HB 7147

1	A bill to be entitled
2	An act relating to tax administration; amending s. 72.011,
3	F.S.; revising procedures for actions to contest a tax
4	matter; amending s. 125.0104, F.S.; revising the list of
5	living quarters or accommodations the rental or lease of
6	which is subject to the tourist development tax; providing
7	definitions; providing for taxation of regulated short-
8	term products; providing that the occupancy of a timeshare
9	resort and membership or transaction fee paid by a
10	timeshare owner are not a privilege subject to taxation;
11	providing that consideration paid for the purchase of a
12	timeshare license in a timeshare plan is rent subject to
13	taxation; authorizing the Department of Revenue to
14	establish audit procedures and to assess for delinquent
15	taxes; requiring the person operating transient
16	accommodations to separately state the tax charged on a
17	receipt or other documentation; providing that persons
18	facilitating the booking of reservations are not required
19	to separately state tax amounts charged; requiring that
20	such amounts be remitted as tax and classified as county
21	funds; providing additional specified uses for certain
22	tourist tax revenues by certain counties; specifying that
23	certain provisions of the act are clarifying and remedial
24	in nature and are not a basis for assessments of tax or
25	for refunds of tax for periods before the effective date
26	of the act; amending s. 125.0108, F.S.; revising the list
27	of living quarters or accommodations the rental or lease
28	of which is subject to taxation; providing definitions;
29	providing for taxation of regulated short-term products;
30	providing that the occupancy of a timeshare resort and
31	membership or transaction fee paid by a timeshare owner
32	are not a privilege subject to taxation; providing that
33	consideration paid for the purchase of a timeshare license
34	in a timeshare plan is rent subject to taxation;
35	authorizing the department to establish audit procedures
36	and assess for delinquent taxes; requiring the person
37	operating transient accommodations to separately state the
38	tax charged on a receipt or other documentation; providing
39	that persons facilitating the booking of reservations are
40	not required to separately state tax amounts charged;
41	requiring that such amounts be remitted as tax and
42	classified as county funds; specifying that certain
43	provisions of the act are clarifying and remedial in
44	nature and are not a basis for assessments of tax or for
45	refunds of tax for periods before the effective date of
46	the act; amending s. 192.0105, F.S.; conforming a cross-
47	reference; amending s. 193.155, F.S.; revising the
48	assessment of homestead property damaged or destroyed by
49	misfortune or calamity; amending s. 193.461, F.S.;
50	revising criteria for classifying agricultural lands;
51	amending s. 194.011, F.S.;  requiring the department to
52	develop a uniform policies and procedures manual for use
53	in proceedings before value adjustment boards; specifying
54	availability requirements for such manual; amending s.
55	194.015, F.S.; revising the membership of value adjustment
56	boards; providing for citizen members; revising criteria
57	related to appointment to such boards; revising quorum
58	requirements; deleting provisions authorizing county
59	attorneys to act as counsel for value adjustment boards;
60	amending s. 194.034, F.S.; revising requirements for
61	hearing procedures before value adjustment boards;
62	amending s. 194.035, F.S.; providing that a requirement
63	that value adjustment boards appoint special magistrates
64	for certain purposes applies to all counties; requiring
65	value adjustment boards to verify the qualifications of
66	special magistrates prior to appointment; providing
67	selection criteria; requiring that the department provide
68	training for special magistrates; providing training
69	requirements; providing for assessment and disposition of
70	tuition fees; amending s. 194.037, F.S.; revising
71	information required to be provided on the disclosure of
72	tax impact form; providing legislative intent; specifying
73	that taxpayers are precluded from having certain burdens
74	of proof; amending s. 195.002, F.S.; expanding authority
75	of the department to incur reasonable expenses; amending
76	s. 196.192, F.S.; providing that educational institutions
77	owned by exempt entities are also exempt from ad valorem
78	taxation; amending s. 201.02, F.S.; requiring on certain
79	documents a notation indicating a nonprofit organization's
80	exemption from the documentary stamp tax; amending s.
81	202.29, F.S.; providing a methodology for taxpayers to
82	report and apply credits for certain bad debts; amending
83	ss. 212.03 and 212.0305, F.S.; revising the list of living
84	quarters or sleeping or housekeeping accommodations that
85	are subject to the transient rentals tax and the
86	convention development tax; providing definitions;
87	providing for taxation of regulated short-term products;
88	providing that the occupancy of an accommodation of a
89	timeshare resort and membership or transaction fee paid by
90	a timeshare owner is not a privilege subject to taxation;
91	providing that consideration paid for the purchase of a
92	timeshare license in a timeshare plan is rent subject to
93	taxation; requiring the person operating transient
94	accommodations to separately state the tax charged on a
95	receipt or other documentation; providing that persons
96	facilitating the booking of reservations are not required
97	to separately state tax amounts charged; requiring that
98	such amounts be remitted as tax and classified as county
99	funds; authorizing the department to establish audit
100	procedures and assess for delinquent taxes; specifying
101	that certain provisions of the act are clarifying and
102	remedial in nature and are not a basis for assessments of
103	tax or for refunds of tax for periods before the effective
104	date of the act; amending s. 212.031, F.S.; conforming a
105	cross-reference; amending s. 212.055, F.S.; expanding
106	authorization for voter-approved indigent care surtaxes;
107	authorizing certain counties to levy a hospital surtax
108	subject to referendum approval; providing for allocation
109	and uses of surtax proceeds; preserving certain bonding
110	authority; amending s. 212.08, F.S.; revising provisions
111	relating to the tax exemption for building materials used
112	to rehabilitate real property in enterprise zones;
113	providing an exemption from the sales and use tax for
114	aircraft temporarily used in this state; providing that
115	proof of temporary usage may be shown by specific
116	documentation; amending s. 213.015, F.S.; conforming
117	cross-references; amending s. 213.053, F.S.; revising
118	provisions relating to confidentiality of information
119	received by the department; authorizing the department to
120	send certain general information to taxpayers by
121	electronic means; deleting a provision that allows the
122	disclosure of certain information to the Chief Financial
123	Officer; amending s. 213.67, F.S.; revising criteria for
124	commencing actions to contest a tax levy; amending s.
125	220.21, F.S.; revising provisions relating to the
126	electronic filing of corporate taxes; providing for
127	retroactive operation; providing for applicability;
128	amending s. 336.021, F.S.; revising the order of
129	distribution of local option fuel tax revenues; amending
130	s. 443.1215, F.S.; revising a cross-reference; amending s.
131	695.22, F.S.; revising certain deeds and conveyances
132	schedule information required to be furnished to property
133	appraisers; amending s. 695.26, F.S.; requiring actual
134	purchase price information to be shown on certain
135	instruments dealing with title to real property; repealing
136	s. 213.054, F.S., relating to a report naming persons who
137	claim a deduction for the net earnings of an international
138	banking facility; providing effective dates.
139
140	Be It Enacted by the Legislature of the State of Florida:
141
142	Section 1.  Paragraph (a) of subsection (2) of section
143	72.011, Florida Statutes, is amended to read:
144	72.011  Jurisdiction of circuit courts in specific tax
145	matters; administrative hearings and appeals; time for
146	commencing action; parties; deposits.--
147	(2)(a)  An action may not be brought to contest an
148	assessment of any tax, interest, or penalty assessed under a
149	section or chapter specified in subsection (1) if the petition
150	is postmarked or delivered to a third-party commercial carrier
151	for delivery or the action is filed more than 60 days after the
152	date the assessment becomes final. An action may not be brought
153	to contest a denial of refund of any tax, interest, or penalty
154	paid under a section or chapter specified in subsection (1) if
155	the petition is postmarked or delivered to a third-party
156	commercial carrier for delivery or the action is filed more than
157	60 days after the date the denial becomes final.
