Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. PCS (741326) for CS for SB 620
       
       
       
       
       
       
                                Ì1773263Î177326                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/02/2018           .                                
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       The Committee on Appropriations (Stargel) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2019, subsection (6) of
    6  section 28.241, Florida Statutes, is amended to read:
    7         28.241 Filing fees for trial and appellate proceedings.—
    8         (6) From each attorney appearing pro hac vice, the clerk of
    9  the circuit court shall collect a fee of $100 for deposit into
   10  the State Courts Revenue Trust Fund General Revenue Fund.
   11         Section 2. Section 159.621, Florida Statutes, is amended to
   12  read:
   13         159.621 Housing bonds exempted from taxation; notes and
   14  mortgages exempted from excise tax on documents.—
   15         (1) The bonds of a housing finance authority issued under
   16  this act, together with all notes, mortgages, security
   17  agreements, letters of credit, or other instruments which arise
   18  out of or are given to secure the repayment of bonds issued in
   19  connection with the financing of any housing development under
   20  this part, as well as the interest thereon and income therefrom,
   21  shall be exempt from all taxes.
   22         (2)Any note or mortgage given in connection with a loan
   23  made by or on behalf of a housing finance authority under s.
   24  159.608(8) is exempt from the excise tax on documents under
   25  chapter 201 if, at the time the note or mortgage is recorded,
   26  the housing finance authority records an affidavit signed by an
   27  agent of the housing authority which affirms that the loan was
   28  made by or on behalf of the housing finance authority. The
   29  documentation must be in the form of an affidavit or letter from
   30  the housing finance authority and signed by the agent of the
   31  authority. The affidavit or letter must be recorded with the
   32  mortgage.
   33  
   34  The exemptions exemption granted by this section do not apply
   35  shall not be applicable to any tax imposed by chapter 220 on
   36  interest, income, or profits on debt obligations owned by
   37  corporations or to a deed for property financed by a housing
   38  finance authority.
   39         Section 3. Effective upon this act becoming a law, section
   40  193.0237, Florida Statutes, is created to read:
   41         193.0237Assessment of multiple parcel buildings.—
   42         (1)As used in this section, the term:
   43         (a)“Multiple parcel building” means a building, other than
   44  a building consisting entirely of a single condominium,
   45  timeshare, or cooperative, which contains separate parcels that
   46  are vertically located, in whole or in part, on or over the same
   47  land.
   48         (b)“Parcel” means a portion of a multiple parcel building
   49  which is identified in a recorded instrument by a legal
   50  description that is sufficient for record ownership and
   51  conveyance by deed separately from any other portion of the
   52  building.
   53         (c)“Recorded instrument” means a declaration, covenant,
   54  easement, deed, plat, agreement, or other legal instrument,
   55  other than a lease, mortgage, or lien, which describes one or
   56  more parcels in a multiple parcel building and which is recorded
   57  in the public records of the county where the multiple parcel
   58  building is located.
   59         (2)The value of land upon which a multiple parcel building
   60  is located, regardless of ownership, may not be separately
   61  assessed and must be allocated among and included in the just
   62  value of all the parcels in the multiple parcel building as
   63  provided in subsection (3).
   64         (3)The property appraiser, for assessment purposes, must
   65  allocate all of the just value of the land among the parcels in
   66  a multiple parcel building in the same proportion that the just
   67  value of the improvements in each parcel bears to the total just
   68  value of all the improvements in the entire multiple parcel
   69  building.
   70         (4)A condominium, timeshare, or cooperative may be created
   71  within a parcel in a multiple parcel building. Any land value
   72  allocated to the just value of a parcel containing a condominium
   73  must be further allocated among the condominium units in that
   74  parcel in the manner required in s. 193.023(5). Any land value
   75  allocated to the just value of a parcel containing a cooperative
   76  must be further allocated among the cooperative units in that
   77  parcel in the manner required in s. 719.114.
   78         (5)Each parcel in a multiple parcel building must be
   79  assigned a separate tax folio number. However, if a condominium
   80  or cooperative is created within any such parcel, a separate tax
   81  folio number must be assigned to each condominium unit or
   82  cooperative unit, rather than to the parcel in which it was
   83  created.
   84         (6)All provisions of a recorded instrument affecting a
   85  parcel in a multiple parcel building, which parcel has been sold
   86  for taxes or special assessments, survive and are enforceable
   87  after the issuance of a tax deed or master’s deed, or upon
   88  foreclosure of an assessment, a certificate or lien, a tax deed,
   89  a tax certificate, or a tax lien, to the same extent that such
   90  provisions would be enforceable against a voluntary grantee of
   91  the title immediately before the delivery of the tax deed,
   92  master’s deed, or clerk’s certificate of title as provided in s.
   93  197.573.
   94         (7)This section applies to any land on which a multiple
   95  parcel building is substantially completed as of January 1 of
   96  the respective assessment year. This section applies to
   97  assessments beginning in the 2018 calendar year.
   98         Section 4. Section 193.4516, Florida Statutes, is created
   99  to read:
  100         193.4516Assessment of citrus fruit packing and processing
  101  equipment rendered unused due to Hurricane Irma or citrus
  102  greening.—
  103         (1)For purposes of ad valorem taxation, and applying to
  104  the 2018 tax roll only, tangible personal property owned and
  105  operated by a citrus fruit packing or processing facility is
  106  deemed to have a market value no greater than its value for
  107  salvage, provided the tangible personal property is no longer
  108  used in the operation of the facility due to the effects of
  109  Hurricane Irma or to citrus greening.
  110         (2)As used in this section, the term “citrus” has the same
  111  meaning as provided in s. 581.011(7).
  112         Section 5. The creation by this act of s. 193.4516, Florida
  113  Statutes, applies to the 2018 property tax roll.
  114         Section 6. Subsection (8) is added to section 193.461,
  115  Florida Statutes, to read:
  116         193.461 Agricultural lands; classification and assessment;
  117  mandated eradication or quarantine program.—
  118         (8) Lands classified for assessment purposes as
  119  agricultural lands, which are not being used for agricultural
  120  production due to a hurricane that made landfall in this state
  121  during calendar year 2017, must continue to be classified as
  122  agricultural lands for assessment purposes through December 31,
  123  2022, unless the lands are converted to a nonagricultural use.
  124  Lands converted to nonagricultural use are not covered by this
  125  subsection and must be assessed as otherwise provided by law.
  126         Section 7. The amendment made by this act to s. 193.461,
  127  Florida Statutes, applies to the 2018 property tax roll.
  128         Section 8. Subsection (2) of section 196.173, Florida
  129  Statutes, is amended to read:
  130         196.173 Exemption for deployed servicemembers.—
  131         (2) The exemption is available to servicemembers who were
  132  deployed during the preceding calendar year on active duty
  133  outside the continental United States, Alaska, or Hawaii in
  134  support of any of the following military operations:
  135         (a) Operation Joint Task Force Bravo, which began in 1995.
  136         (b) Operation Joint Guardian, which began on June 12, 1999.
  137         (c) Operation Noble Eagle, which began on September 15,
  138  2001.
  139         (d) Operation Enduring Freedom, which began on October 7,
  140  2001, and ended on December 31, 2014.
  141         (e) Operations in the Balkans, which began in 2004.
  142         (f) Operation Nomad Shadow, which began in 2007.
  143         (g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
  144  began in January 2007.
  145         (h) Operation Copper Dune, which began in 2009.
  146         (i) Operation Georgia Deployment Program, which began in
  147  August 2009.
  148         (j)Operation New Dawn, which began on September 1, 2010,
  149  and ended on December 15, 2011.
  150         (k)Operation Odyssey Dawn, which began on March 19, 2011,
  151  and ended on October 31, 2011.
  152         (j)(l) Operation Spartan Shield, which began in June 2011.
  153         (k)(m) Operation Observant Compass, which began in October
  154  2011.
  155         (l)(n) Operation Inherent Resolve, which began on August 8,
  156  2014.
  157         (m)(o) Operation Atlantic Resolve, which began in April
  158  2014.
  159         (n)(p) Operation Freedom’s Sentinel, which began on January
  160  1, 2015.
  161         (o)(q) Operation Resolute Support, which began in January
  162  2015.
  163  
  164  The Department of Revenue shall notify all property appraisers
  165  and tax collectors in this state of the designated military
  166  operations.
  167         Section 9. Subsection (1) of section 196.24, Florida
  168  Statutes, is amended to read:
  169         196.24 Exemption for disabled ex-servicemember or surviving
  170  spouse; evidence of disability.—
  171         (1) Any ex-servicemember, as defined in s. 196.012, who is
  172  a bona fide resident of the state, who was discharged under
  173  honorable conditions, and who has been disabled to a degree of
  174  10 percent or more by misfortune or while serving during a
  175  period of wartime service as defined in s. 1.01(14) is entitled
  176  to the exemption from taxation provided for in s. 3(b), Art. VII
  177  of the State Constitution as provided in this section. Property
  178  to the value of $5,000 of such a person is exempt from taxation.
  179  The production by him or her of a certificate of disability from
  180  the United States Government or the United States Department of
  181  Veterans Affairs or its predecessor before the property
  182  appraiser of the county wherein the ex-servicemember’s property
  183  lies is prima facie evidence of the fact that he or she is
  184  entitled to the exemption. The unremarried surviving spouse of
  185  such a disabled ex-servicemember who, on the date of the
  186  disabled ex-servicemember’s death, had been married to the
  187  disabled ex-servicemember for at least 5 years is also entitled
  188  to the exemption.
  189         Section 10. Effective upon this act becoming a law, section
  190  197.3631, Florida Statutes, is amended to read:
  191         197.3631 Non-ad valorem assessments; general provisions.—
  192         (1) Non-ad valorem assessments as defined in s. 197.3632
  193  may be collected pursuant to the method provided for in ss.
  194  197.3632 and 197.3635. Non-ad valorem assessments may also be
  195  collected pursuant to any alternative method which is authorized
  196  by law, but such alternative method shall not require the tax
  197  collector or property appraiser to perform those services as
  198  provided for in ss. 197.3632 and 197.3635. However, a property
  199  appraiser or tax collector may contract with a local government
  200  to supply information and services necessary for any such
  201  alternative method. Section 197.3632 is additional authority for
  202  local governments to impose and collect non-ad valorem
  203  assessments supplemental to the home rule powers pursuant to ss.
  204  125.01 and 166.021 and chapter 170, or any other law. Any county
  205  operating under a charter adopted pursuant to s. 11, Art. VIII
  206  of the Constitution of 1885, as amended, as referred to in s.
  207  6(e), Art. VIII of the Constitution of 1968, as amended, may use
  208  any method authorized by law for imposing and collecting non-ad
  209  valorem assessments.
  210         (2)For non-ad valorem special assessments based on the
  211  size or area of the land containing a multiple parcel building,
  212  regardless of ownership, the special assessment must be levied
  213  on and allocated among all the parcels in the multiple parcel
  214  building on the same basis that the land value is allocated
  215  among the parcels in s. 193.0237(3). For non-ad valorem
  216  assessments not based on the size or area of the land, each
  217  parcel in the multiple parcel building shall be subject to a
  218  separate assessment. For purposes of this subsection, the terms
  219  “multiple parcel building” and “parcel” have the meanings as
  220  provided in s. 193.0237(1).
  221         Section 11. Effective upon this act becoming a law, section
  222  197.572, Florida Statutes, is amended to read:
  223         197.572 Easements for conservation purposes, or for public
  224  service purposes, support of certain improvements, or for
  225  drainage or ingress and egress survive tax sales and deeds.—When
  226  any lands are sold for the nonpayment of taxes, or any tax
  227  certificate is issued thereon by a governmental unit or agency
  228  or pursuant to any tax lien foreclosure proceeding, the title to
  229  the lands shall continue to be subject to any easement for
  230  conservation purposes as provided in s. 704.06 or for telephone,
  231  telegraph, pipeline, power transmission, or other public service
  232  purpose; and shall continue to be subject to any easement that
  233  supports improvements that may be constructed above the lands;
  234  and any easement for the purposes of drainage or of ingress and
  235  egress to and from other land. The easement and the rights of
  236  the owner of it shall survive and be enforceable after the
  237  execution, delivery, and recording of a tax deed, a master’s
  238  deed, or a clerk’s certificate of title pursuant to foreclosure
  239  of a tax deed, tax certificate, or tax lien, to the same extent
  240  as though the land had been conveyed by voluntary deed. The
  241  easement must be evidenced by written instrument recorded in the
  242  office of the clerk of the circuit court in the county where
  243  such land is located before the recording of such tax deed or
  244  master’s deed, or, if not recorded, an easement for a public
  245  service purpose must be evidenced by wires, poles, or other
  246  visible occupation, an easement for drainage must be evidenced
  247  by a waterway, water bed, or other visible occupation, and an
  248  easement for the purpose of ingress and egress must be evidenced
  249  by a road or other visible occupation to be entitled to the
  250  benefit of this section; however, this shall apply only to tax
  251  deeds issued after the effective date of this act.
