Senate Bill 1458e2
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1 A bill to be entitled
2 An act relating to taxation; providing
3 legislative intent; amending s. 212.08, F.S.;
4 revising the amount of the exemption for
5 industrial machinery and equipment used in an
6 expanding business; forgiving certain taxes;
7 amending s. 196.012, F.S.; providing that, for
8 purposes of determining eligibility for
9 exemption, property which is leased to an
10 exempt entity under a capital lease shall be
11 deemed "owned" by the entity; defining "capital
12 lease"; amending s. 196.198, F.S.; providing
13 that property leased from a governmental agency
14 is eligible for the exemption for educational
15 property if the agency continues to use the
16 property exclusively for educational purposes;
17 amending s. 200.065, F.S.; expanding the list
18 of allowable variations in the format that a
19 taxing authority must use in the advertisement
20 stating its intent to finally adopt a millage
21 rate and budget; amending s. 193.155, F.S.,
22 relating to homestead assessments; revising
23 requirements for determining value of property;
24 amending s. 125.0104, F.S., relating to the
25 tourist development tax; authorizing certain
26 counties to use the proceeds of the tax for
27 additional purposes; amending s. 561.501, F.S.;
28 reducing the surcharges on liquor, wine, cider,
29 and beer sold for consumption on the premises;
30 providing an exemption from the surcharge to
31 certain nonprofit organizations; amending s.
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1 561.121, F.S.; increasing the portion of the
2 surcharge which is transferred to the Children
3 and Adolescents Substance Abuse Trust Fund;
4 amending s. 561.501, F.S.; providing an
5 exemption from the alcoholic beverage surcharge
6 to certain nonprofit and veterans'
7 organizations; providing an effective date.
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9 Be It Enacted by the Legislature of the State of Florida:
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11 Section 1. Paragraph (b) of subsection (5) of section
12 212.08, Florida Statutes, is amended to read:
13 212.08 Sales, rental, use, consumption, distribution,
14 and storage tax; specified exemptions.--The sale at retail,
15 the rental, the use, the consumption, the distribution, and
16 the storage to be used or consumed in this state of the
17 following are hereby specifically exempt from the tax imposed
18 by this chapter.
19 (5) EXEMPTIONS; ACCOUNT OF USE.--
20 (b) Machinery and equipment used to increase
21 productive output.--
22 1. Industrial machinery and equipment purchased for
23 exclusive use by a new business in spaceport activities as
24 defined by s. 212.02 or for use in new businesses which
25 manufacture, process, compound, or produce for sale items of
26 tangible personal property at fixed locations are exempt from
27 the tax imposed by this chapter upon an affirmative showing by
28 the taxpayer to the satisfaction of the department that such
29 items are used in a new business in this state. Such purchases
30 must be made prior to the date the business first begins its
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1 productive operations, and delivery of the purchased item must
2 be made within 12 months of that date.
3 2.a. Industrial machinery and equipment purchased for
4 exclusive use by an expanding facility which is engaged in
5 spaceport activities as defined by s. 212.02 or for use in
6 expanding manufacturing facilities or plant units which
7 manufacture, process, compound, or produce for sale items of
8 tangible personal property at fixed locations in this state
9 are exempt from any amount of tax imposed by this chapter in
10 excess of $15,000 $50,000 per calendar year upon an
11 affirmative showing by the taxpayer to the satisfaction of the
12 department that such items are used to increase the productive
13 output of such expanded facility or business by not less than
14 10 percent.
15 b. Notwithstanding any other provision of this
16 section, industrial machinery and equipment purchased for use
17 in expanding printing manufacturing facilities or plant units
18 that manufacture, process, compound, or produce for sale items
19 of tangible personal property at fixed locations in this state
20 are exempt from any amount of tax imposed by this chapter upon
21 an affirmative showing by the taxpayer to the satisfaction of
22 the department that such items are used to increase the
23 productive output of such an expanded business by not less
24 than 10 percent.
25 3.a. To receive an exemption provided by subparagraph
26 1. or subparagraph 2., a qualifying business entity shall
27 apply to the department for a temporary tax exemption permit.
28 The application shall state that a new business exemption or
29 expanded business exemption is being sought. Upon a tentative
30 affirmative determination by the department pursuant to
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1 subparagraph 1. or subparagraph 2., the department shall issue
2 such permit.
