Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. CS/HB 7097, 1st Eng.
       
       
       
       
       
       
                                Ì882296LÎ882296                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  03/11/2020           .                                
                                       .                                
                Floor: 1/RS/2R         .                                
             03/12/2020 07:00 PM       .                                
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       The Committee on Appropriations (Stargel and Gainer) recommended
       the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 189.033, Florida Statutes, is amended to
    6  read:
    7         189.033 Independent special district services in
    8  disproportionally affected county; rate reduction for providers
    9  providing economic benefits.—If the governing body of an
   10  independent special district that provides water, wastewater,
   11  and sanitation services in a disproportionally affected county,
   12  as defined in s. 288.106(8), determines that a new user or the
   13  expansion of an existing user of one or more of its utility
   14  systems will provide a significant benefit to the community in
   15  terms of increased job opportunities, economies of scale, or
   16  economic development in the area, the governing body may
   17  authorize a reduction of its rates, fees, or charges for that
   18  user for a specified period of time. A governing body that
   19  exercises this power must do so by resolution that states the
   20  anticipated economic benefit justifying the reduction as well as
   21  the period of time that the reduction will remain in place. As
   22  used in this section, the term “disproportionally affected
   23  county” means Bay County, Escambia County, Franklin County, Gulf
   24  County, Okaloosa County, Santa Rosa County, Walton County, or
   25  Wakulla County.
   26         Section 2. Paragraphs (c) and (d) of subsection (11) of
   27  section 192.001, Florida Statutes, are amended to read:
   28         192.001 Definitions.—All definitions set out in chapters 1
   29  and 200 that are applicable to this chapter are included herein.
   30  In addition, the following definitions shall apply in the
   31  imposition of ad valorem taxes:
   32         (11) “Personal property,” for the purposes of ad valorem
   33  taxation, shall be divided into four categories as follows:
   34         (c)1. “Inventory” means only those chattels consisting of
   35  items commonly referred to as goods, wares, and merchandise (as
   36  well as inventory) which are held for sale or lease to customers
   37  in the ordinary course of business. Supplies and raw materials
   38  shall be considered to be inventory only to the extent that they
   39  are acquired for sale or lease to customers in the ordinary
   40  course of business or will physically become a part of
   41  merchandise intended for sale or lease to customers in the
   42  ordinary course of business. Partially finished products which
   43  when completed will be held for sale or lease to customers in
   44  the ordinary course of business shall be deemed items of
   45  inventory. All livestock shall be considered inventory. Items of
   46  inventory held for lease to customers in the ordinary course of
   47  business, rather than for sale, shall be deemed inventory only
   48  prior to the initial lease of such items. For the purposes of
   49  this section, fuels used in the production of electricity shall
   50  be considered inventory.
   51         2. “Inventory” also means construction and agricultural
   52  equipment weighing 1,000 pounds or more that is returned to a
   53  dealership under a rent-to-purchase option and held for sale to
   54  customers in the ordinary course of business. This subparagraph
   55  may not be considered in determining whether property that is
   56  not construction and agricultural equipment weighing 1,000
   57  pounds or more that is returned under a rent-to-purchase option
   58  is inventory under subparagraph 1.
   59         3.Notwithstanding any provision in this section to the
   60  contrary, the term “inventory,” for all levies other than school
   61  district levies, also means construction equipment owned by a
   62  heavy equipment rental dealer that is for sale or short-term
   63  rental in the normal course of business on the annual assessment
   64  date. For the purposes of this chapter and chapter 196, the term
   65  “heavy equipment rental dealer” means a person or an entity
   66  principally engaged in the business of short-term rental and
   67  sale of equipment described under 532412 of the North American
   68  Industry Classification System, including attachments for the
   69  equipment or other ancillary equipment. As used in this
   70  subparagraph, the term “short-term rental” means the rental of a
   71  dealer’s heavy equipment rental property for less than 365 days
   72  under an open-ended contract or under a contract with unlimited
   73  terms. The prior short-term rental of any construction or
   74  industrial equipment does not disqualify such property from
   75  qualifying as inventory under this paragraph following the term
   76  of such rental. The term “inventory” does not include heavy
   77  equipment rented with an operator.
   78         (d) “Tangible personal property” means all goods, chattels,
   79  and other articles of value (but does not include the vehicular
   80  items enumerated in s. 1(b), Art. VII of the State Constitution
   81  and elsewhere defined) capable of manual possession and whose
   82  chief value is intrinsic to the article itself. “Construction
   83  work in progress” consists of those items of tangible personal
   84  property commonly known as fixtures, machinery, and equipment
   85  when in the process of being installed in new or expanded
   86  improvements to real property and whose value is materially
   87  enhanced upon connection or use with a preexisting, taxable,
   88  operational system or facility. Construction work in progress
   89  shall be deemed substantially completed when connected with the
   90  preexisting, taxable, operational system or facility. For the
   91  purposes of tangible personal property constructed or installed
   92  by an electric utility, construction work in progress is not
   93  deemed substantially completed unless all permits or approvals
   94  required to generate electricity for sale, excluding test
   95  generation, have been received or approved. Inventory and
   96  household goods are expressly excluded from this definition.
   97         Section 3. Section 193.019, Florida Statutes, is created to
   98  read:
   99         193.019 Hospitals; community benefit reporting.—
  100         (1)As used in this section, the term:
  101         (a)“Department” means the Department of Revenue.
  102         (b)“Hospital” has the same meaning as in s. 196.012(8).
  103         (2)By April 1 of each year, a county property appraiser
  104  shall calculate and submit to the department the valuation of
  105  the property tax exemption for the prior tax year granted
  106  pursuant to s. 196.196 or s. 196.197 for each property owned by
  107  a hospital.
  108         (3)A hospital shall submit to the department its Internal
  109  Revenue Service Form 990, Schedule H, within 30 business days
  110  after the filing of the form with the Internal Revenue Service.
  111  The hospital shall also submit a document showing the
  112  attribution of the net community benefit expense shown in Form
  113  990 to each county where its property is located. A county may
  114  attribute net community benefit expense to its property located
  115  in a county based on services and activities provided in the
  116  county to residents of the county.
  117         (4)The department must determine whether the net community
  118  benefit expense attributed to property located in a county
  119  equals or exceeds the tax reduction resulting from the
  120  exemptions described in subsection (2).
  121         (5)If the department determines that the net community
  122  benefit expense does not equal or exceed the value of the
  123  exemption, it shall notify the respective property appraiser to
  124  reduce the exemption proportionately so that it equals the ratio
  125  of the tax reduction to the net community benefit expense.
  126         (6)The department shall publish the data collected
  127  pursuant to this section for each hospital from a county
  128  property appraiser, including the net community benefit expense
  129  reported in the Internal Revenue Service Form 990, Schedule H.
  130         (7)The department shall adopt a form by rule to administer
  131  this section.
  132         Section 4. Section 193.1557, Florida Statutes, is created
  133  to read:
  134         193.1557Assessment of certain property damaged or
  135  destroyed by Hurricane Michael.—For property damaged or
  136  destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
  137  193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
  138  additions, or improvements commenced within 5 years after
  139  January 1, 2019. This section applies to the 2019-2023 tax rolls
  140  and shall stand repealed on December 31, 2023.
  141         Section 5. Paragraph (e) of subsection (3) of section
  142  194.011, Florida Statutes, is amended to read:
  143         194.011 Assessment notice; objections to assessments.—
  144         (3) A petition to the value adjustment board must be in
  145  substantially the form prescribed by the department.
  146  Notwithstanding s. 195.022, a county officer may not refuse to
  147  accept a form provided by the department for this purpose if the
  148  taxpayer chooses to use it. A petition to the value adjustment
  149  board must be signed by the taxpayer or be accompanied at the
  150  time of filing by the taxpayer’s written authorization or power
  151  of attorney, unless the person filing the petition is listed in
  152  s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a
  153  petition with a value adjustment board without the taxpayer’s
  154  signature or written authorization by certifying under penalty
  155  of perjury that he or she has authorization to file the petition
  156  on behalf of the taxpayer. If a taxpayer notifies the value
  157  adjustment board that a petition has been filed for the
  158  taxpayer’s property without his or her consent, the value
  159  adjustment board may require the person filing the petition to
  160  provide written authorization from the taxpayer authorizing the
  161  person to proceed with the appeal before a hearing is held. If
  162  the value adjustment board finds that a person listed in s.
  163  194.034(1)(a) willfully and knowingly filed a petition that was
  164  not authorized by the taxpayer, the value adjustment board shall
  165  require such person to provide the taxpayer’s written
  166  authorization for representation to the value adjustment board
  167  clerk before any petition filed by that person is heard, for 1
  168  year after imposition of such requirement by the value
  169  adjustment board. A power of attorney or written authorization
  170  is valid for 1 assessment year, and a new power of attorney or
  171  written authorization by the taxpayer is required for each
  172  subsequent assessment year. A petition shall also describe the
  173  property by parcel number and shall be filed as follows:
  174         (e)1. A condominium association, a cooperative association,
  175  or any homeowners’ association as defined in s. 723.075, with
  176  approval of its board of administration or directors, may file
  177  with the value adjustment board a single joint petition on
  178  behalf of any association members who own parcels of property
  179  which the property appraiser determines are substantially
  180  similar with respect to location, proximity to amenities, number
  181  of rooms, living area, and condition. The condominium
  182  association, cooperative association, or homeowners’ association
  183  as defined in s. 723.075 shall provide the unit owners with
  184  notice of its intent to petition the value adjustment board by
  185  hand delivery or certified mail, return receipt requested,
  186  except that such notice may be electronically transmitted to a
  187  unit owner who has expressly consented in writing to receiving
  188  notices by electronic transmission. If the association is a
  189  condominium association or cooperative association, the notice
  190  must also be posted conspicuously on the condominium or
  191  cooperative property in the same manner as a notice of board
  192  meeting under ss. 718.112(2) and 719.106(1). Such notice must
  193  and shall provide at least 14 20 days for a unit owner to elect,
  194  in writing, that his or her unit not be included in the
  195  petition.
  196         2.A condominium association, a cooperative association, or
  197  a homeowners’ association as defined in s. 723.075 which has
  198  filed a single joint petition under this subsection may continue
  199  to represent, prosecute on behalf of, and defend the unit owners
  200  through any related subsequent proceeding in any tribunal,
  201  including judicial review under part II of this chapter and any
  202  appeals. This subparagraph is intended to clarify existing law
  203  and applies to cases pending on July 1, 2020, and to cases
  204  beginning thereafter.
  205         Section 6. Subsection (1) of section 194.035, Florida
  206  Statutes, is amended to read:
  207         194.035 Special magistrates; property evaluators.—
  208         (1) In counties having a population of more than 75,000,
  209  the board shall appoint special magistrates for the purpose of
  210  taking testimony and making recommendations to the board, which
  211  recommendations the board may act upon without further hearing.
  212  These special magistrates may not be elected or appointed
  213  officials or employees of the county but shall be selected from
  214  a list of those qualified individuals who are willing to serve
  215  as special magistrates. Employees and elected or appointed
  216  officials of a taxing jurisdiction or of the state may not serve
  217  as special magistrates. The clerk of the board shall annually
  218  notify such individuals or their professional associations to
  219  make known to them that opportunities to serve as special
  220  magistrates exist. The Department of Revenue shall provide a
  221  list of qualified special magistrates to any county with a
  222  population of 75,000 or less. Subject to appropriation, the
  223  department shall reimburse counties with a population of 75,000
  224  or less for payments made to special magistrates appointed for
  225  the purpose of taking testimony and making recommendations to
  226  the value adjustment board pursuant to this section. The
  227  department shall establish a reasonable range for payments per
  228  case to special magistrates based on such payments in other
  229  counties. Requests for reimbursement of payments outside this
  230  range shall be justified by the county. If the total of all
  231  requests for reimbursement in any year exceeds the amount
  232  available pursuant to this section, payments to all counties
  233  shall be prorated accordingly. If a county having a population
  234  less than 75,000 does not appoint a special magistrate to hear
  235  each petition, the person or persons designated to hear
  236  petitions before the value adjustment board or the attorney
  237  appointed to advise the value adjustment board shall attend the
  238  training provided pursuant to subsection (3), regardless of
  239  whether the person would otherwise be required to attend, but
  240  shall not be required to pay the tuition fee specified in
  241  subsection (3). A special magistrate appointed to hear issues of
  242  exemptions, classifications, and determinations that a change of
  243  ownership, a change of ownership or control, or a qualifying
  244  improvement has occurred shall be a member of The Florida Bar
  245  with no less than 5 years’ experience in the area of ad valorem
  246  taxation. A special magistrate appointed to hear issues
  247  regarding the valuation of real estate shall be a state
  248  certified real estate appraiser with not less than 5 years’
  249  experience in real property valuation. A special magistrate
  250  appointed to hear issues regarding the valuation of tangible
  251  personal property shall be a designated member of a nationally
  252  recognized appraiser’s organization with not less than 5 years’
  253  experience in tangible personal property valuation. A special
  254  magistrate need not be a resident of the county in which he or
  255  she serves. A special magistrate may not represent a person
  256  before the board in any tax year during which he or she has
  257  served that board as a special magistrate. An appraisal may not
  258  be submitted as evidence to a value adjustment board in any year
  259  that the person who performed the appraisal serves as a special
  260  magistrate to that value adjustment board. Before appointing a
  261  special magistrate, a value adjustment board shall verify the
  262  special magistrate’s qualifications. The value adjustment board
  263  shall ensure that the selection of special magistrates is based
  264  solely upon the experience and qualifications of the special
  265  magistrate and is not influenced by the property appraiser. The
  266  special magistrate shall accurately and completely preserve all
  267  testimony and, in making recommendations to the value adjustment
  268  board, shall include proposed findings of fact, conclusions of
  269  law, and reasons for upholding or overturning the determination
  270  of the property appraiser. The expense of hearings before
  271  magistrates and any compensation of special magistrates shall be
  272  borne three-fifths by the board of county commissioners and two
  273  fifths by the school board. When appointing special magistrates
  274  or when scheduling special magistrates for specific hearings,
  275  the board, the board attorney, and the board clerk may not
  276  consider the dollar amount or percentage of any assessment
  277  reductions recommended by any special magistrate in the current
  278  year or in any previous year.
  279         Section 7. Subsection (2) of section 194.181, Florida
  280  Statutes, is amended to read:
  281         194.181 Parties to a tax suit.—
  282         (2)(a) In any case brought by a the taxpayer or a
  283  condominium association or cooperative association on behalf of
  284  some or all unit owners, contesting the assessment of any
  285  property, the county property appraiser is the shall be party
  286  defendant.
  287         (b) In any case brought by the property appraiser under
  288  pursuant to s. 194.036(1)(a) or (b), the taxpayer is the shall
  289  be party defendant.
  290         (c)1.In any case brought by the property appraiser under
  291  s. 194.036(1)(a) or (b) concerning a value adjustment board
  292  decision on a single joint petition filed by a condominium
  293  association or cooperative association under s. 194.011(3), the
  294  association and all unit owners included in the single joint
  295  petition are the party defendants.
  296         2.The condominium association or cooperative association
  297  must provide unit owners with notice of its intent to respond to
  298  or answer the property appraiser’s complaint and advise the unit
  299  owners that they may elect to:
  300         a.Retain their own counsel to defend the appeal;
  301         b.Choose not to defend the appeal; or
  302         c.Be represented together with unit owners by the
  303  association.
  304         3.The notice required in subparagraph 2. must be hand
  305  delivered or sent by certified mail, return receipt requested,
  306  to the unit owners, except that such notice may be
  307  electronically transmitted to a unit owner who has expressly
  308  consented in writing to receiving notices through electronic
  309  transmission. Additionally, the notice must be posted
  310  conspicuously on the condominium or cooperative property in the
  311  same manner as for notice of board meetings under ss. 718.112(2)
  312  and 719.106(1). The association must provide at least 14 days
  313  for unit owners to respond to the notice. Any unit owner who
  314  does not respond to the association’s notice will be represented
  315  by the association.
  316         (d) In any case brought by the property appraiser under
  317  pursuant to s. 194.036(1)(c), the value adjustment board is the
  318  shall be party defendant.
  319         Section 8. Paragraphs (a) and (b) of subsection (1) of
  320  section 195.073, Florida Statutes, are amended to read:
  321         195.073 Classification of property.—All items required by
  322  law to be on the assessment rolls must receive a classification
  323  based upon the use of the property. The department shall
  324  promulgate uniform definitions for all classifications. The
  325  department may designate other subclassifications of property.
  326  No assessment roll may be approved by the department which does
  327  not show proper classifications.
  328         (1) Real property must be classified according to the
  329  assessment basis of the land into the following classes:
  330         (a) Residential, subclassified into categories, one
  331  category for homestead property and one for nonhomestead
  332  property:
  333         1. Single family.
  334         2. Mobile homes.
  335         3. Multifamily, up to nine units.
  336         4. Condominiums.
  337         5. Cooperatives.
  338         6. Retirement homes.
  339         (b) Commercial and industrial, including apartments with
  340  more than nine units.
  341         Section 9. Subsection (2) and paragraph (a) of subsection
  342  (3) of section 195.096, Florida Statutes, are amended to read:
  343         195.096 Review of assessment rolls.—
  344         (2) The department shall conduct, no less frequently than
  345  once every 2 years, an in-depth review of the real property
  346  assessment roll rolls of each county. The department need not
  347  individually study every use-class of property set forth in s.
  348  195.073, but shall at a minimum study the level of assessment in
  349  relation to just value of each classification specified in
  350  subsection (3). Such in-depth review may include proceedings of
  351  the value adjustment board and the audit or review of procedures
  352  used by the counties to appraise property.
  353         (a) The department shall, at least 30 days prior to the
  354  beginning of an in-depth review in any county, notify the
  355  property appraiser in the county of the pending review. At the
  356  request of the property appraiser, the department shall consult
  357  with the property appraiser regarding the classifications and
  358  strata to be studied, in order that the review will be useful to
  359  the property appraiser in evaluating his or her procedures.
  360         (b) Every property appraiser whose upcoming roll is subject
  361  to an in-depth review shall, if requested by the department on
  362  or before January 1, deliver upon completion of the assessment
  363  roll a list of the parcel numbers of all parcels that did not
  364  appear on the assessment roll of the previous year, indicating
  365  the parcel number of the parent parcel from which each new
  366  parcel was created or “cut out.”
  367         (c) In conducting assessment ratio studies, the department
  368  must use all practicable steps, including stratified statistical
  369  and analytical reviews and sale-qualification studies, to
  370  maximize the representativeness or statistical reliability of
  371  samples of properties in tests of each classification, stratum,
  372  or roll made the subject of a ratio study published by it. The
  373  department shall document and retain records of the measures of
  374  representativeness of the properties studied in compliance with
  375  this section. Such documentation must include a record of
  376  findings used as the basis for the approval or disapproval of
  377  the tax roll in each county pursuant to s. 193.1142. In
  378  addition, to the greatest extent practicable, the department
  379  shall study assessment roll strata by subclassifications such as
  380  value groups and market areas for each classification or stratum
  381  to be studied, to maximize the representativeness of ratio study
  382  samples. For purposes of this section, the department shall rely
  383  primarily on an assessment-to-sales-ratio study in conducting
  384  assessment ratio studies in those classifications of property
  385  specified in subsection (3) for which there are adequate market
  386  sales. The department shall compute the median and the value
  387  weighted mean for each classification or subclassification
  388  studied and for the roll as a whole.
  389         (d) In the conduct of these reviews, the department shall
  390  adhere to all standards to which the property appraisers are
  391  required to adhere.
  392         (e) The department and each property appraiser shall
  393  cooperate in the conduct of these reviews, and each shall make
  394  available to the other all matters and records bearing on the
  395  preparation and computation of the reviews. The property
  396  appraisers shall provide any and all data requested by the
  397  department in the conduct of the studies, including electronic
  398  data processing tapes. Any and all data and samples developed or
  399  obtained by the department in the conduct of the studies shall
  400  be confidential and exempt from the provisions of s. 119.07(1)
  401  until a presentation of the findings of the study is made to the
  402  property appraiser. After the presentation of the findings, the
  403  department shall provide any and all data requested by a
  404  property appraiser developed or obtained in the conduct of the
  405  studies, including tapes. Direct reimbursable costs of providing
  406  the data shall be borne by the party who requested it. Copies of
  407  existing data or records, whether maintained or required
  408  pursuant to law or rule, or data or records otherwise
  409  maintained, shall be submitted within 30 days from the date
  410  requested, in the case of written or printed information, and
  411  within 14 days from the date requested, in the case of
  412  computerized information.
  413         (f) Within 120 days after receipt of a county assessment
  414  roll by the executive director of the department pursuant to s.
  415  193.1142(1), or within 10 days after approval of the assessment
  416  roll, whichever is later, the department shall complete the
  417  review for that county and publish the department’s findings.
  418  The findings must include a statement of the confidence interval
  419  for the median and such other measures as may be appropriate for
  420  each classification or subclassification studied and for the
  421  roll as a whole, and related statistical and analytical details.
  422  The measures in the findings must be based on:
  423         1. A 95-percent level of confidence; or
  424         2. Ratio study standards that are generally accepted by
  425  professional appraisal organizations in developing a
  426  statistically valid sampling plan if a 95-percent level of
  427  confidence is not attainable.
  428         (g) Notwithstanding any other provision of this chapter, in
  429  one or more assessment years following a natural disaster in
  430  counties for which a state of emergency was declared by
  431  executive order or proclamation of the Governor pursuant to
  432  chapter 252, if the department determines that the natural
  433  disaster creates difficulties in its statistical and analytical
  434  reviews of the assessment rolls in affected counties, the
  435  department shall take all practicable steps to maximize the
  436  representativeness and reliability of its statistical and
  437  analytical reviews and may use the best information available to
  438  estimate the levels of assessment. This paragraph first applies
  439  to the 2019 assessment roll and operates retroactively to
  440  January 1, 2019.
  441         (3)(a) Upon completion of review pursuant to paragraph
  442  (2)(f), the department shall publish the results of reviews
  443  conducted under this section. The results must include all
  444  statistical and analytical measures computed under this section
  445  for the real property assessment roll as a whole, the personal
  446  property assessment roll as a whole, and independently for the
  447  following real property classes if the classes constituted 5
  448  percent or more of the total assessed value of real property in
  449  a county on the previous tax roll:
  450         1. Residential property that consists of one primary living
  451  unit, including, but not limited to, single-family residences,
  452  condominiums, cooperatives, and mobile homes.
  453         2. Residential property that consists of two to nine or
  454  more primary living units.
  455         3. Agricultural, high-water recharge, historic property
  456  used for commercial or certain nonprofit purposes, and other
  457  use-valued property.
  458         4. Vacant lots.
  459         5. Nonagricultural acreage and other undeveloped parcels.
  460         6. Improved commercial and industrial property, including
  461  apartments with more than nine units.
  462         7. Taxable institutional or governmental, utility, locally
  463  assessed railroad, oil, gas and mineral land, subsurface rights,
  464  and other real property.
  465  
  466  If one of the above classes constituted less than 5 percent of
  467  the total assessed value of all real property in a county on the
  468  previous assessment roll, the department may combine it with one
  469  or more other classes of real property for purposes of
  470  assessment ratio studies or use the weighted average of the
  471  other classes for purposes of calculating the level of
  472  assessment for all real property in a county. The department
  473  shall also publish such results for any subclassifications of
  474  the classes or assessment rolls it may have chosen to study.
  475         Section 10. Effective upon this act becoming a law,
  476  subsection (2) of section 196.173, Florida Statutes, is amended
  477  to read:
  478         196.173 Exemption for deployed servicemembers.—
  479         (2) The exemption is available to servicemembers who were
  480  deployed during the preceding calendar year on active duty
  481  outside the continental United States, Alaska, or Hawaii in
  482  support of any of the following military operations:
  483         (a) Operation Joint Task Force Bravo, which began in 1995.
  484         (b) Operation Joint Guardian, which began on June 12, 1999.
  485         (c) Operation Noble Eagle, which began on September 15,
  486  2001.
  487         (d)Operation Enduring Freedom, which began on October 7,
  488  2001, and ended on December 31, 2014.
  489         (d)(e) Operations in the Balkans, which began in 2004.
  490         (e)(f) Operation Nomad Shadow, which began in 2007.