  252         Section 12. Effective upon this act becoming a law,
  253  subsections (1) and (2) of section 197.573, Florida Statutes,
  254  are amended to read:
  255         197.573 Survival of restrictions and covenants after tax
  256  sale.—
  257         (1) When a deed or other recorded instrument in the chain
  258  of title contains restrictions and covenants running with the
  259  land, as hereinafter defined and limited, the restrictions and
  260  covenants shall survive and be enforceable after the issuance of
  261  a tax deed or master’s deed, or a clerk’s certificate of title
  262  upon foreclosure of a tax deed, tax certificate, or tax lien, to
  263  the same extent that it would be enforceable against a voluntary
  264  grantee of the owner of the title immediately before the
  265  delivery of the tax deed, master’s deed, or clerk’s certificate
  266  of title.
  267         (2) This section applies shall apply to the usual
  268  restrictions and covenants limiting the use of property; the
  269  type, character and location of building; covenants against
  270  nuisances and what the former parties deemed to be undesirable
  271  conditions, in, upon, and about the property; and other similar
  272  restrictions and covenants; but this section does shall not
  273  protect covenants that:
  274         (a)Create creating any debt or lien against or upon the
  275  property, except one providing for satisfaction or survival of a
  276  lien of record held by a municipal or county governmental unit,
  277  or one providing a lien for assessments accruing after such tax
  278  deed, master’s deed, or clerk’s certificate of title to a
  279  condominium association, homeowners’ association, property
  280  owners’ association, or person having assessment powers under
  281  such covenants; or
  282         (b)Require requiring the grantee to expend money for any
  283  purpose, except one that may require that the premises be kept
  284  in a sanitary or sightly condition or one to abate nuisances or
  285  undesirable conditions.
  286         Section 13. Subsection (7) of section 201.02, Florida
  287  Statutes, is amended to read:
  288         201.02 Tax on deeds and other instruments relating to real
  289  property or interests in real property.—
  290         (7) Taxes imposed by this section do not apply to:
  291         (a) A deed, transfer, or conveyance between spouses or
  292  former spouses pursuant to an action for dissolution of their
  293  marriage wherein the real property is or was their marital home
  294  or an interest therein. Taxes paid pursuant to this section
  295  shall be refunded in those cases in which a deed, transfer, or
  296  conveyance occurred 1 year before a dissolution of marriage.
  297  This paragraph subsection applies in spite of any consideration
  298  as defined in subsection (1). This paragraph subsection does not
  299  apply to a deed, transfer, or conveyance executed before July 1,
  300  1997.
  301         (b)A deed or other instrument that transfers or conveys
  302  homestead property or any interest in homestead property between
  303  spouses, if the only consideration for the transfer or
  304  conveyance is the amount of a mortgage or other lien encumbering
  305  the homestead property at the time of the transfer or conveyance
  306  and if the deed or other instrument is recorded within 1 year
  307  after the date of the marriage. This paragraph applies to
  308  transfers or conveyances from one spouse to another, from one
  309  spouse to both spouses, or from both spouses to one spouse. For
  310  the purpose of this paragraph, the term “homestead property” has
  311  the same meaning as the term “homestead” as defined in s.
  312  192.001.
  313         Section 14. Section 201.25, Florida Statutes, is created to
  314  read:
  315         201.25 Tax exemptions for certain loans.—There shall be
  316  exempt from all taxes imposed by this chapter:
  317         (1) Any loan made by the Florida Small Business Emergency
  318  Bridge Loan Program in response to a disaster that results in a
  319  state of emergency declared by executive order or proclamation
  320  of the Governor pursuant to s. 252.36.
  321         (2) Any loan made by the Agricultural Economic Development
  322  Program pursuant to s. 570.82.
  323         Section 15. Subsections (3) and (8) of section 206.9952,
  324  Florida Statutes, are amended to read:
  325         206.9952 Application for license as a natural gas fuel
  326  retailer.—
  327         (3)(a) Any person who acts as a natural gas retailer and
  328  does not hold a valid natural gas fuel retailer license shall
  329  pay a penalty of $200 for each month of operation without a
  330  license. This paragraph expires December 31, 2023 2018.
  331         (b) Effective January 1, 2024 2019, any person who acts as
  332  a natural gas fuel retailer and does not hold a valid natural
  333  gas fuel retailer license shall pay a penalty of 25 percent of
  334  the tax assessed on the total purchases made during the
  335  unlicensed period.
  336         (8) With the exception of a state or federal agency or a
  337  political subdivision licensed under this chapter, each person,
  338  as defined in this part, who operates as a natural gas fuel
  339  retailer shall report monthly to the department and pay a tax on
  340  all natural gas fuel purchases beginning January 1, 2024 2019.
  341         Section 16. Subsection (2) of section 206.9955, Florida
  342  Statutes, is amended to read:
  343         206.9955 Levy of natural gas fuel tax.—
  344         (2) Effective January 1, 2024 2019, the following taxes
  345  shall be imposed:
  346         (a) An excise tax of 4 cents upon each motor fuel
  347  equivalent gallon of natural gas fuel.
  348         (b) An additional tax of 1 cent upon each motor fuel
  349  equivalent gallon of natural gas fuel, which is designated as
  350  the “ninth-cent fuel tax.”
  351         (c) An additional tax of 1 cent on each motor fuel
  352  equivalent gallon of natural gas fuel by each county, which is
  353  designated as the “local option fuel tax.”
  354         (d) An additional tax on each motor fuel equivalent gallon
  355  of natural gas fuel, which is designated as the “State
  356  Comprehensive Enhanced Transportation System Tax,” at a rate
  357  determined pursuant to this paragraph. Before January 1, 2024,
  358  and each year thereafter Each calendar year, the department
  359  shall determine the tax rate applicable to the sale of natural
  360  gas fuel for the following 12-month period beginning January 1,
  361  rounded to the nearest tenth of a cent, by adjusting the
  362  initially established tax rate of 5.8 cents per gallon by the
  363  percentage change in the average of the Consumer Price Index
  364  issued by the United States Department of Labor for the most
  365  recent 12-month period ending September 30, compared to the base
  366  year average, which is the average for the 12-month period
  367  ending September 30, 2013.
  368         (e)1. An additional tax is imposed on each motor fuel
  369  equivalent gallon of natural gas fuel for the privilege of
  370  selling natural gas fuel. Before January 1, 2024, and each year
  371  thereafter Each calendar year, the department shall determine
  372  the tax rate applicable to the sale of natural gas fuel, rounded
  373  to the nearest tenth of a cent, for the following 12-month
  374  period beginning January 1,. The tax rate is calculated by
  375  adjusting the initially established tax rate of 9.2 cents per
  376  gallon by the percentage change in the average of the Consumer
  377  Price Index issued by the United States Department of Labor for
  378  the most recent 12-month period ending September 30, compared to
  379  the base year average, which is the average for the 12-month
  380  period ending September 30, 2013.
  381         2. The department is authorized to adopt rules and publish
  382  forms to administer this paragraph.
  383         Section 17. Subsection (1) of section 206.996, Florida
  384  Statutes, is amended to read:
  385         206.996 Monthly reports by natural gas fuel retailers;
  386  deductions.—
  387         (1) For the purpose of determining the amount of taxes
  388  imposed by s. 206.9955, each natural gas fuel retailer shall
  389  file beginning with February 2024 2019, and each month
  390  thereafter, no later than the 20th day of each month, monthly
  391  reports electronically with the department showing information
  392  on inventory, purchases, nontaxable disposals, taxable uses, and
  393  taxable sales in gallons of natural gas fuel for the preceding
  394  month. However, if the 20th day of the month falls on a
  395  Saturday, Sunday, or federal or state legal holiday, a return
  396  must be accepted if it is electronically filed on the next
  397  succeeding business day. The reports must include, or be
  398  verified by, a written declaration stating that such report is
  399  made under the penalties of perjury. The natural gas fuel
  400  retailer shall deduct from the amount of taxes shown by the
  401  report to be payable an amount equivalent to 0.67 percent of the
  402  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
  403  which deduction is allowed to the natural gas fuel retailer to
  404  compensate it for services rendered and expenses incurred in
  405  complying with the requirements of this part. This allowance is
  406  not deductible unless payment of applicable taxes is made on or
  407  before the 20th day of the month. This subsection may not be
  408  construed as authorizing a deduction from the constitutional
  409  fuel tax or the fuel sales tax.
  410         Section 18. Section 210.205, Florida Statutes, is created
  411  to read:
  412         210.205Cigarette tax distribution reporting.—By March 15
  413  of each year, each entity that received a distribution pursuant
  414  to s. 210.20(2)(b) in the preceding calendar year shall report
  415  to the Office of Economic and Demographic Research the following
  416  information:
  417         (1)An itemized accounting of all expenditures of the funds
  418  distributed in the preceding calendar year, including amounts
  419  spent on debt service.
  420         (2)A statement indicating what portion of the distributed
  421  funds have been pledged for debt service.
  422         (3)The original principal amount and current debt service
  423  schedule of any bonds or other borrowing for which the
  424  distributed funds have been pledged for debt service.
  425         Section 19. Effective January 1, 2019, paragraphs (c) and
  426  (d) of subsection (1) of section 212.031, Florida Statutes, are
  427  amended to read:
  428         212.031 Tax on rental or license fee for use of real
  429  property.—
  430         (1)
  431         (c) For the exercise of such privilege, a tax is levied at
  432  the rate of 5.7 5.8 percent of and on the total rent or license
  433  fee charged for such real property by the person charging or
  434  collecting the rental or license fee. The total rent or license
  435  fee charged for such real property shall include payments for
  436  the granting of a privilege to use or occupy real property for
  437  any purpose and shall include base rent, percentage rents, or
  438  similar charges. Such charges shall be included in the total
  439  rent or license fee subject to tax under this section whether or
  440  not they can be attributed to the ability of the lessor’s or
  441  licensor’s property as used or operated to attract customers.
  442  Payments for intrinsically valuable personal property such as
  443  franchises, trademarks, service marks, logos, or patents are not
  444  subject to tax under this section. In the case of a contractual
  445  arrangement that provides for both payments taxable as total
  446  rent or license fee and payments not subject to tax, the tax
  447  shall be based on a reasonable allocation of such payments and
  448  shall not apply to that portion which is for the nontaxable
  449  payments.
  450         (d) When the rental or license fee of any such real
  451  property is paid by way of property, goods, wares, merchandise,
  452  services, or other thing of value, the tax shall be at the rate
  453  of 5.7 5.8 percent of the value of the property, goods, wares,
  454  merchandise, services, or other thing of value.
  455         Section 20. Paragraph (d) of subsection (2) of section
  456  212.055, Florida Statutes, is amended to read:
  457         212.055 Discretionary sales surtaxes; legislative intent;
  458  authorization and use of proceeds.—It is the legislative intent
  459  that any authorization for imposition of a discretionary sales
  460  surtax shall be published in the Florida Statutes as a
  461  subsection of this section, irrespective of the duration of the
  462  levy. Each enactment shall specify the types of counties
  463  authorized to levy; the rate or rates which may be imposed; the
  464  maximum length of time the surtax may be imposed, if any; the
  465  procedure which must be followed to secure voter approval, if
  466  required; the purpose for which the proceeds may be expended;
  467  and such other requirements as the Legislature may provide.
  468  Taxable transactions and administrative procedures shall be as
  469  provided in s. 212.054.
  470         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
  471         (d) The proceeds of the surtax authorized by this
  472  subsection and any accrued interest shall be expended by the
  473  school district, within the county and municipalities within the
  474  county, or, in the case of a negotiated joint county agreement,
  475  within another county, to finance, plan, and construct
  476  infrastructure; to acquire any interest in land for public
  477  recreation, conservation, or protection of natural resources or
  478  to prevent or satisfy private property rights claims resulting
  479  from limitations imposed by the designation of an area of
  480  critical state concern; to provide loans, grants, or rebates to
  481  residential or commercial property owners who make energy
  482  efficiency improvements to their residential or commercial
  483  property, if a local government ordinance authorizing such use
  484  is approved by referendum; or to finance the closure of county
  485  owned or municipally owned solid waste landfills that have been
  486  closed or are required to be closed by order of the Department
  487  of Environmental Protection. Any use of the proceeds or interest
  488  for purposes of landfill closure before July 1, 1993, is
  489  ratified. The proceeds and any interest may not be used for the
  490  operational expenses of infrastructure, except that a county
  491  that has a population of fewer than 75,000 and that is required
  492  to close a landfill may use the proceeds or interest for long
  493  term maintenance costs associated with landfill closure.
