term includes tangible
742 personal property or other property that has a depreciable life
743 of 3 years or more which is used as an integral part in the
744 recycling of metals for sale. A building and its structural
745 components are not industrial machinery and equipment unless the
746 building or structural component is so closely related to the
747 industrial machinery and equipment that it houses or supports
748 that the building or structural component can be expected to be
749 replaced when the machinery and equipment are replaced. Heating
750 and air conditioning systems are not industrial machinery and
751 equipment unless the sole justification for their installation
752 is to meet the requirements of the production process, even
753 though the system may provide incidental comfort to employees or
754 serve, to an insubstantial degree, nonproduction activities. The
755 term includes parts and accessories for industrial machinery and
756 equipment only to the extent that the parts and accessories are
757 purchased before prior to the date the machinery and equipment
758 are placed in service.
759 f. “Postharvest activities” means services performed on
760 crops, after their harvest, with the intent of preparing them
761 for market or further processing. Postharvest activities
762 include, but are not limited to, crop cleaning, sun drying,
763 shelling, fumigating, curing, sorting, grading, packing, and
764 cooling.
765 g. “Postharvest machinery and equipment” means tangible
766 personal property or other property with a depreciable life of 3
767 years or more which is used primarily for postharvest
768 activities. A building and its structural components are not
769 postharvest industrial machinery and equipment unless the
770 building or structural component is so closely related to the
771 postharvest machinery and equipment that it houses or supports
772 that the building or structural component can be expected to be
773 replaced when the postharvest machinery and equipment is
774 replaced. Heating and air conditioning systems are not
775 postharvest machinery and equipment unless the sole
776 justification for their installation is to meet the requirements
777 of the postharvest activities process, even though the system
778 may provide incidental comfort to employees or serve, to an
779 insubstantial degree, nonpostharvest activities.
780 3. Postharvest machinery and equipment purchased by an
781 eligible postharvest activity business which is used at a fixed
782 location in this state is exempt from the tax imposed by this
783 chapter. All labor charges for the repair of, and parts and
784 materials used in the repair of and incorporated into, such
785 postharvest machinery and equipment are also exempt. If, at the
786 time of purchase, the purchaser furnishes the seller with a
787 signed certificate certifying the purchaser’s entitlement to
788 exemption pursuant to this subparagraph, the seller is not
789 required to collect the tax on the sale of such items, and the
790 department shall look solely to the purchaser for recovery of
791 the tax if it determines that the purchaser was not entitled to
792 the exemption.
793 4.3. A mixer drum affixed to a mixer truck which is used at
794 any location in this state to mix, agitate, and transport
795 freshly mixed concrete in a plastic state for sale is exempt
796 from the tax imposed by this chapter. Parts and labor required
797 to affix a mixer drum exempt under this subparagraph to a mixer
798 truck are also exempt. If, at the time of purchase, the
799 purchaser furnishes the seller with a signed certificate
800 certifying the purchaser’s entitlement to exemption pursuant to
801 this subparagraph, the seller is not required to collect the tax
802 on the sale of such items, and the department shall look solely
803 to the purchaser for recovery of the tax if it determines that
804 the purchaser was not entitled to the exemption. This
805 subparagraph paragraph is repealed April 30, 2017.
806 Section 12. Effective upon this act becoming a law and
807 operating retroactively to January 1, 2016, paragraph (n) of
808 subsection (1) and paragraph (c) of subsection (2) of section
809 220.03, Florida Statutes, are amended to read:
810 220.03 Definitions.—
811 (1) SPECIFIC TERMS.—When used in this code, and when not
812 otherwise distinctly expressed or manifestly incompatible with
813 the intent thereof, the following terms shall have the following
814 meanings:
815 (n) “Internal Revenue Code” means the United States
816 Internal Revenue Code of 1986, as amended and in effect on
817 January 1, 2016 2015, except as provided in subsection (3).
818 (2) DEFINITIONAL RULES.—When used in this code and neither
819 otherwise distinctly expressed nor manifestly incompatible with
820 the intent thereof:
821 (c) Any term used in this code has the same meaning as when
822 used in a comparable context in the Internal Revenue Code and
823 other statutes of the United States relating to federal income
824 taxes, as such code and statutes are in effect on January 1,
825 2016 2015. However, if subsection (3) is implemented, the
826 meaning of a term shall be taken at the time the term is applied
827 under this code.