  491         (f)(g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
  492  began in January 2007.
  493         (g)(h) Operation Copper Dune, which began in 2009.
  494         (h)(i) Operation Georgia Deployment Program, which began in
  495  August 2009.
  496         (i)(j) Operation Spartan Shield, which began in June 2011.
  497         (j)(k) Operation Observant Compass, which began in October
  498  2011.
  499         (k)(l) Operation Inherent Resolve, which began on August 8,
  500  2014.
  501         (l)(m) Operation Atlantic Resolve, which began in April
  502  2014.
  503         (m)(n) Operation Freedom’s Sentinel, which began on January
  504  1, 2015.
  505         (n)(o) Operation Resolute Support, which began in January
  506  2015.
  507         (o)Operation Juniper Shield, which began in February 2007.
  508         (p)Operation Pacific Eagle, which began in September 2017.
  509         (q)Operation Martillo, which began in January 2012.
  510  
  511  The Department of Revenue shall notify all property appraisers
  512  and tax collectors in this state of the designated military
  513  operations.
  514         Section 11. The amendment made by this act to s.
  515  196.173(2), Florida Statutes, first applies to the 2020 ad
  516  valorem tax roll.
  517         Section 12. Application deadline for additional ad valorem
  518  tax exemption for specified deployments.—
  519         (1)Notwithstanding the filing deadlines contained in s.
  520  196.173(6), Florida Statutes, the deadline for an applicant to
  521  file an application with the property appraiser for an
  522  additional ad valorem tax exemption under s. 196.173, Florida
  523  Statutes, for the 2020 tax roll is June 1, 2020.
  524         (2)If an application is not timely filed under subsection
  525  (1), a property appraiser may grant the exemption if:
  526         (a)The applicant files an application for the exemption on
  527  or before the 25th day after the property appraiser mails the
  528  notice required under s. 194.011(1), Florida Statutes;
  529         (b)The applicant is qualified for the exemption; and
  530         (c)The applicant produces sufficient evidence, as
  531  determined by the property appraiser, which demonstrates that
  532  the applicant was unable to apply for the exemption in a timely
  533  manner or otherwise demonstrates extenuating circumstances that
  534  warrant granting the exemption.
  535         (3)If the property appraiser denies an application under
  536  subsection (2), the applicant may file, pursuant to s.
  537  194.011(3), Florida Statutes, a petition with the value
  538  adjustment board which requests that the exemption be granted.
  539  Such petition must be filed on or before the 25th day after the
  540  property appraiser mails the notice required under s.
  541  194.011(1), Florida Statutes. Notwithstanding s. 194.013,
  542  Florida Statutes, the eligible servicemember is not required to
  543  pay a filing fee for such petition. Upon reviewing the petition,
  544  the value adjustment board may grant the exemption if the
  545  applicant is qualified for the exemption and demonstrates
  546  extenuating circumstances, as determined by the board, which
  547  warrant granting the exemption.
  548         (4)This section shall take effect upon this act becoming a
  549  law and applies to the 2020 ad valorem tax roll.
  550         Section 13. Effective upon becoming a law and operating
  551  retroactively to January 1, 2020, subsection (1) of section
  552  196.1978, Florida Statutes, is amended to read:
  553         196.1978 Affordable housing property exemption.—
  554         (1) Property used to provide affordable housing to eligible
  555  persons as defined by s. 159.603 and natural persons or families
  556  meeting the extremely-low-income, very-low-income, low-income,
  557  or moderate-income limits specified in s. 420.0004, which is
  558  owned entirely by a nonprofit entity that is a corporation not
  559  for profit, qualified as charitable under s. 501(c)(3) of the
  560  Internal Revenue Code and in compliance with Rev. Proc. 96-32,
  561  1996-1 C.B. 717, is considered property owned by an exempt
  562  entity and used for a charitable purpose, and those portions of
  563  the affordable housing property that provide housing to natural
  564  persons or families classified as extremely low income, very low
  565  income, low income, or moderate income under s. 420.0004 are
  566  exempt from ad valorem taxation to the extent authorized under
  567  s. 196.196. All property identified in this subsection section
  568  must comply with the criteria provided under s. 196.195 for
  569  determining exempt status and applied by property appraisers on
  570  an annual basis. The Legislature intends that any property owned
  571  by a limited liability company which is disregarded as an entity
  572  for federal income tax purposes pursuant to Treasury Regulation
  573  301.7701-3(b)(1)(ii) be treated as owned by its sole member.
  574  Units that are vacant shall be treated as portions of the
  575  affordable housing property exempt under this subsection if a
  576  recorded land use restriction agreement in favor of the Florida
  577  Housing Finance Corporation or any other governmental or quasi
  578  governmental jurisdiction requires that all residential units
  579  within the property be used in a manner that qualifies for the
  580  exemption under this subsection and if the units are being
  581  offered for rent.
  582         Section 14. Effective January 1, 2021, section 196.1978,
  583  Florida Statutes, as amended by this act, is amended to read:
  584         196.1978 Affordable housing property exemption.—
  585         (1) Property used to provide affordable housing to eligible
  586  persons as defined by s. 159.603 and natural persons or families
  587  meeting the extremely-low-income, very-low-income, low-income,
  588  or moderate-income limits specified in s. 420.0004, which is
  589  owned entirely by a nonprofit entity that is a corporation not
  590  for profit, qualified as charitable under s. 501(c)(3) of the
  591  Internal Revenue Code and in compliance with Rev. Proc. 96-32,
  592  1996-1 C.B. 717, is considered property owned by an exempt
  593  entity and used for a charitable purpose, and those portions of
  594  the affordable housing property that provide housing to natural
  595  persons or families classified as extremely low income, very low
  596  income, low income, or moderate income under s. 420.0004 are
  597  exempt from ad valorem taxation to the extent authorized under
  598  s. 196.196. All property identified in this subsection must
  599  comply with the criteria provided under s. 196.195 for
  600  determining exempt status and applied by property appraisers on
  601  an annual basis. The Legislature intends that any property owned
  602  by a limited liability company which is disregarded as an entity
  603  for federal income tax purposes pursuant to Treasury Regulation
  604  301.7701-3(b)(1)(ii) be treated as owned by its sole member. If
  605  the sole member of the limited liability company that owns the
  606  property is also a limited liability company that is disregarded
  607  as an entity for federal income tax purposes pursuant to
  608  Treasury Regulation 301.7701-3(b)(1)(ii), the Legislature
  609  intends that the property be treated as owned by the sole member
  610  of the limited liability company that owns the limited liability
  611  company that owns the property. Units that are vacant and units
  612  that are occupied by natural persons or families whose income no
  613  longer meets the income limits of this subsection, but whose
  614  income met those income limits at the time they became tenants,
  615  shall be treated as portions of the affordable housing property
  616  exempt under this subsection if a recorded land use restriction
  617  agreement in favor of the Florida Housing Finance Corporation or
  618  any other governmental or quasi-governmental jurisdiction
  619  requires that all residential units within the property be used
  620  in a manner that qualifies for the exemption under this
  621  subsection and if the units are being offered for rent.
  622         (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
  623  a multifamily project that meets the requirements of this
  624  paragraph is considered property used for a charitable purpose
  625  and is exempt shall receive a 50 percent discount from the
  626  amount of ad valorem tax otherwise owed beginning with the
  627  January 1 assessment after the 15th completed year of the term
  628  of the recorded agreement on those portions of the affordable
  629  housing property that provide housing to natural persons or
  630  families meeting the extremely-low-income, very-low-income, or
  631  low-income limits specified in s. 420.0004. The multifamily
  632  project must:
  633         1. Contain more than 70 units that are used to provide
  634  affordable housing to natural persons or families meeting the
  635  extremely-low-income, very-low-income, or low-income limits
  636  specified in s. 420.0004; and
  637         2. Be subject to an agreement with the Florida Housing
  638  Finance Corporation recorded in the official records of the
  639  county in which the property is located to provide affordable
  640  housing to natural persons or families meeting the extremely
  641  low-income, very-low-income, or low-income limits specified in
  642  s. 420.0004.
  643  
  644  This exemption discount terminates if the property no longer
  645  serves extremely-low-income, very-low-income, or low-income
  646  persons pursuant to the recorded agreement.
  647         (b) To receive the discount under paragraph (a), a
  648  qualified applicant must submit an application to the county
  649  property appraiser by March 1.
  650         (c) The property appraiser shall apply the discount by
  651  reducing the taxable value on those portions of the affordable
  652  housing property that provide housing to natural persons or
  653  families meeting the extremely-low-income, very-low-income, or
  654  low-income limits specified in s. 420.0004 before certifying the
  655  tax roll to the tax collector.
  656         1. The property appraiser shall first ascertain all other
  657  applicable exemptions, including exemptions provided pursuant to
  658  local option, and deduct all other exemptions from the assessed
  659  value.
  660         2. Fifty percent of the remaining value shall be subtracted
  661  to yield the discounted taxable value.
  662         3. The resulting taxable value shall be included in the
  663  certification for use by taxing authorities in setting millage.
  664         4. The property appraiser shall place the discounted amount
  665  on the tax roll when it is extended.
  666         Section 15. Effective upon becoming a law, section 196.198,
  667  Florida Statutes, is amended to read:
  668         196.198 Educational property exemption.—Educational
  669  institutions within this state and their property used by them
  670  or by any other exempt entity or educational institution
  671  exclusively for educational purposes are exempt from taxation.
  672  Sheltered workshops providing rehabilitation and retraining of
  673  individuals who have disabilities and exempted by a certificate
  674  under s. (d) of the federal Fair Labor Standards Act of 1938, as
  675  amended, are declared wholly educational in purpose and are
  676  exempt from certification, accreditation, and membership
  677  requirements set forth in s. 196.012. Those portions of property
  678  of college fraternities and sororities certified by the
  679  president of the college or university to the appropriate
  680  property appraiser as being essential to the educational process
  681  are exempt from ad valorem taxation. The use of property by
  682  public fairs and expositions chartered by chapter 616 is
  683  presumed to be an educational use of such property and is exempt
  684  from ad valorem taxation to the extent of such use. Property
  685  used exclusively for educational purposes shall be deemed owned
  686  by an educational institution if the entity owning 100 percent
  687  of the educational institution is owned by the identical persons
  688  who own the property, or if the entity owning 100 percent of the
  689  educational institution and the entity owning the property are
  690  owned by the identical natural persons. Land, buildings, and
  691  other improvements to real property used exclusively for
  692  educational purposes shall be deemed owned by an educational
  693  institution if the entity owning 100 percent of the land is a
  694  nonprofit entity and the land is used, under a ground lease or
  695  other contractual arrangement, by an educational institution
  696  that owns the buildings and other improvements to the real
  697  property, is a nonprofit entity under s. 501(c)(3) of the
  698  Internal Revenue Code, and provides education limited to
  699  students in prekindergarten through grade 8. Notwithstanding ss.
  700  196.195 and 196.196, property owned by a house of public worship
  701  and used by an educational institution for educational purposes
  702  limited to students in preschool through grade 8 shall be exempt
  703  from ad valorem taxes. If legal title to property is held by a
  704  governmental agency that leases the property to a lessee, the
  705  property shall be deemed to be owned by the governmental agency
  706  and used exclusively for educational purposes if the
  707  governmental agency continues to use such property exclusively
  708  for educational purposes pursuant to a sublease or other
  709  contractual agreement with that lessee. If the title to land is
  710  held by the trustee of an irrevocable inter vivos trust and if
  711  the trust grantor owns 100 percent of the entity that owns an
  712  educational institution that is using the land exclusively for
  713  educational purposes, the land is deemed to be property owned by
  714  the educational institution for purposes of this exemption.
  715  Property owned by an educational institution shall be deemed to
  716  be used for an educational purpose if the institution has taken
  717  affirmative steps to prepare the property for educational use.
  718  The term “affirmative steps” means environmental or land use
  719  permitting activities, creation of architectural plans or
  720  schematic drawings, land clearing or site preparation,
  721  construction or renovation activities, or other similar
  722  activities that demonstrate commitment of the property to an
  723  educational use.
  724         Section 16. The amendment made by this act to s. 196.198,
  725  Florida Statutes, relating to certain property owned by a house
  726  of public worship, is intended to clarify existing law and shall
  727  apply to actions pending on the effective date of this act.
  728         Section 17. Section 196.198, Florida Statutes, as amended
  729  by this act, is amended to read:
  730         196.198 Educational property exemption.—Educational
  731  institutions within this state and their property used by them
  732  or by any other exempt entity or educational institution
  733  exclusively for educational purposes are exempt from taxation.
  734  Sheltered workshops providing rehabilitation and retraining of
  735  individuals who have disabilities and exempted by a certificate
  736  under s. (d) of the federal Fair Labor Standards Act of 1938, as
  737  amended, are declared wholly educational in purpose and are
  738  exempt from certification, accreditation, and membership
  739  requirements set forth in s. 196.012. Those portions of property
  740  of college fraternities and sororities certified by the
  741  president of the college or university to the appropriate
  742  property appraiser as being essential to the educational process
  743  are exempt from ad valorem taxation. The use of property by
  744  public fairs and expositions chartered by chapter 616 is
  745  presumed to be an educational use of such property and is exempt
  746  from ad valorem taxation to the extent of such use. Property
  747  used exclusively for educational purposes shall be deemed owned
  748  by an educational institution if the entity owning 100 percent
  749  of the educational institution is owned by the identical persons
  750  who own the property, or if the entity owning 100 percent of the
  751  educational institution and the entity owning the property are
  752  owned by the identical natural persons. Land, buildings, and
  753  other improvements to real property used exclusively for
  754  educational purposes shall be deemed owned by an educational
  755  institution if the entity owning 100 percent of the land is a
  756  nonprofit entity and the land is used, under a ground lease or
  757  other contractual arrangement, by an educational institution
  758  that owns the buildings and other improvements to the real
  759  property, is a nonprofit entity under s. 501(c)(3) of the
  760  Internal Revenue Code, and provides education limited to
  761  students in prekindergarten through grade 8. Land, buildings,
  762  and other improvements to real property used exclusively for
  763  educational purposes shall be deemed owned by an educational
  764  institution if the educational institution that currently uses
  765  the land, buildings, and other improvements for educational
  766  purposes received the exemption under this section on the same
  767  property in any 10 consecutive prior years or is an educational
  768  institution described in s. 212.0602, and, under a lease, the
  769  educational institution is responsible for any taxes owed and
  770  for ongoing maintenance and operational expenses for the land,
  771  buildings, and other improvements. For such leasehold
  772  properties, the educational institution shall receive the full
  773  benefit of the exemption. The owner of the property shall
  774  disclose to the educational institution the full amount of the
  775  benefit derived from the exemption and the method for ensuring
  776  that the educational institution receives the benefit.
  777  Notwithstanding ss. 196.195 and 196.196, property owned by a
  778  house of public worship and used by an educational institution
  779  for educational purposes limited to students in preschool
  780  through grade 8 shall be exempt from ad valorem taxes. If legal
  781  title to property is held by a governmental agency that leases
  782  the property to a lessee, the property shall be deemed to be
  783  owned by the governmental agency and used exclusively for
  784  educational purposes if the governmental agency continues to use
  785  such property exclusively for educational purposes pursuant to a
  786  sublease or other contractual agreement with that lessee. If the
  787  title to land is held by the trustee of an irrevocable inter
  788  vivos trust and if the trust grantor owns 100 percent of the
  789  entity that owns an educational institution that is using the
  790  land exclusively for educational purposes, the land is deemed to
  791  be property owned by the educational institution for purposes of
  792  this exemption. Property owned by an educational institution
  793  shall be deemed to be used for an educational purpose if the
  794  institution has taken affirmative steps to prepare the property
  795  for educational use. The term “affirmative steps” means
  796  environmental or land use permitting activities, creation of
  797  architectural plans or schematic drawings, land clearing or site
  798  preparation, construction or renovation activities, or other
  799  similar activities that demonstrate commitment of the property
  800  to an educational use.
  801         Section 18. Effective upon this act becoming a law,
  802  paragraphs (b), (d), (e), and (f) of subsection (2) of section
  803  200.065, Florida Statutes, are amended to read:
  804         200.065 Method of fixing millage.—
  805         (2) No millage shall be levied until a resolution or
  806  ordinance has been approved by the governing board of the taxing
  807  authority which resolution or ordinance must be approved by the
  808  taxing authority according to the following procedure:
  809         (b) Within 35 days of certification of value pursuant to
  810  subsection (1), each taxing authority shall advise the property
  811  appraiser of its proposed millage rate, of its rolled-back rate
  812  computed pursuant to subsection (1), and of the date, time, and
  813  place at which a public hearing will be held to consider the
  814  proposed millage rate and the tentative budget. The property
  815  appraiser shall utilize this information in preparing the notice
  816  of proposed property taxes pursuant to s. 200.069. The deadline
  817  for mailing the notice shall be the later of 55 days after
  818  certification of value pursuant to subsection (1) or 10 days
  819  after either the date the tax roll is approved or the interim
  820  roll procedures under s. 193.1145 are instituted. However, for
  821  counties for which a state of emergency was declared by
  822  executive order or proclamation of the Governor pursuant to
  823  chapter 252, if mailing is not possible during the state of
  824  emergency, the property appraiser may post the notice on the
  825  county’s website. If the deadline for mailing the notice of
  826  proposed property taxes is 10 days after the date the tax roll
  827  is approved or the interim roll procedures are instituted, all
  828  subsequent deadlines provided in this section shall be extended.
  829  In addition, the deadline for mailing the notice may be extended
  830  for 30 days in counties for which a state of emergency was
  831  declared by executive order or proclamation of the Governor
  832  pursuant to chapter 252, and property appraisers may use
  833  alternate methods of distribution only when mailing the notice
  834  is not possible. In such event, however, property appraisers
  835  must work with county tax collectors to ensure the timely
  836  assessment and collection of taxes. The number of days by which
  837  the deadlines shall be extended shall equal the number of days
  838  by which the deadline for mailing the notice of proposed taxes
  839  is extended beyond 55 days after certification. If any taxing
  840  authority fails to provide the information required in this
  841  paragraph to the property appraiser in a timely fashion, the
  842  taxing authority shall be prohibited from levying a millage rate
  843  greater than the rolled-back rate computed pursuant to
  844  subsection (1) for the upcoming fiscal year, which rate shall be
  845  computed by the property appraiser and used in preparing the
  846  notice of proposed property taxes. Each multicounty taxing
  847  authority that levies taxes in any county that has extended the
  848  deadline for mailing the notice due to a declared state of
  849  emergency and that has noticed hearings in other counties must
  850  advertise the hearing at which it intends to adopt a tentative
  851  budget and millage rate in a newspaper of general paid
  852  circulation within each county not less than 2 days or more than
  853  5 days before the hearing.
  854         (d) Within 15 days after the meeting adopting the tentative
  855  budget, the taxing authority shall advertise in a newspaper of
  856  general circulation in the county as provided in subsection (3),
  857  its intent to finally adopt a millage rate and budget. A public
  858  hearing to finalize the budget and adopt a millage rate shall be
  859  held not less than 2 days nor more than 5 days after the day
  860  that the advertisement is first published. In the event of a
  861  need to postpone or recess the final meeting due to a declared
  862  state of emergency, the taxing authority may postpone or recess
  863  the hearing for up to 7 days and shall post a prominent notice
  864  at the place of the original hearing showing the date, time, and
  865  place where the hearing will be reconvened. The posted notice
  866  shall measure not less than 8.5 by 11 inches. The taxing
  867  authority shall make every reasonable effort to provide
  868  reasonable notification of the continued hearing to the
  869  taxpayers. The information must also be posted on the taxing
  870  authority’s website. During the hearing, the governing body of
  871  the taxing authority shall amend the adopted tentative budget as
  872  it sees fit, adopt a final budget, and adopt a resolution or
  873  ordinance stating the millage rate to be levied. The resolution
  874  or ordinance shall state the percent, if any, by which the
  875  millage rate to be levied exceeds the rolled-back rate computed
  876  pursuant to subsection (1), which shall be characterized as the
  877  percentage increase in property taxes adopted by the governing
  878  body. The adoption of the budget and the millage-levy resolution
  879  or ordinance shall be by separate votes. For each taxing
  880  authority levying millage, the name of the taxing authority, the
  881  rolled-back rate, the percentage increase, and the millage rate
  882  to be levied shall be publicly announced before prior to the
  883  adoption of the millage-levy resolution or ordinance. In no
  884  event may the millage rate adopted pursuant to this paragraph
  885  exceed the millage rate tentatively adopted pursuant to
  886  paragraph (c). If the rate tentatively adopted pursuant to
  887  paragraph (c) exceeds the proposed rate provided to the property
  888  appraiser pursuant to paragraph (b), or as subsequently adjusted
  889  pursuant to subsection (11), each taxpayer within the
  890  jurisdiction of the taxing authority shall be sent notice by
  891  first-class mail of his or her taxes under the tentatively
  892  adopted millage rate and his or her taxes under the previously
  893  proposed rate. The notice must be prepared by the property
  894  appraiser, at the expense of the taxing authority, and must
  895  generally conform to the requirements of s. 200.069. If such
  896  additional notice is necessary, its mailing must precede the
  897  hearing held pursuant to this paragraph by not less than 10 days
  898  and not more than 15 days.
  899         (e)1. In the hearings required pursuant to paragraphs (c)
  900  and (d), the first substantive issue discussed shall be the
  901  percentage increase in millage over the rolled-back rate
  902  necessary to fund the budget, if any, and the specific purposes
  903  for which ad valorem tax revenues are being increased. During
  904  such discussion, the governing body shall hear comments
  905  regarding the proposed increase and explain the reasons for the
  906  proposed increase over the rolled-back rate. The general public
  907  shall be allowed to speak and to ask questions before prior to
  908  adoption of any measures by the governing body. The governing
  909  body shall adopt its tentative or final millage rate before
  910  prior to adopting its tentative or final budget.
  911         2. These hearings shall be held after 5 p.m. if scheduled
  912  on a day other than Saturday. No hearing shall be held on a
  913  Sunday. The county commission shall not schedule its hearings on
  914  days scheduled for hearings by the school board. The hearing
  915  dates scheduled by the county commission and school board shall
  916  not be utilized by any other taxing authority within the county
  917  for its public hearings. However, in counties for which a state
  918  of emergency was declared by executive order or proclamation of
  919  the Governor pursuant to chapter 252 and the rescheduling of
  920  hearings on the same day is unavoidable, the county commission
  921  and school board must conduct their hearings at different times,
  922  and other taxing authorities must schedule their hearings so as
  923  not to conflict with the times of the county commission and
  924  school board hearings. A multicounty taxing authority shall make
  925  every reasonable effort to avoid scheduling hearings on days
  926  utilized by the counties or school districts within its
  927  jurisdiction. Tax levies and budgets for dependent special
  928  taxing districts shall be adopted at the hearings for the taxing
  929  authority to which such districts are dependent, following such
  930  discussion and adoption of levies and budgets for the superior
  931  taxing authority. A taxing authority may adopt the tax levies
  932  for all of its dependent special taxing districts, and may adopt
  933  the budgets for all of its dependent special taxing districts,
  934  by a single unanimous vote. However, if a member of the general
  935  public requests that the tax levy or budget of a dependent
  936  special taxing district be separately discussed and separately
  937  adopted, the taxing authority shall discuss and adopt that tax
  938  levy or budget separately. If, due to circumstances beyond the
  939  control of the taxing authority, including a state of emergency
  940  declared by executive order or proclamation of the Governor
  941  pursuant to chapter 252, the hearing provided for in paragraph
  942  (c) or paragraph (d) is recessed or postponed, the taxing
  943  authority shall publish a notice in a newspaper of general paid
  944  circulation in the county. The notice shall state the time and
  945  place for the continuation of the hearing and shall be published
  946  at least 2 days but not more than 5 days before prior to the
  947  date the hearing will be continued. In the event of postponement
  948  or recess due to a declared state of emergency, all subsequent
  949  dates in this section shall be extended by the number of days of
  950  the postponement or recess. Notice of the postponement or recess
  951  must be in writing by the affected taxing authority to the tax
  952  collector, the property appraiser, and the Department of Revenue
  953  within 3 calendar days after the postponement or recess. In the
  954  event of such extension, the affected taxing authority must work
  955  with the county tax collector and property appraiser to ensure
  956  timely assessment and collection of taxes.