3 b. The applicant shall be required to maintain all
4 necessary books and records to support the exemption. Upon
5 completion of purchases of qualified machinery and equipment
6 pursuant to subparagraph 1. or subparagraph 2., the temporary
7 tax permit shall be delivered to the department or returned to
8 the department by certified or registered mail.
9 c. If, in a subsequent audit conducted by the
10 department, it is determined that the machinery and equipment
11 purchased as exempt under subparagraph 1. or subparagraph 2.
12 did not meet the criteria mandated by this paragraph or if
13 commencement of production did not occur, the amount of taxes
14 exempted at the time of purchase shall immediately be due and
15 payable to the department by the business entity, together
16 with the appropriate interest and penalty, computed from the
17 date of purchase, in the manner prescribed by this chapter.
18 d. In the event a qualifying business entity fails to
19 apply for a temporary exemption permit or if the tentative
20 determination by the department required to obtain a temporary
21 exemption permit is negative, a qualifying business entity
22 shall receive the exemption provided in subparagraph 1. or
23 subparagraph 2. through a refund of previously paid taxes. No
24 refund may be made for such taxes unless the criteria mandated
25 by subparagraph 1. or subparagraph 2. have been met and
26 commencement of production has occurred.
27 4. The department shall promulgate rules governing
28 applications for, issuance of, and the form of temporary tax
29 exemption permits; provisions for recapture of taxes; and the
30 manner and form of refund applications and may establish
31 guidelines as to the requisites for an affirmative showing of
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1 increased productive output, commencement of production, and
2 qualification for exemption.
3 5. The exemptions provided in subparagraphs 1. and 2.
4 do not apply to machinery or equipment purchased or used by
5 electric utility companies, communications companies, oil or
6 gas exploration or production operations, publishing firms
7 that do not export at least 50 percent of their finished
8 product out of the state, any firm subject to regulation by
9 the Division of Hotels and Restaurants of the Department of
10 Business and Professional Regulation, or any firm which does
11 not manufacture, process, compound, or produce for sale items
12 of tangible personal property or which does not use such
13 machinery and equipment in spaceport activities as required by
14 this paragraph. The exemptions provided in subparagraphs 1.
15 and 2. shall apply to machinery and equipment purchased for
16 use in phosphate or other solid minerals severance, mining, or
17 processing operations only by way of a prospective credit
18 against taxes due under chapter 211 for taxes paid under this
19 chapter on such machinery and equipment.
20 6. For the purposes of the exemptions provided in
21 subparagraphs 1. and 2., these terms have the following
22 meanings:
23 a. "Industrial machinery and equipment" means "section
24 38 property" as defined in s. 48(a)(1)(A) and (B)(i) of the
25 Internal Revenue Code, provided "industrial machinery and
26 equipment" shall be construed by regulations adopted by the
27 Department of Revenue to mean tangible property used as an
28 integral part of spaceport activities or of the manufacturing,
29 processing, compounding, or producing for sale of items of
30 tangible personal property. Such term includes parts and
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1 accessories only to the extent that the exemption thereof is
2 consistent with the provisions of this paragraph.
3 b. "Productive output" means the number of units
4 actually produced by a single plant or operation in a single
5 continuous 12-month period, irrespective of sales. Increases
6 in productive output shall be measured by the output for 12
7 continuous months immediately following the completion of
8 installation of such machinery or equipment over the output
9 for the 12 continuous months immediately preceding such
10 installation. However, if a different 12-month continuous
11 period of time would more accurately reflect the increase in
12 productive output of machinery and equipment purchased to
13 facilitate an expansion, the increase in productive output may
14 be measured during that 12-month continuous period of time if
15 such time period is mutually agreed upon by the Department of
16 Revenue and the expanding business prior to the commencement
17 of production; provided, however, in no case may such time
18 period begin later than 2 years following the completion of
19 installation of the new machinery and equipment. The units
20 used to measure productive output shall be physically
21 comparable between the two periods, irrespective of sales.
22 7. Notwithstanding any other provision in this
23 paragraph to the contrary, in order to receive the exemption
24 provided in this paragraph a taxpayer must register with the
25 WAGES Program Business Registry established by the local WAGES
26 coalition for the area in which the taxpayer is located. Such
27 registration establishes a commitment on the part of the
28 taxpayer to hire WAGES program participants to the maximum
29 extent possible consistent with the nature of their business.