158	Section 2.  Subsection (3), paragraph (d) of subsection
159	(5), paragraphs (a) and (d) of subsection (6), and paragraph (c)
160	of subsection (10) of section 125.0104, Florida Statutes, are
161	amended to read:
162	125.0104  Tourist development tax; procedure for levying;
163	authorized uses; referendum; enforcement.--
164	(3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
165	(a)  It is declared to be the intent of the Legislature
166	that every person who rents, leases, or lets for consideration
167	any living quarters or accommodations in any hotel, apartment
168	hotel, motel, resort motel, apartment, apartment motel,
169	roominghouse, mobile home park, recreational vehicle park, or
170	condominium, or timeshare resort for a term of 6 months or less
171	is exercising a privilege which is subject to taxation under
172	this section, unless such person rents, leases, or lets for
173	consideration any living quarters or accommodations which are
174	exempt according to the provisions of chapter 212.
175	(b)  As used in this section, the terms "consideration,"
176	"rental," and "rent" mean the amount received by a person
177	operating transient accommodations for the use or securing the
178	use of any living quarters or sleeping or housekeeping
179	accommodations that are part of, in, from, or in connection with
180	any hotel, apartment house, roominghouse, timeshare resort,
181	tourist or trailer camp, mobile home park, recreational vehicle
182	park, or condominium. The term "person operating transient
183	accommodations" means the person conducting the daily affairs of
184	the physical facilities furnishing transient accommodations who
185	is responsible for providing the services commonly associated
186	with operating the facilities furnishing transient
187	accommodations regardless of whether such commonly associated
188	services are provided by third parties. The terms
189	"consideration," "rental," and "rent" do not include payments
190	received by an unrelated person for facilitating the booking of
191	reservations for or on behalf of a lessee or licensee at a
192	hotel, apartment house, roominghouse, timeshare resort, tourist
193	or trailer camp, mobile home park, recreational vehicle park, or
194	condominium in this state. The term "unrelated person" means a
195	person who is not in the same affiliated group of corporations
196	pursuant to s. 1504 of the Internal Revenue Code of 1986, as
197	amended.
198	(c)  Tax shall be due on the consideration paid for
199	occupancy in the county pursuant to a regulated short-term
200	product as defined in s. 721.05 or occupancy in the county
201	pursuant to a product that would be deemed a regulated short-
202	term product if the agreement to purchase the short-term product
203	were executed in this state. Such tax shall be collected on the
204	last day of occupancy within the county unless the consideration
205	is applied to the purchase of a timeshare estate.
206	Notwithstanding paragraphs (a) and (b), the occupancy of an
207	accommodation of a timeshare resort pursuant to a timeshare
208	plan, a multisite timeshare plan, or an exchange transaction in
209	an exchange program as defined in s. 721.05 by the owner of a
210	timeshare interest or such owner's guest, which guest is not
211	paying monetary consideration to the owner or to a third party
212	for the benefit of the owner, is not a privilege subject to
213	taxation under this section. A membership or transaction fee
214	paid by a timeshare owner that does not provide the timeshare
215	owner with a right to occupy any specific timeshare unit but
216	merely provides the timeshare owner with an opportunity to
217	exchange a timeshare interest through an exchange program is a
218	service charge and is not subject to taxation.
219	(d)  Consideration paid for the purchase of a timeshare
220	license in a timeshare plan as defined in s. 721.05 is rent
221	subject to taxation under this section.
222	(e)(b)  Subject to the provisions of this section, any
223	county in this state may levy and impose a tourist development
224	tax on the exercise within its boundaries of the taxable
225	privilege described in paragraph (a), except that there shall be
226	no additional levy under this section in any cities or towns
227	presently imposing a municipal resort tax as authorized under
228	chapter 67-930, Laws of Florida, and this section shall not in
229	any way affect the powers and existence of any tourist
230	development authority created pursuant to chapter 67-930, Laws
231	of Florida. No county authorized to levy a convention
232	development tax pursuant to s. 212.0305, or to s. 8 of chapter
233	84-324, Laws of Florida, shall be allowed to levy more than the
234	2-percent tax authorized by this section. A county may elect to
235	levy and impose the tourist development tax in a subcounty
236	special district of the county. However, if a county so elects
237	to levy and impose the tax on a subcounty special district
238	basis, the district shall embrace all or a significant
239	contiguous portion of the county, and the county shall assist
240	the Department of Revenue in identifying the rental units
241	subject to tax in the district.
242	(f)(c)  The tourist development tax shall be levied,
243	imposed, and set by the governing board of the county at a rate
244	of 1 percent or 2 percent of each dollar and major fraction of
245	each dollar of the total consideration charged for such lease or
246	rental. When receipt of consideration is by way of property
247	other than money, the tax shall be levied and imposed on the
248	fair market value of such nonmonetary consideration.
249	(g)(d)  In addition to any 1-percent or 2-percent tax
250	imposed under paragraph (f) (c), the governing board of the
251	county may levy, impose, and set an additional 1 percent of each
252	dollar above the tax rate set under paragraph (f) (c) by the
253	extraordinary vote of the governing board for the purposes set
254	forth in subsection (5) or by referendum approval by the
255	registered electors within the county or subcounty special
256	district. No county shall levy, impose, and set the tax
257	authorized under this paragraph unless the county has imposed
258	the 1-percent or 2-percent tax authorized under paragraph (f)
259	(c) for a minimum of 3 years prior to the effective date of the
260	levy and imposition of the tax authorized by this paragraph.
261	Revenues raised by the additional tax authorized under this
262	paragraph shall not be used for debt service on or refinancing
263	of existing facilities as specified in subparagraph (5)(a)1.
264	unless approved by a resolution adopted by an extraordinary
265	majority of the total membership of the governing board of the
266	county. If the 1-percent or 2-percent tax authorized in
267	paragraph (f) (c) is levied within a subcounty special taxing
268	district, the additional tax authorized in this paragraph shall
269	only be levied therein. The provisions of paragraphs (4)(a)-(d)
270	shall not apply to the adoption of the additional tax authorized
271	in this paragraph. The effective date of the levy and imposition
272	of the tax authorized under this paragraph shall be the first
273	day of the second month following approval of the ordinance by
274	the governing board or the first day of any subsequent month as
275	may be specified in the ordinance. A certified copy of such
276	ordinance shall be furnished by the county to the Department of
277	Revenue within 10 days after approval of such ordinance.
278	(h)(e)  The tourist development tax shall be in addition to
279	any other tax imposed pursuant to chapter 212 and in addition to
280	all other taxes and fees and the consideration for the rental or
281	lease.
282	(i)(f)  The tourist development tax shall be charged by the
283	person receiving the consideration for the lease or rental, and
284	it shall be collected from the lessee, tenant, or customer at
285	the time of payment of the consideration for such lease or
286	rental.
287	(j)(g)  The person receiving the consideration for such
288	rental or lease shall receive, account for, and remit the tax to
289	the Department of Revenue at the time and in the manner provided
290	for persons who collect and remit taxes under s. 212.03. The
291	same duties and privileges imposed by chapter 212 upon dealers
292	in tangible property, respecting the collection and remission of
293	tax; the making of returns; the keeping of books, records, and
294	accounts; and compliance with the rules of the Department of
295	Revenue in the administration of that chapter shall apply to and
296	be binding upon all persons who are subject to the provisions of
297	this section. However, the Department of Revenue may authorize a
298	quarterly return and payment when the tax remitted by the dealer
299	for the preceding quarter did not exceed $25.
300	(k)(h)  The Department of Revenue shall keep records
301	showing the amount of taxes collected, which records shall also
302	include records disclosing the amount of taxes collected for and
303	from each county in which the tax authorized by this section is
304	applicable. These records shall be open for inspection during
305	the regular office hours of the Department of Revenue, subject
306	to the provisions of s. 213.053.