  957         (f)1. Notwithstanding any provisions of paragraph (c) to
  958  the contrary, each school district shall advertise its intent to
  959  adopt a tentative budget in a newspaper of general circulation
  960  pursuant to subsection (3) within 29 days of certification of
  961  value pursuant to subsection (1). Not less than 2 days or more
  962  than 5 days thereafter, the district shall hold a public hearing
  963  on the tentative budget pursuant to the applicable provisions of
  964  paragraph (c). In the event of postponement or recess due to a
  965  declared state of emergency, the school district may postpone or
  966  recess the hearing for up to 7 days and shall post a prominent
  967  notice at the place of the original hearing showing the date,
  968  time, and place where the hearing will be reconvened. The posted
  969  notice shall measure not less than 8.5 by 11 inches. The school
  970  district shall make every reasonable effort to provide
  971  reasonable notification of the continued hearing to the
  972  taxpayers. The information must also be posted on the school
  973  district’s website.
  974         2. Notwithstanding any provisions of paragraph (b) to the
  975  contrary, each school district shall advise the property
  976  appraiser of its recomputed proposed millage rate within 35 days
  977  of certification of value pursuant to subsection (1). The
  978  recomputed proposed millage rate of the school district shall be
  979  considered its proposed millage rate for the purposes of
  980  paragraph (b).
  981         3. Notwithstanding any provisions of paragraph (d) to the
  982  contrary, each school district shall hold a public hearing to
  983  finalize the budget and adopt a millage rate within 80 days of
  984  certification of value pursuant to subsection (1), but not
  985  earlier than 65 days after certification. The hearing shall be
  986  held in accordance with the applicable provisions of paragraph
  987  (d), except that a newspaper advertisement need not precede the
  988  hearing.
  989         Section 19. Section 200.069, Florida Statutes, is amended
  990  to read:
  991         200.069 Notice of proposed property taxes and non-ad
  992  valorem assessments.—Pursuant to s. 200.065(2)(b), the property
  993  appraiser, in the name of the taxing authorities and local
  994  governing boards levying non-ad valorem assessments within his
  995  or her jurisdiction and at the expense of the county, shall
  996  prepare and deliver by first-class mail to each taxpayer to be
  997  listed on the current year’s assessment roll a notice of
  998  proposed property taxes, which notice shall contain the elements
  999  and use the format provided in the following form.
 1000  Notwithstanding the provisions of s. 195.022, no county officer
 1001  shall use a form other than that provided herein. The Department
 1002  of Revenue may adjust the spacing and placement on the form of
 1003  the elements listed in this section as it considers necessary
 1004  based on changes in conditions necessitated by various taxing
 1005  authorities. If the elements are in the order listed, the
 1006  placement of the listed columns may be varied at the discretion
 1007  and expense of the property appraiser, and the property
 1008  appraiser may use printing technology and devices to complete
 1009  the form, the spacing, and the placement of the information in
 1010  the columns. In addition, the property appraiser may not include
 1011  in the mailing of the notice of ad valorem taxes and non-ad
 1012  valorem assessments additional information or items unless such
 1013  information or items explain a component of the notice or
 1014  provide information directly related to the assessment and
 1015  taxation of the property. A county officer may use a form other
 1016  than that provided by the department for purposes of this part,
 1017  but only if his or her office pays the related expenses and he
 1018  or she obtains prior written permission from the executive
 1019  director of the department; however, a county officer may not
 1020  use a form the substantive content of which is at variance with
 1021  the form prescribed by the department. The county officer may
 1022  continue to use such an approved form until the law that
 1023  specifies the form is amended or repealed or until the officer
 1024  receives written disapproval from the executive director.
 1025         (1) The first page of the notice shall read:
 1026  
 1027                  NOTICE OF PROPOSED PROPERTY TAXES                
 1028                    DO NOT PAY—THIS IS NOT A BILL                  
 1029  
 1030         The taxing authorities which levy property taxes against
 1031  your property will soon hold PUBLIC HEARINGS to adopt budgets
 1032  and tax rates for the next year.
 1033         The purpose of these PUBLIC HEARINGS is to receive opinions
 1034  from the general public and to answer questions on the proposed
 1035  tax change and budget PRIOR TO TAKING FINAL ACTION.
 1036         Each taxing authority may AMEND OR ALTER its proposals at
 1037  the hearing.
 1038  
 1039         (2)(a) The notice shall include a brief legal description
 1040  of the property, the name and mailing address of the owner of
 1041  record, and the tax information applicable to the specific
 1042  parcel in question. The information shall be in columnar form.
 1043  There shall be seven column headings which shall read: “Taxing
 1044  Authority,” “Your Property Taxes Last Year,” “Last Year’s
 1045  Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO Budget
 1046  Change Is Adopted,” “Tax Rate This Year IF PROPOSED Budget Is
 1047  Adopted (Millage),” “Your Taxes This Year IF PROPOSED Budget
 1048  Change Is Adopted,” and “A Public Hearing on the Proposed Taxes
 1049  and Budget Will Be Held:.”
 1050         (b) As used in this section, the term “last year’s adjusted
 1051  tax rate” means the rolled-back rate calculated pursuant to s.
 1052  200.065(1).
 1053         (3) There shall be under each column heading an entry for
 1054  the county; the school district levy required pursuant to s.
 1055  1011.60(6); other operating school levies; the municipality or
 1056  municipal service taxing unit or units in which the parcel lies,
 1057  if any; the water management district levying pursuant to s.
 1058  373.503; the independent special districts in which the parcel
 1059  lies, if any; and for all voted levies for debt service
 1060  applicable to the parcel, if any.
 1061         (4) For each entry listed in subsection (3), there shall
 1062  appear on the notice the following:
 1063         (a) In the first column, a brief, commonly used name for
 1064  the taxing authority or its governing body. The entry in the
 1065  first column for the levy required pursuant to s. 1011.60(6)
 1066  shall be “By State Law.” The entry for other operating school
 1067  district levies shall be “By Local Board.” Both school levy
 1068  entries shall be indented and preceded by the notation “Public
 1069  Schools:”. For each voted levy for debt service, the entry shall
 1070  be “Voter Approved Debt Payments.”
 1071         (b) In the second column, the gross amount of ad valorem
 1072  taxes levied against the parcel in the previous year. If the
 1073  parcel did not exist in the previous year, the second column
 1074  shall be blank.
 1075         (c) In the third column, last year’s adjusted tax rate or,
 1076  in the case of voted levies for debt service, the tax rate
 1077  previously authorized by referendum.
 1078         (d) In the fourth column, the gross amount of ad valorem
 1079  taxes which will apply to the parcel in the current year if each
 1080  taxing authority levies last year’s adjusted tax rate or, in the
 1081  case of voted levies for debt service, the amount previously
 1082  authorized by referendum.
 1083         (e) In the fifth column, the tax rate that each taxing
 1084  authority must levy against the parcel to fund the proposed
 1085  budget or, in the case of voted levies for debt service, the tax
 1086  rate previously authorized by referendum.
 1087         (f) In the sixth column, the gross amount of ad valorem
 1088  taxes that must be levied in the current year if the proposed
 1089  budget is adopted.
 1090         (g) In the seventh column, the date, the time, and a brief
 1091  description of the location of the public hearing required
 1092  pursuant to s. 200.065(2)(c).
 1093         (5) Following the entries for each taxing authority, a
 1094  final entry shall show: in the first column, the words “Total
 1095  Property Taxes:” and in the second, fourth, and sixth columns,
 1096  the sum of the entries for each of the individual taxing
 1097  authorities. The second, fourth, and sixth columns shall,
 1098  immediately below said entries, be labeled Column 1, Column 2,
 1099  and Column 3, respectively. Below these labels shall appear, in
 1100  boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
 1101         (6)(a) The second page of the notice shall state the
 1102  parcel’s market value and for each taxing authority that levies
 1103  an ad valorem tax against the parcel:
 1104         1. The assessed value, value of exemptions, and taxable
 1105  value for the previous year and the current year.
 1106         2. Each assessment reduction and exemption applicable to
 1107  the property, including the value of the assessment reduction or
 1108  exemption and tax levies to which they apply.
 1109         (b) The reverse side of the second page shall contain
 1110  definitions and explanations for the values included on the
 1111  front side.
 1112         (7) The following statement shall appear after the values
 1113  listed on the front of the second page:
 1114  
 1115         If you feel that the market value of your property is
 1116  inaccurate or does not reflect fair market value, or if you are
 1117  entitled to an exemption or classification that is not reflected
 1118  above, contact your county property appraiser at ...(phone
 1119  number)... or ...(location)....
 1120         If the property appraiser’s office is unable to resolve the
 1121  matter as to market value, classification, or an exemption, you
 1122  may file a petition for adjustment with the Value Adjustment
 1123  Board. Petition forms are available from the county property
 1124  appraiser and must be filed ON OR BEFORE ...(date)....
 1125         (8) The reverse side of the first page of the form shall
 1126  read:
 1127  
 1128                             EXPLANATION                           
 1129  
 1130  *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
 1131  This column shows the taxes that applied last year to your
 1132  property. These amounts were based on budgets adopted last year
 1133  and your property’s previous taxable value.
 1134  *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED”
 1135  This column shows what your taxes will be this year IF EACH
 1136  TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
 1137  amounts are based on last year’s budgets and your current
 1138  assessment.
 1139  *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED”
 1140  This column shows what your taxes will be this year under the
 1141  BUDGET ACTUALLY PROPOSED by each local taxing authority. The
 1142  proposal is NOT final and may be amended at the public hearings
 1143  shown on the front side of this notice. The difference between
 1144  columns 2 and 3 is the tax change proposed by each local taxing
 1145  authority and is NOT the result of higher assessments.
 1146  
 1147  *Note: Amounts shown on this form do NOT reflect early payment
 1148  discounts you may have received or may be eligible to receive.
 1149  (Discounts are a maximum of 4 percent of the amounts shown on
 1150  this form.)
 1151         (9) The bottom portion of the notice shall further read in
 1152  bold, conspicuous print:
 1153  
 1154         “Your final tax bill may contain non-ad valorem
 1155         assessments which may not be reflected on this notice
 1156         such as assessments for roads, fire, garbage,
 1157         lighting, drainage, water, sewer, or other
 1158         governmental services and facilities which may be
 1159         levied by your county, city, or any special district.”
 1160  
 1161         (10)(a) If requested by the local governing board levying
 1162  non-ad valorem assessments and agreed to by the property
 1163  appraiser, the notice specified in this section may contain a
 1164  notice of proposed or adopted non-ad valorem assessments. If so
 1165  agreed, the notice shall be titled:
 1166  
 1167                  NOTICE OF PROPOSED PROPERTY TAXES                
 1168                       AND PROPOSED OR ADOPTED                     
 1169                     NON-AD VALOREM ASSESSMENTS                    
 1170                    DO NOT PAY—THIS IS NOT A BILL                  
 1171  
 1172  There must be a clear partition between the notice of proposed
 1173  property taxes and the notice of proposed or adopted non-ad
 1174  valorem assessments. The partition must be a bold, horizontal
 1175  line approximately 1/8-inch thick. By rule, the department shall
 1176  provide a format for the form of the notice of proposed or
 1177  adopted non-ad valorem assessments which meets the following
 1178  minimum requirements:
 1179         1. There must be subheading for columns listing the levying
 1180  local governing board, with corresponding assessment rates
 1181  expressed in dollars and cents per unit of assessment, and the
 1182  associated assessment amount.
 1183         2. The purpose of each assessment must also be listed in
 1184  the column listing the levying local governing board if the
 1185  purpose is not clearly indicated by the name of the board.
 1186         3. Each non-ad valorem assessment for each levying local
 1187  governing board must be listed separately.
 1188         4. If a county has too many municipal service benefit units
 1189  or assessments to be listed separately, it shall combine them by
 1190  function.
 1191         5. A brief statement outlining the responsibility of the
 1192  tax collector and each levying local governing board as to any
 1193  non-ad valorem assessment must be provided on the form,
 1194  accompanied by directions as to which office to contact for
 1195  particular questions or problems.
 1196         (b) If the notice includes all adopted non-ad valorem
 1197  assessments, the provisions contained in subsection (9) shall
 1198  not be placed on the notice.
 1199         Section 20. Effective January 1, 2021, paragraphs (a) and
 1200  (b) of subsection (1) of section 202.12, Florida Statutes, are
 1201  amended to read:
 1202         202.12 Sales of communications services.—The Legislature
 1203  finds that every person who engages in the business of selling
 1204  communications services at retail in this state is exercising a
 1205  taxable privilege. It is the intent of the Legislature that the
 1206  tax imposed by chapter 203 be administered as provided in this
 1207  chapter.
 1208         (1) For the exercise of such privilege, a tax is levied on
 1209  each taxable transaction and is due and payable as follows:
 1210         (a) Except as otherwise provided in this subsection, at the
 1211  rate of 4.42 4.92 percent applied to the sales price of the
 1212  communications service that:
 1213         1. Originates and terminates in this state, or
 1214         2. Originates or terminates in this state and is charged to
 1215  a service address in this state,
 1216  
 1217  when sold at retail, computed on each taxable sale for the
 1218  purpose of remitting the tax due. The gross receipts tax imposed
 1219  by chapter 203 shall be collected on the same taxable
 1220  transactions and remitted with the tax imposed by this
 1221  paragraph. If no tax is imposed by this paragraph due to the
 1222  exemption provided under s. 202.125(1), the tax imposed by
 1223  chapter 203 shall nevertheless be collected and remitted in the
 1224  manner and at the time prescribed for tax collections and
 1225  remittances under this chapter.
 1226         (b) At the rate of 8.57 9.07 percent applied to the retail
 1227  sales price of any direct-to-home satellite service received in
 1228  this state. The proceeds of the tax imposed under this paragraph
 1229  shall be accounted for and distributed in accordance with s.
 1230  202.18(2). The gross receipts tax imposed by chapter 203 shall
 1231  be collected on the same taxable transactions and remitted with
 1232  the tax imposed by this paragraph.
 1233         Section 21. Effective January 1, 2021, section 202.12001,
 1234  Florida Statutes, is amended to read:
 1235         202.12001 Combined rate for tax collected pursuant to ss.
 1236  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
 1237  2010-149, Laws of Florida, the dealer of communication services
 1238  may collect a combined rate of 4.57 5.07 percent, composed of
 1239  the 4.42 4.92 percent and 0.15 percent rates required by ss.
 1240  202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
 1241  properly reflects the tax collected with respect to the two
 1242  provisions as required in the return to the department.
 1243         Section 22. Effective January 1, 2021, section 203.001,
 1244  Florida Statutes, is amended to read:
 1245         203.001 Combined rate for tax collected pursuant to ss.
 1246  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
 1247  2010-149, Laws of Florida, the dealer of communication services
 1248  may collect a combined rate of 4.57 5.07 percent, composed of
 1249  the 4.42 4.92 percent and 0.15 percent rates required by ss.
 1250  202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
 1251  properly reflects the tax collected with respect to the two
 1252  provisions as required in the return to the Department of
 1253  Revenue.
 1254         Section 23. Subsection (1) of section 206.05, Florida
 1255  Statutes, is amended to read:
 1256         206.05 Bond required of licensed terminal supplier,
 1257  importer, exporter, or wholesaler.—
 1258         (1) Each terminal supplier, importer, exporter, or
 1259  wholesaler, except a municipality, county, school board, state
 1260  agency, federal agency, or special district which is licensed
 1261  under this part, shall file with the department a bond in a
 1262  penal sum of not more than $300,000 $100,000, such sum to be
 1263  approximately 3 times the combined average monthly tax levied
 1264  under this part and local option tax on motor fuel paid or due
 1265  during the preceding 12 calendar months under the laws of this
 1266  state. An exporter shall file a bond in an amount equal to 3
 1267  times the average monthly tax due on gallons acquired for
 1268  export. The bond shall be in such form as may be approved by the
 1269  department, executed by a surety company duly licensed to do
 1270  business under the laws of the state as surety thereon, and
 1271  conditioned upon the prompt filing of true reports and the
 1272  payment to the department of any and all fuel taxes levied under
 1273  this chapter including local option taxes which are now or which
 1274  hereafter may be levied or imposed, together with any and all
 1275  penalties and interest thereon, and generally upon faithful
 1276  compliance with the provisions of the fuel tax and local option
 1277  tax laws of the state. The licensee shall be the principal
 1278  obligor, and the state shall be the obligee. An assigned time
 1279  deposit or irrevocable letter of credit may be accepted in lieu
 1280  of a surety bond.
 1281         Section 24. Subsection (6) of section 206.8741, Florida
 1282  Statutes, is amended to read:
 1283         206.8741 Dyeing and marking; notice requirements.—
 1284         (6) Any person who fails to provide or post the required
 1285  notice with respect to any dyed diesel fuel is subject to a
 1286  penalty of $2,500 for each month such failure occurs the penalty
 1287  imposed by s. 206.872(11).
 1288         Section 25. Subsection (1) section 206.90, Florida
 1289  Statutes, is amended to read:
 1290         206.90 Bond required of terminal suppliers, importers, and
 1291  wholesalers.—
 1292         (1) Every terminal supplier, importer, or wholesaler,
 1293  except a municipality, county, state agency, federal agency,
 1294  school board, or special district, shall file with the
 1295  department a bond or bonds in the penal sum of not more than
 1296  $300,000 $100,000. The sum of such bond shall be approximately 3
 1297  times the average monthly diesel fuels tax and local option tax
 1298  on diesel fuels paid or due during the preceding 12 calendar
 1299  months, with a surety approved by the department. The licensee
 1300  shall be the principal obligor and the state shall be the
 1301  obligee, conditioned upon the faithful compliance with the
 1302  provisions of this chapter, including the local option tax laws.
 1303  If the sum of 3 times a licensee’s average monthly tax is less
 1304  than $50, no bond shall be required.
 1305         Section 26. Effective January 1, 2021, paragraphs (c) and
 1306  (d) of subsection (1) of section 212.031, Florida Statutes, are
 1307  amended to read:
 1308         212.031 Tax on rental or license fee for use of real
 1309  property.—
 1310         (1)
 1311         (c) For the exercise of such privilege, a tax is levied at
 1312  the rate of 5.4 5.5 percent of and on the total rent or license
 1313  fee charged for such real property by the person charging or
 1314  collecting the rental or license fee. The total rent or license
 1315  fee charged for such real property shall include payments for
 1316  the granting of a privilege to use or occupy real property for
 1317  any purpose and shall include base rent, percentage rents, or
 1318  similar charges. Such charges shall be included in the total
 1319  rent or license fee subject to tax under this section whether or
 1320  not they can be attributed to the ability of the lessor’s or
 1321  licensor’s property as used or operated to attract customers.
 1322  Payments for intrinsically valuable personal property such as
 1323  franchises, trademarks, service marks, logos, or patents are not
 1324  subject to tax under this section. In the case of a contractual
 1325  arrangement that provides for both payments taxable as total
 1326  rent or license fee and payments not subject to tax, the tax
 1327  shall be based on a reasonable allocation of such payments and
 1328  shall not apply to that portion which is for the nontaxable
 1329  payments.
 1330         (d) If the rental or license fee of any such real property
 1331  is paid by way of property, goods, wares, merchandise, services,
 1332  or other thing of value, the tax shall be at the rate of 5.4 5.5
 1333  percent of the value of the property, goods, wares, merchandise,
 1334  services, or other thing of value.
 1335         Section 27. Paragraph (a) of subsection (2) of section
 1336  212.04, Florida Statutes, is amended to read:
 1337         212.04 Admissions tax; rate, procedure, enforcement.—
 1338         (2)(a) A tax may not be levied on:
 1339         1. Admissions to athletic or other events sponsored by
 1340  elementary schools, junior high schools, middle schools, high
 1341  schools, community colleges, public or private colleges and
 1342  universities, deaf and blind schools, facilities of the youth
 1343  services programs of the Department of Children and Families,
 1344  and state correctional institutions if only student, faculty, or
 1345  inmate talent is used. However, this exemption does not apply to
 1346  admission to athletic events sponsored by a state university,
 1347  and the proceeds of the tax collected on such admissions shall
 1348  be retained and used by each institution to support women’s
 1349  athletics as provided in s. 1006.71(2)(c).
 1350         2. Dues, membership fees, and admission charges imposed by
 1351  not-for-profit sponsoring organizations. To receive this
 1352  exemption, the sponsoring organization must qualify as a not
 1353  for-profit entity under s. 501(c)(3) of the Internal Revenue
 1354  Code of 1954, as amended.
 1355         3. Admission charges to an event sponsored by a
 1356  governmental entity, sports authority, or sports commission if
 1357  held in a convention hall, exhibition hall, auditorium, stadium,
 1358  theater, arena, civic center, performing arts center, or
 1359  publicly owned recreational facility and if 100 percent of the
 1360  risk of success or failure lies with the sponsor of the event
 1361  and 100 percent of the funds at risk for the event belong to the
 1362  sponsor, and student or faculty talent is not exclusively used.
 1363  As used in this subparagraph, the terms “sports authority” and
 1364  “sports commission” mean a nonprofit organization that is exempt
 1365  from federal income tax under s. 501(c)(3) of the Internal
 1366  Revenue Code and that contracts with a county or municipal
 1367  government for the purpose of promoting and attracting sports
 1368  tourism events to the community with which it contracts.
 1369         4. An admission paid by a student, or on the student’s
 1370  behalf, to any required place of sport or recreation if the
 1371  student’s participation in the sport or recreational activity is
 1372  required as a part of a program or activity sponsored by, and
 1373  under the jurisdiction of, the student’s educational institution
 1374  if his or her attendance is as a participant and not as a
 1375  spectator.
 1376         5. Admissions to the National Football League championship
 1377  game or Pro Bowl; admissions to any semifinal game or
 1378  championship game of a national collegiate tournament;
 1379  admissions to a Major League Baseball, Major League Soccer,
 1380  National Basketball Association, or National Hockey League all
 1381  star game; admissions to the Major League Baseball Home Run
 1382  Derby held before the Major League Baseball All-Star Game;
 1383  admissions to a Formula 1 Grand Prix, including qualifying and
 1384  support races held at the circuit 72 hours before such Grand
 1385  Prix; or admissions to National Basketball Association all-star
 1386  events produced by the National Basketball Association and held
 1387  at a facility such as an arena, convention center, or municipal
 1388  facility.
 1389         6. A participation fee or sponsorship fee imposed by a
 1390  governmental entity as described in s. 212.08(6) for an athletic
 1391  or recreational program if the governmental entity by itself, or
 1392  in conjunction with an organization exempt under s. 501(c)(3) of
 1393  the Internal Revenue Code of 1954, as amended, sponsors,
 1394  administers, plans, supervises, directs, and controls the
 1395  athletic or recreational program.
 1396         7. Admissions to live theater, live opera, or live ballet
 1397  productions in this state which are sponsored by an organization
 1398  that has received a determination from the Internal Revenue
 1399  Service that the organization is exempt from federal income tax
 1400  under s. 501(c)(3) of the Internal Revenue Code of 1954, as
 1401  amended, if the organization actively participates in planning
 1402  and conducting the event, is responsible for the safety and
 1403  success of the event, is organized for the purpose of sponsoring
 1404  live theater, live opera, or live ballet productions in this
 1405  state, has more than 10,000 subscribing members and has among
 1406  the stated purposes in its charter the promotion of arts
 1407  education in the communities it serves, and will receive at
 1408  least 20 percent of the net profits, if any, of the events the
 1409  organization sponsors and will bear the risk of at least 20
 1410  percent of the losses, if any, from the events it sponsors if
 1411  the organization employs other persons as agents to provide
 1412  services in connection with a sponsored event. Before March 1 of
 1413  each year, such organization may apply to the department for a
 1414  certificate of exemption for admissions to such events sponsored
 1415  in this state by the organization during the immediately
 1416  following state fiscal year. The application must state the
 1417  total dollar amount of admissions receipts collected by the
 1418  organization or its agents from such events in this state
 1419  sponsored by the organization or its agents in the year
 1420  immediately preceding the year in which the organization applies
 1421  for the exemption. Such organization shall receive the exemption
 1422  only to the extent of $1.5 million multiplied by the ratio that
 1423  such receipts bear to the total of such receipts of all
 1424  organizations applying for the exemption in such year; however,
 1425  such exemption granted to any organization may not exceed 6
 1426  percent of such admissions receipts collected by the
 1427  organization or its agents in the year immediately preceding the
 1428  year in which the organization applies for the exemption. Each
 1429  organization receiving the exemption shall report each month to
 1430  the department the total admissions receipts collected from such
 1431  events sponsored by the organization during the preceding month
 1432  and shall remit to the department an amount equal to 6 percent
 1433  of such receipts reduced by any amount remaining under the
 1434  exemption. Tickets for such events sold by such organizations
 1435  may not reflect the tax otherwise imposed under this section.