30 Section 2. Any double-sum tax liability that accrued
31 under section 550.09515(2)(a)2., Florida Statutes, between
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1 January 1, 2000, and May 22, 2000, is forgiven, and the
2 Department of Business and Professional Regulation may not
3 maintain an action to collect such taxes.
4 Section 3. Subsection (20) is added to section
5 196.012, Florida Statutes, to read:
6 196.012 Definitions.--For the purpose of this chapter,
7 the following terms are defined as follows, except where the
8 context clearly indicates otherwise:
9 (20) For purposes of determining if property is
10 "owned" by an exempt entity, property leased to an exempt
11 entity under a capital lease shall be deemed to be owned by
12 that exempt entity. This subsection does not apply with
13 respect to determining ownership of property leased by an
14 exempt entity to another person. For purposes of this
15 subsection, a "capital lease" is a lease to an exempt entity
16 which meets at least one of the following criteria:
17 (a) Ownership of the property transfers to the lessee
18 at the end of the lease term.
19 (b) The lease contains a bargain purchase option which
20 allows the lessee, at his or her option, to buy the leased
21 property for a price which is sufficiently lower than the
22 expected fair market value of the property on the date the
23 option becomes exercisable that exercise of the option
24 appears, at the inception of the lease, to be reasonably
25 assured.
26 (c) The lease term is equal to 75 percent or more of
27 the estimated useful economic life of the property.
28 (d) At the inception of the lease, the present value
29 of the minimum lease payments is at least 90 percent of the
30 fair market value of the leased property. As used in this
31 paragraph, "minimum lease payments" has the same meaning as is
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1 contained in Statements and Interpretations of the Financial
2 Accounting Standards Board in regard to capital-type leases.
3 The interest rate used to calculate the present value shall be
4 the Prime Rate published in the "Money Rates" section of the
5 Wall Street Journal on the same date as the inception of the
6 lease.
7 Section 4. Section 196.198, Florida Statutes, is
8 amended to read:
9 196.198 Educational property exemption.--Educational
10 institutions within this state and their property used by them
11 or by any other exempt entity or educational institution
12 exclusively for educational purposes shall be exempt from
13 taxation. Sheltered workshops providing rehabilitation and
14 retraining of disabled individuals and exempted by a
15 certificate under s. (d) of the federal Fair Labor Standards
16 Act of 1938, as amended, are declared wholly educational in
17 purpose and shall be exempted from certification,
18 accreditation, and membership requirements set forth in s.
19 196.012. Those portions of property of college fraternities
20 and sororities certified by the president of the college or
21 university to the appropriate property appraiser as being
22 essential to the educational process, shall be exempt from ad
23 valorem taxation. The use of property by public fairs and
24 expositions chartered by chapter 616 is presumed to be an
25 educational use of such property and shall be exempt from ad
26 valorem taxation to the extent of such use. Property used
27 exclusively for educational purposes shall be deemed owned by
28 an educational institution if the entity owning 100 percent of
29 the educational institution is owned by the identical persons
30 who own the property. If legal title to property is held by a
31 governmental agency which leases such property to a lessee,
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1 such property shall be deemed to be owned by the governmental
2 agency and used exclusively for educational purposes if the
3 governmental agency continues to use such property exclusively
4 for educational purposes pursuant to a sublease or other
5 contractual agreement with that lessee. If the title to land
6 is held by the trustee of an irrevocable inter vivos trust and
7 if the trust grantor owns 100 percent of the entity that owns
8 an educational institution that is using the land exclusively
9 for educational purposes, the land is deemed to be property
10 owned by the educational institution for purposes of this
11 exemption. Property owned by an educational institution shall
12 be deemed to be used for an educational purpose if the
13 institution has taken affirmative steps to prepare the
14 property for educational use. Affirmative steps means
15 environmental or land use permitting activities, creation of
16 architectural plans or schematic drawings, land clearing or
17 site preparation, construction or renovation activities, or
18 other similar activities that demonstrate commitment of the
19 property to an educational use.