307	(l)(i)  Collections received by the Department of Revenue
308	from the tax, less costs of administration of this section,
309	shall be paid and returned monthly to the county which imposed
310	the tax, for use by the county in accordance with the provisions
311	of this section. They shall be placed in the county tourist
312	development trust fund of the respective county, which shall be
313	established by each county as a condition precedent to receipt
314	of such funds.
315	(m)(j)  The Department of Revenue may is authorized to
316	employ persons and incur other expenses for which funds are
317	appropriated by the Legislature.
318	(n)(k)  The Department of Revenue shall adopt promulgate
319	such rules and shall prescribe and publish such forms as may be
320	necessary to effectuate the purposes of this section. The
321	department may establish audit procedures and assess for
322	delinquent taxes. A person operating transient accommodations
323	shall state the tax separately from the rental charged on the
324	receipt, invoice, or other documentation issued with respect to
325	charges for transient accommodations. A person facilitating the
326	booking of reservations who is unrelated to the person operating
327	the transient accommodations in which the reservation is booked
328	is not required to separately state amounts charged on the
329	receipt, invoice, or other documentation issued by the person
330	facilitating the booking of the reservation. Any amounts
331	specifically collected as a tax are county funds and shall be
332	remitted as tax.
333	(o)(l)  In addition to any other tax which is imposed
334	pursuant to this section, a county may impose up to an
335	additional 1-percent tax on the exercise of the privilege
336	described in paragraph (a) by majority vote of the governing
337	board of the county in order to:
338	1.  Pay the debt service on bonds issued to finance the
339	construction, reconstruction, or renovation of a professional
340	sports franchise facility, or the acquisition, construction,
341	reconstruction, or renovation of a retained spring training
342	franchise facility, either publicly owned and operated, or
343	publicly owned and operated by the owner of a professional
344	sports franchise or other lessee with sufficient expertise or
345	financial capability to operate such facility, and to pay the
346	planning and design costs incurred prior to the issuance of such
347	bonds.
348	2.  Pay the debt service on bonds issued to finance the
349	construction, reconstruction, or renovation of a convention
350	center, and to pay the planning and design costs incurred prior
351	to the issuance of such bonds.
352	3.a.  Pay the operation and maintenance costs of a
353	convention center for a period of up to 10 years. Only counties
354	that have elected to levy the tax for the purposes authorized in
355	subparagraph 2. may use the tax for the purposes enumerated in
356	this subparagraph. Any county that elects to levy the tax for
357	the purposes authorized in subparagraph 2. after July 1, 2000,
358	may use the proceeds of the tax to pay the operation and
359	maintenance costs of a convention center for the life of the
360	bonds.
361	b.  For counties designated as high tourism impact counties
362	pursuant to subparagraph (p)2., pay the acquisition,
363	construction, extension, enlargement, remodeling, repair,
364	improvement, maintenance, operation, or promotion costs of one
365	or more publicly owned and operated sports stadiums, arenas, or
366	other sports venues within the boundaries of the county.
367	4.  Promote and advertise tourism in the State of Florida
368	and nationally and internationally; however, if tax revenues are
369	expended for an activity, service, venue, or event, the
370	activity, service, venue, or event shall have as one of its main
371	purposes the attraction of tourists as evidenced by the
372	promotion of the activity, service, venue, or event to tourists.
373
374	The provision of paragraph (e) (b) which prohibits any county
375	authorized to levy a convention development tax pursuant to s.
376	212.0305 from levying more than the 2-percent tax authorized by
377	this section, and the provisions of paragraphs (4)(a)-(d), shall
378	not apply to the additional tax authorized in this paragraph.
379	The effective date of the levy and imposition of the tax
380	authorized under this paragraph shall be the first day of the
381	second month following approval of the ordinance by the
382	governing board or the first day of any subsequent month as may
383	be specified in the ordinance. A certified copy of such
384	ordinance shall be furnished by the county to the Department of
385	Revenue within 10 days after approval of such ordinance.
386	(p)(m)1.  In addition to any other tax which is imposed
387	pursuant to this section, a high tourism impact county may
388	impose an additional 1-percent tax on the exercise of the
389	privilege described in paragraph (a) by extraordinary vote of
390	the governing board of the county. The tax revenues received
391	pursuant to this paragraph shall be used for one or more of the
392	authorized uses pursuant to subsection (5).
393	2.  A county is considered to be a high tourism impact
394	county after the Department of Revenue has certified to such
395	county that the sales subject to the tax levied pursuant to this
396	section exceeded $600 million during the previous calendar year,
397	or were at least 18 percent of the county's total taxable sales
398	under chapter 212 where the sales subject to the tax levied
399	pursuant to this section were a minimum of $200 million, except
400	that no county authorized to levy a convention development tax
401	pursuant to s. 212.0305 shall be considered a high tourism
402	impact county. Once a county qualifies as a high tourism impact
403	county, it shall retain this designation for the period the tax
404	is levied pursuant to this paragraph.
405	3.  The provisions of paragraphs (4)(a)-(d) shall not apply
406	to the adoption of the additional tax authorized in this
407	paragraph. The effective date of the levy and imposition of the
408	tax authorized under this paragraph shall be the first day of
409	the second month following approval of the ordinance by the
410	governing board or the first day of any subsequent month as may
411	be specified in the ordinance. A certified copy of such
412	ordinance shall be furnished by the county to the Department of
413	Revenue within 10 days after approval of such ordinance.
414	(q)(n)  In addition to any other tax that is imposed under
415	this section, a county that has imposed the tax under paragraph
416	(o) (l) may impose an additional tax that is no greater than 1
417	percent on the exercise of the privilege described in paragraph
418	(a) by a majority plus one vote of the membership of the board
419	of county commissioners in order to:
420	1.  Pay the debt service on bonds issued to finance:
421	a.  The construction, reconstruction, or renovation of a
422	facility either publicly owned and operated, or publicly owned
423	and operated by the owner of a professional sports franchise or
424	other lessee with sufficient expertise or financial capability
425	to operate such facility, and to pay the planning and design
426	costs incurred prior to the issuance of such bonds for a new
427	professional sports franchise as defined in s. 288.1162.
428	b.  The acquisition, construction, reconstruction, or
429	renovation of a facility either publicly owned and operated, or
430	publicly owned and operated by the owner of a professional
431	sports franchise or other lessee with sufficient expertise or
432	financial capability to operate such facility, and to pay the
433	planning and design costs incurred prior to the issuance of such
434	bonds for a retained spring training franchise.
435	2.  Promote and advertise tourism in the State of Florida
436	and nationally and internationally; however, if tax revenues are
437	expended for an activity, service, venue, or event, the
438	activity, service, venue, or event shall have as one of its main
439	purposes the attraction of tourists as evidenced by the
440	promotion of the activity, service, venue, or event to tourists.
441
442	A county that imposes the tax authorized in this paragraph may
443	not expend any ad valorem tax revenues for the acquisition,
444	construction, reconstruction, or renovation of a facility for
445	which tax revenues are used pursuant to subparagraph 1. The
446	provision of paragraph (e) (b) which prohibits any county
447	authorized to levy a convention development tax pursuant to s.
448	212.0305 from levying more than the 2-percent tax authorized by
449	this section shall not apply to the additional tax authorized by
450	this paragraph in counties which levy convention development
451	taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not
452	apply to the adoption of the additional tax authorized in this
453	paragraph. The effective date of the levy and imposition of the
454	tax authorized under this paragraph is the first day of the
455	second month following approval of the ordinance by the board of
456	county commissioners or the first day of any subsequent month
457	specified in the ordinance. A certified copy of such ordinance
458	shall be furnished by the county to the Department of Revenue
459	within 10 days after approval of the ordinance.
460	(5)  AUTHORIZED USES OF REVENUE.--
461	(d)  Any use of the local option tourist development tax
462	revenues collected pursuant to this section for a purpose not
463	expressly authorized by paragraph (3)(o)(l) or paragraph
464	(3)(q)(n) or paragraph (a), paragraph (b), or paragraph (c) of
465	this subsection is expressly prohibited.