828 Section 13. Effective upon this act becoming a law and
829 operating retroactively to January 1, 2016, paragraph (e) of
830 subsection (1) of section 220.13, Florida Statutes, is amended
831 to read:
832 220.13 “Adjusted federal income” defined.—
833 (1) The term “adjusted federal income” means an amount
834 equal to the taxpayer’s taxable income as defined in subsection
835 (2), or such taxable income of more than one taxpayer as
836 provided in s. 220.131, for the taxable year, adjusted as
837 follows:
838 (e) Adjustments related to federal acts.—Taxpayers shall be
839 required to make the adjustments prescribed in this paragraph
840 for Florida tax purposes with respect to certain tax benefits
841 received pursuant to the Economic Stimulus Act of 2008, the
842 American Recovery and Reinvestment Act of 2009, the Small
843 Business Jobs Act of 2010, the Tax Relief, Unemployment
844 Insurance Reauthorization, and Job Creation Act of 2010, the
845 American Taxpayer Relief Act of 2012, and the Tax Increase
846 Prevention Act of 2014, and the Consolidated Appropriations Act,
847 2016.
848 1. There shall be added to such taxable income an amount
849 equal to 100 percent of any amount deducted for federal income
850 tax purposes as bonus depreciation for the taxable year pursuant
851 to ss. 167 and 168(k) of the Internal Revenue Code of 1986, as
852 amended by s. 103 of Pub. L. No. 110-185, s. 1201 of Pub. L. No.
853 111-5, s. 2022 of Pub. L. No. 111-240, s. 401 of Pub. L. No.
854 111-312, s. 331 of Pub. L. No. 112-240, and s. 125 of Pub. L.
855 No. 113-295, and s. 143 of Division Q of Pub. L. No. 114-113,
856 for property placed in service after December 31, 2007, and
857 before January 1, 2021 2015. For the taxable year and for each
858 of the 6 subsequent taxable years, there shall be subtracted
859 from such taxable income an amount equal to one-seventh of the
860 amount by which taxable income was increased pursuant to this
861 subparagraph, notwithstanding any sale or other disposition of
862 the property that is the subject of the adjustments and
863 regardless of whether such property remains in service in the
864 hands of the taxpayer.
865 2. There shall be added to such taxable income an amount
866 equal to 100 percent of any amount in excess of $128,000
867 deducted for federal income tax purposes for the taxable year
868 pursuant to s. 179 of the Internal Revenue Code of 1986, as
869 amended by s. 102 of Pub. L. No. 110-185, s. 1202 of Pub. L. No.
870 111-5, s. 2021 of Pub. L. No. 111-240, s. 402 of Pub. L. No.
871 111-312, s. 315 of Pub. L. No. 112-240, and s. 127 of Pub. L.
872 No. 113-295, for taxable years beginning after December 31,
873 2007, and before January 1, 2015. For the taxable year and for
874 each of the 6 subsequent taxable years, there shall be
875 subtracted from such taxable income one-seventh of the amount by
876 which taxable income was increased pursuant to this
877 subparagraph, notwithstanding any sale or other disposition of
878 the property that is the subject of the adjustments and
879 regardless of whether such property remains in service in the
880 hands of the taxpayer.
881 3. There shall be added to such taxable income an amount
882 equal to the amount of deferred income not included in such
883 taxable income pursuant to s. 108(i)(1) of the Internal Revenue
884 Code of 1986, as amended by s. 1231 of Pub. L. No. 111-5. There
885 shall be subtracted from such taxable income an amount equal to
886 the amount of deferred income included in such taxable income
887 pursuant to s. 108(i)(1) of the Internal Revenue Code of 1986,
888 as amended by s. 1231 of Pub. L. No. 111-5.