 1436         8. Entry fees for participation in freshwater fishing
 1437  tournaments.
 1438         9. Participation or entry fees charged to participants in a
 1439  game, race, or other sport or recreational event if spectators
 1440  are charged a taxable admission to such event.
 1441         10. Admissions to any postseason collegiate football game
 1442  sanctioned by the National Collegiate Athletic Association.
 1443         11. Admissions to and membership fees for gun clubs. For
 1444  purposes of this subparagraph, the term “gun club” means an
 1445  organization whose primary purpose is to offer its members
 1446  access to one or more shooting ranges for target or skeet
 1447  shooting.
 1448         Section 28. Paragraph (a) of subsection (1) of section
 1449  212.05, Florida Statutes, is amended, and paragraph (n) is added
 1450  to that subsection, to read:
 1451         212.05 Sales, storage, use tax.—It is hereby declared to be
 1452  the legislative intent that every person is exercising a taxable
 1453  privilege who engages in the business of selling tangible
 1454  personal property at retail in this state, including the
 1455  business of making mail order sales, or who rents or furnishes
 1456  any of the things or services taxable under this chapter, or who
 1457  stores for use or consumption in this state any item or article
 1458  of tangible personal property as defined herein and who leases
 1459  or rents such property within the state.
 1460         (1) For the exercise of such privilege, a tax is levied on
 1461  each taxable transaction or incident, which tax is due and
 1462  payable as follows:
 1463         (a)1.a. At the rate of 6 percent of the sales price of each
 1464  item or article of tangible personal property when sold at
 1465  retail in this state, computed on each taxable sale for the
 1466  purpose of remitting the amount of tax due the state, and
 1467  including each and every retail sale.
 1468         b. Each occasional or isolated sale of an aircraft, boat,
 1469  mobile home, or motor vehicle of a class or type which is
 1470  required to be registered, licensed, titled, or documented in
 1471  this state or by the United States Government shall be subject
 1472  to tax at the rate provided in this paragraph. The department
 1473  shall by rule adopt any nationally recognized publication for
 1474  valuation of used motor vehicles as the reference price list for
 1475  any used motor vehicle which is required to be licensed pursuant
 1476  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
 1477  party to an occasional or isolated sale of such a vehicle
 1478  reports to the tax collector a sales price which is less than 80
 1479  percent of the average loan price for the specified model and
 1480  year of such vehicle as listed in the most recent reference
 1481  price list, the tax levied under this paragraph shall be
 1482  computed by the department on such average loan price unless the
 1483  parties to the sale have provided to the tax collector an
 1484  affidavit signed by each party, or other substantial proof,
 1485  stating the actual sales price. Any party to such sale who
 1486  reports a sales price less than the actual sales price is guilty
 1487  of a misdemeanor of the first degree, punishable as provided in
 1488  s. 775.082 or s. 775.083. The department shall collect or
 1489  attempt to collect from such party any delinquent sales taxes.
 1490  In addition, such party shall pay any tax due and any penalty
 1491  and interest assessed plus a penalty equal to twice the amount
 1492  of the additional tax owed. Notwithstanding any other provision
 1493  of law, the Department of Revenue may waive or compromise any
 1494  penalty imposed pursuant to this subparagraph.
 1495         2. This paragraph does not apply to the sale of a boat or
 1496  aircraft by or through a registered dealer under this chapter to
 1497  a purchaser who, at the time of taking delivery, is a
 1498  nonresident of this state, does not make his or her permanent
 1499  place of abode in this state, and is not engaged in carrying on
 1500  in this state any employment, trade, business, or profession in
 1501  which the boat or aircraft will be used in this state, or is a
 1502  corporation none of the officers or directors of which is a
 1503  resident of, or makes his or her permanent place of abode in,
 1504  this state, or is a noncorporate entity that has no individual
 1505  vested with authority to participate in the management,
 1506  direction, or control of the entity’s affairs who is a resident
 1507  of, or makes his or her permanent abode in, this state. For
 1508  purposes of this exemption, either a registered dealer acting on
 1509  his or her own behalf as seller, a registered dealer acting as
 1510  broker on behalf of a seller, or a registered dealer acting as
 1511  broker on behalf of the purchaser may be deemed to be the
 1512  selling dealer. This exemption shall not be allowed unless:
 1513         a. The purchaser removes a qualifying boat, as described in
 1514  sub-subparagraph f., from the state within 90 days after the
 1515  date of purchase or extension, or the purchaser removes a
 1516  nonqualifying boat or an aircraft from this state within 10 days
 1517  after the date of purchase or, when the boat or aircraft is
 1518  repaired or altered, within 20 days after completion of the
 1519  repairs or alterations; or if the aircraft will be registered in
 1520  a foreign jurisdiction and:
 1521         (I) Application for the aircraft’s registration is properly
 1522  filed with a civil airworthiness authority of a foreign
 1523  jurisdiction within 10 days after the date of purchase;
 1524         (II) The purchaser removes the aircraft from the state to a
 1525  foreign jurisdiction within 10 days after the date the aircraft
 1526  is registered by the applicable foreign airworthiness authority;
 1527  and
 1528         (III) The aircraft is operated in the state solely to
 1529  remove it from the state to a foreign jurisdiction.
 1530  
 1531  For purposes of this sub-subparagraph, the term “foreign
 1532  jurisdiction” means any jurisdiction outside of the United
 1533  States or any of its territories;
 1534         b. The purchaser, within 90 30 days from the date of
 1535  departure, provides the department with written proof that the
 1536  purchaser licensed, registered, titled, or documented the boat
 1537  or aircraft outside the state. If such written proof is
 1538  unavailable, within 90 30 days the purchaser shall provide proof
 1539  that the purchaser applied for such license, title,
 1540  registration, or documentation. The purchaser shall forward to
 1541  the department proof of title, license, registration, or
 1542  documentation upon receipt;
 1543         c. The purchaser, within 30 10 days after of removing the
 1544  boat or aircraft from Florida, furnishes the department with
 1545  proof of removal in the form of receipts for fuel, dockage,
 1546  slippage, tie-down, or hangaring from outside of Florida. The
 1547  information so provided must clearly and specifically identify
 1548  the boat or aircraft;
 1549         d. The selling dealer, within 30 5 days after of the date
 1550  of sale, provides to the department a copy of the sales invoice,
 1551  closing statement, bills of sale, and the original affidavit
 1552  signed by the purchaser attesting that he or she has read the
 1553  provisions of this section;
 1554         e. The seller makes a copy of the affidavit a part of his
 1555  or her record for as long as required by s. 213.35; and
 1556         f. Unless the nonresident purchaser of a boat of 5 net tons
 1557  of admeasurement or larger intends to remove the boat from this
 1558  state within 10 days after the date of purchase or when the boat
 1559  is repaired or altered, within 20 days after completion of the
 1560  repairs or alterations, the nonresident purchaser applies to the
 1561  selling dealer for a decal which authorizes 90 days after the
 1562  date of purchase for removal of the boat. The nonresident
 1563  purchaser of a qualifying boat may apply to the selling dealer
 1564  within 60 days after the date of purchase for an extension decal
 1565  that authorizes the boat to remain in this state for an
 1566  additional 90 days, but not more than a total of 180 days,
 1567  before the nonresident purchaser is required to pay the tax
 1568  imposed by this chapter. The department is authorized to issue
 1569  decals in advance to dealers. The number of decals issued in
 1570  advance to a dealer shall be consistent with the volume of the
 1571  dealer’s past sales of boats which qualify under this sub
 1572  subparagraph. The selling dealer or his or her agent shall mark
 1573  and affix the decals to qualifying boats in the manner
 1574  prescribed by the department, before delivery of the boat.
 1575         (I) The department is hereby authorized to charge dealers a
 1576  fee sufficient to recover the costs of decals issued, except the
 1577  extension decal shall cost $425.
 1578         (II) The proceeds from the sale of decals will be deposited
 1579  into the administrative trust fund.
 1580         (III) Decals shall display information to identify the boat
 1581  as a qualifying boat under this sub-subparagraph, including, but
 1582  not limited to, the decal’s date of expiration.
 1583         (IV) The department is authorized to require dealers who
 1584  purchase decals to file reports with the department and may
 1585  prescribe all necessary records by rule. All such records are
 1586  subject to inspection by the department.
 1587         (V) Any dealer or his or her agent who issues a decal
 1588  falsely, fails to affix a decal, mismarks the expiration date of
 1589  a decal, or fails to properly account for decals will be
 1590  considered prima facie to have committed a fraudulent act to
 1591  evade the tax and will be liable for payment of the tax plus a
 1592  mandatory penalty of 200 percent of the tax, and shall be liable
 1593  for fine and punishment as provided by law for a conviction of a
 1594  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1595  775.083.
 1596         (VI) Any nonresident purchaser of a boat who removes a
 1597  decal before permanently removing the boat from the state, or
 1598  defaces, changes, modifies, or alters a decal in a manner
 1599  affecting its expiration date before its expiration, or who
 1600  causes or allows the same to be done by another, will be
 1601  considered prima facie to have committed a fraudulent act to
 1602  evade the tax and will be liable for payment of the tax plus a
 1603  mandatory penalty of 200 percent of the tax, and shall be liable
 1604  for fine and punishment as provided by law for a conviction of a
 1605  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1606  775.083.
 1607         (VII) The department is authorized to adopt rules necessary
 1608  to administer and enforce this subparagraph and to publish the
 1609  necessary forms and instructions.
 1610         (VIII) The department is hereby authorized to adopt
 1611  emergency rules pursuant to s. 120.54(4) to administer and
 1612  enforce the provisions of this subparagraph.
 1613  
 1614  If the purchaser fails to remove the qualifying boat from this
 1615  state within the maximum 180 days after purchase or a
 1616  nonqualifying boat or an aircraft from this state within 10 days
 1617  after purchase or, when the boat or aircraft is repaired or
 1618  altered, within 20 days after completion of such repairs or
 1619  alterations, or permits the boat or aircraft to return to this
 1620  state within 6 months from the date of departure, except as
 1621  provided in s. 212.08(7)(fff), or if the purchaser fails to
 1622  furnish the department with any of the documentation required by
 1623  this subparagraph within the prescribed time period, the
 1624  purchaser shall be liable for use tax on the cost price of the
 1625  boat or aircraft and, in addition thereto, payment of a penalty
 1626  to the Department of Revenue equal to the tax payable. This
 1627  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
 1628  The maximum 180-day period following the sale of a qualifying
 1629  boat tax-exempt to a nonresident may not be tolled for any
 1630  reason.
 1631         (n)At the rate of 5.5 percent of the sales price on the
 1632  sale of a new mobile home. As used in this paragraph, the term
 1633  “new mobile home” has the same meaning as in s. 319.001.
 1634         Section 29. Subsection (6) of section 212.055, Florida
 1635  Statutes, is amended, and paragraph (f) is added to subsection
 1636  (1) of that section, to read:
 1637         212.055 Discretionary sales surtaxes; legislative intent;
 1638  authorization and use of proceeds.—It is the legislative intent
 1639  that any authorization for imposition of a discretionary sales
 1640  surtax shall be published in the Florida Statutes as a
 1641  subsection of this section, irrespective of the duration of the
 1642  levy. Each enactment shall specify the types of counties
 1643  authorized to levy; the rate or rates which may be imposed; the
 1644  maximum length of time the surtax may be imposed, if any; the
 1645  procedure which must be followed to secure voter approval, if
 1646  required; the purpose for which the proceeds may be expended;
 1647  and such other requirements as the Legislature may provide.
 1648  Taxable transactions and administrative procedures shall be as
 1649  provided in s. 212.054.
 1650         (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
 1651  SURTAX.—
 1652         (f)Any discretionary sales surtax levied under this
 1653  subsection pursuant to a referendum held on or after July 1,
 1654  2020, may not be levied for more than 30 years.
 1655         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
 1656         (a) The school board in each county may levy, pursuant to
 1657  resolution conditioned to take effect only upon approval by a
 1658  majority vote of the electors of the county voting in a
 1659  referendum, a discretionary sales surtax at a rate that may not
 1660  exceed 0.5 percent.
 1661         (b) The resolution must shall include a statement that
 1662  provides a brief and general description of the school capital
 1663  outlay projects to be funded by the surtax. The resolution must
 1664  include a statement that the revenues collected must be shared
 1665  with eligible charter schools based on their proportionate share
 1666  of the total school district enrollment. The statement must
 1667  shall conform to the requirements of s. 101.161 and shall be
 1668  placed on the ballot by the governing body of the county. The
 1669  following question shall be placed on the ballot:
 1670  
 1671  ....FOR THE             ....CENTS TAX                
 1672  ....AGAINST THE         ....CENTS TAX                
 1673  
 1674  
 1675         (c) The resolution providing for the imposition of the
 1676  surtax must shall set forth a plan for use of the surtax
 1677  proceeds for fixed capital expenditures or fixed capital costs
 1678  associated with the construction, reconstruction, or improvement
 1679  of school facilities and campuses which have a useful life
 1680  expectancy of 5 or more years, and any land acquisition, land
 1681  improvement, design, and engineering costs related thereto.
 1682  Additionally, the plan shall include the costs of retrofitting
 1683  and providing for technology implementation, including hardware
 1684  and software, for the various sites within the school district.
 1685  Surtax revenues may be used to service for the purpose of
 1686  servicing bond indebtedness to finance projects authorized by
 1687  this subsection, and any interest accrued thereto may be held in
 1688  trust to finance such projects. Neither the proceeds of the
 1689  surtax nor any interest accrued thereto shall be used for
 1690  operational expenses. Surtax revenues shared with charter
 1691  schools shall be expended by the charter school in a manner
 1692  consistent with the allowable uses set forth in s. 1013.62(4).
 1693  All revenues and expenditures shall be accounted for in a
 1694  charter school’s monthly or quarterly financial statement
 1695  pursuant to s. 1002.33(9). The eligibility of a charter school
 1696  to receive funds under this subsection shall be determined in
 1697  accordance with s. 1013.62(1). If a school’s charter is not
 1698  renewed or is terminated and the school is dissolved under the
 1699  provisions of law under which the school was organized, any
 1700  unencumbered funds received under this subsection shall revert
 1701  to the sponsor.
 1702         (d) Surtax revenues collected by the Department of Revenue
 1703  pursuant to this subsection shall be distributed to the school
 1704  board imposing the surtax in accordance with law.
 1705         Section 30. The amendment made by this act to s.
 1706  212.055(6), Florida Statutes, which amends the allowable uses of
 1707  the school capital outlay surtax, applies to levies authorized
 1708  by vote of the electors on or after July 1, 2020.
 1709         Section 31. Paragraph (fff) of subsection (7) of section
 1710  212.08, Florida Statutes, is amended, and paragraph (u) is added
 1711  to subsection (5) of that section, to read:
 1712         212.08 Sales, rental, use, consumption, distribution, and
 1713  storage tax; specified exemptions.—The sale at retail, the
 1714  rental, the use, the consumption, the distribution, and the
 1715  storage to be used or consumed in this state of the following
 1716  are hereby specifically exempt from the tax imposed by this
 1717  chapter.
 1718         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1719         (u)Aircraft equipment used in governmental contracts.
 1720  Equipment, including electric and hydraulic ground power units,
 1721  jet starter units, oxygen servicing and test equipment, engine
 1722  trim boxes, and communications and avionics test sets, which is
 1723  used to service, test, operate, upgrade, or configure aircraft
 1724  for advanced training purposes as part of any contract with the
 1725  United States Department of Defense or with a military branch of
 1726  a recognized foreign government is exempt from the tax imposed
 1727  by this chapter.
 1728         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1729  entity by this chapter do not inure to any transaction that is
 1730  otherwise taxable under this chapter when payment is made by a
 1731  representative or employee of the entity by any means,
 1732  including, but not limited to, cash, check, or credit card, even
 1733  when that representative or employee is subsequently reimbursed
 1734  by the entity. In addition, exemptions provided to any entity by
 1735  this subsection do not inure to any transaction that is
 1736  otherwise taxable under this chapter unless the entity has
 1737  obtained a sales tax exemption certificate from the department
 1738  or the entity obtains or provides other documentation as
 1739  required by the department. Eligible purchases or leases made
 1740  with such a certificate must be in strict compliance with this
 1741  subsection and departmental rules, and any person who makes an
 1742  exempt purchase with a certificate that is not in strict
 1743  compliance with this subsection and the rules is liable for and
 1744  shall pay the tax. The department may adopt rules to administer
 1745  this subsection.
 1746         (fff) Aircraft temporarily in the state.—
 1747         1. An aircraft owned by a nonresident is exempt from the
 1748  use tax imposed under this chapter if the aircraft enters and
 1749  remains in this state for less than a total of 21 days during
 1750  the 6-month period after the date of purchase. The temporary use
 1751  of the aircraft and subsequent removal from this state may be
 1752  proven by invoices for fuel, tie-down, or hangar charges issued
 1753  by out-of-state vendors or suppliers or similar documentation
 1754  that clearly and specifically identifies the aircraft. The
 1755  exemption provided in this subparagraph is in addition to the
 1756  exemptions provided in subparagraphs 2. and 3. subparagraph 2.
 1757  and s. 212.05(1)(a).
 1758         2. An aircraft owned by a nonresident is exempt from the
 1759  use tax imposed under this chapter if the aircraft enters or
 1760  remains in this state exclusively for purposes of flight
 1761  training, repairs, alterations, refitting, or modification. Such
 1762  purposes shall be supported by written documentation issued by
 1763  in-state vendors or suppliers which clearly and specifically
 1764  identifies the aircraft. The exemption provided in this
 1765  subparagraph is in addition to the exemptions provided in
 1766  subparagraph 1. and s. 212.05(1)(a).
 1767         3.An aircraft owned by a nonresident is exempt from the
 1768  use tax imposed under this chapter if the aircraft enters or
 1769  remains in this state exclusively to be used in service of a
 1770  contract with the United States Department of Defense or with a
 1771  military branch of a recognized foreign government. The
 1772  exemption provided in this subparagraph is in addition to the
 1773  exemptions provided in subparagraph 1. and s. 212.05(1)(a).
 1774         Section 32. Effective October 1, 2020, paragraph (jjj) of
 1775  subsection (7) of section 212.08, Florida Statutes, is amended
 1776  to read:
 1777         212.08 Sales, rental, use, consumption, distribution, and
 1778  storage tax; specified exemptions.—The sale at retail, the
 1779  rental, the use, the consumption, the distribution, and the
 1780  storage to be used or consumed in this state of the following
 1781  are hereby specifically exempt from the tax imposed by this
 1782  chapter.
 1783         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1784  entity by this chapter do not inure to any transaction that is
 1785  otherwise taxable under this chapter when payment is made by a
 1786  representative or employee of the entity by any means,
 1787  including, but not limited to, cash, check, or credit card, even
 1788  when that representative or employee is subsequently reimbursed
 1789  by the entity. In addition, exemptions provided to any entity by
 1790  this subsection do not inure to any transaction that is
 1791  otherwise taxable under this chapter unless the entity has
 1792  obtained a sales tax exemption certificate from the department
 1793  or the entity obtains or provides other documentation as
 1794  required by the department. Eligible purchases or leases made
 1795  with such a certificate must be in strict compliance with this
 1796  subsection and departmental rules, and any person who makes an
 1797  exempt purchase with a certificate that is not in strict
 1798  compliance with this subsection and the rules is liable for and
 1799  shall pay the tax. The department may adopt rules to administer
 1800  this subsection.
 1801         (jjj) Certain machinery and equipment.—
 1802         1. Industrial machinery and equipment purchased by eligible
 1803  manufacturing businesses which is used at a fixed location in
 1804  this state for the manufacture, processing, compounding, or
 1805  production of items of tangible personal property for sale is
 1806  exempt from the tax imposed by this chapter. If, at the time of
 1807  purchase, the purchaser furnishes the seller with a signed
 1808  certificate certifying the purchaser’s entitlement to exemption
 1809  pursuant to this paragraph, the seller is not required to
 1810  collect the tax on the sale of such items, and the department
 1811  shall look solely to the purchaser for recovery of the tax if it
 1812  determines that the purchaser was not entitled to the exemption.
 1813         2. For purposes of this paragraph, the term:
 1814         a. “Eligible manufacturing business” means any business
 1815  whose primary business activity at the location where the
 1816  industrial machinery and equipment is located is within the
 1817  industries classified under NAICS codes 31, 32, 33, 112511, and
 1818  423930.
 1819         b. “Eligible postharvest activity business” means a
 1820  business whose primary business activity, at the location where
 1821  the postharvest machinery and equipment is located, is within
 1822  the industries classified under NAICS code 115114.
 1823         c. “NAICS” means those classifications contained in the
 1824  North American Industry Classification System, as published in
 1825  2007 by the Office of Management and Budget, Executive Office of
 1826  the President.
 1827         d. “Primary business activity” means an activity
 1828  representing more than 50 percent of the activities conducted at
 1829  the location where the industrial machinery and equipment or
 1830  postharvest machinery and equipment is located.
 1831         e. “Industrial machinery and equipment” means tangible
 1832  personal property or other property that has a depreciable life
 1833  of 3 years or more and that is used as an integral part in the
 1834  manufacturing, processing, compounding, or production of
 1835  tangible personal property for sale. The term includes tangible
 1836  personal property or other property that has a depreciable life
 1837  of 3 years or more which is used as an integral part in the
 1838  recycling of metals for sale. A building and its structural
 1839  components are not industrial machinery and equipment unless the
 1840  building or structural component is so closely related to the
 1841  industrial machinery and equipment that it houses or supports
 1842  that the building or structural component can be expected to be
 1843  replaced when the machinery and equipment are replaced. Heating
 1844  and air conditioning systems are not industrial machinery and
 1845  equipment unless the sole justification for their installation
 1846  is to meet the requirements of the production process, even
 1847  though the system may provide incidental comfort to employees or
 1848  serve, to an insubstantial degree, nonproduction activities. The
 1849  term includes parts and accessories for industrial machinery and
 1850  equipment only to the extent that the parts and accessories are
 1851  necessary for the continued operation of the industrial
 1852  machinery or equipment or were purchased before the date the
 1853  machinery and equipment were are placed in service.
 1854         f. “Postharvest activities” means services performed on
 1855  crops, after their harvest, with the intent of preparing them
 1856  for market or further processing. Postharvest activities
 1857  include, but are not limited to, crop cleaning, sun drying,
 1858  shelling, fumigating, curing, sorting, grading, packing, and
 1859  cooling.
 1860         g. “Postharvest machinery and equipment” means tangible
 1861  personal property or other property with a depreciable life of 3
 1862  years or more which is used primarily for postharvest
 1863  activities. A building and its structural components are not
 1864  postharvest industrial machinery and equipment unless the
 1865  building or structural component is so closely related to the
 1866  postharvest machinery and equipment that it houses or supports
 1867  that the building or structural component can be expected to be
 1868  replaced when the postharvest machinery and equipment is
 1869  replaced. Heating and air conditioning systems are not
 1870  postharvest machinery and equipment unless the sole
 1871  justification for their installation is to meet the requirements
 1872  of the postharvest activities process, even though the system
 1873  may provide incidental comfort to employees or serve, to an
 1874  insubstantial degree, nonpostharvest activities.
 1875         3. Postharvest machinery and equipment purchased by an
 1876  eligible postharvest activity business which is used at a fixed
 1877  location in this state is exempt from the tax imposed by this
 1878  chapter. All labor charges for the repair of, and parts and
 1879  materials used in the repair of and incorporated into, such
 1880  postharvest machinery and equipment are also exempt. If, at the
 1881  time of purchase, the purchaser furnishes the seller with a
 1882  signed certificate certifying the purchaser’s entitlement to
 1883  exemption pursuant to this subparagraph, the seller is not
 1884  required to collect the tax on the sale of such items, and the
 1885  department shall look solely to the purchaser for recovery of
 1886  the tax if it determines that the purchaser was not entitled to
 1887  the exemption.