466	(6)  REFERENDUM.--
467	(a)  No ordinance enacted by any county levying the tax
468	authorized by paragraphs (3)(e)(b) and (f) (c) shall take effect
469	until the ordinance levying and imposing the tax has been
470	approved in a referendum election by a majority of the electors
471	voting in such election in the county or by a majority of the
472	electors voting in the subcounty special tax district affected
473	by the tax.
474	(d)  In any case where a referendum levying and imposing
475	the tax has been approved pursuant to this section and 15
476	percent of the electors in the county or 15 percent of the
477	electors in the subcounty special district in which the tax is
478	levied file a petition with the board of county commissioners
479	for a referendum to repeal the tax, the board of county
480	commissioners shall cause an election to be held for the repeal
481	of the tax which election shall be subject only to the
482	outstanding bonds for which the tax has been pledged. However,
483	the repeal of the tax shall not be effective with respect to any
484	portion of taxes initially levied in November 1989, which has
485	been pledged or is being used to support bonds under paragraph
486	(3)(g)(d) or paragraph (3)(o)(l) until the retirement of those
487	bonds.
488	(10)  LOCAL ADMINISTRATION OF TAX.--
489	(c)  A county adopting an ordinance providing for the
490	collection and administration of the tax on a local basis shall
491	also adopt an ordinance electing either to assume all
492	responsibility for auditing the records and accounts of dealers,
493	and assessing, collecting, and enforcing payments of delinquent
494	taxes, or to delegate such authority to the Department of
495	Revenue. If the county elects to assume such responsibility, it
496	shall be bound by all rules promulgated by the Department of
497	Revenue pursuant to paragraph (3)(n)(k), as well as those rules
498	pertaining to the sales and use tax on transient rentals imposed
499	by s. 212.03. The county may use any power granted in this
500	section to the department to determine the amount of tax,
501	penalties, and interest to be paid by each dealer and to enforce
502	payment of such tax, penalties, and interest. The county may use
503	a certified public accountant licensed in this state in the
504	administration of its statutory duties and responsibilities.
505	Such certified public accountants are bound by the same
506	confidentiality requirements and subject to the same penalties
507	as the county under s. 213.053. If the county delegates such
508	authority to the department, the department shall distribute any
509	collections so received, less costs of administration, to the
510	county. The amount deducted for costs of administration by the
511	department shall be used only for those costs which are solely
512	and directly attributable to auditing, assessing, collecting,
513	processing, and enforcing payments of delinquent taxes
514	authorized in this section. If a county elects to delegate such
515	authority to the department, the department shall audit only
516	those businesses in the county that it audits pursuant to
517	chapter 212.
518	Section 3.  The amendments made by this act to section
519	125.0104, Florida Statutes, are intended to be clarifying and
520	remedial in nature and are not a basis for assessments of tax
521	for periods before July 1, 2008, or for refunds of tax for
522	periods before July 1, 2008.
523	Section 4.  Paragraph (b) of subsection (1) and paragraph
524	(e) of subsection (2) of section 125.0108, Florida Statutes, are
525	amended to read:
526	125.0108  Areas of critical state concern; tourist impact tax.--
527	(1)
528	(b)1.  It is declared to be the intent of the Legislature
529	that every person who rents, leases, or lets for consideration
530	any living quarters or accommodations in any hotel, apartment
531	hotel, motel, resort motel, apartment, apartment motel,
532	roominghouse, mobile home park, recreational vehicle park, or
533	condominium, or timeshare resort for a term of 6 months or less,
534	unless such establishment is exempt from the tax imposed by s.
535	212.03, is exercising a taxable privilege on the proceeds
536	therefrom under this section.
537	2.  As used in this section, the terms "consideration,"
538	"rental," and "rent" mean the amount received by a person
539	operating transient accommodations for the use or securing the
540	use of any living quarters or sleeping or housekeeping
541	accommodations that are part of, in, from, or in connection with
542	any hotel, apartment house, roominghouse, timeshare resort,
543	tourist or trailer camp, mobile home park, recreational vehicle
544	park, or condominium. The term "person operating transient
545	accommodations" means the person conducting the daily affairs of
546	the physical facilities furnishing transient accommodations who
547	is responsible for providing the services commonly associated
548	with operating the facilities furnishing transient
549	accommodations regardless of whether such commonly associated
550	services are provided by third parties. The terms
551	"consideration," "rental" and "rent" do not include payments
552	received by an unrelated person for facilitating the booking of
553	reservations for or on behalf of a lessee or licensee at a
554	hotel, apartment house, rooming house, timeshare resort, tourist
555	or trailer camp, mobile home park, recreational vehicle park, or
556	condominium in this state. The term "unrelated person" means a
557	person who is not in the same affiliated group of corporations
558	pursuant to s. 1504 of the Internal Revenue Code of 1986, as
559	amended.
560	3.  Tax shall be due on the consideration paid for
561	occupancy in the county pursuant to a regulated short-term
562	product as defined in s. 721.05 or occupancy in the county
563	pursuant to a product that would be deemed a regulated short-
564	term product if the agreement to purchase the short-term product
565	were executed in this state. Such tax shall be collected on the
566	last day of occupancy within the county unless the consideration
567	is applied to the purchase of a timeshare estate.
568	Notwithstanding subparagraphs 1. and 2., the occupancy of an
569	accommodation of a timeshare resort pursuant to a timeshare
570	plan, a multisite timeshare plan, or an exchange transaction in
571	an exchange program as defined in s. 721.05 by the owner of a
572	timeshare interest or such owner's guest, which guest is not
573	paying monetary consideration to the owner or to a third party
574	for the benefit of the owner, is not a privilege subject to
575	taxation under this section. A membership or transaction fee
576	paid by a timeshare owner that does not provide the timeshare
577	owner with a right to occupy any specific timeshare unit but
578	merely provides the timeshare owner with an opportunity to
579	exchange a timeshare interest through an exchange program is a
580	service charge and is not subject to taxation.
581	4.  Consideration paid for the purchase of a timeshare
582	license in a timeshare plan as defined in s. 721.05 is rent
583	subject to taxation under this section.
584	(2)
585	(e)  The Department of Revenue shall adopt is empowered to
586	promulgate such rules and prescribe and publish such forms as
587	may be necessary to effectuate the purposes of this section. The
588	department may is authorized to establish audit procedures and
589	to assess for delinquent taxes. A person operating transient
590	accommodations shall state the tax separately from the rental
591	charged on the receipt, invoice, or other documentation issued
592	with respect to charges for transient accommodations. A person
593	facilitating the booking of reservations who is unrelated to the
594	person operating the transient accommodations in which the
595	reservation is booked is not required to separately state
596	amounts charged on the receipt, invoice, or other documentation
597	issued by the person facilitating the booking of the
598	reservation. Any amounts specifically collected as a tax are
599	county funds and shall be remitted as tax.
600	Section 5.  The amendments made by this act to section
601	125.0108, Florida Statutes, are intended to be clarifying and
602	remedial in nature and are not a basis for assessments of tax
603	for periods before July 1, 2008, or for refunds of tax for
604	periods before July 1, 2008.