889 4. Subtractions available under this paragraph may be
890 transferred to the surviving or acquiring entity following a
891 merger or acquisition and used in the same manner and with the
892 same limitations as specified by this paragraph.
893 5. The additions and subtractions specified in this
894 paragraph are intended to adjust taxable income for Florida tax
895 purposes, and, notwithstanding any other provision of this code,
896 such additions and subtractions shall be permitted to change a
897 taxpayer’s net operating loss for Florida tax purposes.
898 Section 14. (1) The Department of Revenue is authorized,
899 and all conditions are deemed to be met, to adopt emergency
900 rules pursuant to s. 120.54(4), Florida Statutes, for the
901 purpose of implementing the amendments made by this act to s.
902 220.03(1)(n) and (2)(c), Florida Statutes, and s. 220.13(1)(e),
903 Florida Statutes.
904 (2) Notwithstanding any other provision of law, emergency
905 rules adopted pursuant to subsection (1) are effective for 6
906 months after adoption and may be renewed during the pendency of
907 procedures to adopt permanent rules addressing the subject of
908 the emergency rules.
909 (3) This section expires January 1, 2020.
910 Section 15. Effective upon this act becoming a law and
911 applicable to taxable years beginning on or after January 1,
912 2016, section 220.222, Florida Statutes, is amended to read:
913 220.222 Returns; time and place for filing.—
914 (1)(a) Returns required by this code shall be filed with
915 the office of the department in Leon County or at such other
916 place as the department may by regulation prescribe. All returns
917 required for a DISC (Domestic International Sales Corporation)
918 under paragraph 6011(c)(2) of the Internal Revenue Code shall be
919 filed on or before the 1st day of the 10th month after following
920 the close of the taxable year; all partnership information
921 returns shall be filed on or before the 1st day of the 4th 5th
922 month after following the close of the taxable year; and all
923 other returns shall be filed on or before the 1st day of the 5th
924 4th month after following the close of the taxable year or the
925 15th day after following the due date, without extension, for
926 the filing of the related federal return for the taxable year,
927 unless under subsection (2) one or more extensions of time, not
928 to exceed 6 months in the aggregate, for any such filing is
929 granted.
930 (b) Notwithstanding paragraph (a), for taxable years
931 beginning before January 1, 2026, returns of taxpayers with a
932 taxable year ending on June 30 shall be filed on or before the
933 1st day of the 4th month after the close of the taxable year or
934 the 15th day after the due date, without extension, for the
935 filing of the related federal return for the taxable year,
936 unless under subsection (2) one or more extensions of time for
937 any such filing is granted.
938 (2)(a) When a taxpayer has been granted an extension or
939 extensions of time within which to file its federal income tax
940 return for any taxable year, and if the requirements of s.
941 220.32 are met, the filing of a request for such extension or
942 extensions with the department shall automatically extend the
943 due date of the return required under this code until 15 days
944 after the expiration of the federal extension or until the
945 expiration of 6 months from the original due date, whichever
946 first occurs.
947 (b) The department may grant an extension or extensions of
948 time for the filing of any return required under this code upon
949 receiving a prior request therefor if good cause for an
950 extension is shown. However, the aggregate extensions of time
951 under paragraph paragraphs (a) and this paragraph must (b) shall
952 not exceed 6 months. An No extension granted under this
953 paragraph is not shall be valid unless the taxpayer complies
954 with the requirements of s. 220.32.
955 (c) For purposes of this subsection, a taxpayer is not in
956 compliance with the requirements of s. 220.32 if the taxpayer
957 underpays the required payment by more than the greater of
958 $2,000 or 30 percent of the tax shown on the return when filed.
959 (d) For taxable years beginning before January 1, 2026, the
960 6-month time period in paragraphs (a) and (b) shall be 7 months
961 for taxpayers with a taxable year ending June 30 and shall be 5
962 months for taxpayers with a taxable year ending December 31.