20 Section 5. Paragraph (h) of subsection (3) of section
21 200.065, Florida Statutes, is amended to read:
22 200.065 Method of fixing millage.--
23 (3) The advertisement shall be no less than
24 one-quarter page in size of a standard size or a tabloid size
25 newspaper, and the headline in the advertisement shall be in a
26 type no smaller than 18 point. The advertisement shall not be
27 placed in that portion of the newspaper where legal notices
28 and classified advertisements appear. The advertisement shall
29 be published in a newspaper of general paid circulation in the
30 county or in a geographically limited insert of such
31 newspaper. The geographic boundaries in which such insert is
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1 circulated shall include the geographic boundaries of the
2 taxing authority. It is the legislative intent that, whenever
3 possible, the advertisement appear in a newspaper that is
4 published at least 5 days a week unless the only newspaper in
5 the county is published less than 5 days a week, or that the
6 advertisement appear in a geographically limited insert of
7 such newspaper which insert is published throughout the taxing
8 authority's jurisdiction at least twice each week. It is
9 further the legislative intent that the newspaper selected be
10 one of general interest and readership in the community and
11 not one of limited subject matter, pursuant to chapter 50.
12 (h) In no event shall any taxing authority add to or
13 delete from the language of the advertisements as specified in
14 this subsection herein unless expressly authorized by law,
15 except that:,
16 1. If an increase in ad valorem tax rates will affect
17 only a portion of the jurisdiction of a taxing authority,
18 advertisements may include a map or geographical description
19 of the area to be affected and the proposed use of the tax
20 revenues under consideration.
21 2. If an increase in ad valorem tax rates is the
22 result of a referendum or other requirement of law, the
23 advertisements may include a brief description of the
24 requirement and the proposed use of the resulting tax
25 revenues.
26 3. A taxing authority making use of the provisions of
27 this paragraph may also state the increase, if any, over the
28 rolled-back rate in the nonvoted countywide millage rate set
29 by the governing body of the taxing authority.
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1 The advertisements required herein must shall not be
2 accompanied, preceded, or followed by other advertising or
3 notices that which conflict with or modify the substantive
4 content prescribed herein.
5 Section 6. Section 193.155, Florida Statutes, is
6 amended to read:
7 193.155 Homestead assessments.--Homestead property
8 shall be assessed at just value as of January 1, 1994.
9 Property receiving the homestead exemption after January 1,
10 1994, shall be assessed at just value as of January 1 of the
11 year in which the property receives the exemption. Thereafter,
12 determination of the assessed value of the property is subject
13 to the following provisions:
14 (1) Beginning in 1995, or the year following the year
15 the property receives homestead exemption, whichever is later,
16 the property shall be reassessed annually on January 1. Any
17 change resulting from such reassessment shall not exceed the
18 lower of the following:
19 (a) Three percent of the assessed value of the
20 property for the prior year; or
21 (b) The percentage change in the Consumer Price Index
22 for All Urban Consumers, U.S. City Average, all items
23 1967=100, or successor reports for the preceding calendar year
24 as initially reported by the United States Department of
25 Labor, Bureau of Labor Statistics.
26 (2) If the assessed value of the property as
27 calculated under subsection (1) exceeds the just value, the
28 assessed value of the property shall be lowered to the just
29 value of the property.
30 (3) Except as provided in this subsection, property
31 assessed under this section shall be assessed at just value as
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1 of January 1 of the year following a change of ownership.
2 Thereafter, the annual changes in the assessed value of the
3 property are subject to the limitations in subsections (1) and
4 (2). For the purpose of this section, a change in ownership
5 means any sale, foreclosure, or transfer of legal title or
6 beneficial title in equity to any person, except as provided
7 in this subsection. There is no change of ownership if:
8 (a) Subsequent to the change or transfer, the same
9 person is entitled to the homestead exemption as was
10 previously entitled and:
11 1. The transfer of title is to correct an error; or
12 2. The transfer is between legal and equitable title;
13 (b) The transfer is between husband and wife,
14 including a transfer to a surviving spouse or a transfer due
15 to a dissolution of marriage;
16 (c) The transfer occurs by operation of law under s.
17 732.4015; or
18 (d) Upon the death of the owner, the transfer is
19 between the owner and another who is a permanent resident and
20 is legally or naturally dependent upon the owner.
21 (4)(a) Changes, additions, or improvements to
22 homestead property shall be assessed at just value as of the
23 first January 1 after the changes, additions, or improvements
24 are substantially completed.