605	Section 6.  Paragraph (f) of subsection (2) of section
606	192.0105, Florida Statutes, is amended to read:
607	192.0105  Taxpayer rights.--There is created a Florida
608	Taxpayer's Bill of Rights for property taxes and assessments to
609	guarantee that the rights, privacy, and property of the
610	taxpayers of this state are adequately safeguarded and protected
611	during tax levy, assessment, collection, and enforcement
612	processes administered under the revenue laws of this state. The
613	Taxpayer's Bill of Rights compiles, in one document, brief but
614	comprehensive statements that summarize the rights and
615	obligations of the property appraisers, tax collectors, clerks
616	of the court, local governing boards, the Department of Revenue,
617	and taxpayers. Additional rights afforded to payors of taxes and
618	assessments imposed under the revenue laws of this state are
619	provided in s. 213.015. The rights afforded taxpayers to assure
620	that their privacy and property are safeguarded and protected
621	during tax levy, assessment, and collection are available only
622	insofar as they are implemented in other parts of the Florida
623	Statutes or rules of the Department of Revenue. The rights so
624	guaranteed to state taxpayers in the Florida Statutes and the
625	departmental rules include:
626	(2)  THE RIGHT TO DUE PROCESS.--
627	(f)  The right, in value adjustment board proceedings, to
628	have all evidence presented and considered at a public hearing
629	at the scheduled time, to be represented by an attorney or
630	agent, to have witnesses sworn and cross-examined, and to
631	examine property appraisers or evaluators employed by the board
632	who present testimony (see ss. 194.034(1)(a) and (c) and (4),
633	and 194.035(5)(2)).
634	Section 7.  Paragraph (c) of subsection (4) of section
635	193.155, Florida Statutes, is amended to read:
636	193.155  Homestead assessments.--Homestead property shall
637	be assessed at just value as of January 1, 1994. Property
638	receiving the homestead exemption after January 1, 1994, shall
639	be assessed at just value as of January 1 of the year in which
640	the property receives the exemption unless the provisions of
641	subsection (8) apply.
642	(4)
643	(c)  Changes, additions, or improvements that replace all
644	or a portion of real property that was damaged or destroyed by
645	misfortune or calamity shall be assessed upon substantial
646	completion as if such damage or destruction had not occurred and
647	in accordance with paragraph (b) if the owner of such property:
648	1.  Was permanently residing on such property or
649	improvements were under construction and subject to completion
650	prior to January 1 of the year when the damage or destruction
651	occurred.;
652	2.  Was not entitled to receive homestead exemption on such
653	property as of January 1 of that year.; and
654	3.  Applies for and receives homestead exemption on such
655	property the year following the completion of improvements made
656	in compliance with paragraph (b) year.
657	Section 8.  Paragraph (b) of subsection (3) of section
658	193.461, Florida Statutes, is amended to read:
659	193.461  Agricultural lands; classification and assessment;
660	mandated eradication or quarantine program.--
661	(3)
662	(b)  Subject to the restrictions set out in this section,
663	only lands which are used primarily for bona fide agricultural
664	purposes shall be classified agricultural. "Bona fide
665	agricultural purposes" means good faith commercial agricultural
666	use of the land. In determining whether the use of the land for
667	agricultural purposes is bona fide, the following factors may be
668	taken into consideration:
669	1.  The length of time the land has been so used. utilized;
670	2.  Whether the use has been continuous.;
671	3.  The purchase price paid.;
672	4.  Size, as it relates to specific agricultural use, but
673	in no event shall a minimum acreage be required for agricultural
674	assessment.;
675	5.  Whether an indicated effort has been made to care
676	sufficiently and adequately for the land in accordance with
677	accepted commercial agricultural practices, including, without
678	limitation, fertilizing, liming, tilling, mowing, reforesting,
679	and other accepted agricultural practices.;
680	6.  Whether such land is under lease and, if so, the
681	effective length, terms, and conditions of the lease.; and
682	7.  Such other factors as may from time to time become
683	applicable.
684	Section 9.  Subsection (5) of section 194.011, Florida
685	Statutes, is amended to read:
686	194.011  Assessment notice; objections to assessments.--
687	(5)(a)  The department shall by rule prescribe uniform
688	procedures for hearings before the value adjustment board which
689	include requiring:
690	1.(a)  Procedures for the exchange of information and
691	evidence by the property appraiser and the petitioner consistent
692	with s. 194.032.; and
693	2.(b)  That the value adjustment board hold an
694	organizational meeting for the purpose of making these
695	procedures available to petitioners.
696	(b)  The department shall develop a uniform policies and
697	procedures manual that shall be used by value adjustment boards,
698	special magistrates, and taxpayers in proceedings before value
699	adjustment boards. The manual shall be made available, at a
700	minimum, on the department's Internet website and on the
701	existing Internet websites of the clerks of circuit courts.
702	Section 10. Section 194.015, Florida Statutes, is amended
703	to read:
704	194.015  Value adjustment board.--
705	(1)  There is hereby created a value adjustment board for
706	each county, which shall consist of five members.
707	(a)1.  Two Three members shall be appointed by of the
708	governing body of the county as follows:
709	a.  One member who must own a homestead property within the
710	county.
711	b.  One member who must own a business that occupies
712	commercial space located within the county.
713	2.  as elected from the membership of the board of said
714	governing body, One of such appointees whom shall be elected
715	chairperson.
716	(b), and  Two members shall be appointed by of the school
717	board as follows:
718	1.  One member who must own a business that occupies
719	commercial space located within the school district.
720	2.  One member who must be eligible to receive one or more
721	of the exemptions under s. 6(c), (f), or (g), Art. VII of the
722	State Constitution, regardless of whether the taxpayer's local
723	government grants the additional local homestead exemptions.
724
725	An appointee may not be a member or an employee of any taxing
726	authority and may not be a person who represents property owners
727	in any administrative or judicial review of property taxes as
728	elected from the membership of the school board.
729	(2)  The members of the board shall attend all meetings of
730	the board to which appointed unless excused by the chairperson
731	or the governing body of the county. If a member accumulates one
732	unexcused absence, the member may tender his or her resignation
733	prior to a second unexcused absence, in which case the member
734	shall be replaced by the appointing body with an individual who
735	satisfies the original criteria for appointment. If a member
736	accumulates two unexcused absences, the appointing body shall
737	replace the member, and the replacement member may be a member
738	of the appointing body may be temporarily replaced by other
739	members of the respective boards on appointment by their
740	respective chairpersons.
741	(3)  Any three members shall constitute a quorum of the
742	board, except that each quorum must include at least one member
743	of said governing board and at least one member of the school
744	board, and no meeting of the board shall take place unless a
745	quorum is present.
746	(4)  Members of the board may receive such per diem
747	compensation as is allowed by law for state employees if both
748	bodies elect to allow such compensation.
749	(5)  The clerk of the governing body of the county shall be
750	the clerk of the value adjustment board.
751	(6)(a)  The office of the county attorney may be counsel to
752	the board unless the county attorney represents the property
753	appraiser, in which instance The board shall appoint private
754	counsel who has practiced law for over 5 years and who shall
755	receive such compensation as may be established by the board.
756	The private counsel may not represent the property appraiser,
757	the tax collector, any taxing authority, or any property owner
758	in any administrative judicial review of property taxes.
759	(b)  Meetings No meeting of the board may not shall take
760	place unless counsel to the board is present. However, counsel
761	for the property appraiser shall not be required when the county
762	attorney represents only the board at the board hearings, even
763	though the county attorney may represent the property appraiser
764	in other matters or at a different time.
765	(7)  Two-fifths of the expenses of the board shall be borne
766	by the district school board and three-fifths by the district
767	county commission.
768	Section 11.  Subsection (2) of section 194.034, Florida
769	Statutes, is amended to read:
770	194.034  Hearing procedures; rules.--
771	(2)  In each case, except when a complaint is withdrawn by
772	the petitioner or is acknowledged as correct by the property
773	appraiser, the value adjustment board shall render a written
774	decision. All such decisions shall be issued within 20 calendar
775	days after of the last day the board is in session under s.
776	194.032. The decision of the board shall contain findings of
777	fact and conclusions of law and shall include reasons for
778	upholding or overturning the determination of the special
779	magistrate, which determination must include proposed findings
780	of fact, conclusions of law, and reasons for upholding or
781	overturning the determination of the property appraiser. When a
782	special magistrate has been appointed, the recommendations of
783	the special magistrate shall be considered by the board. The
784	clerk, upon issuance of the decisions, shall, on a form provided
785	by the Department of Revenue, notify by first-class mail each
786	taxpayer, the property appraiser, and the department of the
787	decision of the board.