963 Section 16. Effective upon this act becoming a law and
964 applicable to taxable years beginning on or after January 1,
965 2017, section 220.241, Florida Statutes, is amended to read:
966 220.241 Declaration; time for filing.—
967 (1) A declaration of estimated tax under this code shall be
968 filed before the 1st day of the 6th 5th month of each taxable
969 year, except that if the minimum tax requirement of s. 220.24(1)
970 is first met:
971 (a)(1) After the 3rd month and before the 6th month of the
972 taxable year, the declaration shall be filed before the 1st day
973 of the 7th month;
974 (b)(2) After the 5th month and before the 9th month of the
975 taxable year, the declaration shall be filed before the 1st day
976 of the 10th month; or
977 (c)(3) After the 8th month and before the 12th month of the
978 taxable year, the declaration shall be filed for the taxable
979 year before the 1st day of the succeeding taxable year.
980 (2) Notwithstanding subsection (1), for taxable years
981 beginning before January 1, 2026, taxpayers with a taxable year
982 ending on June 30 shall file declarations before the 1st day of
983 the 5th month of each taxable year, unless paragraph (1)(a),
984 paragraph (1)(b), or paragraph (1)(c) applies.
985 Section 17. Effective upon this act becoming a law and
986 applicable to taxable years beginning on or after January 1,
987 2017, subsection (1) of section 220.33, Florida Statutes, is
988 amended to read:
989 220.33 Payments of estimated tax.—A taxpayer required to
990 file a declaration of estimated tax pursuant to s. 220.24 shall
991 pay such estimated tax as follows:
992 (1) If the declaration is required to be filed before the
993 1st day of the 6th 5th month of the taxable year, the estimated
994 tax shall be paid in four equal installments. The first
995 installment shall be paid at the time of the required filing of
996 the declaration; the second and third installments shall be paid
997 before the 1st day of the 7th month and before the 1st day of
998 the 10th month of the taxable year, respectively; and the fourth
999 installment shall be paid before the 1st day of the next taxable
1000 year.
1001 Section 18. Effective upon this act becoming a law and
1002 applicable to taxable years beginning on or after January 1,
1003 2017, paragraph (c) of subsection (2) of section 220.34, Florida
1004 Statutes, is amended to read:
1005 220.34 Special rules relating to estimated tax.—
1006 (2) No interest or penalty shall be due or paid with
1007 respect to a failure to pay estimated taxes except the
1008 following:
1009 (c) The period of the underpayment for which interest and
1010 penalties apply shall commence on the date the installment was
1011 required to be paid, determined without regard to any extensions
1012 of time, and shall terminate on the earlier of the following
1013 dates:
1014 1. The 1st first day of the 5th fourth month after
1015 following the close of the taxable year;
1016 2. For taxable years beginning before January 1, 2026, for
1017 taxpayers with a taxable year ending June 30, the 1st day of the
1018 4th month after the close of the taxable year; or
1019 3.2. With respect to any portion of the underpayment, the
1020 date on which such portion is paid.
1021
1022 For purposes of this paragraph, a payment of estimated tax on
1023 any installment date shall be considered a payment of any
1024 previous underpayment only to the extent such payment exceeds
1025 the amount of the installment determined under subparagraph
1026 (b)1. for such installment date.
1027 Section 19. Subsections (1) and (2) of section 561.121,
1028 Florida Statutes, are amended to read:
1029 561.121 Deposit of revenue.—
1030 (1) All state funds collected pursuant to ss. 563.05,
1031 564.06, 565.02(9), and 565.12 shall be paid into the State
1032 Treasury and disbursed in the following manner:
1033 (a) Two percent of monthly collections of the excise taxes
1034 on alcoholic beverages established in ss. 563.05, 564.06, and
1035 565.12 and the tax on alcoholic beverages, cigarettes, and other
1036 tobacco products established in s. 565.02(9) shall be deposited
1037 into the Alcoholic Beverage and Tobacco Trust Fund to meet the
1038 division’s appropriation for the state fiscal year.