  494  Counties, as defined in s. 125.011, and charter counties may, in
  495  addition, use the proceeds or interest to retire or service
  496  indebtedness incurred for bonds issued before July 1, 1987, for
  497  infrastructure purposes, and for bonds subsequently issued to
  498  refund such bonds. Any use of the proceeds or interest for
  499  purposes of retiring or servicing indebtedness incurred for
  500  refunding bonds before July 1, 1999, is ratified.
  501         1. For the purposes of this paragraph, the term
  502  “infrastructure” means:
  503         a. Any fixed capital expenditure or fixed capital outlay
  504  associated with the construction, reconstruction, or improvement
  505  of public facilities that have a life expectancy of 5 or more
  506  years, any related land acquisition, land improvement, design,
  507  and engineering costs, and all other professional and related
  508  costs required to bring the public facilities into service. For
  509  purposes of this sub-subparagraph, the term “public facilities”
  510  means facilities as defined in s. 163.3164(38), s. 163.3221(13),
  511  or s. 189.012(5), and includes facilities that are necessary to
  512  carry out governmental purposes, including, but not limited to,
  513  fire stations, general governmental office buildings, and animal
  514  shelters, regardless of whether the facilities are owned by the
  515  local taxing authority or another governmental entity.
  516         b. A fire department vehicle, an emergency medical service
  517  vehicle, a sheriff’s office vehicle, a police department
  518  vehicle, or any other vehicle, and the equipment necessary to
  519  outfit the vehicle for its official use or equipment that has a
  520  life expectancy of at least 5 years.
  521         c. Any expenditure for the construction, lease, or
  522  maintenance of, or provision of utilities or security for,
  523  facilities, as defined in s. 29.008.
  524         d. Any fixed capital expenditure or fixed capital outlay
  525  associated with the improvement of private facilities that have
  526  a life expectancy of 5 or more years and that the owner agrees
  527  to make available for use on a temporary basis as needed by a
  528  local government as a public emergency shelter or a staging area
  529  for emergency response equipment during an emergency officially
  530  declared by the state or by the local government under s.
  531  252.38. Such improvements are limited to those necessary to
  532  comply with current standards for public emergency evacuation
  533  shelters. The owner must enter into a written contract with the
  534  local government providing the improvement funding to make the
  535  private facility available to the public for purposes of
  536  emergency shelter at no cost to the local government for a
  537  minimum of 10 years after completion of the improvement, with
  538  the provision that the obligation will transfer to any
  539  subsequent owner until the end of the minimum period.
  540         e. Any land acquisition expenditure for a residential
  541  housing project in which at least 30 percent of the units are
  542  affordable to individuals or families whose total annual
  543  household income does not exceed 120 percent of the area median
  544  income adjusted for household size, if the land is owned by a
  545  local government or by a special district that enters into a
  546  written agreement with the local government to provide such
  547  housing. The local government or special district may enter into
  548  a ground lease with a public or private person or entity for
  549  nominal or other consideration for the construction of the
  550  residential housing project on land acquired pursuant to this
  551  sub-subparagraph.
  552         f. Instructional technology used solely in a school
  553  district’s classrooms. As used in this sub-subparagraph, the
  554  term “instructional technology means an interactive device that
  555  assists a teacher in instructing a class or a group of students,
  556  and includes the necessary hardware and software to operate the
  557  interactive device. The term also includes support systems in
  558  which an interactive device may mount and is not required to be
  559  affixed to the facilities.
  560         2. For the purposes of this paragraph, the term “energy
  561  efficiency improvement” means any energy conservation and
  562  efficiency improvement that reduces consumption through
  563  conservation or a more efficient use of electricity, natural
  564  gas, propane, or other forms of energy on the property,
  565  including, but not limited to, air sealing; installation of
  566  insulation; installation of energy-efficient heating, cooling,
  567  or ventilation systems; installation of solar panels; building
  568  modifications to increase the use of daylight or shade;
  569  replacement of windows; installation of energy controls or
  570  energy recovery systems; installation of electric vehicle
  571  charging equipment; installation of systems for natural gas fuel
  572  as defined in s. 206.9951; and installation of efficient
  573  lighting equipment.
  574         3. Notwithstanding any other provision of this subsection,
  575  a local government infrastructure surtax imposed or extended
  576  after July 1, 1998, may allocate up to 15 percent of the surtax
  577  proceeds for deposit into a trust fund within the county’s
  578  accounts created for the purpose of funding economic development
  579  projects having a general public purpose of improving local
  580  economies, including the funding of operational costs and
  581  incentives related to economic development. The ballot statement
  582  must indicate the intention to make an allocation under the
  583  authority of this subparagraph.
  584         Section 21. Paragraph (p) of subsection (5) and paragraphs
  585  (p) and (ff) of subsection (7) of section 212.08, Florida
  586  Statutes, are amended, and paragraph (ooo) is added to
  587  subsection (7) of that section, to read:
  588         212.08 Sales, rental, use, consumption, distribution, and
  589  storage tax; specified exemptions.—The sale at retail, the
  590  rental, the use, the consumption, the distribution, and the
  591  storage to be used or consumed in this state of the following
  592  are hereby specifically exempt from the tax imposed by this
  593  chapter.
  594         (5) EXEMPTIONS; ACCOUNT OF USE.—
  595         (p) Community contribution tax credit for donations.—
  596         1. Authorization.—Persons who are registered with the
  597  department under s. 212.18 to collect or remit sales or use tax
  598  and who make donations to eligible sponsors are eligible for tax
  599  credits against their state sales and use tax liabilities as
  600  provided in this paragraph:
  601         a. The credit shall be computed as 50 percent of the
  602  person’s approved annual community contribution.
  603         b. The credit shall be granted as a refund against state
  604  sales and use taxes reported on returns and remitted in the 12
  605  months preceding the date of application to the department for
  606  the credit as required in sub-subparagraph 3.c. If the annual
  607  credit is not fully used through such refund because of
  608  insufficient tax payments during the applicable 12-month period,
  609  the unused amount may be included in an application for a refund
  610  made pursuant to sub-subparagraph 3.c. in subsequent years
  611  against the total tax payments made for such year. Carryover
  612  credits may be applied for a 3-year period without regard to any
  613  time limitation that would otherwise apply under s. 215.26.
  614         c. A person may not receive more than $200,000 in annual
  615  tax credits for all approved community contributions made in any
  616  one year.
  617         d. All proposals for the granting of the tax credit require
  618  the prior approval of the Department of Economic Opportunity.
  619         e. The total amount of tax credits which may be granted for
  620  all programs approved under this paragraph, s. 220.183, and s.
  621  624.5105 is $10.5 million in the 2018-2019 fiscal year, $17
  622  million $21.4 million in the 2019-2020 2017-2018 fiscal year,
  623  and $10.5 million in each fiscal year thereafter for projects
  624  that provide housing opportunities for persons with special
  625  needs or homeownership opportunities for low-income households
  626  or very-low-income households and $3.5 million each fiscal year
  627  for all other projects. As used in this paragraph, the term
  628  “person with special needs” has the same meaning as in s.
  629  420.0004 and the terms “low-income person,” “low-income
  630  household,” “very-low-income person,” and “very-low-income
  631  household” have the same meanings as in s. 420.9071.
  632         f. A person who is eligible to receive the credit provided
  633  in this paragraph, s. 220.183, or s. 624.5105 may receive the
  634  credit only under one section of the person’s choice.
  635         2. Eligibility requirements.—
  636         a. A community contribution by a person must be in the
  637  following form:
  638         (I) Cash or other liquid assets;
  639         (II) Real property, including 100 percent ownership of a
  640  real property holding company;
  641         (III) Goods or inventory; or
  642         (IV) Other physical resources identified by the Department
  643  of Economic Opportunity.
  644  
  645  For purposes of this sub-subparagraph, the term “real property
  646  holding company” means a Florida entity, such as a Florida
  647  limited liability company, that is wholly owned by the person;
  648  is the sole owner of real property, as defined in s.
  649  192.001(12), located in the state; is disregarded as an entity
  650  for federal income tax purposes pursuant to 26 C.F.R. s.
  651  301.7701-3(b)(1)(ii); and at the time of contribution to an
  652  eligible sponsor, has no material assets other than the real
  653  property and any other property that qualifies as a community
  654  contribution.
  655         b. All community contributions must be reserved exclusively
  656  for use in a project. As used in this sub-subparagraph, the term
  657  “project” means activity undertaken by an eligible sponsor which
  658  is designed to construct, improve, or substantially rehabilitate
  659  housing that is affordable to low-income households or very-low
  660  income households; designed to provide housing opportunities for
  661  persons with special needs; designed to provide commercial,
  662  industrial, or public resources and facilities; or designed to
  663  improve entrepreneurial and job-development opportunities for
  664  low-income persons. A project may be the investment necessary to
  665  increase access to high-speed broadband capability in a rural
  666  community that had an enterprise zone designated pursuant to
  667  chapter 290 as of May 1, 2015, including projects that result in
  668  improvements to communications assets that are owned by a
  669  business. A project may include the provision of museum
  670  educational programs and materials that are directly related to
  671  a project approved between January 1, 1996, and December 31,
  672  1999, and located in an area which was in an enterprise zone
  673  designated pursuant to s. 290.0065 as of May 1, 2015. This
  674  paragraph does not preclude projects that propose to construct
  675  or rehabilitate housing for low-income households or very-low
  676  income households on scattered sites or housing opportunities
  677  for persons with special needs. With respect to housing,
  678  contributions may be used to pay the following eligible special
  679  needs, low-income, and very-low-income housing-related
  680  activities:
  681         (I) Project development impact and management fees for
  682  special needs, low-income, or very-low-income housing projects;
  683         (II) Down payment and closing costs for persons with
  684  special needs, low-income persons, and very-low-income persons;
  685         (III) Administrative costs, including housing counseling
  686  and marketing fees, not to exceed 10 percent of the community
  687  contribution, directly related to special needs, low-income, or
  688  very-low-income projects; and
  689         (IV) Removal of liens recorded against residential property
  690  by municipal, county, or special district local governments if
  691  satisfaction of the lien is a necessary precedent to the
  692  transfer of the property to a low-income person or very-low
  693  income person for the purpose of promoting home ownership.
  694  Contributions for lien removal must be received from a
  695  nonrelated third party.
  696         c. The project must be undertaken by an “eligible sponsor,”
  697  which includes:
  698         (I) A community action program;
  699         (II) A nonprofit community-based development organization
  700  whose mission is the provision of housing for persons with
  701  specials needs, low-income households, or very-low-income
  702  households or increasing entrepreneurial and job-development
  703  opportunities for low-income persons;
  704         (III) A neighborhood housing services corporation;
  705         (IV) A local housing authority created under chapter 421;
  706         (V) A community redevelopment agency created under s.
  707  163.356;
  708         (VI) A historic preservation district agency or
  709  organization;
  710         (VII) A local workforce development board;
  711         (VIII) A direct-support organization as provided in s.
  712  1009.983;
  713         (IX) An enterprise zone development agency created under s.
  714  290.0056;
  715         (X) A community-based organization incorporated under
  716  chapter 617 which is recognized as educational, charitable, or
  717  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
  718  and whose bylaws and articles of incorporation include
  719  affordable housing, economic development, or community
  720  development as the primary mission of the corporation;
  721         (XI) Units of local government;
  722         (XII) Units of state government; or
  723         (XIII) Any other agency that the Department of Economic
  724  Opportunity designates by rule.
  725  
  726  A contributing person may not have a financial interest in the
  727  eligible sponsor.
  728         d. The project must be located in an area which was in an
  729  enterprise zone designated pursuant to chapter 290 as of May 1,
  730  2015, or a Front Porch Florida Community, unless the project
  731  increases access to high-speed broadband capability in a rural
  732  community that had an enterprise zone designated pursuant to
  733  chapter 290 as of May 1, 2015, but is physically located outside
  734  the designated rural zone boundaries. Any project designed to
  735  construct or rehabilitate housing for low-income households or
  736  very-low-income households or housing opportunities for persons
  737  with special needs is exempt from the area requirement of this
  738  sub-subparagraph.
  739         e.(I) If, during the first 10 business days of the state
  740  fiscal year, eligible tax credit applications for projects that
  741  provide housing opportunities for persons with special needs or
  742  homeownership opportunities for low-income households or very
  743  low-income households are received for less than the annual tax
  744  credits available for those projects, the Department of Economic
  745  Opportunity shall grant tax credits for those applications and
  746  grant remaining tax credits on a first-come, first-served basis
  747  for subsequent eligible applications received before the end of
  748  the state fiscal year. If, during the first 10 business days of
  749  the state fiscal year, eligible tax credit applications for
  750  projects that provide housing opportunities for persons with
  751  special needs or homeownership opportunities for low-income
  752  households or very-low-income households are received for more
  753  than the annual tax credits available for those projects, the
  754  Department of Economic Opportunity shall grant the tax credits
  755  for those applications as follows:
  756         (A) If tax credit applications submitted for approved
  757  projects of an eligible sponsor do not exceed $200,000 in total,
  758  the credits shall be granted in full if the tax credit
  759  applications are approved.