25 (b) Changes, additions, or improvements do not include
26 replacement of a portion of real property damaged or destroyed
27 by misfortune or calamity when the just value of the damaged
28 or destroyed portion as replaced is not more than 125 percent
29 of the just value of the damaged or destroyed portion. The
30 value of any replaced real property, or portion thereof, which
31 is in excess of 125 percent of the just value of the damaged
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1 or destroyed property shall be deemed to be a change,
2 addition, or improvement. Replaced real property with a just
3 value of less than 100 percent of the original property's just
4 value shall be assessed pursuant to subsection (5).
5 (c) Changes, additions, or improvements include
6 improvements made to common areas or other improvements made
7 to property other than to the homestead property by the owner
8 or by an owner association, which improvements directly
9 benefit the homestead property. Such changes, additions, or
10 improvements shall be assessed at just value, and the just
11 value shall be apportioned among the parcels benefiting from
12 the improvement.
13 (5) When property is destroyed or removed and not
14 replaced, the assessed value of the parcel shall be reduced by
15 the assessed value attributable to the destroyed or removed
16 property.
17 (6) Only property that receives a homestead exemption
18 is subject to this section. No portion of property that is
19 assessed solely on the basis of character or use pursuant to
20 s. 193.461 or s. 193.501, or assessed pursuant to s. 193.505,
21 is subject to this section. When property is assessed under s.
22 193.461, s. 193.501, or s. 193.505 and contains a residence
23 under the same ownership, the portion of the property
24 consisting of the residence and curtilage must be assessed
25 separately, pursuant to s. 193.011, for the assessment to be
26 subject to the limitation in this section.
27 (7) If a person received a homestead exemption limited
28 to that person's proportionate interest in real property, the
29 provisions of this section apply only to that interest.
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1 (8) Erroneous assessments of homestead property
2 assessed under this section may be corrected in the following
3 manner:
4 (a) If errors are made in arriving at any annual
5 assessment under this section due to a material mistake of
6 fact concerning an essential characteristic of the property,
7 the just value and assessed value assessment must be
8 recalculated for every such year, including the year in which
9 the mistake occurred.
10 (b) If changes, additions, or improvements are not
11 assessed at just value as of the first January 1 after they
12 were substantially completed, the property appraiser shall
13 determine the just value for such changes, additions, or
14 improvements for the year they were substantially completed.
15 Assessments for subsequent years shall be corrected, applying
16 this section if applicable.
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18 If back taxes are due pursuant to s. 193.092, the corrections
19 made pursuant to this subsection shall be used to calculate
20 such back taxes.
21 (9) If the property appraiser determines that for any
22 year or years within the prior 10 years a person who was not
23 entitled to the homestead property assessment limitation
24 granted under this section was granted the homestead property
25 assessment limitation, the property appraiser making such
26 determination shall record in the public records of the county
27 a notice of tax lien against any property owned by that person
28 in the county, and such property must be identified in the
29 notice of tax lien. Such property that is situated in this
30 state is subject to the unpaid taxes, plus a penalty of 50
31 percent of the unpaid taxes for each year and 15 percent
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1 interest per annum. However, when a person entitled to
2 exemption pursuant to s. 196.031 inadvertently receives the
3 limitation pursuant to this section following a change of
4 ownership, the assessment of such property must be corrected
5 as provided in paragraph (8)(a), and the person need not pay
6 the unpaid taxes, penalties, or interest.
7 Section 7. Paragraph (l) of subsection (3) of section
8 125.0104, Florida Statutes, is amended to read:
9 125.0104 Tourist development tax; procedure for
10 levying; authorized uses; referendum; enforcement.--
11 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
12 (l) In addition to any other tax which is imposed
13 pursuant to this section, a county may impose up to an
14 additional 1-percent tax on the exercise of the privilege
15 described in paragraph (a) by majority vote of the governing
16 board of the county in order to:
17 1. Pay the debt service on bonds issued to finance the
18 construction, reconstruction, or renovation of a professional
19 sports franchise facility, or the acquisition, construction,
20 reconstruction, or renovation of a retained spring training
21 franchise facility, either publicly owned and operated, or
22 publicly owned and operated by the owner of a professional
23 sports franchise or other lessee with sufficient expertise or
24 financial capability to operate such facility, and to pay the
25 planning and design costs incurred prior to the issuance of
26 such bonds.