788	Section 12.  Section 194.035, Florida Statutes, is amended
789	to read:
790	194.035  Special magistrates; property evaluators.--
791	(1)  Each value adjustment In counties having a population
792	of more than 75,000, the board shall appoint special magistrates
793	who have successfully completed the requisite training
794	administered by the department in accordance with this section.
795	The special magistrates shall take for the purpose of taking
796	testimony and make making recommendations to the board, which
797	recommendations the board may act upon without further hearing.
798	These special magistrates may not be elected or appointed
799	officials or employees of the county but shall be selected from
800	a list of those qualified individuals who are willing to serve
801	as special magistrates. Employees and elected or appointed
802	officials of a taxing jurisdiction or of the state may not serve
803	as special magistrates. A special magistrate may not serve in
804	any county in 2 consecutive years. The clerk of the board shall
805	annually notify such individuals or their professional
806	associations to make known to them that opportunities to serve
807	as special magistrates exist. The Department of Revenue shall
808	provide a list of qualified special magistrates to each any
809	county with a population of 75,000 or less. Subject to
810	appropriation, the department shall reimburse counties with a
811	population of 75,000 or less for payments made to special
812	magistrates appointed for the purpose of taking testimony and
813	making recommendations to the value adjustment board pursuant to
814	this section. The department shall establish a reasonable range
815	for payments per case to special magistrates based on such
816	payments in other counties. Requests for reimbursement of
817	payments outside this range shall be justified by the county. If
818	the total of all requests for reimbursement in any year exceeds
819	the amount available pursuant to this section, payments to all
820	counties shall be prorated accordingly.
821	(2)(a)  A special magistrate appointed to hear issues of
822	exemptions and classifications shall be a member of The Florida
823	Bar with no less than 5 years' experience in the area of ad
824	valorem taxation.
825	(b)  A special magistrate appointed to hear issues
826	regarding the valuation of real estate shall be a state
827	certified real estate appraiser with not less than 5 years'
828	experience in real property valuation.
829	(c)  A special magistrate appointed to hear issues
830	regarding the valuation of tangible personal property shall be a
831	designated member of a nationally recognized appraiser's
832	organization with not less than 5 years' experience in tangible
833	personal property valuation.
834	(d)  A special magistrate need not be a resident of the
835	county in which he or she serves.
836	(e)  A special magistrate may not represent a person before
837	the board in any tax year during which he or she has served that
838	board as a special magistrate.
839	(3)  Before appointing a special magistrate, a value
840	adjustment board shall verify the special magistrate's
841	qualifications. The value adjustment board shall ensure that the
842	selection of special magistrates is based solely upon the
843	experience and qualifications of the special magistrate and is
844	not influenced by the property appraiser. The special magistrate
845	shall accurately and completely preserve all testimony and, in
846	making recommendations to the value adjustment board, shall
847	include proposed findings of fact, conclusions of law, and
848	reasons for upholding or overturning the determination of the
849	property appraiser. The board shall appoint special magistrates
850	from the list so compiled prior to convening of the board.
851	(4)  The expense of hearings before magistrates and any
852	compensation of special magistrates shall be borne three-fifths
853	by the board of county commissioners and two-fifths by the
854	school board.
855	(5)(2)  The value adjustment board of each county may
856	employ qualified property appraisers or evaluators to appear
857	before the value adjustment board at that meeting of the board
858	which is held for the purpose of hearing complaints. Such
859	property appraisers or evaluators shall present testimony as to
860	the just value of any property the value of which is contested
861	before the board and shall submit to examination by the board,
862	the taxpayer, and the property appraiser.
863	(6)  Beginning January 1, 2009, the department shall
864	provide and conduct training for special magistrates at least
865	once each year in at least five locations throughout the state.
866	(a)  For certification as an attorney special magistrate,
867	the training shall include emphasis on the applicable hearing
868	procedures and provisions of law governing property tax
869	exemptions, classifications, and deferrals. Such training shall
870	consist of at least 40 hours, including at least 8 hours in real
871	estate appraisal and the department's Real Property Guidelines
872	for Property Appraisers; at least 8 hours in tangible personal
873	property appraisal; at least 20 hours in the ad valorem tax laws
874	of this state, specifically chapters 192-200 and Article VII of
875	the State Constitution; and at least 4 hours of instruction in
876	the policies and procedures manual for value adjustment board
877	petition hearings adopted by the department.
878	(b)  For certification as a real property appraiser special
879	magistrate, the training shall include emphasis on the
880	department's Real Property Guidelines for Property Appraisers
881	and on applicable hearing procedures. Such training shall
882	consist of at least 60 hours, including at least 3 hours in
883	tangible personal property appraisal; at least 28 hours in the
884	ad valorem tax laws of this state, specifically chapters 192-200
885	and Article VII of the State Constitution; at least 25 hours of
886	real estate appraisal and the department's Real Property
887	Guidelines for Property Appraisers; and at least 4 hours of
888	instruction in the policies and procedures manual for value
889	adjustment board petition hearings adopted by the department.
890	(c)  For certification as a tangible personal property
891	appraiser special magistrate, the training shall include
892	emphasis on the department's Tangible Personal Property
893	Guidelines for Property Appraisers and on applicable hearing
894	procedures. Such training shall consist of at least 80 hours,
895	including at least 3 hours in real property appraisal; at least
896	30 hours in the ad valorem tax laws of this state, specifically
897	chapters 192-200 and Article VII of the State Constitution; at
898	least 30 hours in tangible personal property appraisal,
899	including the department's Tangible Personal Property Guidelines
900	for Property Appraisers; and at least 17 hours of instruction in
901	the Uniform Rules of Procedure, chapters 28-106 of the Florida
902	Administrative Code, and in any procedural rules for value
903	adjustment board petition hearings adopted by the division.
904	(d)  The department shall charge tuition fees to any person
905	who attends such training in an amount sufficient to fund the
906	department's costs to conduct all aspects of the training. The
907	department shall deposit the fees collected under this paragraph
908	into the Certification Program Trust Fund pursuant to s.
909	195.002(2).
910	Section 13.  Subsection (1) of section 194.037, Florida
911	Statutes, is amended to read:
912	194.037  Disclosure of tax impact.--
913	(1)  After hearing all petitions, complaints, appeals, and
914	disputes, the clerk shall make public notice of the findings and
915	results of the board in at least a quarter-page size
916	advertisement of a standard size or tabloid size newspaper, and
917	the headline shall be in a type no smaller than 18 point. The
918	advertisement shall not be placed in that portion of the
919	newspaper where legal notices and classified advertisements
920	appear. The advertisement shall be published in a newspaper of
921	general paid circulation in the county. The newspaper selected
922	shall be one of general interest and readership in the
923	community, and not one of limited subject matter, pursuant to
924	chapter 50. The headline shall read: TAX IMPACT OF VALUE
925	ADJUSTMENT BOARD. The public notice shall list the members of
926	the value adjustment board and the taxing authorities to which
927	they are elected. The form shall show, in columnar form, for
928	each of the property classes listed under subsection (2), the
929	following information, with appropriate column totals:
930	(a)  In the first column, the number of parcels for which
931	the board granted exemptions that had been denied or that had
932	not been acted upon by the property appraiser.
933	(b)  In the second column, the number of parcels for which
934	petitions were filed concerning a property tax exemption.
935	(c)  In the third column, the number of parcels for which
936	the board considered the petition and reduced the assessment
937	from that made by the property appraiser on the initial
938	assessment roll.
939	(d)  In the fourth column, the number of parcels for which
940	petitions were filed but not considered by the board because
941	such petitions were withdrawn or settled prior to the board's
942	consideration.