 1888         Section 33. Effective January 1, 2021, section 212.134,
 1889  Florida Statutes, is created to read:
 1890         212.134Information returns relating to payment-card and
 1891  third-party network transactions.—
 1892         (1)For each year in which a payment settlement entity, an
 1893  electronic payment facilitator, or other third party contracted
 1894  with the payment settlement entity to make payments to settle
 1895  reportable payment transactions on behalf of the payment
 1896  settlement entity must file a return pursuant to s. 6050W of the
 1897  Internal Revenue Code, the entity, the facilitator, or the third
 1898  party must submit the information in the return to the
 1899  department by the 30th day after filing the federal return. The
 1900  format of the information returns required must be either a copy
 1901  of such information returns or a copy of such information
 1902  returns related to participating payees with an address in the
 1903  state. For purposes of this subsection, the term “payment
 1904  settlement entity” has the same meaning as provided in s. 6050W
 1905  of the Internal Revenue Code.
 1906         (2)All reports submitted to the department under this
 1907  section must be in an electronic format.
 1908         (3)Any payment settlement entity, facilitator, or third
 1909  party failing to file the information return required, filing an
 1910  incomplete information return, or not filing an information
 1911  return within the time prescribed is subject to a penalty of
 1912  $1,000 for each failure, if the failure is for not more than 30
 1913  days, with an additional $1,000 for each month or fraction of a
 1914  month during which each failure continues. The total amount of
 1915  penalty imposed on a reporting entity may not exceed $10,000
 1916  annually.
 1917         (4)The executive director or his or her designee may waive
 1918  the penalty if he or she determines that the failure to timely
 1919  file an information return was due to reasonable cause and not
 1920  due to willful negligence, willful neglect, or fraud.
 1921         Section 34. Section 212.181, Florida Statutes, is created
 1922  to read:
 1923         212.181Determination of business address situs,
 1924  distributions, and adjustments.—
 1925         (1)For each certificate of registration issued pursuant to
 1926  s. 212.18(3)(b), the department shall assign the place of
 1927  business to a county based on the location address provided at
 1928  the time of registration or at the time the dealer notifies the
 1929  department of a change in a business location address.
 1930         (2)(a)Each county that furnishes to the department
 1931  information needed to update the electronic database created and
 1932  maintained pursuant to s. 202.22(2)(a), including addresses of
 1933  new developments, changes in addresses, annexations,
 1934  incorporations, reorganizations, and any other changes in
 1935  jurisdictional boundaries within the county, must specify an
 1936  effective date, which must be the next ensuing January 1 or July
 1937  1, and must be furnished to the department at least 120 days
 1938  before the effective date. A county that provides notification
 1939  to the department at least 120 days before the effective date
 1940  that it has reviewed the database and has no changes for the
 1941  ensuing January 1 or July 1 satisfies the requirement of this
 1942  paragraph.
 1943         (b)A county that imposes a tourist development tax in a
 1944  subcounty special district pursuant to s. 125.0104(3)(b) must
 1945  identify the subcounty special district addresses to which the
 1946  tourist development tax applies as part of the address
 1947  information submission required under paragraph (a). This
 1948  paragraph does not apply to counties that self-administer the
 1949  tax pursuant to s. 125.0104(10).
 1950         (c)The department shall update the electronic database
 1951  created and maintained under s. 202.22(2)(a) using the
 1952  information furnished by local taxing jurisdictions under
 1953  paragraph (a) and shall ensure each business location is
 1954  correctly assigned to the applicable county pursuant to
 1955  subsection (1). Each update must specify the effective date as
 1956  the next ensuing January 1 or July 1 and must be posted by the
 1957  department on a website not less than 90 days before the
 1958  effective date.
 1959         (3)(a)For distributions made pursuant to ss. 125.0104,
 1960  212.20(6)(a), (b), and (d)2., misallocations occurring solely
 1961  due to the assignment of an address to an incorrect county will
 1962  be corrected prospectively only from the date the department is
 1963  made aware of the misallocation, subject to the following:
 1964         1.If the county that should have received the misallocated
 1965  distributions followed the notification and timing provisions in
 1966  subsection (2) for the affected periods, such misallocations may
 1967  be adjusted by prorating current and future distributions for
 1968  the period the misallocation occurred, not to exceed 36 months
 1969  from the date the department is made aware of the misallocation.
 1970         2.If the county that received the misallocated
 1971  distribution followed the notification and timing provisions in
 1972  subsection (2) for the affected periods and the county that
 1973  should have received the misallocation did not, the correction
 1974  shall apply only prospectively from the date the department is
 1975  made aware of the misallocation.
 1976         (b)Nothing in this subsection prevents affected counties
 1977  from determining an alternative method of adjustment pursuant to
 1978  an interlocal agreement. Affected counties with an interlocal
 1979  agreement must provide a copy of the interlocal agreement
 1980  specifying an alternative method of adjustment to the department
 1981  within 90 days after the date of the department’s notice of the
 1982  misallocation.
 1983         (4)The department may adopt rules to administer this
 1984  section, including rules establishing procedures and forms.
 1985         Section 35. Paragraph (d) of subsection (6) of section
 1986  212.20, Florida Statutes, is amended to read:
 1987         212.20 Funds collected, disposition; additional powers of
 1988  department; operational expense; refund of taxes adjudicated
 1989  unconstitutionally collected.—
 1990         (6) Distribution of all proceeds under this chapter and ss.
 1991  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1992         (d) The proceeds of all other taxes and fees imposed
 1993  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1994  and (2)(b) shall be distributed as follows:
 1995         1. In any fiscal year, the greater of $500 million, minus
 1996  an amount equal to 4.6 percent of the proceeds of the taxes
 1997  collected pursuant to chapter 201, or 5.2 percent of all other
 1998  taxes and fees imposed pursuant to this chapter or remitted
 1999  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 2000  monthly installments into the General Revenue Fund.
 2001         2. After the distribution under subparagraph 1., 8.9744
 2002  percent of the amount remitted by a sales tax dealer located
 2003  within a participating county pursuant to s. 218.61 shall be
 2004  transferred into the Local Government Half-cent Sales Tax
 2005  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 2006  transferred shall be reduced by 0.1 percent, and the department
 2007  shall distribute this amount to the Public Employees Relations
 2008  Commission Trust Fund less $5,000 each month, which shall be
 2009  added to the amount calculated in subparagraph 3. and
 2010  distributed accordingly.
 2011         3. After the distribution under subparagraphs 1. and 2.,
 2012  0.0966 percent shall be transferred to the Local Government
 2013  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 2014  to s. 218.65.
 2015         4. After the distributions under subparagraphs 1., 2., and
 2016  3., 2.0810 percent of the available proceeds shall be
 2017  transferred monthly to the Revenue Sharing Trust Fund for
 2018  Counties pursuant to s. 218.215.
 2019         5. After the distributions under subparagraphs 1., 2., and
 2020  3., 1.3653 percent of the available proceeds shall be
 2021  transferred monthly to the Revenue Sharing Trust Fund for
 2022  Municipalities pursuant to s. 218.215. If the total revenue to
 2023  be distributed pursuant to this subparagraph is at least as
 2024  great as the amount due from the Revenue Sharing Trust Fund for
 2025  Municipalities and the former Municipal Financial Assistance
 2026  Trust Fund in state fiscal year 1999-2000, no municipality shall
 2027  receive less than the amount due from the Revenue Sharing Trust
 2028  Fund for Municipalities and the former Municipal Financial
 2029  Assistance Trust Fund in state fiscal year 1999-2000. If the
 2030  total proceeds to be distributed are less than the amount
 2031  received in combination from the Revenue Sharing Trust Fund for
 2032  Municipalities and the former Municipal Financial Assistance
 2033  Trust Fund in state fiscal year 1999-2000, each municipality
 2034  shall receive an amount proportionate to the amount it was due
 2035  in state fiscal year 1999-2000.
 2036         6. Of the remaining proceeds:
 2037         a. In each fiscal year, the sum of $29,915,500 shall be
 2038  divided into as many equal parts as there are counties in the
 2039  state, and one part shall be distributed to each county. The
 2040  distribution among the several counties must begin each fiscal
 2041  year on or before January 5th and continue monthly for a total
 2042  of 4 months. If a local or special law required that any moneys
 2043  accruing to a county in fiscal year 1999-2000 under the then
 2044  existing provisions of s. 550.135 be paid directly to the
 2045  district school board, special district, or a municipal
 2046  government, such payment must continue until the local or
 2047  special law is amended or repealed. The state covenants with
 2048  holders of bonds or other instruments of indebtedness issued by
 2049  local governments, special districts, or district school boards
 2050  before July 1, 2000, that it is not the intent of this
 2051  subparagraph to adversely affect the rights of those holders or
 2052  relieve local governments, special districts, or district school
 2053  boards of the duty to meet their obligations as a result of
 2054  previous pledges or assignments or trusts entered into which
 2055  obligated funds received from the distribution to county
 2056  governments under then-existing s. 550.135. This distribution
 2057  specifically is in lieu of funds distributed under s. 550.135
 2058  before July 1, 2000.
 2059         b. The department shall distribute $166,667 monthly to each
 2060  applicant certified as a facility for a new or retained
 2061  professional sports franchise pursuant to s. 288.1162. Up to
 2062  $41,667 shall be distributed monthly by the department to each
 2063  certified applicant as defined in s. 288.11621 for a facility
 2064  for a spring training franchise. However, not more than $416,670
 2065  may be distributed monthly in the aggregate to all certified
 2066  applicants for facilities for spring training franchises.
 2067  Distributions begin 60 days after such certification and
 2068  continue for not more than 30 years, except as otherwise
 2069  provided in s. 288.11621. A certified applicant identified in
 2070  this sub-subparagraph may not receive more in distributions than
 2071  expended by the applicant for the public purposes provided in s.
 2072  288.1162(5) or s. 288.11621(3).
 2073         c. Beginning 30 days after notice by the Department of
 2074  Economic Opportunity to the Department of Revenue that an
 2075  applicant has been certified as the professional golf hall of
 2076  fame pursuant to s. 288.1168 and is open to the public, $166,667
 2077  shall be distributed monthly, for up to 420 300 months, to the
 2078  applicant.
 2079         d. Beginning 30 days after notice by the Department of
 2080  Economic Opportunity to the Department of Revenue that the
 2081  applicant has been certified as the International Game Fish
 2082  Association World Center facility pursuant to s. 288.1169, and
 2083  the facility is open to the public, $83,333 shall be distributed
 2084  monthly, for up to 168 months, to the applicant. This
 2085  distribution is subject to reduction pursuant to s. 288.1169. A
 2086  lump sum payment of $999,996 shall be made after certification
 2087  and before July 1, 2000.
 2088         e. The department shall distribute up to $83,333 monthly to
 2089  each certified applicant as defined in s. 288.11631 for a
 2090  facility used by a single spring training franchise, or up to
 2091  $166,667 monthly to each certified applicant as defined in s.
 2092  288.11631 for a facility used by more than one spring training
 2093  franchise. Monthly distributions begin 60 days after such
 2094  certification or July 1, 2016, whichever is later, and continue
 2095  for not more than 20 years to each certified applicant as
 2096  defined in s. 288.11631 for a facility used by a single spring
 2097  training franchise or not more than 25 years to each certified
 2098  applicant as defined in s. 288.11631 for a facility used by more
 2099  than one spring training franchise. A certified applicant
 2100  identified in this sub-subparagraph may not receive more in
 2101  distributions than expended by the applicant for the public
 2102  purposes provided in s. 288.11631(3).
 2103         f. Beginning 45 days after notice by the Department of
 2104  Economic Opportunity to the Department of Revenue that an
 2105  applicant has been approved by the Legislature and certified by
 2106  the Department of Economic Opportunity under s. 288.11625 or
 2107  upon a date specified by the Department of Economic Opportunity
 2108  as provided under s. 288.11625(6)(d), the department shall
 2109  distribute each month an amount equal to one-twelfth of the
 2110  annual distribution amount certified by the Department of
 2111  Economic Opportunity for the applicant. The department may not
 2112  distribute more than $7 million in the 2014-2015 fiscal year or
 2113  more than $13 million annually thereafter under this sub
 2114  subparagraph.
 2115         g. Beginning December 1, 2015, and ending June 30, 2016,
 2116  the department shall distribute $26,286 monthly to the State
 2117  Transportation Trust Fund. Beginning July 1, 2016, the
 2118  department shall distribute $15,333 monthly to the State
 2119  Transportation Trust Fund.
 2120         7. All other proceeds must remain in the General Revenue
 2121  Fund.
 2122         Section 36. Section 215.179, Florida Statutes, is created
 2123  to read:
 2124         215.179 Solicitation of payment.—An owner of a public
 2125  building or the owner’s employee may not seek, accept, or
 2126  solicit any payment or other form of consideration for providing
 2127  the written allocation letter described in s. 179D(d)(4) of the
 2128  Internal Revenue Code and Internal Revenue Service (IRS) Notice
 2129  2008-40. An allocation letter must be signed and returned to the
 2130  architect, engineer, or contractor within 15 days after written
 2131  request. The architect, engineer, or contractor shall file the
 2132  allocation request with the Department of Financial Services.
 2133  This section is effective until the Internal Revenue Service
 2134  supersedes s. 3 of IRS Notice 2008-40 and materially modifies
 2135  the allocation process therein.
 2136         Section 37. Section 213.0537, Florida Statutes, is created
 2137  to read:
 2138         213.0537Electronic notification with affirmative consent.—
 2139         (1)Notwithstanding any other provision of law, the
 2140  Department of Revenue may send notices electronically, by postal
 2141  mail, or both. Electronic transmission may be used only with the
 2142  affirmative consent of the taxpayer or its representative.
 2143  Documents sent pursuant to this section comply with the same
 2144  timing and form requirements as documents sent by postal mail.
 2145  If a document sent electronically is returned as undeliverable,
 2146  the department must resend the document by postal mail. However,
 2147  the original electronic transmission used with the affirmative
 2148  consent of the taxpayer or its representative is the official
 2149  mailing for purposes of this chapter.
 2150         (2)A notice sent electronically will be considered to have
 2151  been received by the recipient if the transmission is addressed
 2152  to the address provided by the taxpayer or its representative. A
 2153  notice sent electronically will be considered received even if
 2154  no individual is aware of its receipt. In addition, a notice
 2155  sent electronically shall be considered received if the
 2156  department does not receive notification that the document was
 2157  undeliverable.
 2158         (3)For the purposes of this section, the term:
 2159         (a)“Affirmative consent” means that the taxpayer or its
 2160  representative expressly consented to receive notices
 2161  electronically either in response to a clear and conspicuous
 2162  request for the taxpayer’s or its representative’s consent, or
 2163  at the taxpayer’s or its representative’s own initiative.
 2164         (b)“Notice” means all communications from the department
 2165  to the taxpayer or its representative, including, but not
 2166  limited to, billings, notices issued during the course of an
 2167  audit, proposed assessments, and final assessments authorized by
 2168  this chapter and any other actions constituting final agency
 2169  action within the meaning of chapter 120.
 2170         Section 38. Paragraph (b) of subsection (1) of section
 2171  213.21, Florida Statutes, is amended to read:
 2172         213.21 Informal conferences; compromises.—
 2173         (1)
 2174         (b) The statute of limitations upon the issuance of final
 2175  assessments and the period for filing a claim for refund as
 2176  required by s. 215.26(2) for any transactions occurring during
 2177  the audit period shall be tolled during the period in which the
 2178  taxpayer is engaged in a procedure under this section.
 2179         Section 39. Effective upon this act becoming a law,
 2180  paragraph (a) of subsection (4) of section 220.1105, Florida
 2181  Statutes, is amended to read:
 2182         220.1105 Tax imposed; automatic refunds and downward
 2183  adjustments to tax rates.—
 2184         (4) For fiscal years 2018-2019 through 2020-2021, any
 2185  amount by which net collections for a fiscal year exceed
 2186  adjusted forecasted collections for that fiscal year shall only
 2187  be used to provide refunds to corporate income tax payers as
 2188  follows:
 2189         (a) For purposes of this subsection, the term:
 2190         1. “Eligible taxpayer” means:
 2191         a. For fiscal year 2018-2019, a taxpayer whose taxable year
 2192  begins between April 1, 2017, and March 31, 2018, and whose
 2193  final tax liability for such taxable year is greater than zero;
 2194         b. For fiscal year 2019-2020, a taxpayer whose taxable year
 2195  begins between April 1, 2018, and March 31, 2019, and whose
 2196  final tax liability for such taxable year is greater than zero;
 2197  or
 2198         c. For fiscal year 2020-2021 a taxpayer whose taxable year
 2199  begins between April 1, 2019, and March 31, 2020, and whose
 2200  final tax liability for such taxable year is greater than zero.
 2201         2. “Excess collections” for a fiscal year means the amount
 2202  by which net collections for a fiscal year exceeds adjusted
 2203  forecasted collections for that fiscal year.
 2204         3. “Final tax liability” means the taxpayer’s amount of tax
 2205  due under this chapter for a taxable year, reported on a return
 2206  filed with the department, plus the amount of any credit taken
 2207  on such return under s. 220.1875.
 2208         4. “Total eligible tax liability” for a fiscal year means
 2209  the sum of final tax liabilities of all eligible taxpayers for a
 2210  fiscal year as such liabilities are shown on the latest return
 2211  filed with the department as of February 1 immediately following
 2212  that fiscal year.
 2213         5. “Taxpayer refund share” for a fiscal year means an
 2214  eligible taxpayer’s final tax liability as a percentage of the
 2215  total eligible tax liability for that fiscal year.
 2216         6. “Taxpayer refund” for a fiscal year means the taxpayer
 2217  refund share for a fiscal year multiplied by the excess
 2218  collections for a fiscal year.
 2219         Section 40. The amendment made by this act to s.
 2220  220.1105(4)(a)3., Florida Statutes, is remedial in nature and
 2221  applies retroactively.
 2222         Section 41. Paragraph (f) of subsection (2) of section
 2223  220.1845, Florida Statutes, is amended to read:
 2224         220.1845 Contaminated site rehabilitation tax credit.—
 2225         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 2226         (f) The total amount of the tax credits which may be
 2227  granted under this section is $18.2 $18.5 million in the 2018
 2228  2019 fiscal year 2020-2021 and $10 million each fiscal year
 2229  thereafter.
 2230         Section 42. Section 220.197, Florida Statutes, is created
 2231  to read:
 2232         220.1971031 exchange tax credit.—
 2233         (1)As used in this section, the term “NAICS” means those
 2234  classifications contained in the North American Industry
 2235  Classification System, as published in 2007 by the Office of
 2236  Management and Budget, Executive Office of the President.
 2237         (2)A taxpayer is eligible for a $2 million credit against
 2238  the tax imposed by this chapter for its 2018 taxable year if:
 2239         (a)1.The taxpayer is classified in the NAICS industry code
 2240  53211;
 2241         2.The taxpayer deferred gains on the sale of personal
 2242  property assets for federal income purposes under s. 1031 of the
 2243  Internal Revenue Code during its taxable year beginning on or
 2244  after August 1, 2016, and before August 1, 2017; and
 2245         3.The taxpayer’s final tax liability for its taxable year
 2246  beginning on or after August 1, 2017, and before August 1, 2018,
 2247  before application of the credit authorized by this section, is
 2248  greater than $15 million and is at least 700 percent greater
 2249  than its final tax liability for its taxable year beginning on
 2250  or after August 1, 2016, and before August 1, 2017; or
 2251         (b)1.The taxpayer is classified under NAICS industry code
 2252  522220 or 532112;
 2253         2.The taxpayer deferred gains on the sale of personal
 2254  property assets for federal income purposes under s. 1031 of the
 2255  Internal Revenue Code during its taxable year beginning on or
 2256  after August 1, 2016, and before August 1, 2017; and
 2257         3.The taxpayer’s final tax liability for its taxable year
 2258  beginning on or after August 1, 2017, and before August 1, 2018,
 2259  before application of the credit authorized by this section, was
 2260  greater than $15 million and was at least $15 million greater
 2261  than its final tax liability for its taxable year beginning on
 2262  or after August 1, 2016, and before August 1, 2017.
 2263         (3)This section operates retroactively to January 1, 2018.
 2264         Section 43. Paragraph (b) of subsection (5) and subsections
 2265  (8) and (9) of section 288.106, Florida Statutes, are amended to
 2266  read:
 2267         288.106 Tax refund program for qualified target industry
 2268  businesses.—
 2269         (5) TAX REFUND AGREEMENT.—
 2270         (b) Compliance with the terms and conditions of the
 2271  agreement is a condition precedent for the receipt of a tax
 2272  refund each year. The failure to comply with the terms and
 2273  conditions of the tax refund agreement results in the loss of
 2274  eligibility for receipt of all tax refunds previously authorized
 2275  under this section and the revocation by the department of the
 2276  certification of the business entity as a qualified target
 2277  industry business, unless the business is eligible to receive
 2278  and elects to accept a prorated refund under paragraph (6)(e) or
 2279  the department grants the business an economic recovery
 2280  extension.
 2281         1. A qualified target industry business may submit a
 2282  request to the department for an economic recovery extension.
 2283  The request must provide quantitative evidence demonstrating how
 2284  negative economic conditions in the business’s industry, the
 2285  effects of a named hurricane or tropical storm, or specific acts
 2286  of terrorism affecting the qualified target industry business
 2287  have prevented the business from complying with the terms and
 2288  conditions of its tax refund agreement.
 2289         2. Upon receipt of a request under subparagraph 1., the
 2290  department has 45 days to notify the requesting business, in
 2291  writing, whether its extension has been granted or denied. In
 2292  determining whether an extension should be granted, the
 2293  department shall consider the extent to which negative economic
 2294  conditions in the requesting business’s industry have occurred
 2295  in the state or the effects of a named hurricane or tropical
 2296  storm or specific acts of terrorism affecting the qualified
 2297  target industry business have prevented the business from
 2298  complying with the terms and conditions of its tax refund
 2299  agreement. The department shall consider current employment
 2300  statistics for this state by industry, including whether the
 2301  business’s industry had substantial job loss during the prior
 2302  year, when determining whether an extension shall be granted.
 2303         3. As a condition for receiving a prorated refund under
 2304  paragraph (6)(e) or an economic recovery extension under this
 2305  paragraph, a qualified target industry business must agree to
 2306  renegotiate its tax refund agreement with the department to, at
 2307  a minimum, ensure that the terms of the agreement comply with
 2308  current law and the department’s procedures governing
 2309  application for and award of tax refunds. Upon approving the
 2310  award of a prorated refund or granting an economic recovery
 2311  extension, the department shall renegotiate the tax refund
 2312  agreement with the business as required by this subparagraph.
 2313  When amending the agreement of a business receiving an economic
 2314  recovery extension, the department may extend the duration of
 2315  the agreement for a period not to exceed 2 years.
 2316         4. A qualified target industry business located in a county
 2317  affected by Hurricane Michael, as defined in subsection (8), may
 2318  submit a request for an economic recovery extension to the
 2319  department in lieu of any tax refund claim scheduled to be
 2320  submitted after January 1, 2021 2009, but before July 1, 2023
 2321  2012.
 2322         5. A qualified target industry business that receives an
 2323  economic recovery extension may not receive a tax refund for the
 2324  period covered by the extension.
 2325         (8) SPECIAL INCENTIVES.—If the department determines it is
 2326  in the best interest of the public for reasons of facilitating
 2327  economic development, growth, or new employment opportunities
 2328  within a Disproportionally Affected county affected by Hurricane
 2329  Michael, the department may, between July 1, 2020 2011, and June
 2330  30, 2023 2014, may waive any or all wage or local financial
 2331  support eligibility requirements. If the department elects to
 2332  waive wage or financial support eligibility requirements, the
 2333  waiver must be stated in writing. and allow A qualified target
 2334  industry business that relocates from another state to, or
 2335  establishes which relocates all or a portion of its business or
 2336  expands its existing business in, a to a Disproportionally
 2337  Affected county affected by Hurricane Michael is eligible to
 2338  receive a tax refund payment of up to $10,000 $6,000 multiplied
 2339  by the number of jobs specified in the tax refund agreement
 2340  under subparagraph (5)(a)1. over the term of the agreement.