27 2. Pay the debt service on bonds issued to finance the
28 construction, reconstruction, or renovation of a convention
29 center, and to pay the planning and design costs incurred
30 prior to the issuance of such bonds.
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1 3. Pay the operation and maintenance costs of a
2 convention center for a period of up to 10 years. Only
3 counties that have elected to levy the tax for the purposes
4 authorized in subparagraph 2. may use the tax for the purposes
5 enumerated in this subparagraph.
6 4. A county in which a museum described in s. 265.26
7 or s. 272.129 is located may use the tax for the purposes set
8 forth in paragraph (5)(a)1.
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10 The provision of paragraph (b) which prohibits any county
11 authorized to levy a convention development tax pursuant to s.
12 212.0305 from levying more than the 2-percent tax authorized
13 by this section, and the provisions of paragraphs (4)(a)
14 through (d), shall not apply to the additional tax authorized
15 in this paragraph. The effective date of the levy and
16 imposition of the tax authorized under this paragraph shall be
17 the first day of the second month following approval of the
18 ordinance by the governing board or the first day of any
19 subsequent month as may be specified in the ordinance. A
20 certified copy of such ordinance shall be furnished by the
21 county to the Department of Revenue within 10 days after
22 approval of such ordinance.
23 Section 8. Effective September 1, 2000, subsection (1)
24 of section 561.501, Florida Statutes, is amended to read:
25 561.501 Surcharge on sale of alcoholic beverages for
26 consumption on the premises; penalty.--
27 (1) Notwithstanding s. 561.50 or any other provision
28 of the Beverage Law, a surcharge of 3.34 6.67 cents is imposed
29 upon each ounce of liquor and each 4 ounces of wine, a
30 surcharge of 2 4 cents is imposed on each 12 ounces of cider,
31 and a surcharge of 1.34 2.67 cents is imposed on each 12
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1 ounces of beer sold at retail for consumption on premises
2 licensed by the division as an alcoholic beverage vendor.
3 However, the surcharges imposed under this subsection need not
4 be paid upon such beverages when they are sold by an
5 organization that is licensed by the division under s.
6 565.02(4) or s. 561.422 as an alcoholic beverage vendor and
7 that is determined by the Internal Revenue Service to be
8 currently exempt from federal income tax under s. 501(c)(3),
9 (4), (5), (6), (7), (8), or (19) of the Internal Revenue Code
10 of 1986, as amended.
11 Section 9. Effective September 1, 2000, subsection (4)
12 of section 561.121, Florida Statutes, is amended to read:
13 561.121 Deposit of revenue.--
14 (4) State funds collected pursuant to s. 561.501 shall
15 be paid into the State Treasury and credited to the following
16 accounts:
17 (a) Twenty-seven and two-tenths Thirteen and
18 six-tenths percent of the surcharge on the sale of alcoholic
19 beverages for consumption on premises shall be transferred to
20 the Children and Adolescents Substance Abuse Trust Fund, which
21 shall remain with the Department of Children and Family
22 Services for the purpose of funding programs directed at
23 reducing and eliminating substance abuse problems among
24 children and adolescents.
25 (b) The remainder of collections shall be credited to
26 the General Revenue Fund.
27 Section 10. Subsection (1) of section 561.501, Florida
28 Statutes, is amended to read:
29 561.501 Surcharge on sale of alcoholic beverages for
30 consumption on the premises; penalty.--
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1 (1) Notwithstanding s. 561.50 or any other provision
2 of the Beverage Law, a surcharge of 6.67 cents is imposed upon
3 each ounce of liquor and each 4 ounces of wine, a surcharge of
4 4 cents is imposed on each 12 ounces of cider, and a surcharge
5 of 2.67 cents is imposed on each 12 ounces of beer sold at
6 retail for consumption on premises licensed by the division as
7 an alcoholic beverage vendor. However, the surcharges imposed
8 under this subsection need not be paid upon such beverages
9 when they are sold by an organization that is licensed by the
10 division under s. 565.02(4) or s. 561.422 as an alcoholic
11 beverage vendor and that is determined by the Internal Revenue
12 Service to be currently exempt from federal income tax under
13 s. 501(c)(3) or (19) of the Internal Revenue Code of 1986, as
14 amended.
15 Section 11. This act shall take effect July 1, 2000.
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