943	(e)(d)  In the fifth fourth column, the number of parcels
944	for which petitions were filed requesting a change in assessed
945	value, including requested changes in assessment classification.
946	(f)(e)  In the sixth fifth column, the net change in
947	taxable value from the assessor's initial roll which results
948	from board decisions.
949	(g)(f)  In the seventh sixth column, the net shift in taxes
950	to parcels not granted relief by the board. The shift shall be
951	computed as the amount shown in column 6 5 multiplied by the
952	applicable millage rates adopted by the taxing authorities in
953	hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
954	the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
955	Constitution, but without adjustment as authorized pursuant to
956	s. 200.065(6). If for any taxing authority the hearing has not
957	been completed at the time the notice required herein is
958	prepared, the millage rate used shall be that adopted in the
959	hearing held pursuant to s. 200.065(2)(c).
960	Section 14.  It is the express intent of the Legislature
961	that a taxpayer shall never have the burden of proving that the
962	property appraiser's assessment is not supported by any
963	reasonable hypothesis of a legal assessment and all cases
964	setting out such a standard were expressly rejected
965	legislatively upon the adoption of chapter 97-85, Laws of
966	Florida. It is the further intent of the Legislature that any
967	cases of law published since 1997 citing the every-reasonable-
968	hypothesis standard are expressly rejected to the extent that
969	they are interpretive of legislative intent.
970	Section 15.  Subsection (2) of section 195.002, Florida
971	Statutes, is amended to read:
972	195.002  Supervision by Department of Revenue.--
973	(2)  In furtherance of its duty to conduct schools to
974	upgrade assessment skills and collection skills, the department
975	may establish by rule committees on admissions and
976	certification. Additionally, the department may incur reasonable
977	expenses for hiring instructors, travel, office operations,
978	certificates of completion, badges or awards, and food service
979	incidental to conducting such schools; for the salaries and
980	benefits of department employees whose duties are directly
981	associated with the overall administration of the curriculum,
982	training, examination, and certification of special magistrates;
983	and for administering any certification program under s. 145.10,
984	or s. 145.11, or s. 194.035. The department shall may charge a
985	tuition fee and an examination fee to any person who attends
986	such a school and may charge a fee to certify or recertify any
987	person under such a program. The department shall deposit such
988	fees into the Certification Program Trust Fund which is created
989	in the State Treasury. There shall be separate school accounts
990	and program accounts in the trust fund for property appraisers,
991	and for tax collectors, and for special magistrates. The
992	department shall use money in the fund to pay such expenses.
993	Section 16.  Section 196.192, Florida Statutes, is amended
994	to read:
995	196.192  Exemptions from ad valorem taxation.--Subject to
996	the provisions of this chapter:
997	(1)  All property, including an educational institution,
998	owned by an exempt entity and used exclusively for exempt
999	purposes shall be totally exempt from ad valorem taxation.
1000	(2)  All property, including an educational institution,
1001	owned by an exempt entity and used predominantly for exempt
1002	purposes shall be exempted from ad valorem taxation to the
1003	extent of the ratio that such predominant use bears to the
1004	nonexempt use.
1005	(3)  All tangible personal property loaned or leased by a
1006	natural person, by a trust holding property for a natural
1007	person, or by an exempt entity to an exempt entity for public
1008	display or exhibition on a recurrent schedule is exempt from ad
1009	valorem taxation if the property is loaned or leased for no
1010	consideration or for nominal consideration.
1011
1012	For purposes of this section, each use to which the property is
1013	being put must be considered in granting an exemption from ad
1014	valorem taxation, including any economic use in addition to any
1015	physical use. For purposes of this section, property owned by a
1016	limited liability company, the sole member of which is an exempt
1017	entity, shall be treated as if the property were owned directly
1018	by the exempt entity. This section does not apply in determining
1019	the exemption for property owned by governmental units pursuant
1020	to s. 196.199.
1021	Section 17.  Effective January 1, 2009, subsection (6) of
1022	section 201.02, Florida Statutes, is amended to read:
1023	201.02  Tax on deeds and other instruments relating to real
1024	property or interests in real property.--
1025	(6)  Taxes imposed by this section shall not apply to any
1026	assignment, transfer, or other disposition, or any document,
1027	which arises out of a transfer of real property from a nonprofit
1028	organization to the Board of Trustees of the Internal
1029	Improvement Trust Fund, to any state agency, to any water
1030	management district, or to any local government. For purposes of
1031	this subsection, "nonprofit organization" means an organization
1032	whose purpose is the preservation of natural resources and which
1033	is exempt from federal income tax under s. 501(c)(3) of the
1034	Internal Revenue Code. The following notation must be placed on
1035	the document assigning, transferring, or otherwise disposing of
1036	the property, adjacent to the official record stamp of the
1037	county, at the time of the document's recording in the public
1038	records: "This document is exempt from documentary stamp tax
1039	pursuant to s. 201.02(6), F.S." The Department of Revenue shall
1040	provide a form, or a place on an existing form, for the
1041	nonprofit organization to indicate its exempt status.
1042	Section 18.  Subsections (4) and (5) are added to section
1043	202.29, Florida Statutes, to read:
1044	202.29  Bad debts.--
1045	(4)  A taxpayer may report the credit for bad debt allowed
1046	under this section by applying such credit against the tax due
1047	to the state pursuant to s. 202.12 or to a local jurisdiction
1048	pursuant to s. 202.19, but such application shall not reduce to
1049	below zero the amount due to the state or to any local
1050	jurisdiction.
1051	(5)  For purposes of determining the amount of bad debt
1052	attributable to the state or to a local jurisdiction, a taxpayer
1053	may employ a proportionate allocation method based on current
1054	gross taxes due or another reasonable allocation method approved
1055	by the department.
1056	Section 19.  Section 212.03, Florida Statutes, is amended
1057	to read:
1058	212.03  Transient rentals tax; rate, procedure,
1059	enforcement, exemptions.--
1060	(1)  It is hereby declared to be the legislative intent
1061	that every person is exercising a taxable privilege who engages
1062	in the business of renting, leasing, letting, or granting a
1063	license to use any living quarters or sleeping or housekeeping
1064	accommodations that are part of, in, from, or a part of, or in
1065	connection with any hotel, apartment house, roominghouse, or
1066	tourist or trailer camp, mobile home park, recreational vehicle
1067	park, condominium, or timeshare resort. However, any person who
1068	rents, leases, lets, or grants a license to others to use,
1069	occupy, or enter upon any living quarters or sleeping or
1070	housekeeping accommodations in apartment houses, roominghouses,
1071	tourist camps, or trailer camps, mobile home parks, recreational
1072	vehicle parks, condominiums, or timeshare resorts, and who
1073	exclusively enters into a bona fide written agreement for
1074	continuous residence for longer than 6 months in duration at
1075	such property is not exercising a taxable privilege. For the
1076	exercise of such taxable privilege, a tax is hereby levied in an
1077	amount equal to 6 percent of and on the total rental charged for
1078	such living quarters or sleeping or housekeeping accommodations
1079	by the person charging or collecting the rental. Such tax shall
1080	apply to hotels, apartment houses, roominghouses, or tourist or
1081	trailer camps, mobile home parks, recreational vehicle parks,
1082	condominiums, or timeshare resorts whether or not these
1083	facilities have there is in connection with any of the same any
1084	dining rooms, cafes, or other places where meals or lunches are
1085	sold or served to guests.