  760         (B) If tax credit applications submitted for approved
  761  projects of an eligible sponsor exceed $200,000 in total, the
  762  amount of tax credits granted pursuant to sub-sub-sub
  763  subparagraph (A) shall be subtracted from the amount of
  764  available tax credits, and the remaining credits shall be
  765  granted to each approved tax credit application on a pro rata
  766  basis.
  767         (II) If, during the first 10 business days of the state
  768  fiscal year, eligible tax credit applications for projects other
  769  than those that provide housing opportunities for persons with
  770  special needs or homeownership opportunities for low-income
  771  households or very-low-income households are received for less
  772  than the annual tax credits available for those projects, the
  773  Department of Economic Opportunity shall grant tax credits for
  774  those applications and shall grant remaining tax credits on a
  775  first-come, first-served basis for subsequent eligible
  776  applications received before the end of the state fiscal year.
  777  If, during the first 10 business days of the state fiscal year,
  778  eligible tax credit applications for projects other than those
  779  that provide housing opportunities for persons with special
  780  needs or homeownership opportunities for low-income households
  781  or very-low-income households are received for more than the
  782  annual tax credits available for those projects, the Department
  783  of Economic Opportunity shall grant the tax credits for those
  784  applications on a pro rata basis.
  785         3. Application requirements.—
  786         a. An eligible sponsor seeking to participate in this
  787  program must submit a proposal to the Department of Economic
  788  Opportunity which sets forth the name of the sponsor, a
  789  description of the project, and the area in which the project is
  790  located, together with such supporting information as is
  791  prescribed by rule. The proposal must also contain a resolution
  792  from the local governmental unit in which the project is located
  793  certifying that the project is consistent with local plans and
  794  regulations.
  795         b. A person seeking to participate in this program must
  796  submit an application for tax credit to the Department of
  797  Economic Opportunity which sets forth the name of the sponsor, a
  798  description of the project, and the type, value, and purpose of
  799  the contribution. The sponsor shall verify, in writing, the
  800  terms of the application and indicate its receipt of the
  801  contribution, and such verification must accompany the
  802  application for tax credit. The person must submit a separate
  803  tax credit application to the Department of Economic Opportunity
  804  for each individual contribution that it makes to each
  805  individual project.
  806         c. A person who has received notification from the
  807  Department of Economic Opportunity that a tax credit has been
  808  approved must apply to the department to receive the refund.
  809  Application must be made on the form prescribed for claiming
  810  refunds of sales and use taxes and be accompanied by a copy of
  811  the notification. A person may submit only one application for
  812  refund to the department within a 12-month period.
  813         4. Administration.—
  814         a. The Department of Economic Opportunity may adopt rules
  815  necessary to administer this paragraph, including rules for the
  816  approval or disapproval of proposals by a person.
  817         b. The decision of the Department of Economic Opportunity
  818  must be in writing, and, if approved, the notification shall
  819  state the maximum credit allowable to the person. Upon approval,
  820  the Department of Economic Opportunity shall transmit a copy of
  821  the decision to the department.
  822         c. The Department of Economic Opportunity shall
  823  periodically monitor all projects in a manner consistent with
  824  available resources to ensure that resources are used in
  825  accordance with this paragraph; however, each project must be
  826  reviewed at least once every 2 years.
  827         d. The Department of Economic Opportunity shall, in
  828  consultation with the statewide and regional housing and
  829  financial intermediaries, market the availability of the
  830  community contribution tax credit program to community-based
  831  organizations.
  832         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  833  entity by this chapter do not inure to any transaction that is
  834  otherwise taxable under this chapter when payment is made by a
  835  representative or employee of the entity by any means,
  836  including, but not limited to, cash, check, or credit card, even
  837  when that representative or employee is subsequently reimbursed
  838  by the entity. In addition, exemptions provided to any entity by
  839  this subsection do not inure to any transaction that is
  840  otherwise taxable under this chapter unless the entity has
  841  obtained a sales tax exemption certificate from the department
  842  or the entity obtains or provides other documentation as
  843  required by the department. Eligible purchases or leases made
  844  with such a certificate must be in strict compliance with this
  845  subsection and departmental rules, and any person who makes an
  846  exempt purchase with a certificate that is not in strict
  847  compliance with this subsection and the rules is liable for and
  848  shall pay the tax. The department may adopt rules to administer
  849  this subsection.
  850         (p) Section 501(c)(3) organizations.—
  851         1.Also Exempt from the tax imposed by this chapter are
  852  sales or leases to organizations determined by the Internal
  853  Revenue Service to be currently exempt from federal income tax
  854  pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986,
  855  as amended, if such leases or purchases are used in carrying on
  856  their customary nonprofit activities, unless such organizations
  857  are subject to a final disqualification order issued by the
  858  Department of Agriculture and Consumer Services pursuant to s.
  859  496.430.
  860         2. Exempt from the tax imposed by this chapter is tangible
  861  personal property purchased for resale by a dealer and
  862  subsequently donated to an organization determined by the
  863  Internal Revenue Service to be currently exempt from federal
  864  income tax pursuant to s. 501(c)(3) of the Internal Revenue Code
  865  of 1986, as amended, unless such organization is subject to a
  866  final disqualification order issued by the Department of
  867  Agriculture and Consumer Services pursuant to s. 496.430. As
  868  used in this subparagraph, the term “donate” means any transfer
  869  of title or possession of tangible personal property to a s.
  870  501(c)(3) organization for no consideration.
  871         (ff) Certain electricity or steam uses.—
  872         1. Subject to the provisions of subparagraph 4., charges
  873  for electricity or steam used to operate machinery and equipment
  874  at a fixed location in this state when such machinery and
  875  equipment is used to manufacture, process, compound, produce, or
  876  prepare for shipment items of tangible personal property for
  877  sale, or to operate pollution control equipment, recycling
  878  equipment, maintenance equipment, or monitoring or control
  879  equipment used in such operations are exempt to the extent
  880  provided in this paragraph. If 75 percent or more of the
  881  electricity or steam used at the fixed location is used to
  882  operate qualifying machinery or equipment, 100 percent of the
  883  charges for electricity or steam used at the fixed location are
  884  exempt. If less than 75 percent but 50 percent or more of the
  885  electricity or steam used at the fixed location is used to
  886  operate qualifying machinery or equipment, 50 percent of the
  887  charges for electricity or steam used at the fixed location are
  888  exempt. If less than 50 percent of the electricity or steam used
  889  at the fixed location is used to operate qualifying machinery or
  890  equipment, none of the charges for electricity or steam used at
  891  the fixed location are exempt.
  892         2. This exemption applies only to industries classified
  893  under SIC Industry Major Group Numbers 10, 12, 13, 14, 20, 22,
  894  23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38,
  895  and 39 and Industry Group Number 212 and industries classified
  896  under NAICS code 423930. As used in this paragraph, “SIC” means
  897  those classifications contained in the Standard Industrial
  898  Classification Manual, 1987, as published by the Office of
  899  Management and Budget, Executive Office of the President. As
  900  used in this subparagraph, the term “NAICS” means those
  901  classifications contained in the North American Industry
  902  Classification System, as published in 2007 by the Office of
  903  Management and Budget, Executive Office of the President.
  904         3. Possession by a seller of a written certification by the
  905  purchaser, certifying the purchaser’s entitlement to an
  906  exemption permitted by this subsection, relieves the seller from
  907  the responsibility of collecting the tax on the nontaxable
  908  amounts, and the department shall look solely to the purchaser
  909  for recovery of such tax if it determines that the purchaser was
  910  not entitled to the exemption.
  911         4. Such exemption shall be applied as follows: beginning
  912  July 1, 2000, 100 percent of the charges for such electricity or
  913  steam shall be exempt.
  914         (ooo)Recycling roll off containers.Recycling roll off
  915  containers purchased by a business whose primary business
  916  activity is within the industry classified under NAICS code
  917  423930 and which are used exclusively for business activities
  918  within the industry classified under NAICS code 423930 are
  919  exempt from the tax imposed by this chapter. As used in this
  920  paragraph, the term “NAICS” means those classifications
  921  contained in the North American Industry Classification System,
  922  as published in 2007 by the Office of Management and Budget,
  923  Executive Office of the President.
  924         Section 22. Subsection (11) of section 212.12, Florida
  925  Statutes, is amended to read:
  926         212.12 Dealer’s credit for collecting tax; penalties for
  927  noncompliance; powers of Department of Revenue in dealing with
  928  delinquents; brackets applicable to taxable transactions;
  929  records required.—
  930         (11) The department shall make available in an electronic
  931  format or otherwise the tax amounts and brackets applicable to
  932  all taxable transactions that occur in counties that have a
  933  surtax at a rate other than 1 percent which would otherwise have
  934  been transactions taxable at the rate of 6 percent. Likewise,
  935  the department shall make available in an electronic format or
  936  otherwise the tax amounts and brackets applicable to
  937  transactions taxable at 4.35 percent pursuant to s.
  938  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
  939  212.031(1) and on transactions which would otherwise have been
  940  so taxable in counties which have adopted a discretionary sales
  941  surtax.
  942         Section 23. Section 212.205, Florida Statutes, is created
  943  to read:
  944         212.205Sales tax distribution reporting.—By March 15 of
  945  each year, each person who received a distribution pursuant to
  946  s. 212.20(6)(d)6.b.-f. in the preceding calendar year shall
  947  report to the Office of Economic and Demographic Research the
  948  following information:
  949         (1)An itemized accounting of all expenditures of the funds
  950  distributed in the preceding calendar year, including amounts
  951  spent on debt service.
  952         (2)A statement indicating what portion of the distributed
  953  funds have been pledged for debt service.
  954         (3)The original principal amount, and current debt service
  955  schedule of any bonds or other borrowing for which the
  956  distributed funds have been pledged for debt service.
  957         Section 24. Section 218.135, Florida Statutes, is created
  958  to read:
  959         218.135Offset for tax loss associated with reductions in
  960  value of certain citrus fruit packing and processing equipment.—
  961         (1)For the 2018-2019 fiscal year, the Legislature shall
  962  appropriate moneys to offset the reductions in ad valorem tax
  963  revenue experienced by fiscally constrained counties, as defined
  964  in s. 218.67(1), which occur as a direct result of the
  965  implementation of s. 193.4516. The moneys appropriated for this
  966  purpose shall be distributed in January 2019 among the fiscally
  967  constrained counties based on each county’s proportion of the
  968  total reduction in ad valorem tax revenue resulting from the
  969  implementation s. 193.4516.
  970         (2)On or before November 15, 2018, each fiscally
  971  constrained county shall apply to the Department of Revenue to
  972  participate in the distribution of the appropriation and provide
  973  documentation supporting the county’s estimated reduction in ad
  974  valorem tax revenue in the form and manner prescribed by the
  975  department. The documentation must include an estimate of the
  976  reduction in taxable value directly attributable to the
  977  implementation of s. 193.4516 for all county taxing
  978  jurisdictions within the county and shall be prepared by the
  979  property appraiser in each fiscally constrained county. The
  980  documentation shall also include the county millage rates
  981  applicable in all such jurisdictions for the current year. For
  982  purposes of this section, each fiscally constrained county’s
  983  reduction in ad valorem tax revenue shall be calculated as 95
  984  percent of the estimated reduction in taxable value multiplied
  985  by the applicable millage rate for each county taxing
  986  jurisdiction in the current year. If a fiscally constrained
  987  county fails to apply for the distribution, its share shall
  988  revert to the fund from which the appropriation was made.
  989         Section 25. For the 2018-2019 fiscal year, the sum of
  990  $650,000 in nonrecurring funds is appropriated from the General
  991  Revenue Fund to the Department of Revenue to implement the
  992  provisions of s. 218.135, Florida Statutes.
  993         Section 26. Paragraph (c) of subsection (1) of section
  994  220.183, Florida Statutes, is amended to read:
  995         220.183 Community contribution tax credit.—
  996         (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
  997  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
  998  SPENDING.—
  999         (c) The total amount of tax credit which may be granted for
 1000  all programs approved under this section, s. 212.08(5)(p), and
 1001  s. 624.5105 is $10.5 million in the 2018-2019 fiscal year, $17
 1002  million $21.4 million in the 2019-2020 2017-2018 fiscal year,
 1003  and $10.5 million in each fiscal year thereafter for projects
 1004  that provide housing opportunities for persons with special
 1005  needs as defined in s. 420.0004 and homeownership opportunities
 1006  for low-income households or very-low-income households as
 1007  defined in s. 420.9071 and $3.5 million each fiscal year for all
 1008  other projects.