1039 (b) The remainder of the funds collected pursuant to ss.
1040 563.05, 564.06, and 565.12 and the tax on alcoholic beverages,
1041 cigarettes, and other tobacco products established in s.
1042 565.02(9) shall be credited to the General Revenue Fund.
1043 (2) The unencumbered balance in the Alcoholic Beverage and
1044 Tobacco Trust Fund at the close of each fiscal year may not
1045 exceed $2 million. These funds shall be held in reserve for use
1046 in the event that trust fund revenues are unable to meet the
1047 division’s appropriation for the next fiscal year. In the event
1048 of a revenue shortfall, these funds shall be spent pursuant to
1049 subsection (3). Notwithstanding subsection (1), if the
1050 unencumbered balance on June 30 in any fiscal year is less than
1051 $2 million, the department is authorized to retain the
1052 difference between the June 30 unencumbered balance in the trust
1053 fund and $2 million from the July collections of state funds
1054 collected pursuant to ss. 563.05, 564.06, and 565.12 and the tax
1055 on alcoholic beverages, cigarettes, and other tobacco products
1056 established in s. 565.02(9). Any unencumbered funds in excess of
1057 reserve funds shall be transferred unallocated to the General
1058 Revenue Fund by August 31 of the next fiscal year.
1059 Section 20. Subsection (4) of section 564.06, Florida
1060 Statutes, is amended to read:
1061 564.06 Excise taxes on wines and beverages.—
1062 (4) As to cider, which is made from the normal alcoholic
1063 fermentation of the juice of sound, ripe apples or pears,
1064 including but not limited to flavored, sparkling, or carbonated
1065 cider and cider made from condensed apple or pear must, that
1066 contain not less than one-half of 1 percent of alcohol by volume
1067 and not more than 7 percent of alcohol by volume, there shall be
1068 paid by all manufacturers and distributors a tax at the rate of
1069 $.89 per gallon. With the sole exception of the excise tax rate,
1070 cider shall be considered wine and shall be subject to the
1071 provisions of this chapter.
1072 Section 21. Subsection (9) of section 565.02, Florida
1073 Statutes, is amended to read:
1074 565.02 License fees; vendors; clubs; caterers; and others.—
1075 (9)(a) As used in this subsection, the term:
1076 1. “Annual capacity” means an amount equal to the number of
1077 lower berths on a vessel multiplied by the number of
1078 embarkations of that vessel during a calendar year.
1079 2. “Base rate” means an amount equal to the total taxes and
1080 surcharges paid by all permittees pursuant to the Beverage Law
1081 and chapter 210 for sales of alcoholic beverages, cigarettes,
1082 and other tobacco products taking place between January 1, 2015,
1083 and December 31, 2015, inclusive, divided by the sum of the
1084 annual capacities of all vessels permitted pursuant to former s.
1085 565.02(9), Florida Statutes 2015, for calendar year 2015.
1086 3. “Embarkation” means an instance in which a vessel
1087 departs from a port in this state.
1088 4. “Lower berth” means a bed that is:
1089 a. Affixed to a vessel;
1090 b. Not located above another bed in the same cabin; and
1091 c. Located in a cabin not in use by employees of the
1092 operator of the vessel or its contractors.
1093 5. “Quarterly capacity” means an amount equal to the number
1094 of lower berths on a vessel multiplied by the number of
1095 embarkations of that vessel during a calendar quarter.
1096 (b) It is the finding of the Legislature that passenger
1097 vessels engaged exclusively in foreign commerce are susceptible
1098 to a distinct and separate classification for purposes of the
1099 sale of alcoholic beverages, cigarettes, and other tobacco
1100 products under the Beverage Law and chapter 210.