 2341  Prior to granting such waiver, the executive director of the
 2342  department shall file with the Governor a written statement of
 2343  the conditions and circumstances constituting the reason for the
 2344  waiver. Such business shall be eligible for the additional tax
 2345  refund payments specified in subparagraph (3)(b)4. if it meets
 2346  the criteria. As used in this section, the term
 2347  “Disproportionally Affected county affected by Hurricane
 2348  Michael” means Bay County, Calhoun County Escambia County,
 2349  Franklin County, Gadsden County, Gulf County, Holmes County,
 2350  Jackson County, Jefferson County, Leon County, Liberty County,
 2351  Okaloosa County, Santa Rosa County, Walton County, or Wakulla
 2352  County, Walton County, or Washington County.
 2353         (9) EXPIRATION.—An applicant may not be certified as
 2354  qualified under this section after June 30, 2020. A tax refund
 2355  agreement existing on that date shall continue in effect in
 2356  accordance with its terms.
 2357         Section 44. Subsection (8) of section 288.1168, Florida
 2358  Statutes, is amended to read:
 2359         288.1168 Professional golf hall of fame facility.—
 2360         (8) This section is repealed June 30, 2033 2023.
 2361         Section 45. Paragraph (c) is added to subsection (2) of
 2362  section 319.32, Florida Statutes, to read:
 2363         319.32 Fees; service charges; disposition.—
 2364         (2)
 2365         (c)In exercising his or her authority to contract with a
 2366  license plate agent, the tax collector shall determine the
 2367  additional service charges to be collected by privately owned
 2368  license plate agents approved by the tax collector. Additional
 2369  service charges must be itemized and disclosed to the person
 2370  paying the service charges to the license plate agent. The
 2371  license plate agent shall enter into a contract with the tax
 2372  collector regarding the disclosure of additional service
 2373  charges.
 2374         Section 46. Subsection (5) of section 320.03, Florida
 2375  Statutes, is amended to read:
 2376         320.03 Registration; duties of tax collectors;
 2377  International Registration Plan.—
 2378         (5) In addition to the fees required under s. 320.08, a fee
 2379  of 50 cents shall be charged on every license registration sold
 2380  to cover the costs of the Florida Real Time Vehicle Information
 2381  System. The fees collected shall be deposited into the Highway
 2382  Safety Operating Trust Fund to be used exclusively to fund the
 2383  system. The fee may only be used to fund the system equipment,
 2384  software, personnel associated with the maintenance and
 2385  programming of the system, and networks used in the offices of
 2386  the county tax collectors as agents of the department and the
 2387  ancillary technology necessary to integrate the system with
 2388  other tax collection systems. Other tax collection systems may
 2389  include technology systems provided by vendors contracted with
 2390  the tax collector for in-person transactions of motor vehicle
 2391  and mobile home registration certificates, registration license
 2392  plates, and validation stickers and online motor vehicle and
 2393  mobile home registration renewals and validation stickers. Upon
 2394  a tax collector’s request, the department shall provide the tax
 2395  collector and its approved vendors with the same data access and
 2396  interface functionality that other third parties receive from
 2397  the department, including, but not limited to, bulk data for
 2398  vehicle registrations and each applicant’s current residential
 2399  address and electronic mail address collected pursuant to s.
 2400  320.95. Such data and functionality shall be used only for
 2401  purposes of fulfilling the tax collector’s statutory duties
 2402  under this chapter and may not be resold or used for any other
 2403  purpose. For purposes of this subsection, other tax collection
 2404  systems do not include electronic filing systems pursuant to
 2405  this section. The department shall administer this program upon
 2406  consultation with the Florida Tax Collectors, Inc., to ensure
 2407  that each county tax collector’s office is technologically
 2408  equipped and functional for the operation of the Florida Real
 2409  Time Vehicle Information System. The department and each county
 2410  tax collector’s approved vendor shall enter into a memorandum of
 2411  understanding, which includes protection of consumer privacy and
 2412  data collection. Each county tax collector and its approved
 2413  license plate agents shall enter into a memorandum of
 2414  understanding with the department regarding use of the Florida
 2415  Real Time Vehicle Information System in accordance with
 2416  paragraph (4)(b). Any designated revenue collected to support
 2417  functions of the county tax collectors and not used in a given
 2418  year must remain exclusively in the trust fund as a carryover to
 2419  the following year.
 2420         Section 47. Present subsection (3) of section 320.04,
 2421  Florida Statutes, is redesignated as subsection (4), and a new
 2422  subsection (3) is added to that section, to read:
 2423         320.04 Registration service charge.—
 2424         (3)In exercising his or her authority to contract with a
 2425  license plate agent, the tax collector shall determine the
 2426  additional service charges to be collected by privately owned
 2427  license plate agents approved by the tax collector. Additional
 2428  service charges must be itemized and disclosed to the person
 2429  paying the service charges to the license plate agent. The
 2430  license plate agent shall enter into a contract with the tax
 2431  collector regarding the disclosure of additional service
 2432  charges.
 2433         Section 48. Subsection (7) of section 328.72, Florida
 2434  Statutes, is amended to read:
 2435         328.72 Classification; registration; fees and charges;
 2436  surcharge; disposition of fees; fines; marine turtle stickers.—
 2437         (7) SERVICE FEE.—
 2438         (a) In addition to other registration fees, the vessel
 2439  owner shall pay the tax collector a $2.25 service fee for each
 2440  registration issued, replaced, or renewed. Except as provided in
 2441  subsection (15), all fees, other than the service charge,
 2442  collected by a tax collector must be remitted to the department
 2443  not later than 7 working days following the last day of the week
 2444  in which the money was remitted. Vessels may travel in salt
 2445  water or fresh water.
 2446         (b)In exercising his or her authority to contract with a
 2447  license plate agent, the tax collector shall determine the
 2448  additional service charges to be collected by privately owned
 2449  license plate agents approved by the tax collector. Additional
 2450  service charges must be itemized and disclosed to the person
 2451  paying the service charges to the license plate agent. The
 2452  license plate agent shall enter into a contract with the tax
 2453  collector regarding the disclosure of additional service
 2454  charges.
 2455         Section 49. Subsection (1) of section 328.73, Florida
 2456  Statutes, is amended to read:
 2457         328.73 Registration; duties of tax collectors.—
 2458         (1) The tax collectors in the counties of the state, as
 2459  authorized agents of the department, shall issue registration
 2460  certificates and vessel numbers and decals to applicants,
 2461  subject to the requirements of law and in accordance with rules
 2462  of the department. Other tax collection systems may include
 2463  technology systems provided by vendors contracted with the tax
 2464  collector for in-person and online vessel registration
 2465  certificates and vessel numbers and decals. Upon a tax
 2466  collector’s request, the department shall provide the tax
 2467  collector and its approved vendors with the same data access and
 2468  interface functionality that other third parties receive from
 2469  the department, including, but not limited to, bulk data for
 2470  vessel registrations and each applicant’s current residential
 2471  address and electronic mail address collected pursuant to s.
 2472  328.30. Such data and functionality shall be used only for
 2473  purposes of fulfilling the tax collector’s statutory duties
 2474  under this chapter and may not be resold or used for any other
 2475  purpose. The department and each county tax collector’s approved
 2476  vendor shall enter into a memorandum of understanding, which
 2477  includes protection of consumer privacy and data collection.
 2478         Section 50. Subsection (4) of section 376.30781, Florida
 2479  Statutes, is amended to read:
 2480         376.30781 Tax credits for rehabilitation of drycleaning
 2481  solvent-contaminated sites and brownfield sites in designated
 2482  brownfield areas; application process; rulemaking authority;
 2483  revocation authority.—
 2484         (4) The Department of Environmental Protection is
 2485  responsible for allocating the tax credits provided for in s.
 2486  220.1845, which may not exceed a total of $18.2 $18.5 million in
 2487  tax credits in fiscal year 2020-2021 2018-2019 and $10 million
 2488  in tax credits each fiscal year thereafter.
 2489         Section 51. Subsection (1) of section 413.4021, Florida
 2490  Statutes, is amended to read:
 2491         413.4021 Program participant selection; tax collection
 2492  enforcement diversion program.—The Department of Revenue, in
 2493  coordination with the Florida Association of Centers for
 2494  Independent Living and the Florida Prosecuting Attorneys
 2495  Association, shall select judicial circuits in which to operate
 2496  the program. The association and the state attorneys’ offices
 2497  shall develop and implement a tax collection enforcement
 2498  diversion program, which shall collect revenue due from persons
 2499  who have not remitted their collected sales tax. The criteria
 2500  for referral to the tax collection enforcement diversion program
 2501  shall be determined cooperatively between the state attorneys’
 2502  offices and the Department of Revenue.
 2503         (1) Notwithstanding s. 212.20, 75 50 percent of the
 2504  revenues collected from the tax collection enforcement diversion
 2505  program shall be deposited into the special reserve account of
 2506  the Florida Association of Centers for Independent Living, to be
 2507  used to administer the James Patrick Memorial Work Incentive
 2508  Personal Attendant Services and Employment Assistance Program
 2509  and to contract with the state attorneys participating in the
 2510  tax collection enforcement diversion program in an amount of not
 2511  more than $75,000 for each state attorney.
 2512         Section 52. Subsections (1), (2), and (5) of section
 2513  443.163, Florida Statutes, are amended to read:
 2514         443.163 Electronic reporting and remitting of contributions
 2515  and reimbursements.—
 2516         (1) An employer may file any report and remit any
 2517  contributions or reimbursements required under this chapter by
 2518  electronic means. The Department of Economic Opportunity or the
 2519  state agency providing reemployment assistance tax collection
 2520  services shall adopt rules prescribing the format and
 2521  instructions necessary for electronically filing reports and
 2522  remitting contributions and reimbursements to ensure a full
 2523  collection of contributions and reimbursements due. The
 2524  acceptable method of transfer, the method, form, and content of
 2525  the electronic means, and the method, if any, by which the
 2526  employer will be provided with an acknowledgment shall be
 2527  prescribed by the department or its tax collection service
 2528  provider. However, any employer who employed 10 or more
 2529  employees in any quarter during the preceding state fiscal year
 2530  must file the Employers Quarterly Reports, including any
 2531  corrections, for the current calendar year and remit the
 2532  contributions and reimbursements due by electronic means
 2533  approved by the tax collection service provider. A person who
 2534  prepared and reported for 100 or more employers in any quarter
 2535  during the preceding state fiscal year must file the Employers
 2536  Quarterly Reports for each calendar quarter in the current
 2537  calendar year, beginning with reports due for the second
 2538  calendar quarter of 2003, by electronic means approved by the
 2539  tax collection service provider.
 2540         (2)(a) An employer who is required by law to file an
 2541  Employers Quarterly Report, including any corrections, by
 2542  approved electronic means, but who files the report either
 2543  directly or through an agent by a means other than approved
 2544  electronic means, is liable for a penalty of $25 $50 for that
 2545  report and $1 for each employee, not to exceed $300. This
 2546  penalty is in addition to any other penalty provided by this
 2547  chapter. However, the penalty does not apply if the tax
 2548  collection service provider waives the electronic filing
 2549  requirement in advance. An employer who fails to remit
 2550  contributions or reimbursements either directly or through an
 2551  agent by approved electronic means as required by law is liable
 2552  for a penalty of $25 $50 for each remittance submitted by a
 2553  means other than approved electronic means. This penalty is in
 2554  addition to any other penalty provided by this chapter.
 2555         (b)A person who prepared and reported for 100 or more
 2556  employers in any quarter during the preceding state fiscal year,
 2557  but who fails to file an Employers Quarterly Report for each
 2558  calendar quarter in the current calendar year by approved
 2559  electronic means, is liable for a penalty of $50 for that report
 2560  and $1 for each employee. This penalty is in addition to any
 2561  other penalty provided by this chapter. However, the penalty
 2562  does not apply if the tax collection service provider waives the
 2563  electronic filing requirement in advance.
 2564         (5) The tax collection service provider may waive the
 2565  penalty imposed by this section if a written request for a
 2566  waiver is filed which establishes that imposition would be
 2567  inequitable. Examples of inequity include, but are not limited
 2568  to, situations where the failure to electronically file was
 2569  caused by one of the following factors:
 2570         (a) Death or serious illness of the person responsible for
 2571  the preparation and filing of the report.
 2572         (b) Destruction of the business records by fire or other
 2573  casualty.
 2574         (c) Unscheduled and unavoidable computer downtime.
 2575         Section 53. Subsections (1) and (3) of section 626.932,
 2576  Florida Statutes, are amended to read:
 2577         626.932 Surplus lines tax.—
 2578         (1) The premiums charged for surplus lines coverages are
 2579  subject to a premium receipts tax of 4.94 5 percent of all gross
 2580  premiums charged for such insurance. The surplus lines agent
 2581  shall collect from the insured the amount of the tax at the time
 2582  of the delivery of the cover note, certificate of insurance,
 2583  policy, or other initial confirmation of insurance, in addition
 2584  to the full amount of the gross premium charged by the insurer
 2585  for the insurance. The surplus lines agent is prohibited from
 2586  absorbing such tax or, as an inducement for insurance or for any
 2587  other reason, rebating all or any part of such tax or of his or
 2588  her commission.
 2589         (3) If a surplus lines policy covers risks or exposures
 2590  only partially in this state and the state is the home state as
 2591  defined in the federal Nonadmitted and Reinsurance Reform Act of
 2592  2010 (NRRA), the tax payable shall be computed on the gross
 2593  premium. The surplus lines policy must be taxed in accordance
 2594  with subsection (1) and the agent shall report the total premium
 2595  for the risk that is located in this state and the total premium
 2596  for the risk that is located outside of this state to the
 2597  Florida Surplus Lines Service Office in the manner and form
 2598  directed by the Florida Surplus Lines Service Office The tax
 2599  must not exceed the tax rate where the risk or exposure is
 2600  located.
 2601         Section 54. Subsection (3) of section 718.111, Florida
 2602  Statutes, is amended to read:
 2603         718.111 The association.—
 2604         (3) POWER TO MANAGE CONDOMINIUM PROPERTY AND TO CONTRACT,
 2605  SUE, AND BE SUED; CONFLICT OF INTEREST.—
 2606         (a) The association may contract, sue, or be sued with
 2607  respect to the exercise or nonexercise of its powers. For these
 2608  purposes, the powers of the association include, but are not
 2609  limited to, the maintenance, management, and operation of the
 2610  condominium property.
 2611         (b) After control of the association is obtained by unit
 2612  owners other than the developer, the association may:
 2613         1. Institute, maintain, settle, or appeal actions or
 2614  hearings in its name on behalf of all unit owners concerning
 2615  matters of common interest to most or all unit owners,
 2616  including, but not limited to, the common elements; the roof and
 2617  structural components of a building or other improvements;
 2618  mechanical, electrical, and plumbing elements serving an
 2619  improvement or a building; representations of the developer
 2620  pertaining to any existing or proposed commonly used facilities;
 2621         2.Protest and protesting ad valorem taxes on commonly used
 2622  facilities and on units; and may
 2623         3. Defend actions pertaining to ad valorem taxation of
 2624  commonly used facilities or units or related to in eminent
 2625  domain; or
 2626         4. Bring inverse condemnation actions.
 2627         (c) If the association has the authority to maintain a
 2628  class action, the association may be joined in an action as
 2629  representative of that class with reference to litigation and
 2630  disputes involving the matters for which the association could
 2631  bring a class action.
 2632         (d)The association, in its own name or on behalf of some
 2633  or all unit owners, may institute, file, protest, maintain, or
 2634  defend any administrative challenge, lawsuit, appeal, or other
 2635  challenge to ad valorem taxes assessed on units, commonly used
 2636  facilities, or common elements. Except as provided in s.
 2637  194.181(2)(c)1., the affected association members are not
 2638  necessary or indispensable parties to such actions. This
 2639  paragraph is intended to clarify existing law and applies to
 2640  cases pending on July 1, 2020, and to cases beginning
 2641  thereafter.
 2642         (e) Nothing herein limits any statutory or common-law right
 2643  of any individual unit owner or class of unit owners to bring
 2644  any action without participation by the association which may
 2645  otherwise be available.
 2646         (f) An association may not hire an attorney who represents
 2647  the management company of the association.
 2648         Section 55. Paragraph (b) of subsection (6) of section
 2649  1013.64, Florida Statutes, is amended to read:
 2650         1013.64 Funds for comprehensive educational plant needs;
 2651  construction cost maximums for school district capital
 2652  projects.—Allocations from the Public Education Capital Outlay
 2653  and Debt Service Trust Fund to the various boards for capital
 2654  outlay projects shall be determined as follows:
 2655         (6)
 2656         (b)1. A district school board may not use funds from the
 2657  following sources: Public Education Capital Outlay and Debt
 2658  Service Trust Fund; School District and Community College
 2659  District Capital Outlay and Debt Service Trust Fund; Classrooms
 2660  First Program funds provided in s. 1013.68; nonvoted 1.5-mill
 2661  levy of ad valorem property taxes provided in s. 1011.71(2);
 2662  Classrooms for Kids Program funds provided in s. 1013.735;
 2663  District Effort Recognition Program funds provided in s.
 2664  1013.736; or High Growth District Capital Outlay Assistance
 2665  Grant Program funds provided in s. 1013.738 to pay for any
 2666  portion of the cost of any new construction of educational plant
 2667  space with a total cost per student station, including change
 2668  orders, which exceeds:
 2669         a. $17,952 for an elementary school;
 2670         b. $19,386 for a middle school; or
 2671         c. $25,181 for a high school,
 2672  
 2673  (January 2006) as adjusted annually to reflect increases or
 2674  decreases in the Consumer Price Index. The department, in
 2675  conjunction with the Office of Economic and Demographic
 2676  Research, shall review and adjust the cost per student station
 2677  limits to reflect actual construction costs by January 1, 2020,
 2678  and annually thereafter. The adjusted cost per student station
 2679  shall be used by the department for computation of the statewide
 2680  average costs per student station for each instructional level
 2681  pursuant to paragraph (d). The department shall also collaborate
 2682  with the Office of Economic and Demographic Research to select
 2683  an industry-recognized construction index to replace the
 2684  Consumer Price Index by January 1, 2020, adjusted annually to
 2685  reflect changes in the construction index.
 2686         2. School districts shall maintain accurate documentation
 2687  related to the costs of all new construction of educational
 2688  plant space reported to the Department of Education pursuant to
 2689  paragraph (d). The Auditor General shall review the
 2690  documentation maintained by the school districts and verify
 2691  compliance with the limits under this paragraph during its
 2692  scheduled operational audits of the school district.
 2693         3. Except for educational facilities and sites subject to a
 2694  lease-purchase agreement entered pursuant to s. 1011.71(2)(e) or
 2695  funded solely through local impact fees, in addition to the
 2696  funding sources listed in subparagraph 1., a district school
 2697  board may not use funds from any sources for new construction of
 2698  educational plant space with a total cost per student station,
 2699  including change orders, which equals more than the current
 2700  adjusted amounts provided in sub-subparagraphs 1.a.-c. However,
 2701  if a contract has been executed for architectural and design
 2702  services or for construction management services before July 1,
 2703  2017, a district school board may use funds from any source for
 2704  the new construction of educational plant space and such funds
 2705  are exempt from the total cost per student station requirements.
 2706         4. A district school board must not use funds from the
 2707  Public Education Capital Outlay and Debt Service Trust Fund or
 2708  the School District and Community College District Capital
 2709  Outlay and Debt Service Trust Fund for any new construction of
 2710  an ancillary plant that exceeds 70 percent of the average cost
 2711  per square foot of new construction for all schools.
 2712         Section 56. Section 48 of chapter 2018-6, 2018 Laws of
 2713  Florida, is amended to read:
 2714         Section 48. The amendments made by this act to ss. 220.13,
 2715  220.1875, and 1002.395, Florida Statutes, apply to taxable years
 2716  beginning on or after January 1, 2018. The amendment made by
 2717  this act to s. 1002.395(5)(c), extending the credit carryforward
 2718  period from 5 to 10 years, applies to any credit available to be
 2719  carried forward on or after July 1, 2018.
 2720         Section 57. The amendment made by this act to section 48 of
 2721  chapter 2018-6, 2018 Laws of Florida, is remedial and clarifying
 2722  in nature and applies retroactively to July 1, 2018.
 2723         Section 58. Clothing, school supplies, personal computers,
 2724  and personal computer-related accessories; sales tax holiday.—
 2725         (1)The tax levied under chapter 212, Florida Statutes, may
 2726  not be collected during the period from August 7, 2020, through
 2727  August 9, 2020, on the retail sale of:
 2728         (a)Clothing, wallets, or bags, including handbags,
 2729  backpacks, fanny packs, and diaper bags, but excluding
 2730  briefcases, suitcases, and other garment bags, having a sales
 2731  price of $60 or less per item. As used in this paragraph, the
 2732  term “clothing” means:
 2733         1.Any article of wearing apparel intended to be worn on or
 2734  about the human body, excluding watches, watchbands, jewelry,
 2735  umbrellas, and handkerchiefs; and
 2736         2.All footwear, excluding skis, swim fins, roller blades,
 2737  and skates.
 2738         (b)School supplies having a sales price of $15 or less per
 2739  item. As used in this paragraph, the term “school supplies”
 2740  means pens, pencils, erasers, crayons, notebooks, notebook
 2741  filler paper, legal pads, binders, lunch boxes, construction
 2742  paper, markers, folders, poster board, composition books, poster
 2743  paper, scissors, cellophane tape, glue or paste, rulers,
 2744  computer disks, staplers and staples used to secure paper
 2745  products, protractors, compasses, and calculators.
 2746         (2)The tax levied under chapter 212, Florida Statutes, may
 2747  not be collected during the period from August 7, 2020, through
 2748  August 9, 2020, on the first $1,000 of the sales price of
 2749  personal computers or personal computer-related accessories
 2750  purchased for noncommercial home or personal use. As used in
 2751  this subsection, the term:
 2752         (a)“Personal computers” includes electronic book readers,
 2753  laptops, desktops, handheld devices, tablets, or tower
 2754  computers. The term does not include cellular telephones, video
 2755  game consoles, digital media receivers, or devices that are not
 2756  primarily designed to process data.
 2757         (b)“Personal computer-related accessories” includes
 2758  keyboards, mice, personal digital assistants, monitors, other
 2759  peripheral devices, modems, routers, and nonrecreational
 2760  software, regardless of whether the accessories are used in
 2761  association with a personal computer base unit. The term does
 2762  not include furniture or systems, devices, software, or
 2763  peripherals that are designed or intended primarily for
 2764  recreational use. The term “monitor” does not include any device
 2765  that includes a television tuner.
 2766         (3)The tax exemptions provided in this section do not
 2767  apply to sales within a theme park or entertainment complex as
 2768  defined in s. 509.013(9), Florida Statutes, within a public
 2769  lodging establishment as defined in s. 509.013(4), Florida
 2770  Statutes, or within an airport as defined in s. 330.27(2),
 2771  Florida Statutes.
 2772         (4)The tax exemptions provided in this section may apply
 2773  at the option of a dealer if less than 5 percent of the dealer’s
 2774  gross sales of tangible personal property in the prior calendar
 2775  year are comprised of items that would be exempt under this
 2776  section. If a qualifying dealer chooses not to participate in
 2777  the tax holiday, by August 1, 2020, the dealer must notify the
 2778  Department of Revenue in writing of its election to collect
 2779  sales tax during the holiday and must post a copy of that notice
 2780  in a conspicuous location at its place of business.
 2781         (5)The Department of Revenue is authorized, and all
 2782  conditions are deemed met, to adopt emergency rules pursuant to
 2783  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2784  this section. Notwithstanding any other provision of law,
 2785  emergency rules adopted pursuant to this subsection are
 2786  effective for 6 months after adoption and may be renewed during
 2787  the pendency of procedures to adopt permanent rules addressing
 2788  the subject of the emergency rules.
 2789         (6)For the 2019-2020 fiscal year, the sum of $241,000 in
 2790  nonrecurring funds is appropriated from the General Revenue Fund
 2791  to the Department of Revenue for the purpose of implementing
 2792  this section. Funds remaining unexpended or unencumbered from
 2793  this appropriation as of June 30, 2020, shall revert and be
 2794  reappropriated for the same purpose in the 2020-2021 fiscal
 2795  year.
 2796         (7)This section shall take effect upon this act becoming a
 2797  law.