 1009         Section 27. Paragraph (f) of subsection (2) of section
 1010  220.1845, Florida Statutes, is amended to read:
 1011         220.1845 Contaminated site rehabilitation tax credit.—
 1012         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 1013         (f) The total amount of the tax credits which may be
 1014  granted under this section is $21 million in the 2018-2019
 1015  fiscal year and $10 million each fiscal year thereafter.
 1016         Section 28. Effective January 1, 2019, subsection (9) of
 1017  section 318.14, Florida Statutes, is amended to read:
 1018         318.14 Noncriminal traffic infractions; exception;
 1019  procedures.—
 1020         (9) Any person who does not hold a commercial driver
 1021  license or commercial learner’s permit and who is cited while
 1022  driving a noncommercial motor vehicle for an infraction under
 1023  this section other than a violation of s. 316.183(2), s.
 1024  316.187, or s. 316.189 when the driver exceeds the posted limit
 1025  by 30 miles per hour or more, s. 320.0605, s. 320.07(3)(a) or
 1026  (b), s. 322.065, s. 322.15(1), s. 322.61, or s. 322.62 may, in
 1027  lieu of a court appearance, elect to attend in the location of
 1028  his or her choice within this state a basic driver improvement
 1029  course approved by the Department of Highway Safety and Motor
 1030  Vehicles. In such a case, adjudication must be withheld, any
 1031  civil penalty that is imposed by s. 318.18(3) must be reduced by
 1032  18 percent, and points, as provided by s. 322.27, may not be
 1033  assessed. However, a person may not make an election under this
 1034  subsection if the person has made an election under this
 1035  subsection in the preceding 12 months. A person may not make
 1036  more than five elections within his or her lifetime under this
 1037  subsection. The requirement for community service under s.
 1038  318.18(8) is not waived by a plea of nolo contendere or by the
 1039  withholding of adjudication of guilt by a court. If a person
 1040  makes an election to attend a basic driver improvement course
 1041  under this subsection, 18 percent of the civil penalty imposed
 1042  under s. 318.18(3) shall be deposited in the State Courts
 1043  Revenue Trust Fund; however, that portion is not revenue for
 1044  purposes of s. 28.36 and may not be used in establishing the
 1045  budget of the clerk of the court under that section or s. 28.35.
 1046         Section 29. Effective January 1, 2019, paragraph (b) of
 1047  subsection (1) of section 318.15, Florida Statutes, is amended
 1048  to read:
 1049         318.15 Failure to comply with civil penalty or to appear;
 1050  penalty.—
 1051         (1)
 1052         (b) However, a person who elects to attend driver
 1053  improvement school and has paid the civil penalty as provided in
 1054  s. 318.14(9), but who subsequently fails to attend the driver
 1055  improvement school within the time specified by the court is
 1056  shall be deemed to have admitted the infraction and shall be
 1057  adjudicated guilty. If the person received In such a case in
 1058  which there was an 18-percent reduction pursuant to s. 318.14(9)
 1059  as it existed before February 1, 2009, the person must pay the
 1060  clerk of the court that amount and a processing fee of up to
 1061  $18, after which no additional penalties, court costs, or
 1062  surcharges may not shall be imposed for the violation. In all
 1063  other such cases, the person must pay the clerk a processing fee
 1064  of up to $18, after which no additional penalties, court costs,
 1065  or surcharges may not shall be imposed for the violation. The
 1066  clerk of the court shall notify the department of the person’s
 1067  failure to attend driver improvement school and points shall be
 1068  assessed pursuant to s. 322.27.
 1069         Section 30. Paragraphs (m) and (n) of subsection (4) of
 1070  section 320.08, Florida Statutes, are amended to read:
 1071         320.08 License taxes.—Except as otherwise provided herein,
 1072  there are hereby levied and imposed annual license taxes for the
 1073  operation of motor vehicles, mopeds, motorized bicycles as
 1074  defined in s. 316.003(3), tri-vehicles as defined in s. 316.003,
 1075  and mobile homes as defined in s. 320.01, which shall be paid to
 1076  and collected by the department or its agent upon the
 1077  registration or renewal of registration of the following:
 1078         (4) HEAVY TRUCKS, TRUCK TRACTORS, FEES ACCORDING TO GROSS
 1079  VEHICLE WEIGHT.—
 1080         (m) Notwithstanding the declared gross vehicle weight, a
 1081  truck tractor used within the state a 150-mile radius of its
 1082  home address is eligible for a license plate for a fee of $324
 1083  flat if:
 1084         1. The truck tractor is used exclusively for hauling
 1085  forestry products; or
 1086         2. The truck tractor is used primarily for the hauling of
 1087  forestry products, and is also used for the hauling of
 1088  associated forestry harvesting equipment used by the owner of
 1089  the truck tractor.
 1090  
 1091  Of the fee imposed by this paragraph, $84 shall be deposited
 1092  into the General Revenue Fund.
 1093         (n) A truck tractor or heavy truck, not operated as a for
 1094  hire vehicle and, which is engaged exclusively in transporting
 1095  raw, unprocessed, and nonmanufactured agricultural or
 1096  horticultural products within the state a 150-mile radius of its
 1097  home address, is eligible for a restricted license plate for a
 1098  fee of:
 1099         1. If such vehicle’s declared gross vehicle weight is less
 1100  than 44,000 pounds, $87.75 flat, of which $22.75 shall be
 1101  deposited into the General Revenue Fund.
 1102         2. If such vehicle’s declared gross vehicle weight is
 1103  44,000 pounds or more and such vehicle only transports from the
 1104  point of production to the point of primary manufacture; to the
 1105  point of assembling the same; or to a shipping point of a rail,
 1106  water, or motor transportation company, $324 flat, of which $84
 1107  shall be deposited into the General Revenue Fund.
 1108  
 1109  Such not-for-hire truck tractors and heavy trucks used
 1110  exclusively in transporting raw, unprocessed, and
 1111  nonmanufactured agricultural or horticultural products may be
 1112  incidentally used to haul farm implements and fertilizers
 1113  delivered direct to the growers. The department may require any
 1114  documentation deemed necessary to determine eligibility before
 1115  prior to issuance of this license plate. For the purpose of this
 1116  paragraph, “not-for-hire” means the owner of the motor vehicle
 1117  must also be the owner of the raw, unprocessed, and
 1118  nonmanufactured agricultural or horticultural product, or the
 1119  user of the farm implements and fertilizer being delivered.
 1120         Section 31. Subsection (4) of section 376.30781, Florida
 1121  Statutes, is amended to read:
 1122         376.30781 Tax credits for rehabilitation of drycleaning
 1123  solvent-contaminated sites and brownfield sites in designated
 1124  brownfield areas; application process; rulemaking authority;
 1125  revocation authority.—
 1126         (4) The Department of Environmental Protection is
 1127  responsible for allocating the tax credits provided for in s.
 1128  220.1845, which may not exceed a total of $21 million in tax
 1129  credits in fiscal year 2018-2019 and $10 million in tax credits
 1130  each fiscal year thereafter.
 1131         Section 32. Paragraph (c) of subsection (1) of section
 1132  624.5105, Florida Statutes, is amended to read:
 1133         624.5105 Community contribution tax credit; authorization;
 1134  limitations; eligibility and application requirements;
 1135  administration; definitions; expiration.—
 1136         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 1137         (c) The total amount of tax credit which may be granted for
 1138  all programs approved under this section and ss. 212.08(5)(p)
 1139  and 220.183 is $10.5 million in the 2018-2019 fiscal year, $17
 1140  million $21.4 million in the 2019-2020 2017-2018 fiscal year,
 1141  and $10.5 million in each fiscal year thereafter for projects
 1142  that provide housing opportunities for persons with special
 1143  needs as defined in s. 420.0004 or homeownership opportunities
 1144  for low-income or very-low-income households as defined in s.
 1145  420.9071 and $3.5 million each fiscal year for all other
 1146  projects.
 1147         Section 33. Effective January 1, 2019, subsection (3) of
 1148  section 741.01, Florida Statutes, is amended to read:
 1149         741.01 County court judge or clerk of the circuit court to
 1150  issue marriage license; fee.—
 1151         (3) An additional fee of $25 shall be paid to the clerk
 1152  upon receipt of the application for issuance of a marriage
 1153  license. The moneys collected shall be remitted by the clerk to
 1154  the Department of Revenue, monthly, for deposit in the State
 1155  Courts Revenue Trust Fund General Revenue Fund.
 1156         Section 34. Clothing and school supplies; sales tax
 1157  holiday.—
 1158         (1)The tax levied under chapter 212, Florida Statutes, may
 1159  not be collected during the period from August 3, 2018, through
 1160  August 5, 2018, on the retail sale of:
 1161         (a)Clothing, wallets, or bags, including handbags,
 1162  backpacks, fanny packs, and diaper bags, but excluding
 1163  briefcases, suitcases, and other garment bags, having a sales
 1164  price of $60 or less per item. As used in this paragraph, the
 1165  term “clothing” means:
 1166         1.Any article of wearing apparel intended to be worn on or
 1167  about the human body, excluding watches, watchbands, jewelry,
 1168  umbrellas, and handkerchiefs; and
 1169         2.All footwear, excluding skis, swim fins, roller blades,
 1170  and skates.
 1171         (b)School supplies having a sales price of $15 or less per
 1172  item. As used in this paragraph, the term “school supplies”
 1173  means pens, pencils, erasers, crayons, notebooks, notebook
 1174  filler paper, legal pads, binders, lunch boxes, construction
 1175  paper, markers, folders, poster board, composition books, poster
 1176  paper, scissors, cellophane tape, glue or paste, rulers,
 1177  computer disks, protractors, compasses, and calculators.
 1178         (2)The tax exemptions provided in this section do not
 1179  apply to sales within a theme park or entertainment complex as
 1180  defined in s. 509.013(9), Florida Statutes, within a public
 1181  lodging establishment as defined in s. 509.013(4), Florida
 1182  Statutes, or within an airport as defined in s. 330.27(2),
 1183  Florida Statutes.
 1184         (3)The tax exemptions provided in this section may apply
 1185  at the option of a dealer if less than 5 percent of the dealer’s
 1186  gross sales of tangible personal property in the prior calendar
 1187  year are comprised of items that would be exempt under this
 1188  section. If a qualifying dealer chooses not to participate in
 1189  the tax holiday, by August 1, 2018, the dealer must notify the
 1190  Department of Revenue in writing of its election to collect
 1191  sales tax during the holiday and must post a copy of that notice
 1192  in a conspicuous location at its place of business.
 1193         (4)The Department of Revenue may, and all conditions are
 1194  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1195  Florida Statutes, to administer this section.
 1196         (5)For the 2017-2018 fiscal year, the sum of $243,814 in
 1197  nonrecurring funds is appropriated from the General Revenue Fund
 1198  to the Department of Revenue for the purpose of implementing
 1199  this section. Funds remaining unexpended or unencumbered from
 1200  this appropriation as of June 30, 2018, shall revert and be
 1201  reappropriated for the same purpose in the 2018-2019 fiscal
 1202  year.
 1203         (6)This section shall take effect upon this act becoming a
 1204  law.
 1205         Section 35. Disaster preparedness supplies; sales tax
 1206  holiday.—
 1207         (1)The tax levied under chapter 212, Florida Statutes, may
 1208  not be collected during the period from June 1, 2018, through
 1209  June 7, 2018, on the retail sale of:
 1210         (a)A portable self-powered light source selling for $20 or
 1211  less.
 1212         (b)A portable self-powered radio, two-way radio, or
 1213  weather-band radio selling for $50 or less.
 1214         (c)A tarpaulin or other flexible waterproof sheeting
 1215  selling for $50 or less.
 1216         (d)An item normally sold as, or generally advertised as, a
 1217  ground anchor system or tie-down kit and selling for $50 or
 1218  less.
 1219         (e)A gas or diesel fuel tank selling for $25 or less.
 1220         (f)A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
 1221  or 9- volt batteries, excluding automobile and boat batteries,
 1222  selling for $30 or less.
 1223         (g)A nonelectric food storage cooler selling for $30 or
 1224  less.
 1225         (h)A portable generator used to provide light or
 1226  communications or preserve food in the event of a power outage
 1227  and selling for $750 or less.
 1228         (i)Reusable ice selling for $10 or less.
 1229         (2)The Department of Revenue may, and all conditions are
 1230  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1231  Florida Statutes, to administer this section.