1101 (c) Upon the filing of an application and payment of an
1102 annual fee of $1,100, the director is authorized to issue a
1103 permit authorizing the operator, or, if applicable, his or her
1104 concessionaire, of a passenger vessel which has cabin-berth
1105 capacity for at least 75 passengers, and which is engaged
1106 exclusively in foreign commerce, to sell alcoholic beverages,
1107 cigarettes, and other tobacco products on the vessel for
1108 consumption on board only:
1109 1.(a) For no more than During a period not in excess of 24
1110 hours before prior to departure while the vessel is moored at a
1111 dock or wharf in a port of this state; or
1112 2.(b) At any time while the vessel is located in Florida
1113 territorial waters and is in transit to or from international
1114 waters.
1115
1116 One such permit shall be required for each such vessel and shall
1117 name the vessel for which it is issued. No license shall be
1118 required or tax levied by any municipality or county for the
1119 privilege of selling beverages, cigarettes, or other tobacco
1120 products for consumption on board such vessels. The beverages,
1121 cigarettes, or other tobacco products so sold may be purchased
1122 outside the state by the permittee, and the same shall not be
1123 considered as imported for the purposes of s. 561.14(3) solely
1124 because of such sale. The permittee is not required to obtain
1125 its beverages, cigarettes, or other tobacco products from
1126 licensees under the Beverage Law or chapter 210. Each permittee,
1127 but it shall keep a strict account of the quarterly capacity of
1128 each of its vessels all such beverages sold within this state
1129 and shall make quarterly monthly reports to the division on
1130 forms prepared and furnished by the division. A permittee who
1131 sells on board the vessel beverages withdrawn from United States
1132 Bureau of Customs and Border Protection bonded storage on board
1133 the vessel may satisfy such accounting requirement by supplying
1134 the division with copies of the appropriate United States Bureau
1135 of Customs and Border Protection forms evidencing such
1136 withdrawals as importations under United States customs laws.
1137 (d) Each Such permittee shall pay to the state a an excise
1138 tax for beverages, cigarettes, and other tobacco products sold
1139 pursuant to this subsection in an amount equal to the base rate
1140 multiplied by the permittee’s quarterly capacity during the
1141 calendar quarter, less any tax or surcharge already paid by a
1142 licensed manufacturer or distributor pursuant to the Beverage
1143 Law or chapter 210 on beverages, cigarettes, and other tobacco
1144 products sold by the permittee pursuant to this subsection
1145 during the quarter for which tax is due section, if such excise
1146 tax has not previously been paid, in an amount equal to the tax
1147 which would be required to be paid on such sales by a licensed
1148 manufacturer or distributor.
1149 (e) A vendor holding such permit shall pay the tax
1150 quarterly monthly to the division at the same time he or she
1151 furnishes the required report. Such report shall be filed on or
1152 before the 15th day of each calendar quarter month for the
1153 quarterly capacity sales occurring during the previous calendar
1154 quarter month.
1155 (f) No later than August 1, 2016, each permittee shall
1156 report the annual capacity for each of its vessels for calendar
1157 year 2015 to the division on forms prepared and furnished by the
1158 division. No later than September 1, 2016, the division shall
1159 calculate the base rate and report it to each permittee. The
1160 base rate shall also be published in the Florida Administrative
1161 Register and on the department’s website. The division may
1162 verify independently the information provided under this
1163 paragraph.
1164 (g) Revenues collected pursuant to this subsection shall be
1165 distributed pursuant to s. 561.121(1).
1166 Section 22. Subsection (1) of section 951.22, Florida
1167 Statutes, is amended to read:
1168 951.22 County detention facilities; contraband articles.—
1169 (1) It is unlawful, except through regular channels as duly
1170 authorized by the sheriff or officer in charge, to introduce
1171 into or possess upon the grounds of any county detention
1172 facility as defined in s. 951.23 or to give to or receive from
1173 any inmate of any such facility wherever said inmate is located
1174 at the time or to take or to attempt to take or send therefrom
1175 any of the following articles which are hereby declared to be
1176 contraband for the purposes of this act, to wit: Any written or
1177 recorded communication; any currency or coin; any article of
1178 food or clothing; any tobacco products as defined in s.