 2798         Section 59. Disaster preparedness supplies; sales tax
 2799  holiday.—
 2800         (1)The tax levied under chapter 212, Florida Statutes, may
 2801  not be collected during the period from May 29, 2020, through
 2802  June 4, 2020, on the sale of:
 2803         (a)A portable self-powered light source selling for $20 or
 2804  less.
 2805         (b)A portable self-powered radio, two-way radio, or
 2806  weather-band radio selling for $50 or less.
 2807         (c)A tarpaulin or other flexible waterproof sheeting
 2808  selling for $50 or less.
 2809         (d)An item normally sold as, or generally advertised as, a
 2810  ground anchor system or tie-down kit selling for $50 or less.
 2811         (e)A gas or diesel fuel tank selling for $25 or less.
 2812         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
 2813  or 9-volt batteries, excluding automobile and boat batteries,
 2814  selling for $30 or less.
 2815         (g)A nonelectric food storage cooler selling for $30 or
 2816  less.
 2817         (h)A portable generator used to provide light or
 2818  communications or preserve food in the event of a power outage
 2819  selling for $750 or less.
 2820         (i)Reusable ice selling for $10 or less.
 2821         (2)The tax exemptions provided in this section do not
 2822  apply to sales within a theme park or entertainment complex as
 2823  defined in s. 509.013(9), Florida Statutes, within a public
 2824  lodging establishment as defined in s. 509.013(4), Florida
 2825  Statutes, or within an airport as defined in s. 330.27(2),
 2826  Florida Statutes.
 2827         (3)The Department of Revenue is authorized, and all
 2828  conditions are deemed met, to adopt emergency rules pursuant to
 2829  s. 120.54(4), Florida Statutes, to administer this section.
 2830         (4)For the 2019-2020 fiscal year, the sum of $70,000 in
 2831  nonrecurring funds is appropriated from the General Revenue Fund
 2832  to the Department of Revenue for the purpose of implementing
 2833  this section.
 2834         (5)This section shall take effect upon this act becoming a
 2835  law.
 2836         Section 60. Section 211.0252, Florida Statutes, is created
 2837  to read:
 2838         211.0252Credit for contributions to eligible charitable
 2839  organizations.—Beginning July 1, 2021, there is allowed a credit
 2840  of 100 percent of an eligible contribution made to an eligible
 2841  charitable organization under s. 402.62 against any tax due
 2842  under s. 211.02 or s. 211.025. However, the combined credit
 2843  allowed under this section and s. 211.0251 may not exceed 50
 2844  percent of the tax due on the return on which the credit is
 2845  taken. If the combined credit allowed under this section and s.
 2846  211.0251 exceeds 50 percent of the tax due on the return, the
 2847  credit must first be taken under s. 211.0251. Any remaining
 2848  liability, up to 50 percent of the tax due, shall be taken under
 2849  this section. For purposes of the distributions of tax revenue
 2850  under s. 211.06, the department shall disregard any tax credits
 2851  allowed under this section to ensure that any reduction in tax
 2852  revenue received which is attributable to the tax credits
 2853  results only in a reduction in distributions to the General
 2854  Revenue Fund. The provisions of s. 402.62 apply to the credit
 2855  authorized by this section.
 2856         Section 61. Section 212.1833, Florida Statutes, is created
 2857  to read:
 2858         212.1833Credit for contributions to eligible charitable
 2859  organizations.—Beginning July 1, 2021, there is allowed a credit
 2860  of 100 percent of an eligible contribution made to an eligible
 2861  charitable organization under s. 402.62 against any tax imposed
 2862  by the state and due under this chapter from a direct pay
 2863  permitholder as a result of the direct pay permit held pursuant
 2864  to s. 212.183. For purposes of the dealer’s credit granted for
 2865  keeping prescribed records, filing timely tax returns, and
 2866  properly accounting and remitting taxes under s. 212.12, the
 2867  amount of tax due used to calculate the credit shall include any
 2868  eligible contribution made to an eligible charitable
 2869  organization from a direct pay permitholder. For purposes of the
 2870  distributions of tax revenue under s. 212.20, the department
 2871  shall disregard any tax credits allowed under this section to
 2872  ensure that any reduction in tax revenue received that is
 2873  attributable to the tax credits results only in a reduction in
 2874  distributions to the General Revenue Fund. The provisions of s.
 2875  402.62 apply to the credit authorized by this section. A dealer
 2876  who claims a tax credit under this section must file his or her
 2877  tax returns and pay his or her taxes by electronic means under
 2878  s. 213.755.
 2879         Section 62. Subsection (8) of section 220.02, Florida
 2880  Statutes, is amended to read:
 2881         220.02 Legislative intent.—
 2882         (8) It is the intent of the Legislature that credits
 2883  against either the corporate income tax or the franchise tax be
 2884  applied in the following order: those enumerated in s. 631.828,
 2885  those enumerated in s. 220.191, those enumerated in s. 220.181,
 2886  those enumerated in s. 220.183, those enumerated in s. 220.182,
 2887  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 2888  those enumerated in s. 220.184, those enumerated in s. 220.186,
 2889  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 2890  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 2891  those enumerated in s. 220.1876, those enumerated in s. 220.192,
 2892  those enumerated in s. 220.193, those enumerated in s. 288.9916,
 2893  those enumerated in s. 220.1899, those enumerated in s. 220.194,
 2894  and those enumerated in s. 220.196.
 2895         Section 63. Paragraph (a) of subsection (1) of section
 2896  220.13, Florida Statutes, is amended to read:
 2897         220.13 “Adjusted federal income” defined.—
 2898         (1) The term “adjusted federal income” means an amount
 2899  equal to the taxpayer’s taxable income as defined in subsection
 2900  (2), or such taxable income of more than one taxpayer as
 2901  provided in s. 220.131, for the taxable year, adjusted as
 2902  follows:
 2903         (a) Additions.—There shall be added to such taxable income:
 2904         1.a. The amount of any tax upon or measured by income,
 2905  excluding taxes based on gross receipts or revenues, paid or
 2906  accrued as a liability to the District of Columbia or any state
 2907  of the United States which is deductible from gross income in
 2908  the computation of taxable income for the taxable year.
 2909         b. Notwithstanding sub-subparagraph a., if a credit taken
 2910  under s. 220.1875 or s. 220.1876 is added to taxable income in a
 2911  previous taxable year under subparagraph 11. and is taken as a
 2912  deduction for federal tax purposes in the current taxable year,
 2913  the amount of the deduction allowed shall not be added to
 2914  taxable income in the current year. The exception in this sub
 2915  subparagraph is intended to ensure that the credit under s.
 2916  220.1875 or s. 220.1876 is added in the applicable taxable year
 2917  and does not result in a duplicate addition in a subsequent
 2918  year.
 2919         2. The amount of interest which is excluded from taxable
 2920  income under s. 103(a) of the Internal Revenue Code or any other
 2921  federal law, less the associated expenses disallowed in the
 2922  computation of taxable income under s. 265 of the Internal
 2923  Revenue Code or any other law, excluding 60 percent of any
 2924  amounts included in alternative minimum taxable income, as
 2925  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 2926  taxpayer pays tax under s. 220.11(3).
 2927         3. In the case of a regulated investment company or real
 2928  estate investment trust, an amount equal to the excess of the
 2929  net long-term capital gain for the taxable year over the amount
 2930  of the capital gain dividends attributable to the taxable year.
 2931         4. That portion of the wages or salaries paid or incurred
 2932  for the taxable year which is equal to the amount of the credit
 2933  allowable for the taxable year under s. 220.181. This
 2934  subparagraph shall expire on the date specified in s. 290.016
 2935  for the expiration of the Florida Enterprise Zone Act.
 2936         5. That portion of the ad valorem school taxes paid or
 2937  incurred for the taxable year which is equal to the amount of
 2938  the credit allowable for the taxable year under s. 220.182. This
 2939  subparagraph shall expire on the date specified in s. 290.016
 2940  for the expiration of the Florida Enterprise Zone Act.
 2941         6. The amount taken as a credit under s. 220.195 which is
 2942  deductible from gross income in the computation of taxable
 2943  income for the taxable year.
 2944         7. That portion of assessments to fund a guaranty
 2945  association incurred for the taxable year which is equal to the
 2946  amount of the credit allowable for the taxable year.
 2947         8. In the case of a nonprofit corporation which holds a
 2948  pari-mutuel permit and which is exempt from federal income tax
 2949  as a farmers’ cooperative, an amount equal to the excess of the
 2950  gross income attributable to the pari-mutuel operations over the
 2951  attributable expenses for the taxable year.
 2952         9. The amount taken as a credit for the taxable year under
 2953  s. 220.1895.
 2954         10. Up to nine percent of the eligible basis of any
 2955  designated project which is equal to the credit allowable for
 2956  the taxable year under s. 220.185.
 2957         11. Any The amount taken as a credit for the taxable year
 2958  under s. 220.1875 or s. 220.1876. The addition in this
 2959  subparagraph is intended to ensure that the same amount is not
 2960  allowed for the tax purposes of this state as both a deduction
 2961  from income and a credit against the tax. This addition is not
 2962  intended to result in adding the same expense back to income
 2963  more than once.
 2964         12. The amount taken as a credit for the taxable year under
 2965  s. 220.192.
 2966         13. The amount taken as a credit for the taxable year under
 2967  s. 220.193.
 2968         14. Any portion of a qualified investment, as defined in s.
 2969  288.9913, which is claimed as a deduction by the taxpayer and
 2970  taken as a credit against income tax pursuant to s. 288.9916.
 2971         15. The costs to acquire a tax credit pursuant to s.
 2972  288.1254(5) that are deducted from or otherwise reduce federal
 2973  taxable income for the taxable year.
 2974         16. The amount taken as a credit for the taxable year
 2975  pursuant to s. 220.194.
 2976         17. The amount taken as a credit for the taxable year under
 2977  s. 220.196. The addition in this subparagraph is intended to
 2978  ensure that the same amount is not allowed for the tax purposes
 2979  of this state as both a deduction from income and a credit
 2980  against the tax. The addition is not intended to result in
 2981  adding the same expense back to income more than once.
 2982         Section 64. Subsection (2) of section 220.186, Florida
 2983  Statutes, is amended to read:
 2984         220.186 Credit for Florida alternative minimum tax.—
 2985         (2) The credit pursuant to this section shall be the amount
 2986  of the excess, if any, of the tax paid based upon taxable income
 2987  determined pursuant to s. 220.13(2)(k) over the amount of tax
 2988  which would have been due based upon taxable income without
 2989  application of s. 220.13(2)(k), before application of this
 2990  credit without application of any credit under s. 220.1875 or s.
 2991  220.1876.
 2992         Section 65. Section 220.1876, Florida Statutes, is created
 2993  to read:
 2994         220.1876Credit for contributions to eligible charitable
 2995  organizations.—
 2996         (1)Beginning January 1, 2021, there is allowed a credit of
 2997  100 percent of an eligible contribution made to an eligible
 2998  charitable organization under s. 402.62 against any tax due for
 2999  a taxable year under this chapter after the application of any
 3000  other allowable credits by the taxpayer. An eligible
 3001  contribution must be made to an eligible charitable organization
 3002  on or before the date the taxpayer is required to file a return
 3003  pursuant to s. 220.222. The credit granted by this section shall
 3004  be reduced by the difference between the amount of federal
 3005  corporate income tax, taking into account the credit granted by
 3006  this section, and the amount of federal corporate income tax
 3007  without application of the credit granted by this section.
 3008         (2)A taxpayer who files a Florida consolidated return as a
 3009  member of an affiliated group pursuant to s. 220.131(1) may be
 3010  allowed the credit on a consolidated return basis; however, the
 3011  total credit taken by the affiliated group is subject to the
 3012  limitation established under subsection (1).
 3013         (3)The provisions of s. 402.62 apply to the credit
 3014  authorized by this section.
 3015         (4)If a taxpayer applies and is approved for a credit
 3016  under s. 402.62 after timely requesting an extension to file
 3017  under s. 220.222(2):
 3018         (a)The credit does not reduce the amount of tax due for
 3019  purposes of the department’s determination as to whether the
 3020  taxpayer was in compliance with the requirement to pay tentative
 3021  taxes under ss. 220.222 and 220.32.
 3022         (b)The taxpayer’s noncompliance with the requirement to
 3023  pay tentative taxes shall result in the revocation and
 3024  rescindment of any such credit.
 3025         (c)The taxpayer shall be assessed for any taxes,
 3026  penalties, or interest due from the taxpayer’s noncompliance
 3027  with the requirement to pay tentative taxes.
 3028         Section 66. Section 402.62, Florida Statutes, is created to
 3029  read:
 3030         402.62Children’s Promise Tax Credit.—
 3031         (1)DEFINITIONS.—As used in this section, the term:
 3032         (a)“Annual tax credit amount” means, for any state fiscal
 3033  year, the sum of the amount of tax credits approved under
 3034  paragraph (5)(b), including tax credits to be taken under s.
 3035  211.0252, s. 212.1833, s. 220.1876, s. 561.1212, or s.
 3036  624.51056, which are approved for taxpayers whose taxable years
 3037  begin on or after January 1 of the calendar year preceding the
 3038  start of the applicable state fiscal year.
 3039         (b)“Division” means the Division of Alcoholic Beverages
 3040  and Tobacco of the Department of Business and Professional
 3041  Regulation.
 3042         (c)“Eligible charitable organization” means an
 3043  organization designated by the Department of Children and
 3044  Families to be eligible to receive funding under this section.
 3045         (d)“Eligible contribution” means a monetary contribution
 3046  from a taxpayer, subject to the restrictions provided in this
 3047  section, to an eligible charitable organization. The taxpayer
 3048  making the contribution may not designate a specific child
 3049  assisted by the eligible charitable organization as the
 3050  beneficiary of the contribution.
 3051         (e)“Tax credit cap amount” means the maximum annual tax
 3052  credit amount that the Department of Revenue may approve for a
 3053  state fiscal year.
 3054         (2)CHILDREN’S PROMISE TAX CREDITS; ELIGIBILITY.—
 3055         (a)The Department of Children and Families shall designate
 3056  as an eligible charitable organization an organization that:
 3057         1.Is exempt from federal income taxation under s.
 3058  501(c)(3) of the Internal Revenue Code.
 3059         2.Is a Florida entity formed under chapter 605, chapter
 3060  607, or chapter 617 and whose principal office is located in
 3061  this state.
 3062         3.Provides services to:
 3063         a.Prevent child abuse, neglect, abandonment, or
 3064  exploitation;
 3065         b.Enhance the safety, permanency, or well-being of
 3066  children with child welfare involvement;
 3067         c.Assist families with children who have a chronic illness
 3068  or physical, intellectual, developmental, or emotional
 3069  disability; or
 3070         d.Provide workforce development services to families of
 3071  children eligible for a federal free or reduced-price meals
 3072  program.
 3073         4.Has a contract or written referral agreement with, or
 3074  reference from, the department, a community-based care lead
 3075  agency as defined in s. 409.986, a managing entity as defined in
 3076  s. 394.9082, or the Agency for Persons with Disabilities for
 3077  services specified in subparagraph 3.
 3078         5.Provides to the department accurate information
 3079  including, at a minimum, a description of the services provided
 3080  by the organization that are eligible for funding under this
 3081  section; the number of individuals served through those services
 3082  during the last calendar year in total and the number served
 3083  during the last calendar year using funding under this section;
 3084  basic financial information regarding the organization and
 3085  services eligible for funding under this section; outcomes for
 3086  such services; and contact information for the organization.
 3087         6.Annually submits a statement signed by a current officer
 3088  of the organization, under penalty of perjury, that the
 3089  organization meets all criteria to qualify as an eligible
 3090  charitable organization, has fulfilled responsibilities under
 3091  this section for the previous fiscal year if the organization
 3092  received any funding through this credit during the previous
 3093  year, and intends to fulfill its responsibilities during the
 3094  upcoming year.
 3095         7.Provides any documentation requested by the department
 3096  to verify eligibility as an eligible charitable organization or
 3097  compliance with this section.
 3098         (b)The department may not designate as an eligible
 3099  charitable organization an organization that:
 3100         1.Provides abortions, pays for or provides coverage for
 3101  abortions, or financially supports any other entity that
 3102  provides, pays for, or provides coverage for abortions; or
 3103         2.Has received more than 50 percent of its total annual
 3104  revenue from the department or the Agency for Persons with
 3105  Disabilities, either directly or via a contractor of the
 3106  department or agency, in the prior fiscal year.
 3107         (3)RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
 3108  An eligible charitable organization that receives a contribution
 3109  under this section must:
 3110         (a)Conduct background screenings on all volunteers and
 3111  staff working directly with children in any program funded under
 3112  this section. The background screening shall use level 2
 3113  screening standards pursuant to s. 435.04. The department shall
 3114  specify requirements for background screening in rule.
 3115         (b)Expend 100 percent of any contributions received under
 3116  this section for direct services to state residents for the
 3117  purposes specified in subparagraph (2)(a)3.
 3118         (c)Annually submit to the department:
 3119         1.An audit of the eligible charitable organization
 3120  conducted by an independent certified public accountant in
 3121  accordance with auditing standards generally accepted in the
 3122  United States, government auditing standards, and rules adopted
 3123  by the Auditor General. The audit report must include a report
 3124  on financial statements presented in accordance with generally
 3125  accepted accounting principles. The audit report must be
 3126  provided to the department within 180 days after completion of
 3127  the eligible charitable organization’s fiscal year.
 3128         2.A copy of the eligible charitable organization’s most
 3129  recent federal Internal Revenue Service Return of Organization
 3130  Exempt from Income Tax form (Form 990).
 3131         (d)Notify the department within 5 business days after the
 3132  eligible charitable organization ceases to meet eligibility
 3133  requirements or fails to fulfill its responsibilities under this
 3134  section.
 3135         (e)Upon receipt of a contribution, the eligible charitable
 3136  organization shall provide the taxpayer that made the
 3137  contribution with a certificate of contribution. A certificate
 3138  of contribution must include the taxpayer’s name and, if
 3139  available, federal employer identification number, the amount
 3140  contributed, the date of contribution, and the name of the
 3141  eligible charitable organization.
 3142         (4)RESPONSIBILITIES OF THE DEPARTMENT.—The department
 3143  shall:
 3144         (a)Annually redesignate eligible charitable organizations
 3145  that have complied with all requirements of this section.
 3146         (b)Remove the designation of organizations that fail to
 3147  meet all requirements of this section. An organization that has
 3148  had its designation removed by the department may reapply for
 3149  designation as an eligible charitable organization, and the
 3150  department shall redesignate such organization if it meets the
 3151  requirements of this section and demonstrates through its
 3152  application that all factors leading to its previous failure to
 3153  meet requirements have been sufficiently addressed.
 3154         (c)Publish information about the tax credit program and
 3155  eligible charitable organizations on a department website. The
 3156  website shall, at a minimum, provide:
 3157         1.The requirements and process for becoming designated or
 3158  redesignated as an eligible charitable organization.
 3159         2.A list of the eligible charitable organizations that are
 3160  currently designated by the department and the information
 3161  provided under subparagraph (2)(a)5. regarding each eligible
 3162  charitable organization.
 3163         3.The process for a taxpayer to select an eligible
 3164  charitable organization as the recipient of funding through a
 3165  tax credit.
 3166         (d)Compel the return of funds that are provided to an
 3167  eligible charitable organization that fails to comply with the
 3168  requirements of this section. Eligible charitable organizations
 3169  that are subject to return of funds are ineligible to receive
 3170  funding under this section for a period 10 years after final
 3171  agency action to compel the return of funding.
 3172         (5)CHILDREN’S PROMISE TAX CREDITS; APPLICATIONS,
 3173  TRANSFERS, AND LIMITATIONS.—
 3174         (a)The tax credit cap amount is $5 million in each state
 3175  fiscal year.
 3176         (b)Beginning October 1, 2020, a taxpayer may submit an
 3177  application to the Department of Revenue for a tax credit or
 3178  credits to be taken under one or more of s. 211.0252, s.
 3179  212.1833, s. 220.1876, s. 561.1212, or s. 624.51056.
 3180         1.The taxpayer shall specify in the application each tax
 3181  for which the taxpayer requests a credit and the applicable
 3182  taxable year for a credit under s. 220.1876 or s. 624.51056 or
 3183  the applicable state fiscal year for a credit under s. 211.0252,
 3184  s. 212.1833, or s. 561.1212. For purposes of s. 220.1876, a
 3185  taxpayer may apply for a credit to be used for a prior taxable
 3186  year before the date the taxpayer is required to file a return
 3187  for that year pursuant to s. 220.222. For purposes of s.
 3188  624.51056, a taxpayer may apply for a credit to be used for a
 3189  prior taxable year before the date the taxpayer is required to
 3190  file a return for that prior taxable year pursuant to ss.
 3191  624.509 and 624.5092. The application must specify the eligible
 3192  charitable organization to which the proposed contribution will
 3193  be made. The Department of Revenue shall approve tax credits on
 3194  a first-come, first-served basis and must obtain the division’s
 3195  approval before approving a tax credit under s. 561.1212.
 3196         2.Within 10 days after approving or denying an
 3197  application, the Department of Revenue shall provide a copy of
 3198  its approval or denial letter to the eligible charitable
 3199  organization specified by the taxpayer in the application.
 3200         (c)If a tax credit approved under paragraph (b) is not
 3201  fully used within the specified state fiscal year for credits
 3202  under s. 211.0252, s. 212.1833, or s. 561.1212 or against taxes
 3203  due for the specified taxable year for credits under s. 220.1876
 3204  or s. 624.51056 because of insufficient tax liability on the
 3205  part of the taxpayer, the unused amount shall be carried forward
 3206  for a period not to exceed 10 years. For purposes of s.
 3207  220.1876, a credit carried forward may be used in a subsequent
 3208  year after applying the other credits and unused carryovers in
 3209  the order provided in s. 220.02(8).
 3210         (d)A taxpayer may not convey, transfer, or assign an
 3211  approved tax credit or a carryforward tax credit to another
 3212  entity unless all of the assets of the taxpayer are conveyed,
 3213  assigned, or transferred in the same transaction. However, a tax
 3214  credit under s. 211.0252, s. 212.1833, s. 220.1876, s. 561.1212,
 3215  or s. 624.51056 may be conveyed, transferred, or assigned
 3216  between members of an affiliated group of corporations if the
 3217  type of tax credit under s. 211.0252, s. 212.1833, s. 220.1876,
 3218  s. 561.1212, or s. 624.51056 remains the same. A taxpayer shall
 3219  notify the Department of Revenue of its intent to convey,
 3220  transfer, or assign a tax credit to another member within an
 3221  affiliated group of corporations. The amount conveyed,
 3222  transferred, or assigned is available to another member of the
 3223  affiliated group of corporations upon approval by the Department
 3224  of Revenue. The Department of Revenue shall obtain the
 3225  division’s approval before approving a conveyance, transfer, or
 3226  assignment of a tax credit under s. 561.1212.
 3227         (e)Within any state fiscal year, a taxpayer may rescind
 3228  all or part of a tax credit approved under paragraph (b). The
 3229  amount rescinded shall become available for that state fiscal
 3230  year to another eligible taxpayer as approved by the Department
 3231  of Revenue if the taxpayer receives notice from the Department
 3232  of Revenue that the rescindment has been accepted by the
 3233  Department of Revenue. The Department of Revenue must obtain the
 3234  division’s approval before accepting the rescindment of a tax
 3235  credit under s. 561.1212. Any amount rescinded under this
 3236  paragraph shall become available to an eligible taxpayer on a
 3237  first-come, first-served basis based on tax credit applications
 3238  received after the date the rescindment is accepted by the
 3239  Department of Revenue.
 3240         (f)Within 10 days after approving or denying the
 3241  conveyance, transfer, or assignment of a tax credit under
 3242  paragraph (d), or the rescindment of a tax credit under
 3243  paragraph (e), the Department of Revenue shall provide a copy of
 3244  its approval or denial letter to the eligible charitable
 3245  organization specified by the taxpayer. The Department of
 3246  Revenue shall also include the eligible charitable organization
 3247  specified by the taxpayer on all letters or correspondence of
 3248  acknowledgment for tax credits under s. 212.1833.
 3249         (g)For purposes of calculating the underpayment of
 3250  estimated corporate income taxes under s. 220.34 and tax
 3251  installment payments for taxes on insurance premiums or
 3252  assessments under s. 624.5092, the final amount due is the
 3253  amount after credits earned under s. 220.1876 or s. 624.51056
 3254  for contributions to eligible charitable organizations are
 3255  deducted.