 1232         (3)The tax exemptions provided in this section do not
 1233  apply to sales within a theme park or entertainment complex as
 1234  defined in s. 509.013(9), Florida Statutes, within a public
 1235  lodging establishment as defined in s. 509.013(4), Florida
 1236  Statutes, or within an airport as defined in s. 330.27(2),
 1237  Florida Statutes.
 1238         (4)For the 2017-2018 fiscal year, the sum of $70,072 in
 1239  nonrecurring funds is appropriated from the General Revenue Fund
 1240  to the Department of Revenue for the purpose of implementing
 1241  this section.
 1242         (5)This section shall take effect upon this act becoming a
 1243  law.
 1244         Section 36. Equipment used to generate emergency electric
 1245  energy.—
 1246         (1)The purchase of any equipment to generate emergency
 1247  electric energy at a nursing home facility as defined in s.
 1248  400.021(12) or an assisted living facility as defined in s.
 1249  429.02(5), is exempt from the tax imposed under chapter 212,
 1250  Florida Statutes, during the period from July 1, 2017, through
 1251  December 31, 2018. The electric energy that is generated must be
 1252  used at the home or facility and meet the energy needs for
 1253  emergency generation for that size and class of facility.
 1254         (2)The purchaser of the equipment must provide the dealer
 1255  with an affidavit certifying that the equipment will only be
 1256  used as provided in subsection (1).
 1257         (3)The exemption provided in subsection (1) is limited to
 1258  a maximum of $15,000 in tax for the purchase of equipment for
 1259  any single facility.
 1260         (4)(a)The exemption under this section may be applied at
 1261  the time of purchase or is available through a refund from the
 1262  Department of Revenue of previously paid taxes. For purchases
 1263  made before the effective date of this section, an application
 1264  for refund must be submitted to the department within 6 months
 1265  after the effective date of this section. For purchases made on
 1266  or after the effective date of this section, if the exemption
 1267  was not applied to the purchase, an application for refund must
 1268  be submitted to the department within 6 months after the date of
 1269  purchase.
 1270         (b)The purchaser of the emergency electric equipment
 1271  applying for a refund under this subsection must provide the
 1272  department with an affidavit certifying that the equipment will
 1273  only be used as provided in subsection (1).
 1274         (5)A person furnishing a false affidavit to the dealer
 1275  pursuant to subsection (2) or the Department of Revenue pursuant
 1276  to subsection (4) is subject to the penalty set forth in s.
 1277  212.085 and as otherwise authorized by law.
 1278         (6)The Department of Revenue may, and all conditions are
 1279  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1280  Florida Statutes, to administer this section.
 1281         (7)Notwithstanding any other law, emergency rules adopted
 1282  pursuant to subsection (6) are effective for 6 months after
 1283  adoption and may be renewed during the pendency of procedures to
 1284  adopt permanent rules addressing the subject of the emergency
 1285  rules.
 1286         (8) This section is considered a revenue law for the
 1287  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 1288  72.011, Florida Statutes, applies to this section.
 1289         (9)This section shall take effect upon becoming a law and
 1290  operates retroactively to July 1, 2017.
 1291         Section 37. Fencing materials used in agriculture.—
 1292         (1)The purchase of fencing materials used in the repair of
 1293  farm fences on land classified as agricultural under s. 193.461,
 1294  Florida Statutes, is exempt from the tax imposed under chapter
 1295  212, Florida Statutes, during the period from September 10,
 1296  2017, through May 31, 2018, if the fencing materials will be or
 1297  were used to repair damage to fences that occurred as a direct
 1298  result of the impact of Hurricane Irma. The exemption provided
 1299  by this section is available only through a refund from the
 1300  Department of Revenue of previously paid taxes.
 1301         (2)To receive a refund pursuant to this section, the owner
 1302  of the fencing materials or the real property into which the
 1303  fencing materials were incorporated must apply to the Department
 1304  of Revenue by December 31, 2018. The refund application must
 1305  include the following information:
 1306         (a)The name and address of the person claiming the refund.
 1307         (b)The address and assessment roll parcel number of the
 1308  agricultural land in which the fencing materials was or will be
 1309  used.
 1310         (c)The sales invoice or other proof of purchase of the
 1311  fencing materials, showing the amount of sales tax paid, the
 1312  date of purchase, and the name and address of the dealer from
 1313  whom the materials were purchased.
 1314         (d)An affidavit executed by the owner of the fencing
 1315  materials or the real property into which the fencing materials
 1316  were or will be incorporated, including a statement that the
 1317  fencing materials were or will be used to repair fencing damaged
 1318  as a direct result of the impact of Hurricane Irma.
 1319         (3)A person furnishing a false affidavit to the Department
 1320  of Revenue pursuant to subsection (2) is subject to the penalty
 1321  set forth in s. 212.085 and as otherwise authorized by law.
 1322         (4)The Department of Revenue may, and all conditions are
 1323  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1324  Florida Statutes, to administer this section.
 1325         (5)Notwithstanding any other law, emergency rules adopted
 1326  pursuant to subsection (4) are effective for 6 months after
 1327  adoption and may be renewed during the pendency of procedures to
 1328  adopt permanent rules addressing the subject of the emergency
 1329  rules.
 1330         (6) This section is considered a revenue law for the
 1331  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 1332  72.011, Florida Statutes, applies to this section.
 1333         (7)This section shall take effect upon becoming a law and
 1334  operates retroactively to September 10, 2017.
 1335         Section 38. Building materials used in the repair of
 1336  nonresidential farm buildings damaged by Hurricane Irma.—
 1337         (1)Building materials used to repair a nonresidential farm
 1338  building damaged as a direct result of the impact of Hurricane
 1339  Irma and purchased during the period from September 10, 2017,
 1340  through May 31, 2018, are exempt from the tax imposed under
 1341  chapter 212, Florida Statutes. The exemption provided by this
 1342  section is available only through a refund of previously paid
 1343  taxes.
 1344         (2)For purposes of the exemption provided in this section,
 1345  the term:
 1346         (a)“Building materials” means tangible personal property
 1347  that becomes a component part of a nonresidential farm building.
 1348         (b)“Nonresidential farm building” has the same meaning as
 1349  in s. 604.50, Florida Statutes.
 1350         (3)To receive a refund pursuant to this section, the owner
 1351  of the building materials or of the real property into which the
 1352  building materials will be or were incorporated must apply to
 1353  the Department of Revenue by December 31, 2018. The refund
 1354  application must include the following information:
 1355         (a)The name and address of the person claiming the refund.
 1356         (b)The address and assessment roll parcel number of the
 1357  real property where the building materials were or will be used.
 1358         (c)The sales invoice or other proof of purchase of the
 1359  building materials, showing the amount of sales tax paid, the
 1360  date of purchase, and the name and address of the dealer from
 1361  whom the materials were purchased.
 1362         (d)An affidavit executed by the owner of the building
 1363  materials or the real property into which the building materials
 1364  will be or were incorporated, including a statement that the
 1365  building materials were or will be used to repair the
 1366  nonresidential farm building damaged as a direct result of the
 1367  impact of Hurricane Irma.
 1368         (4)A person furnishing a false affidavit to the Department
 1369  of Revenue pursuant to subsection (3) is subject to the penalty
 1370  set forth in s. 212.085 and as otherwise provided by law.
 1371         (5)The Department of Revenue may, and all conditions are
 1372  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1373  Florida Statutes, to administer this section.
 1374         (6)Notwithstanding any other law, emergency rules adopted
 1375  pursuant to subsection (5) are effective for 6 months after
 1376  adoption and may be renewed during the pendency of procedures to
 1377  adopt permanent rules addressing the subject of the emergency
 1378  rules.
 1379         (7) This section is considered a revenue law for the
 1380  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 1381  72.011, Florida Statutes, applies to this section.
 1382         (8)This section shall take effect upon becoming a law and
 1383  operates retroactively to September 10, 2017.
 1384         Section 39. Refund of fuel taxes used for agricultural
 1385  shipment after Hurricane Irma.—
 1386         (1)Fuel purchased and used in this state during the period
 1387  from September 10, 2017, through June 30, 2018, which is or was
 1388  used in any motor vehicle driven or operated upon the public
 1389  highways of this state for agricultural shipment is exempt from
 1390  all state and county taxes authorized or imposed under parts I
 1391  and II of chapter 206, Florida Statutes, excluding the taxes
 1392  imposed under s. 206.41(1)(a) and (h), Florida Statutes. The
 1393  exemption provided by this section is available to the fuel
 1394  purchaser in an amount equal to the fuel tax imposed on fuel
 1395  that was purchased for agricultural shipment during the period
 1396  from September 10, 2017, through June 30, 2018. The exemption
 1397  provided by this section is only available through a refund from
 1398  the Department of Revenue.
 1399         (2)For purposes of the exemption provided in this section,
 1400  the term:
 1401         (a)“Agricultural processing or storage facility” means
 1402  property used or useful in separating, cleaning, processing,
 1403  converting, packaging, handling, storing, and other activities
 1404  necessary to prepare crops, livestock, related products, and
 1405  other products of agriculture, and includes nonfarm facilities
 1406  that produce agricultural products in whole or in part through
 1407  natural processes, animal husbandry, and apiaries.
 1408         (b)“Agricultural product” means the natural products of a
 1409  farm, nursery, grove, orchard, vineyard, garden, or apiary,
 1410  including livestock as defined in s. 585.01(13).
 1411         (c)“Agricultural shipment” means the transport of any
 1412  agricultural product from a farm, nursery, grove, orchard,
 1413  vineyard, garden, or apiary to an agricultural processing or
 1414  storage facility.
 1415         (d)“Fuel” means motor fuel or diesel fuel, as those terms
 1416  are defined in ss. 206.01 and 206.86, respectively.
 1417         (e)“Fuel tax” means all state and county taxes authorized
 1418  or imposed under chapter 206, Florida Statutes, on fuel.
 1419         (f)“Motor vehicle” and “public highways” have the same
 1420  meanings as in s. 206.01, Florida Statutes.
 1421         (3)To receive a refund pursuant to this section, the fuel
 1422  purchaser must apply to the Department of Revenue by December
 1423  31, 2018. The refund application must include the following
 1424  information:
 1425         (a)The name and address of the person claiming the refund.
 1426         (b)The names and addresses of up to three owners of farms,
 1427  nurseries, groves, orchards, vineyards, gardens, or apiaries
 1428  whose agricultural products were shipped by the person seeking
 1429  the refund pursuant to this section.
 1430         (c)The sales invoice or other proof of purchase of the
 1431  fuel, showing the number of gallons of fuel purchased, the type
 1432  of fuel purchased, the date of purchase, and the name and place
 1433  of business of the dealer from whom the fuel was purchased.
 1434         (d)The license number or other identification number of
 1435  the motor vehicle that used the exempt fuel.
 1436         (e)An affidavit executed by the person seeking the refund
 1437  pursuant to this section, including a statement that he or she
 1438  purchased and used the fuel for which the refund is being
 1439  claimed during the period from September 10, 2017, through June
 1440  30, 2018, for an agricultural shipment.
 1441         (4)A person furnishing a false affidavit to the Department
 1442  of Revenue pursuant to subsection (3) is subject to the penalty
 1443  set forth in s. 206.11 and as otherwise provided by law.
 1444         (5)The tax imposed under s. 212.0501 does not apply to
 1445  fuel that is exempt under this section and for which a fuel
 1446  purchaser received a refund under this section.
 1447         (6)The Department of Revenue may, and all conditions are
 1448  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 1449  Florida Statutes, to administer this section.
 1450         (7)Notwithstanding any other law, emergency rules adopted
 1451  pursuant to subsection (6) are effective for 6 months after
 1452  adoption and may be renewed during the pendency of procedures to
 1453  adopt permanent rules addressing the subject of the emergency
 1454  rules.
 1455         (8) This section is considered a revenue law for the
 1456  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 1457  72.011, Florida Statutes, applies to this section.
 1458         (9)This section shall take effect upon becoming a law and
 1459  operate retroactively to September 10, 2017.
 1460         Section 40. Paragraph (m) is added to subsection (8) of
 1461  section 193.155, Florida Statutes, to read:
 1462         193.155 Homestead assessments.—Homestead property shall be
 1463  assessed at just value as of January 1, 1994. Property receiving
 1464  the homestead exemption after January 1, 1994, shall be assessed
 1465  at just value as of January 1 of the year in which the property
 1466  receives the exemption unless the provisions of subsection (8)
 1467  apply.