1179 210.25(12) 210.25(11); any cigarette as defined in s. 210.01(1);
1180 any cigar; any intoxicating beverage or beverage which causes or
1181 may cause an intoxicating effect; any narcotic, hypnotic, or
1182 excitative drug or drug of any kind or nature, including nasal
1183 inhalators, sleeping pills, barbiturates, and controlled
1184 substances as defined in s. 893.02(4); any firearm or any
1185 instrumentality customarily used or which is intended to be used
1186 as a dangerous weapon; and any instrumentality of any nature
1187 that may be or is intended to be used as an aid in effecting or
1188 attempting to effect an escape from a county facility.
1189 Section 23. Clothing and school supplies; sales tax
1190 holiday.—
1191 (1) The tax levied under chapter 212, Florida Statutes, may
1192 not be collected during the period from 12:01 a.m. on August 5,
1193 2016, through 11:59 p.m. on August 7, 2016, on the retail sale
1194 of:
1195 (a) Clothing, wallets, or bags, including handbags,
1196 backpacks, fanny packs, and diaper bags, but excluding
1197 briefcases, suitcases, and other garment bags, having a sales
1198 price of $60 or less per item. As used in this paragraph, the
1199 term “clothing” means:
1200 1. Any article of wearing apparel intended to be worn on or
1201 about the human body, excluding watches, watchbands, jewelry,
1202 umbrellas, and handkerchiefs; and
1203 2. All footwear, excluding skis, swim fins, roller blades,
1204 and skates.
1205 (b) School supplies having a sales price of $15 or less per
1206 item. As used in this paragraph, the term “school supplies”
1207 means pens, pencils, erasers, crayons, notebooks, notebook
1208 filler paper, legal pads, binders, lunch boxes, construction
1209 paper, markers, folders, poster board, composition books, poster
1210 paper, scissors, cellophane tape, glue or paste, rulers,
1211 computer disks, protractors, compasses, and calculators.
1212 (2) The tax exemptions provided in this section do not
1213 apply to sales within a theme park or entertainment complex as
1214 defined in s. 509.013(9), Florida Statutes, within a public
1215 lodging establishment as defined in s. 509.013(4), Florida
1216 Statutes, or within an airport as defined in s. 330.27(2),
1217 Florida Statutes.
1218 (3) The tax exemptions provided in this section apply at
1219 the option of a dealer if less than 5 percent of the dealer’s
1220 gross sales of tangible personal property in the prior calendar
1221 year are comprised of items that would be exempt under this
1222 section. If a qualifying dealer chooses not to participate in
1223 the tax holiday, by August 1, 2016, the dealer must notify the
1224 Department of Revenue in writing of its election to collect
1225 sales tax during the holiday and must post a copy of that notice
1226 in a conspicuous location at its place of business.
1227 (4) The Department of Revenue may, and all conditions are
1228 deemed met to, adopt emergency rules pursuant to s. 120.54(4),
1229 Florida Statutes, to administer this section.
1230 (5) For the 2016-2017 fiscal year, the sum of $229,982 in
1231 nonrecurring funds is appropriated from the General Revenue Fund
1232 to the Department of Revenue for the purpose of implementing
1233 this section.
1234 Section 24. For the 2016-2017 fiscal year, the sum of
1235 $100,374 in nonrecurring funds is appropriated from the General
1236 Revenue Fund to the Department of Revenue for the purpose of
1237 implementing ss. 220.03, 220.13, 220.222, 220.241, 220.33, and
1238 220.34, as amended by this act.
1239 Section 25. Except as otherwise expressly provided in this
1240 act and except for this section, which shall take effect upon
1241 this act becoming a law, this act shall take effect July 1,
1242 2016.