 3256         1.For purposes of determining if a penalty or interest
 3257  under s. 220.34(2)(d)1. shall be imposed for underpayment of
 3258  estimated corporate income tax, a taxpayer may, after earning a
 3259  credit under s. 220.1876, reduce any estimated payment in that
 3260  taxable year by the amount of the credit.
 3261         2.For purposes of determining if a penalty under s.
 3262  624.5092 shall be imposed, an insurer, after earning a credit
 3263  under s. 624.51056 for a taxable year, may reduce any
 3264  installment payment for such taxable year of 27 percent of the
 3265  amount of the net tax due as reported on the return for the
 3266  preceding year under s. 624.5092(2)(b) by the amount of the
 3267  credit.
 3268         (6)PRESERVATION OF CREDIT.—If any provision or portion of
 3269  this section, s. 211.0252, s. 212.1833, s. 220.1876, s.
 3270  561.1212, or s. 624.51056 or the application thereof to any
 3271  person or circumstance is held unconstitutional by any court or
 3272  is otherwise declared invalid, the unconstitutionality or
 3273  invalidity shall not affect any credit earned under s. 211.0252,
 3274  s. 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056 by any
 3275  taxpayer with respect to any contribution paid to an eligible
 3276  charitable organization before the date of a determination of
 3277  unconstitutionality or invalidity. The credit shall be allowed
 3278  at such time and in such a manner as if a determination of
 3279  unconstitutionality or invalidity had not been made, provided
 3280  that nothing in this subsection by itself or in combination with
 3281  any other provision of law shall result in the allowance of any
 3282  credit to any taxpayer in excess of one dollar of credit for
 3283  each dollar paid to an eligible charitable organization.
 3284         (7)ADMINISTRATION; RULES.—
 3285         (a)The Department of Revenue, the division, and the
 3286  department may develop a cooperative agreement to assist in the
 3287  administration of this section, as needed.
 3288         (b)The Department of Revenue may adopt rules necessary to
 3289  administer this section and ss. 211.0252, 212.1833, 220.1876,
 3290  561.1212, and 624.51056, including rules establishing
 3291  application forms, procedures governing the approval of tax
 3292  credits and carryforward tax credits under subsection (5), and
 3293  procedures to be followed by taxpayers when claiming approved
 3294  tax credits on their returns.
 3295         (c)The division may adopt rules necessary to administer
 3296  its responsibilities under this section and s. 561.1212.
 3297         (d)The department may adopt rules necessary to administer
 3298  this section, including, but not limited to, rules establishing
 3299  application forms for organizations seeking designation as
 3300  eligible charitable organizations under this act.
 3301         (e)Notwithstanding any provision of s. 213.053 to the
 3302  contrary, sharing information with the division related to this
 3303  tax credit is considered the conduct of the Department of
 3304  Revenue’s official duties as contemplated in s. 213.053(8)(c),
 3305  and the Department of Revenue and the division are specifically
 3306  authorized to share information as needed to administer this
 3307  program.
 3308         Section 67. Section 561.1212, Florida Statutes, is created
 3309  to read:
 3310         561.1212Credit for contributions to eligible charitable
 3311  organizations.—Beginning January 1, 2021, there is allowed a
 3312  credit of 100 percent of an eligible contribution made to an
 3313  eligible charitable organization under s. 402.62 against any tax
 3314  due under s. 563.05, s. 564.06, or s. 565.12, except excise
 3315  taxes imposed on wine produced by manufacturers in this state
 3316  from products grown in this state. However, a credit allowed
 3317  under this section may not exceed 90 percent of the tax due on
 3318  the return on which the credit is taken. For purposes of the
 3319  distributions of tax revenue under ss. 561.121 and 564.06(10),
 3320  the division shall disregard any tax credits allowed under this
 3321  section to ensure that any reduction in tax revenue received
 3322  that is attributable to the tax credits results only in a
 3323  reduction in distributions to the General Revenue Fund. The
 3324  provisions of s. 402.62 apply to the credit authorized by this
 3325  section.
 3326         Section 68. Section 624.51056, Florida Statutes, is created
 3327  to read:
 3328         624.51056Credit for contributions to eligible charitable
 3329  organizations.—
 3330         (1)Beginning January 1, 2021, there is allowed a credit of
 3331  100 percent of an eligible contribution made to an eligible
 3332  charitable organization under s. 402.62 against any tax due for
 3333  a taxable year under s. 624.509(1) after deducting from such tax
 3334  deductions for assessments made pursuant to s. 440.51; credits
 3335  for taxes paid under ss. 175.101 and 185.08; credits for income
 3336  taxes paid under chapter 220; and the credit allowed under s.
 3337  624.509(5), as such credit is limited by s. 624.509(6). An
 3338  eligible contribution must be made to an eligible charitable
 3339  organization on or before the date the taxpayer is required to
 3340  file a return pursuant to ss. 624.509 and 624.5092. An insurer
 3341  claiming a credit against premium tax liability under this
 3342  section shall not be required to pay any additional retaliatory
 3343  tax levied under s. 624.5091 as a result of claiming such
 3344  credit. Section 624.5091 does not limit such credit in any
 3345  manner.
 3346         (2)Section 402.62 applies to the credit authorized by this
 3347  section.
 3348         Section 69. The Department of Revenue is authorized, and
 3349  all conditions are deemed met, to adopt emergency rules under s.
 3350  120.54(4), Florida Statutes, for the purpose of implementing
 3351  provisions related to the Children’s Promise Tax Credit created
 3352  in this act. Notwithstanding any other provision of law,
 3353  emergency rules adopted under this section are effective for 6
 3354  months after adoption and may be renewed during the pendency of
 3355  procedures to adopt permanent rules addressing the subject of
 3356  the emergency rules.
 3357         Section 70. For the 2020-2021 fiscal year, the sum of
 3358  $208,000 in nonrecurring funds is appropriated from the General
 3359  Revenue Fund to the Department of Revenue for the purpose of
 3360  implementing the provisions related to the Children’s Promise
 3361  Tax Credit created in this act.
 3362         Section 71. The Florida Institute for Child Welfare shall
 3363  analyze the use of funding provided by the tax credit authorized
 3364  under s. 402.62 and submit a report to the Governor, the
 3365  President of the Senate, and the Speaker of the House of
 3366  Representatives by October 31, 2024. The report shall, at a
 3367  minimum, include the total funding amount and categorize the
 3368  funding by type of program, describe the programs that were
 3369  funded, and assess the outcomes that were achieved using the
 3370  funding.
 3371         Section 72. For the 2020-2021 fiscal year, the sum of
 3372  $72,500 in nonrecurring funds is appropriated from the General
 3373  Revenue Fund to the Department of Revenue to implement the
 3374  amendments to s. 212.031, Florida Statutes, made by this act.
 3375         Section 73. The Division of Law Revision is directed to
 3376  replace the phrase “the effective date of this act” wherever it
 3377  occurs in this act with the date this act becomes a law.
 3378         Section 74. (1)The Department of Revenue is authorized,
 3379  and all conditions are deemed met, to adopt emergency rules
 3380  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 3381  implementing the changes made by this act to ss. 206.05,
 3382  206.8741, 206.90, 212.05, 212.134, 212.181, 213.21, and
 3383  220.1105, Florida Statutes. Notwithstanding any other provision
 3384  of law, emergency rules adopted pursuant to this subsection are
 3385  effective for 6 months after adoption and may be renewed during
 3386  the pendency of procedures to adopt permanent rules addressing
 3387  the subject of the emergency rules.
 3388         (2)This section shall take effect upon this act becoming a
 3389  law.
 3390         Section 75. Except as otherwise expressly provided in this
 3391  act, and except for this section, which shall take effect upon
 3392  this act becoming a law, this act shall take effect July 1,
 3393  2020.
 3394  
 3395  ================= T I T L E  A M E N D M E N T ================
 3396  And the title is amended as follows:
 3397         Delete everything before the enacting clause
 3398  and insert:
 3399                        A bill to be entitled                      
 3400         An act relating to taxation; amending s. 189.033,
 3401         F.S.; defining the term “disproportionally affected
 3402         county”; conforming a provision to changes made by the
 3403         act; amending s. 192.001, F.S.; revising the
 3404         definition of the term “inventory” for property tax
 3405         purposes; defining the terms “heavy equipment rental
 3406         dealer” and “short-term rental”; revising the
 3407         definition of the term “tangible personal property” to
 3408         specify the conditions under which certain
 3409         construction work constructed or installed by certain
 3410         electric utilities is deemed substantially completed;
 3411         creating s. 193.019, F.S.; defining the terms
 3412         “department” and “hospital”; requiring county property
 3413         appraisers to annually calculate and submit to the
 3414         Department of Revenue the valuation of certain
 3415         property tax exemptions granted to property owned by
 3416         hospitals; requiring hospitals to submit certain
 3417         information to the department within a certain
 3418         timeframe; specifying requirements for the department;
 3419         requiring the department to adopt a form by rule;
 3420         creating s. 193.1557, F.S.; extending the timeframe
 3421         within which certain changes to property damaged or
 3422         destroyed by Hurricane Michael must commence to
 3423         prevent the assessed value of the property from
 3424         increasing; providing applicability; providing for
 3425         future repeal; amending s. 194.011, F.S.; revising
 3426         requirements for certain community associations in
 3427         providing notice to unit owners of an intent to
 3428         petition the value adjustment board; decreasing the
 3429         minimum period for a unit owner to elect to opt out of
 3430         a petition; authorizing such community associations to
 3431         represent, prosecute on behalf of, and defend their
 3432         unit owners in certain proceedings; making clarifying
 3433         changes; providing construction and applicability;
 3434         amending s. 194.035, F.S.; specifying circumstances
 3435         under which a special magistrate’s appraisal may not
 3436         be submitted as evidence to a value adjustment board;
 3437         amending s. 194.181, F.S.; revising and specifying
 3438         parties to a tax suit involving condominium
 3439         associations or cooperative associations; specifying
 3440         requirements for such associations in notifying and
 3441         advising unit owners relating to certain proceedings;
 3442         providing construction; amending s. 195.073, F.S.;
 3443         revising the property classifications for certain
 3444         multifamily housing and commercial and industrial
 3445         properties; amending s. 195.096, F.S.; revising
 3446         requirements for the Department of Revenue’s review
 3447         and publication of findings of county assessment
 3448         rolls; amending s. 196.173, F.S.; revising the
 3449         military operations that qualify certain
 3450         servicemembers for an additional ad valorem tax
 3451         exemption; providing applicability; revising the
 3452         deadlines for applying for additional ad valorem tax
 3453         exemptions for certain servicemembers for a specified
 3454         tax year; authorizing a property appraiser to grant an
 3455         exemption for an untimely filed application if certain
 3456         conditions are met; providing procedures for an
 3457         applicant to file a petition with the value adjustment
 3458         board if an application is denied; providing
 3459         applicability; amending s. 196.1978, F.S.; providing
 3460         applicability of the affordable housing property tax
 3461         exemption to vacant units if certain conditions are
 3462         met; providing retroactive operation; providing
 3463         legislative intent relating to ownership of exempt
 3464         property by certain limited liability companies;
 3465         providing applicability of the tax exemption, under
 3466         certain circumstances, to certain units occupied by
 3467         natural persons or families whose income no longer
 3468         meets income limits; exempting, rather than providing
 3469         a discount, from ad valorem taxation for certain
 3470         multifamily project property; conforming provisions to
 3471         changes made by the act; amending s. 196.198, F.S.;
 3472         exempting certain property owned by a house of public
 3473         worship and used by an educational institution from ad
 3474         valorem taxes; providing construction and
 3475         applicability; exempting land, buildings, and real
 3476         property improvements used exclusively for educational
 3477         purposes from ad valorem taxes if certain criteria are
 3478         met; providing that the educational institution shall
 3479         receive the full benefit of the exemption; requiring
 3480         the property owner to make certain disclosures to the
 3481         educational institution; amending s. 200.065, F.S.;
 3482         authorizing a property appraiser in a county for which
 3483         the Governor has declared a state of emergency to post
 3484         notices of proposed property taxes on its website if
 3485         mailing the notice is not possible; providing for an
 3486         extension of sending the notice during such state of
 3487         emergency; specifying a duty of the property
 3488         appraiser; specifying hearing advertisement
 3489         requirements for multicounty taxing authorities under
 3490         certain circumstances; specifying procedures and
 3491         requirements for taxing authorities, counties, and
 3492         school districts for hearings and notices in the event
 3493         of a state of emergency; amending s. 200.069, F.S.;
 3494         specifying a limitation on information that property
 3495         appraisers may include in the notice of ad valorem
 3496         taxes and non-ad valorem assessments; amending s.
 3497         202.12, F.S.; reducing the tax rates applied to the
 3498         sale of communications services and the retail sale of
 3499         direct-to-home satellite services; amending ss.
 3500         202.12001 and 203.001, F.S.; conforming provisions to
 3501         changes made by the act; amending s. 206.05, F.S.;
 3502         increasing the maximum bond the department may require
 3503         from a terminal supplier, importer, exporter, or
 3504         wholesaler of motor fuel; amending s. 206.8741, F.S.;
 3505         revising a penalty for failure to provide or post a
 3506         notice relating to dyed diesel fuel; amending s.
 3507         206.90, F.S.; increasing the maximum bond the
 3508         department may require from a terminal supplier,
 3509         importer, exporter, or wholesaler of diesel fuel;
 3510         amending s. 212.031, F.S.; reducing the tax levied on
 3511         rental or license fees charged for the use of real
 3512         property; amending s. 212.04, F.S.; exempting Formula
 3513         1 Grand Prix admissions from the admissions tax;
 3514         amending s. 212.05, F.S.; revising timeframes for
 3515         certain documentation to be provided to the department
 3516         for the purposes of a sales tax exemption for the sale
 3517         of certain boats and aircraft; specifying the
 3518         applicable sales tax rate on the sale of a new mobile
 3519         home; defining the term “new mobile home”; amending s.
 3520         212.055, F.S.; specifying a limitation on the duration
 3521         of a charter county and regional transportation system
 3522         surtax levied pursuant to a referendum held on or
 3523         after a certain date; requiring that resolutions to
 3524         approve a school capital outlay surtax include a
 3525         statement relating to the sharing of revenues with
 3526         eligible charter schools in a specified manner;
 3527         specifying authorized uses of surtax revenues shared
 3528         with charter schools; providing an accounting
 3529         requirement for charter schools; specifying the
 3530         eligibility of charter schools; requiring that
 3531         unencumbered funds revert to the sponsor under certain
 3532         circumstances; providing applicability; amending s.
 3533         212.08, F.S.; providing a sales tax exemption for
 3534         certain aircraft equipment used as part of certain
 3535         governmental contracts; providing a use tax exemption
 3536         for certain aircraft owned by nonresidents and used in
 3537         service of certain governmental contracts; providing
 3538         construction; providing a sales tax exemption for
 3539         parts and accessories necessary for the continued
 3540         operation of certain industrial machinery or
 3541         equipment; creating s. 212.134, F.S.; specifying
 3542         requirements for payment settlement entities, or their
 3543         electronic payment facilitators or contracted third
 3544         parties, in submitting information returns to the
 3545         department; defining the term “payment settlement
 3546         entity”; providing penalties; authorizing the
 3547         department’s executive director or his or her designee
 3548         to waive penalties under certain circumstances;
 3549         creating s. 212.181, F.S.; specifying requirements for
 3550         counties and the department in updating certain
 3551         databases and determining business addresses for sales
 3552         tax purposes; specifying a requirement for certain
 3553         counties imposing a tourist development tax; providing
 3554         procedures and requirements for correcting certain
 3555         misallocations of certain tax distributions; providing
 3556         construction; authorizing the department to adopt
 3557         rules; amending s. 212.20, F.S.; extending the period
 3558         of distribution of sales tax proceeds to the
 3559         professional golf hall of fame; creating s. 215.179,
 3560         F.S.; prohibiting an owner of a public building or the
 3561         owner’s employee from seeking, accepting, or
 3562         soliciting consideration for providing a certain
 3563         allocation letter relating to energy efficient
 3564         commercial building property; specifying a requirement
 3565         for signing and returning the allocation letter;
 3566         requiring certain persons to file an allocation
 3567         request to the Department of Financial Services;
 3568         providing construction; creating s. 213.0537, F.S.;
 3569         authorizing the department to provide certain official
 3570         correspondence to taxpayers electronically upon the
 3571         affirmative request of the taxpayer; providing
 3572         construction; defining terms; amending s. 213.21,
 3573         F.S.; providing that the period for filing a claim for
 3574         certain refunds is tolled during a period in which a
 3575         taxpayer is engaged in certain informal conference
 3576         procedures; amending s. 220.1105, F.S.; revising the
 3577         definition of the term “final tax liability” for
 3578         certain purposes; providing for retroactive
 3579         application; amending s. 220.1845, F.S.; increasing,
 3580         for a specified fiscal year, the total amount of
 3581         contaminated site rehabilitation tax credits; creating
 3582         s. 220.197, F.S.; defining the term “NAICS”; providing
 3583         a credit against the corporate income tax, for a
 3584         specified amount and for a specified taxable year, for
 3585         taxpayers classified in the sales financing or
 3586         passenger car rental or leasing industries which meet
 3587         certain criteria; providing for retroactive operation;
 3588         amending s. 288.106, F.S.; authorizing a qualified
 3589         target industry business located in a county affected
 3590         by Hurricane Michael to submit a request to the
 3591         Department of Economic Opportunity for an economic
 3592         recovery extension in lieu of a tax refund claim
 3593         scheduled to be submitted during a specified
 3594         timeframe; authorizing the Department of Economic
 3595         Opportunity to waive certain requirements during a
 3596         specified timeframe; requiring the Department of
 3597         Economic Opportunity to state any waiver in writing;
 3598         providing that certain businesses are eligible for a
 3599         specified tax refund payment; defining the term
 3600         “county affected by Hurricane Michael”; deleting
 3601         obsolete provisions; deleting a provision relating to
 3602         the future expiration of certification for the tax
 3603         refund program for qualified target industry
 3604         businesses; amending s. 288.1168, F.S.; extending the
 3605         repeal date of provisions relating to the professional
 3606         golf hall of fame facility; amending s. 319.32, F.S.;
 3607         requiring a tax collector to determine additional
 3608         service charges to be collected by privately owned
 3609         license plate agents; requiring that such service
 3610         charges be itemized and disclosed to the person paying
 3611         the service charge; requiring the license plate agent
 3612         to enter into a certain contract with the tax
 3613         collector; amending s. 320.03, F.S.; specifying
 3614         requirements for the Department of Highway Safety and
 3615         Motor Vehicles relating to certain data access and
 3616         interface functionality; requiring the Department of
 3617         Highway Safety and Motor Vehicles, county tax
 3618         collectors, and certain vendors to enter into certain
 3619         memorandums of understanding; amending ss. 320.04 and
 3620         328.72, F.S.; requiring a tax collector to determine
 3621         additional service charges to be collected by
 3622         privately owned license plate agents; requiring that
 3623         such service charges be itemized and disclosed to the
 3624         person paying the service charge; requiring the
 3625         license plate agent to enter into a certain contract
 3626         with the tax collector; amending s. 328.73, F.S.;
 3627         specifying requirements for the Department of Highway
 3628         Safety and Motor Vehicles relating to certain data
 3629         access and interface functionality; requiring the
 3630         Department of Highway Safety and Motor Vehicles and
 3631         certain vendors to enter into certain memorandums of
 3632         understanding; amending s. 376.30781, F.S.;
 3633         increasing, for a specified fiscal year, the total
 3634         amount of tax credits for the rehabilitation of
 3635         drycleaning-solvent-contaminated sites and brownfield
 3636         sites in designated brownfield areas; amending s.
 3637         413.4021, F.S.; increasing the percentage of revenues
 3638         collected from the tax collection enforcement
 3639         diversion program which must be distributed for
 3640         specified purposes; amending s. 443.163, F.S.;
 3641         specifying that Employers Quarterly Reports filed with
 3642         the Department of Economic Opportunity by certain
 3643         employers must include any corrections; deleting an
 3644         additional filing requirement for certain persons;
 3645         revising penalties for employers failing to properly
 3646         file the report or failing to properly remit
 3647         contributions or reimbursements; revising criteria for
 3648         requesting a waiver of a penalty with the tax
 3649         collection service provider; amending s. 626.932,
 3650         F.S.; decreasing the rate of the surplus lines tax;
 3651         revising the applicable tax on certain surplus lines
 3652         policies; requiring surplus lines agents to report
 3653         certain information to the Florida Surplus Lines
 3654         Service Office; amending s. 718.111, F.S.; revising a
 3655         condominium association’s authority as a party in
 3656         certain tax suits; providing construction and
 3657         applicability; amending s. 1013.64, F.S.; providing
 3658         that educational facilities and sites funded solely
 3659         through local impact fees are exempt from certain
 3660         prohibited uses of funds; amending chapter 2018-6,
 3661         L.O.F.; providing retroactive applicability of a
 3662         certain amendment to the credit carryforward period
 3663         under the Florida Tax Credit Scholarship Program;
 3664         providing sales tax exemptions for certain clothing,
 3665         wallets, bags, school supplies, personal computers,
 3666         and personal computer-related accessories during a
 3667         certain timeframe; defining terms; specifying
 3668         locations where the exemptions do not apply;
 3669         authorizing certain dealers to opt out of
 3670         participating in the exemptions, subject to certain
 3671         conditions; authorizing the department to adopt
 3672         emergency rules; providing an appropriation; providing
 3673         sales tax exemptions for certain disaster preparedness
 3674         supplies during a certain timeframe; specifying
 3675         locations where the exemptions do not apply; creating
 3676         ss. 211.0252 and 212.1833, F.S.; providing credits
 3677         against oil and gas production taxes and sales taxes
 3678         payable by direct pay permit holders, respectively,
 3679         under the Children’s Promise Tax Credit; specifying
 3680         requirements and procedures for, and limitations on,
 3681         the credits; amending s. 220.02, F.S.; specifying the
 3682         order in which the corporate income tax credit under
 3683         the Children’s Promise Tax Credit is applied; amending
 3684         s. 220.13, F.S.; revising the definition of the term
 3685         “adjusted federal income”; amending s. 220.186, F.S.;
 3686         revising the calculation of the corporate income tax
 3687         credit for the Florida alternative minimum tax;
 3688         creating s. 220.1876, F.S.; providing a credit against
 3689         the corporate income tax under the Children’s Promise
 3690         Tax Credit; specifying requirements and procedures
 3691         for, and limitations on, the credit; creating s.
 3692         402.62, F.S.; creating the Children’s Promise Tax
 3693         Credit; defining terms; specifying requirements for
 3694         the Department of Children and Families in designating
 3695         eligible charitable organizations; specifying
 3696         requirements for eligible charitable organizations
 3697         receiving contributions; specifying duties of the
 3698         Department of Children and Families; specifying a
 3699         limitation on, and application procedures for, the tax
 3700         credit; specifying requirements and procedures for,
 3701         and restrictions on, the carryforward, conveyance,
 3702         transfer, assignment, and rescindment of credits;
 3703         specifying requirements and procedures for the
 3704         department; providing construction; authorizing the
 3705         department, the Department of Children and Families,
 3706         and the Division of Alcoholic Beverages and Tobacco of
 3707         the Department of Business and Professional Regulation
 3708         to develop a cooperative agreement and adopt rules;
 3709         authorizing certain interagency information-sharing;
 3710         creating ss. 561.1212 and 624.51056, F.S.; providing
 3711         credits against excise taxes on certain alcoholic
 3712         beverages and the insurance premium tax, respectively,
 3713         under the Children’s Promise Tax Credit; specifying
 3714         requirements and procedures for, and limitations on,
 3715         the credits; authorizing the department to adopt
 3716         emergency rules to implement provisions related to the
 3717         Children’s Promise Tax Credit; providing an
 3718         appropriation; requiring the Florida Institute for
 3719         Child Welfare to provide a specified report to the
 3720         Governor and the Legislature by a specified date;
 3721         providing an appropriation; providing a directive to
 3722         the Division of Law Revision; authorizing the
 3723         department to adopt emergency rules for certain
 3724         purposes; providing effective dates.