 1468         (8) Property assessed under this section shall be assessed
 1469  at less than just value when the person who establishes a new
 1470  homestead has received a homestead exemption as of January 1 of
 1471  either of the 2 immediately preceding years. A person who
 1472  establishes a new homestead as of January 1, 2008, is entitled
 1473  to have the new homestead assessed at less than just value only
 1474  if that person received a homestead exemption on January 1,
 1475  2007, and only if this subsection applies retroactive to January
 1476  1, 2008. For purposes of this subsection, a husband and wife who
 1477  owned and both permanently resided on a previous homestead shall
 1478  each be considered to have received the homestead exemption even
 1479  though only the husband or the wife applied for the homestead
 1480  exemption on the previous homestead. The assessed value of the
 1481  newly established homestead shall be determined as provided in
 1482  this subsection.
 1483         (m)For purposes of receiving an assessment reduction
 1484  pursuant to this subsection, an owner of a homestead property
 1485  that was significantly damaged or destroyed as a result of a
 1486  named tropical storm or hurricane may elect, in the calendar
 1487  year following the named tropical storm or hurricane, to have
 1488  the significantly damaged or destroyed homestead deemed to have
 1489  been abandoned as of the date of the named tropical storm or
 1490  hurricane even though the owner received a homestead exemption
 1491  on the property as of January 1 of the year immediately
 1492  following the named tropical storm or hurricane. The election
 1493  provided for in this paragraph is available only if the owner
 1494  establishes a new homestead as of January 1 of the second year
 1495  immediately following the storm or hurricane. This paragraph
 1496  shall apply to homestead property damaged or destroyed on or
 1497  after January 1, 2017.
 1498         Section 41. Paragraph (g) of subsection (7) of section
 1499  163.01, Florida Statutes, is amended to read:
 1500         163.01 Florida Interlocal Cooperation Act of 1969.—
 1501         (7)
 1502         (g)1. Notwithstanding any other provisions of this section,
 1503  any separate legal entity created under this section, the
 1504  membership of which is limited to municipalities and counties of
 1505  the state, and which may include a special district in addition
 1506  to a municipality or county or both, may acquire, own,
 1507  construct, improve, operate, and manage public facilities, or
 1508  finance facilities on behalf of any person, relating to a
 1509  governmental function or purpose, including, but not limited to,
 1510  wastewater facilities, water or alternative water supply
 1511  facilities, and water reuse facilities, which may serve
 1512  populations within or outside of the members of the entity.
 1513  Notwithstanding s. 367.171(7), any separate legal entity created
 1514  under this paragraph is not subject to Public Service Commission
 1515  jurisdiction. The separate legal entity may not provide utility
 1516  services within the service area of an existing utility system
 1517  unless it has received the consent of the utility.
 1518         2. For purposes of this paragraph, the term:
 1519         a. “Host government” means the governing body of the
 1520  county, if the largest number of equivalent residential
 1521  connections currently served by a system of the utility is
 1522  located in the unincorporated area, or the governing body of a
 1523  municipality, if the largest number of equivalent residential
 1524  connections currently served by a system of the utility is
 1525  located within that municipality’s boundaries.
 1526         b. “Separate legal entity” means any entity created by
 1527  interlocal agreement the membership of which is limited to two
 1528  or more special districts, municipalities, or counties of the
 1529  state, but which entity is legally separate and apart from any
 1530  of its member governments.
 1531         c. “System” means a water or wastewater facility or group
 1532  of such facilities owned by one entity or affiliate entities.
 1533         d. “Utility” means a water or wastewater utility and
 1534  includes every person, separate legal entity, lessee, trustee,
 1535  or receiver owning, operating, managing, or controlling a
 1536  system, or proposing construction of a system, who is providing,
 1537  or proposes to provide, water or wastewater service to the
 1538  public for compensation.
 1539         3. A separate legal entity that seeks to acquire any
 1540  utility shall notify the host government in writing by certified
 1541  mail about the contemplated acquisition not less than 30 days
 1542  before any proposed transfer of ownership, use, or possession of
 1543  any utility assets by such separate legal entity. The potential
 1544  acquisition notice shall be provided to the legislative head of
 1545  the governing body of the host government and to its chief
 1546  administrative officer and shall provide the name and address of
 1547  a contact person for the separate legal entity and information
 1548  identified in s. 367.071(4)(a) concerning the contemplated
 1549  acquisition.
 1550         4.a. Within 30 days following receipt of the notice, the
 1551  host government may adopt a resolution to become a member of the
 1552  separate legal entity, adopt a resolution to approve the utility
 1553  acquisition, or adopt a resolution to prohibit the utility
 1554  acquisition by the separate legal entity if the host government
 1555  determines that the proposed acquisition is not in the public
 1556  interest. A resolution adopted by the host government which
 1557  prohibits the acquisition may include conditions that would make
 1558  the proposal acceptable to the host government.
 1559         b. If a host government adopts a membership resolution, the
 1560  separate legal entity shall accept the host government as a
 1561  member on the same basis as its existing members before any
 1562  transfer of ownership, use, or possession of the utility or the
 1563  utility facilities. If a host government adopts a resolution to
 1564  approve the utility acquisition, the separate legal entity may
 1565  complete the acquisition. If a host government adopts a
 1566  prohibition resolution, the separate legal entity may not
 1567  acquire the utility within that host government’s territory
 1568  without the specific consent of the host government by future
 1569  resolution. If a host government does not adopt a prohibition
 1570  resolution or an approval resolution, the separate legal entity
 1571  may proceed to acquire the utility after the 30-day notice
 1572  period without further notice.
 1573         5. After the acquisition or construction of any utility
 1574  systems by a separate legal entity created under this paragraph,
 1575  revenues or any other income may not be transferred or paid to a
 1576  member of a separate legal entity, or to any other special
 1577  district, county, or municipality, from user fees or other
 1578  charges or revenues generated from customers that are not
 1579  physically located within the jurisdictional or service delivery
 1580  boundaries of the member, special district, county, or
 1581  municipality receiving the transfer or payment. Any transfer or
 1582  payment to a member, special district, or other local government
 1583  must be solely from user fees or other charges or revenues
 1584  generated from customers that are physically located within the
 1585  jurisdictional or service delivery boundaries of the member,
 1586  special district, or local government receiving the transfer of
 1587  payment.
 1588         6. This section is an alternative provision otherwise
 1589  provided by law as authorized in s. 4, Art. VIII of the State
 1590  Constitution for any transfer of power as a result of an
 1591  acquisition of a utility by a separate legal entity from a
 1592  municipality, county, or special district.
 1593         7. The entity may finance or refinance the acquisition,
 1594  construction, expansion, and improvement of such facilities
 1595  relating to a governmental function or purpose through the
 1596  issuance of its bonds, notes, or other obligations under this
 1597  section or as otherwise authorized by law. The entity has all
 1598  the powers provided by the interlocal agreement under which it
 1599  is created or which are necessary to finance, own, operate, or
 1600  manage the public facility, including, without limitation, the
 1601  power to establish rates, charges, and fees for products or
 1602  services provided by it, the power to levy special assessments,
 1603  the power to sell or finance all or a portion of such facility,
 1604  and the power to contract with a public or private entity to
 1605  manage and operate such facilities or to provide or receive
 1606  facilities, services, or products. Except as may be limited by
 1607  the interlocal agreement under which the entity is created, all
 1608  of the privileges, benefits, powers, and terms of s. 125.01,
 1609  relating to counties, and s. 166.021, relating to
 1610  municipalities, are fully applicable to the entity. However,
 1611  neither the entity nor any of its members on behalf of the
 1612  entity may exercise the power of eminent domain over the
 1613  facilities or property of any existing water or wastewater plant
 1614  utility system, nor may the entity acquire title to any water or
 1615  wastewater plant utility facilities, other facilities, or
 1616  property which was acquired by the use of eminent domain after
 1617  the effective date of this act. Bonds, notes, and other
 1618  obligations issued by the entity are issued on behalf of the
 1619  public agencies that are members of the entity.
 1620         8. Any entity created under this section may also issue
 1621  bond anticipation notes in connection with the authorization,
 1622  issuance, and sale of bonds. The bonds may be issued as serial
 1623  bonds or as term bonds or both. Any entity may issue capital
 1624  appreciation bonds or variable rate bonds. Any bonds, notes, or
 1625  other obligations must be authorized by resolution of the
 1626  governing body of the entity and bear the date or dates; mature
 1627  at the time or times, not exceeding 40 years from their
 1628  respective dates; bear interest at the rate or rates; be payable
 1629  at the time or times; be in the denomination; be in the form;
 1630  carry the registration privileges; be executed in the manner; be
 1631  payable from the sources and in the medium or payment and at the
 1632  place; and be subject to the terms of redemption, including
 1633  redemption prior to maturity, as the resolution may provide. If
 1634  any officer whose signature, or a facsimile of whose signature,
 1635  appears on any bonds, notes, or other obligations ceases to be
 1636  an officer before the delivery of the bonds, notes, or other
 1637  obligations, the signature or facsimile is valid and sufficient
 1638  for all purposes as if he or she had remained in office until
 1639  the delivery. The bonds, notes, or other obligations may be sold
 1640  at public or private sale for such price as the governing body
 1641  of the entity shall determine. Pending preparation of the
 1642  definitive bonds, the entity may issue interim certificates,
 1643  which shall be exchanged for the definitive bonds. The bonds may
 1644  be secured by a form of credit enhancement, if any, as the
 1645  entity deems appropriate. The bonds may be secured by an
 1646  indenture of trust or trust agreement. In addition, the
 1647  governing body of the legal entity may delegate, to an officer,
 1648  official, or agent of the legal entity as the governing body of
 1649  the legal entity may select, the power to determine the time;
 1650  manner of sale, public or private; maturities; rate of interest,
 1651  which may be fixed or may vary at the time and in accordance
 1652  with a specified formula or method of determination; and other
 1653  terms and conditions as may be deemed appropriate by the
 1654  officer, official, or agent so designated by the governing body
 1655  of the legal entity. However, the amount and maturity of the
 1656  bonds, notes, or other obligations and the interest rate of the
 1657  bonds, notes, or other obligations must be within the limits
 1658  prescribed by the governing body of the legal entity and its
 1659  resolution delegating to an officer, official, or agent the
 1660  power to authorize the issuance and sale of the bonds, notes, or
 1661  other obligations.
 1662         9. Bonds, notes, or other obligations issued under this
 1663  paragraph may be validated as provided in chapter 75. The
 1664  complaint in any action to validate the bonds, notes, or other
 1665  obligations must be filed only in the Circuit Court for Leon
 1666  County. The notice required to be published by s. 75.06 must be
 1667  published in Leon County and in each county that is a member of
 1668  the entity issuing the bonds, notes, or other obligations, or in
 1669  which a member of the entity is located, and the complaint and
 1670  order of the circuit court must be served only on the State
 1671  Attorney of the Second Judicial Circuit and on the state
 1672  attorney of each circuit in each county that is a member of the
 1673  entity issuing the bonds, notes, or other obligations or in
 1674  which a member of the entity is located. Section 75.04(2) does
 1675  not apply to a complaint for validation brought by the legal
 1676  entity.
 1677         10. The accomplishment of the authorized purposes of a
 1678  legal entity created under this paragraph is in all respects for
 1679  the benefit of the people of the state, for the increase of
 1680  their commerce and prosperity, and for the improvement of their
 1681  health and living conditions. Since the legal entity will
 1682  perform essential governmental functions for the public health,
 1683  safety, and welfare in accomplishing its purposes, the legal
 1684  entity is not required to pay any taxes or assessments of any
 1685  kind whatsoever upon any property acquired or used by it for
 1686  such purposes or upon any revenues at any time received by it,
 1687  whether the property is within or outside the jurisdiction of
 1688  members of the entity. The exemption provided in this paragraph
 1689  applies regardless of whether the separate legal entity enters
 1690  into agreements with private firms or entities to manage,
 1691  operate, or improve the utilities owned by the separate legal
 1692  entity. The bonds, notes, and other obligations of an entity,
 1693  their transfer, and the income therefrom, including any profits
 1694  made on the sale thereof, are at all times free from taxation of
 1695  any kind by the state or by any political subdivision or other
 1696  agency or instrumentality thereof. The exemption granted in this
 1697  subparagraph is not applicable to any tax imposed by chapter 220
 1698  on interest, income, or profits on debt obligations owned by
 1699  corporations.
 1700         Section 42. Subsection (2) of section 206.052, Florida
 1701  Statutes, is renumbered as subsection (3), and a new subsection
 1702  (2) is added to that section, to read:
 1703         206.052 Export of tax-free fuels.—
 1704         (2)A terminal supplier may purchase taxable motor fuels
 1705  from another terminal supplier at a terminal without paying the
 1706  tax imposed pursuant to this part only under the following
 1707  circumstances:
 1708         (a)The terminal supplier who purchased the motor fuel will
 1709  sell the motor fuel to a licensed exporter for immediate export
 1710  from the state.
 1711         (b)The terminal supplier who purchased the motor fuel has
 1712  designated to the terminal supplier who sold the motor fuel the
 1713  destination for delivery of the fuel to a location outside the
 1714  state.