1243
1244 ================= T I T L E A M E N D M E N T ================
1245 And the title is amended as follows:
1246 Delete everything before the enacting clause
1247 and insert:
1248 A bill to be entitled
1249 An act relating to taxation; amending s. 196.012,
1250 F.S.; revising definitions related to certain
1251 businesses; amending s. 196.1995, F.S.; revising an
1252 economic development ad valorem tax exemption for
1253 certain enterprise zone businesses; providing
1254 applicability of the exemption to data centers;
1255 providing retroactive applicability for certain
1256 provisions; amending s. 201.15, F.S.; revising a date
1257 relating to the payment of debt service for certain
1258 bonds; amending s. 206.9825, F.S.; revising
1259 eligibility criteria for wholesalers and terminal
1260 suppliers to receive aviation fuel tax refunds or
1261 credits of previously paid excise taxes; providing for
1262 future repeal of such refunds or credits; revising the
1263 rate of the excise tax on certain aviation fuels on a
1264 specified date; amending s. 210.13, F.S.; providing
1265 procedures to be used when a person, other than a
1266 dealer, is required but fails to remit certain taxes;
1267 amending s. 210.25, F.S.; revising definitions related
1268 to tobacco; amending s. 212.05, F.S.; clarifying the
1269 requirements for the exemption from tax on certain
1270 sales of aircraft that will be registered in a foreign
1271 jurisdiction; amending s. 212.06, F.S.; reducing by a
1272 specified percentage over time an indexed tax on
1273 manufactured asphalt used for a government public
1274 works project; exempting such manufactured asphalt
1275 from the indexed tax beginning on a specified date;
1276 amending s. 212.08, F.S.; exempting the sales of food
1277 or drinks by certain qualified veterans’
1278 organizations; revising definitions regarding certain
1279 industrial machinery and equipment; removing the
1280 expiration date on the exemption for purchases of
1281 certain machinery and equipment; revising the
1282 definition of the term “eligible manufacturing
1283 business” for purposes of qualification for the sales
1284 and use tax exemption; providing definitions for
1285 certain postharvest machinery and equipment,
1286 postharvest activities, and eligible postharvest
1287 activity businesses; providing an exemption for the
1288 purchase of such machinery and equipment; amending s.
1289 220.03, F.S.; adopting the 2016 version of the
1290 Internal Revenue Code; providing retroactive
1291 applicability; amending s. 220.13, F.S.; incorporating
1292 a reference to a recent federal act into state law for
1293 the purpose of defining the term “adjusted federal
1294 income”; revising the treatment by this state of
1295 certain depreciation of assets allowed for federal
1296 income tax purposes; providing retroactive
1297 applicability; authorizing the Department of Revenue
1298 to adopt emergency rules; providing for expiration;
1299 amending s. 220.222, F.S.; revising due dates for
1300 partnership information returns and corporate tax
1301 returns; amending s. 220.241, F.S.; revising due dates
1302 to file a declaration of estimated corporate income
1303 tax; amending s. 220.33, F.S.; revising the due date
1304 of estimated payments of corporate income tax;
1305 amending s. 220.34, F.S.; revising the dates for
1306 purposes of calculating interest and penalties on
1307 underpayments of estimated corporate income tax;
1308 amending s. 561.121, F.S.; requiring that certain
1309 taxes related to alcoholic beverages and tobacco
1310 products sold on cruise ships be deposited into
1311 specified funds; amending s. 564.06, F.S.; specifying
1312 the excise tax that is applicable to cider made from
1313 pears; amending s. 565.02, F.S.; creating an
1314 alternative method of taxation for alcoholic beverages
1315 and tobacco products sold on certain cruise ships;
1316 requiring the reporting of certain information by each
1317 permittee for purposes of determining the base rate
1318 applicable to the taxpayers; authorizing the Division
1319 of Alcoholic Beverages and Tobacco within the
1320 Department of Business and Professional Regulation to
1321 independently verify certain reported information;
1322 amending s. 951.22, F.S.; conforming a cross
1323 reference; providing an exemption from the sales and
1324 use tax for the retail sale of certain clothes and
1325 school supplies during a specified period; providing
1326 exceptions; authorizing certain dealers to elect not
1327 to participate in such tax exemptions; providing
1328 requirements for such dealers; authorizing the
1329 Department of Revenue to adopt emergency rules;
1330 providing appropriations; providing effective dates.