 1715         (c)The terminal supplier who purchased the motor fuel is
 1716  licensed in the state of destination and has supplied the
 1717  terminal supplier who sold the motor fuel with that license
 1718  number.
 1719         (d)The licensed exporter has not been barred from making
 1720  tax-free exports by the department for violation of s.
 1721  206.051(5).
 1722         (e)The terminal supplier who sold the motor fuel to the
 1723  other terminal supplier collects and remits to the state of
 1724  destination all taxes imposed by the destination state on the
 1725  fuel.
 1726         Section 43. Effective July 1, 2019, section 206.9826,
 1727  Florida Statutes, is created to read:
 1728         206.9826 Refund for certain air carriers.—An air carrier
 1729  conducting scheduled operations or all-cargo operations that are
 1730  authorized under 14 C.F.R. part 121, 14 C.F.R. part 129, or 14
 1731  C.F.R. part 135, is entitled to receive a refund of 1.42 cents
 1732  per gallon of the taxes imposed by this part on aviation fuel
 1733  purchased by such air carrier. The refund provided under this
 1734  section plus the refund provided under s. 206.9855 may not
 1735  exceed 4.27 cents per gallon of aviation fuel purchased by an
 1736  air carrier.
 1737         Section 44. The amendments made by this act to ss.
 1738  197.3631, 197.572, and 197.573, Florida Statutes, and the
 1739  creation by this act of s. 193.0237, Florida Statutes, first
 1740  apply to taxes and special assessments levied in 2018.
 1741         Section 45. For the 2018-2019 fiscal year, the sum of
 1742  $91,319 in nonrecurring funds is appropriated from the General
 1743  Revenue Fund to the Department of Revenue to implement the
 1744  provisions of this act.
 1745         Section 46. Except as otherwise expressly provided in this
 1746  act and except for this section, which shall take effect upon
 1747  this act becoming a law, this act shall take effect July 1,
 1748  2018.
 1749  
 1750  ================= T I T L E  A M E N D M E N T ================
 1751  And the title is amended as follows:
 1752         Delete everything before the enacting clause
 1753  and insert:
 1754                        A bill to be entitled                      
 1755         An act relating to taxation; amending s. 28.241, F.S.;
 1756         specifying that certain filing fees for trial and
 1757         appellate proceedings must be deposited into the State
 1758         Courts Revenue Trust Fund rather than the General
 1759         Revenue Fund; amending s. 159.621, F.S.; providing a
 1760         documentary stamp tax exemption for notes and
 1761         mortgages that are given in connection with a loan
 1762         made by or on behalf of a housing financing authority;
 1763         providing requirements for the exemption; revising
 1764         applicability; creating s. 193.0237, F.S.; defining
 1765         terms; prohibiting separate ad valorem taxes or non-ad
 1766         valorem assessments against the land upon which a
 1767         multiple parcel building is located; specifying
 1768         requirements for property appraisers in allocating the
 1769         value of land containing a multiple parcel building
 1770         among the parcels; providing that a condominium,
 1771         timeshare, or cooperative may be created within a
 1772         parcel in a multiple parcel building; specifying the
 1773         allocation of land value to the assessed value of
 1774         parcels containing condominiums and of parcels
 1775         containing cooperatives; requiring each parcel in a
 1776         multiple parcel building to be assigned a tax folio
 1777         number; providing an exception; providing construction
 1778         relating to the survival and enforceability of
 1779         recorded instrument provisions affecting a certain
 1780         parcel in a multiple parcel building; providing
 1781         applicability; creating s. 193.4516, F.S.; specifying
 1782         a limitation on ad valorem tax assessments for
 1783         tangible personal property that is owned and operated
 1784         by a citrus fruit packing or processing facility and
 1785         that is unused due to the effects of a certain
 1786         hurricane or to citrus greening; defining the term
 1787         “citrus”; providing retroactive applicability;
 1788         amending s. 193.461, F.S.; providing that certain
 1789         lands classified for assessment purposes as
 1790         agricultural lands which are not being used for
 1791         agricultural production must continue to be classified
 1792         as agricultural lands until a specified date;
 1793         providing construction; providing applicability;
 1794         amending s. 196.173, F.S.; revising the military
 1795         operations that qualify certain servicemembers for an
 1796         additional ad valorem tax exemption; amending s.
 1797         196.24, F.S.; deleting a condition for unremarried
 1798         spouses of deceased disabled ex-servicemembers to
 1799         claim a certain ad valorem tax exemption; amending s.
 1800         197.3631, F.S.; specifying requirements for the levy
 1801         and allocation of non-ad valorem assessments on land
 1802         containing a multiple parcel building; defining the
 1803         terms “multiple parcel building” and “parcel”;
 1804         amending s. 197.572, F.S.; providing that easements
 1805         supporting improvements that may be constructed above
 1806         lands survive tax sales and deeds of such lands;
 1807         amending s. 197.573, F.S.; specifying that a provision
 1808         relating to the survival and enforceability of
 1809         restrictions and covenants after a tax sale applies to
 1810         recorded instruments other than deeds; revising
 1811         covenants that are excluded from applicability;
 1812         amending s. 201.02, F.S.; providing a documentary
 1813         stamp tax exemption for certain instruments
 1814         transferring or conveying homestead property interests
 1815         between spouses; providing applicability; defining the
 1816         term “homestead property”; creating s. 201.25, F.S.;
 1817         providing exemptions from documentary stamp taxes for
 1818         certain loans made by the Florida Small Business
 1819         Emergency Bridge Loan Program and the Agricultural
 1820         Economic Development Program; amending s. 206.9952,
 1821         F.S.; conforming provisions to changes made by the
 1822         act; amending s. 206.9955, F.S.; delaying the
 1823         effective date of certain taxes on natural gas fuel;
 1824         revising the calculation of certain taxes by the
 1825         Department of Revenue; amending s. 206.996, F.S.;
 1826         conforming a provision to changes made by the act;
 1827         creating s. 210.205, F.S.; requiring the H. Lee
 1828         Moffitt Cancer Center and Research Institute to report
 1829         information regarding the expenditure of cigarette tax
 1830         distributions to the Office of Economic and
 1831         Demographic Research; amending s. 212.031, F.S.;
 1832         reducing the tax levied on rental or license fees
 1833         charged for the use of real property; amending s.
 1834         212.055, F.S.; revising the definition of the term
 1835         “infrastructure” for purposes of the local government
 1836         infrastructure surtax; amending s. 212.08, F.S.;
 1837         revising, at specified timeframes, the total amount of
 1838         community contribution tax credits which may be
 1839         granted; providing an exemption from the sales and use
 1840         tax for certain tangible personal property donated by
 1841         a dealer to certain s. 501(c)(3) organizations;
 1842         defining the term “donate”; revising applicability of
 1843         a sales and use tax exemption for certain charges for
 1844         electricity and steam uses; defining the term “NAICS”;
 1845         providing a sales and use tax exemption for recycling
 1846         roll off containers used by certain businesses for
 1847         certain purposes; defining the term “NAICS”; amending
 1848         s. 212.12, F.S.; requiring the department to make
 1849         available the tax amounts and brackets applicable to
 1850         transactions subject to the sales tax on commercial
 1851         leases of real property; creating s. 212.205, F.S.;
 1852         requiring certain recipients of sales tax
 1853         distributions to report information related to
 1854         expenditures of those distributions to the Office of
 1855         Economic and Demographic Research; creating s.
 1856         218.135, F.S.; requiring the Legislature to
 1857         appropriate funds to offset reductions in ad valorem
 1858         taxes as a result of certain assessment limitations on
 1859         the value of certain citrus packing and processing
 1860         equipment; specifying requirements for such counties
 1861         and jurisdictions to apply to participate in the
 1862         distribution; specifying the calculation of such
 1863         reductions; providing for a reversion of a share of
 1864         funds if such county or jurisdiction fails to apply;
 1865         providing an appropriation; amending s. 220.183, F.S.;
 1866         revising, at specified timeframes, the total amount of
 1867         community contribution tax credits that may be
 1868         granted; amending s. 220.1845, F.S.; increasing, for a
 1869         specified fiscal year, the total amount of
 1870         contaminated site rehabilitation tax credits; amending
 1871         s. 318.14, F.S.; providing a specified reduction in
 1872         civil penalty for persons who are cited for certain
 1873         noncriminal traffic infractions and who elect to
 1874         attend a certain driver improvement course; deleting
 1875         the requirement that a specified percentage of the
 1876         civil penalty be deposited in the State Courts Revenue
 1877         Trust Fund; amending s. 318.15, F.S.; conforming a
 1878         provision to changes made by the act; amending s.
 1879         320.08, F.S.; revising a condition under which certain
 1880         truck tractors and heavy trucks used for certain
 1881         purposes are eligible for specified license plate
 1882         fees; amending s. 376.30781, F.S.; increasing, for a
 1883         specified fiscal year, the total amount of tax credits
 1884         for the rehabilitation of drycleaning-solvent
 1885         contaminated sites and brownfield sites in designated
 1886         brownfield areas; amending s. 624.5105, F.S.;
 1887         revising, at specified timeframes, the total amount of
 1888         community contribution tax credits that may be
 1889         granted; amending s. 741.01, F.S.; providing for a
 1890         certain fee paid to the clerk of the circuit court for
 1891         the issuance of a marriage license to be deposited
 1892         into the State Courts Revenue Trust Fund, rather than
 1893         the General Revenue Fund; providing sales tax
 1894         exemptions for the retail sale of certain clothing and
 1895         school supplies during a specified timeframe; defining
 1896         terms; providing exceptions; authorizing certain
 1897         dealers to opt out of participating in such tax
 1898         exemption; providing requirements for such dealers;
 1899         authorizing the department to adopt emergency rules;
 1900         providing an appropriation; providing a sales tax
 1901         exemption for specified disaster preparedness supplies
 1902         during a specified timeframe; authorizing the
 1903         department to adopt emergency rules; providing
 1904         exceptions to the exemption; providing an
 1905         appropriation; providing a sales tax exemption, during
 1906         a specified timeframe, for certain equipment used to
 1907         generate emergency electric energy in nursing homes
 1908         and assisted living facilities; requiring a purchaser
 1909         to provide a dealer with a specified affidavit;
 1910         specifying a limit to the exemption; providing
 1911         procedures and requirements for filing applications
 1912         for a refund of previously paid taxes; providing
 1913         penalties for the furnishing of false affidavits;
 1914         providing rulemaking authority to the department;
 1915         providing construction; providing retroactive
 1916         operation; providing a sales tax exemption for certain
 1917         fencing materials used in agriculture during a
 1918         specified timeframe; providing procedures and
 1919         requirements for filing applications for the refund of
 1920         previously paid taxes; providing penalties for the
 1921         furnishing of false affidavits; providing rulemaking
 1922         authority to the department; providing construction;
 1923         providing retroactive applicability; providing a sales
 1924         tax exemption for certain building materials used to
 1925         repair nonresidential farm buildings and purchased
 1926         during a specified timeframe; defining terms;
 1927         providing procedures and requirements for filing
 1928         applications for a refund of taxes previously paid;
 1929         providing penalties for the furnishing of false
 1930         affidavits; providing rulemaking authority to the
 1931         department; providing construction; providing
 1932         retroactive applicability; providing an exemption from
 1933         taxes on fuel used for agricultural shipment and
 1934         purchased and used during a specified timeframe;
 1935         defining terms; providing procedures and requirements
 1936         for filing applications for a refund of previously
 1937         paid taxes; providing penalties for the furnishing of
 1938         false affidavits; providing applicability of a certain
 1939         tax; providing rulemaking authority to the department;
 1940         providing construction; providing retroactive
 1941         applicability; amending s. 193.155, F.S.; providing
 1942         that owners of homestead property that was
 1943         significantly damaged or destroyed as a result of a
 1944         named tropical storm or hurricane may elect to have
 1945         such property deemed abandoned, for the purpose of
 1946         receiving a certain assessment reduction, if the owner
 1947         establishes a new homestead property by a specified
 1948         date; providing retroactive applicability; amending s.
 1949         163.01, F.S.; specifying the applicability of a
 1950         certain tax exemption for property located within or
 1951         outside the jurisdiction of specified legal entities
 1952         created under the Florida Interlocal Cooperation Act
 1953         of 1969; amending s. 206.052, F.S.; exempting certain
 1954         terminal suppliers from paying the motor fuel tax
 1955         under specified circumstances; creating s. 206.9826,
 1956         F.S.; providing that certain air carriers are entitled
 1957         to receive a specified refund on purchased aviation
 1958         fuel; specifying a limitation on such refund;
 1959         providing applicability; providing an appropriation;
 1960         providing effective dates.