1086	(2)  As used in this section, the terms "rent," "rental,"
1087	and "rental payment" mean the amount received by a person
1088	operating transient accommodations for the use or securing of
1089	any living quarters or sleeping or housekeeping accommodations
1090	that are part of, in, from, or in connection with any hotel,
1091	apartment house, roominghouse, mobile home park, recreational
1092	vehicle park, condominium, timeshare resort, or tourist or
1093	trailer camp. The term "person operating transient
1094	accommodations" means the person conducting the daily affairs of
1095	the physical facilities furnishing transient accommodations who
1096	is responsible for providing the services commonly associated
1097	with operating the facilities furnishing transient
1098	accommodations regardless of whether such commonly associated
1099	services are provided by third parties. The terms
1100	"consideration," "rental," and "rent" do not include payments
1101	received by an unrelated person for facilitating the booking of
1102	reservations for or on behalf of a lessee or licensee at a
1103	hotel, apartment house, roominghouse, mobile home park,
1104	recreational vehicle park, condominium, timeshare resort, or
1105	tourist or trailer camp in this state. The term "unrelated
1106	person" means a person who is not in the same affiliated group
1107	of corporations pursuant to s. 1504 of the Internal Revenue Code
1108	of 1986, as amended.
1109	(3)  Tax shall be due on the consideration paid for
1110	occupancy in this state pursuant to a regulated short-term
1111	product as defined in s. 721.05 or occupancy in this state
1112	pursuant to a product that would be deemed a regulated short-
1113	term product if the agreement to purchase the short-term product
1114	were executed in this state. Such tax shall be collected on the
1115	last day of occupancy within the state unless the consideration
1116	is applied to the purchase of a timeshare estate.
1117	Notwithstanding subsections (1) and (2), the occupancy of an
1118	accommodation of a timeshare resort pursuant to a timeshare
1119	plan, a multisite timeshare plan, or an exchange transaction in
1120	an exchange program as defined in s. 721.05 by the owner of a
1121	timeshare interest or such owner's guest, which guest is not
1122	paying monetary consideration to the owner or to a third party
1123	for the benefit of the owner, is not a privilege subject to
1124	taxation under this section. A membership or transaction fee
1125	paid by a timeshare owner that does not provide the timeshare
1126	owner with a right to occupy any specific timeshare unit but
1127	merely provides the timeshare owner with an opportunity to
1128	exchange a timeshare interest through an exchange program is a
1129	service charge and is not subject to taxation.
1130	(4)  Consideration paid for the purchase of a timeshare
1131	license in a timeshare plan as defined in s. 721.05 is rent
1132	subject to taxation under this section.
1133	(5)(2)  The tax provided for herein shall be in addition to
1134	the total amount of the rental, shall be charged by the lessor
1135	or person operating transient accommodations subject to the tax
1136	under this chapter receiving the rent in and by said rental
1137	arrangement to the lessee or person paying the rental, and shall
1138	be due and payable at the time of the receipt of such rental
1139	payment by the lessor or person operating transient
1140	accommodations, as defined in this chapter, who receives said
1141	rental or payment. The owner, lessor, or person operating
1142	transient accommodations receiving the rent shall remit the tax
1143	to the department on the amount of rent received at the times
1144	and in the manner hereinafter provided for dealers to remit
1145	taxes under this chapter. The same duties imposed by this
1146	chapter upon dealers in tangible personal property respecting
1147	the collection and remission of the tax; the making of returns;
1148	the keeping of books, records, and accounts; and the compliance
1149	with the rules and regulations of the department in the
1150	administration of this chapter shall apply to and be binding
1151	upon all persons who manage or operate hotels, apartment houses,
1152	roominghouses, tourist and trailer camps, and the rental of
1153	condominium units, and to all persons who collect or receive
1154	such rents on behalf of such owner or lessor taxable under this
1155	chapter. The person operating transient accommodations shall
1156	state the tax separately from the rental charged on the receipt,
1157	invoice, or other documentation issued with respect to charges
1158	for transient accommodations. A person facilitating the booking
1159	of reservations who is unrelated to the person operating the
1160	transient accommodations in which the reservation is booked is
1161	not required to separately state amounts charged on the receipt,
1162	invoice, or other documentation issued by the person
1163	facilitating the booking of the reservation. Any amounts
1164	specifically collected as a tax are state funds and must be
1165	remitted as tax.
1166	(6)(3)  When rentals are received by way of property,
1167	goods, wares, merchandise, services, or other things of value,
1168	the tax shall be at the rate of 6 percent of the value of the
1169	property, goods, wares, merchandise, services, or other things
1170	of value.
1171	(7)(4)  The tax levied by this section shall not apply to,
1172	be imposed upon, or collected from any person who shall have
1173	entered into a bona fide written lease for longer than 6 months
1174	in duration for continuous residence at any one hotel, apartment
1175	house, roominghouse, tourist or trailer camp, or condominium, or
1176	to any person who shall reside continuously longer than 6 months
1177	at any one hotel, apartment house, roominghouse, tourist or
1178	trailer camp, or condominium and shall have paid the tax levied
1179	by this section for 6 months of residence in any one hotel,
1180	roominghouse, apartment house, tourist or trailer camp, or
1181	condominium. Notwithstanding other provisions of this chapter,
1182	no tax shall be imposed upon rooms provided guests when there is
1183	no consideration involved between the guest and the public
1184	lodging establishment. Further, any person who, on the effective
1185	date of this act, has resided continuously for 6 months at any
1186	one hotel, apartment house, roominghouse, tourist or trailer
1187	camp, or condominium, or, if less than 6 months, has paid the
1188	tax imposed herein until he or she shall have resided
1189	continuously for 6 months, shall thereafter be exempt, so long
1190	as such person shall continuously reside at such location. The
1191	Department of Revenue shall have the power to reform the rental
1192	contract for the purposes of this chapter if the rental payments
1193	are collected in other than equal daily, weekly, or monthly
1194	amounts so as to reflect the actual consideration to be paid in
1195	the future for the right of occupancy during the first 6 months.
1196	(8)(5)  The tax imposed by this section shall constitute a
1197	lien on the property of the lessee or rentee of any sleeping
1198	accommodations in the same manner as and shall be collectible as
1199	are liens authorized and imposed by ss. 713.68 and 713.69.
1200	(9)(6)  It is the legislative intent that every person is
1201	engaging in a taxable privilege who leases or rents parking or
1202	storage spaces for motor vehicles in parking lots or garages,
1203	who leases or rents docking or storage spaces for boats in boat
1204	docks or marinas, or who leases or rents tie-down or storage
1205	space for aircraft at airports. For the exercise of this
1206	privilege, a tax is hereby levied at the rate of 6 percent on
1207	the total rental charged.
1208	(10)(7)(a)  Full-time students enrolled in an institution
1209	offering postsecondary education and military personnel
1210	currently on active duty who reside in the facilities described
1211	in subsection (1) shall be exempt from the tax imposed by this
1212	section. The department shall be empowered to determine what
1213	shall be deemed acceptable proof of full-time enrollment. The
1214	exemption contained in this subsection shall apply irrespective
1215	of any other provisions of this section. The tax levied by this
1216	section shall not apply to or be imposed upon or collected on
1217	the basis of rentals to any person who resides in any building
1218	or group of buildings intended primarily for lease or rent to
1219	persons as their permanent or principal place of residence.
1220	(b)  It is the intent of the Legislature that this
1221	subsection provide tax relief for persons who rent living
1222	accommodations rather than own their homes, while still
1223	providing a tax on the rental of lodging facilities that
1224	primarily serve transient guests.
1225	(c)  The rental of facilities, as defined in s.
1226	212.02(10)(f), which are intended primarily for rental as a
1227	principal or permanent place of residence is exempt from the tax
1228	imposed by this chapter. The rental of such facilities that
1229	primarily serve transient guests is not exempt by this
1230	subsection. In the application of this law, or in making any
1231	determination against the exemption, the department shall
1232	consider the facility as primarily serving transient guests
1233	unless the facility owner makes a verified declaration on a form
1234	prescribed by the department that more than half of the total
1235	rental units available are occupied by tenants who have a
1236	continuous residence in excess of 3 months. The owner of a
1237	facility declared to be exempt by this paragraph must make a
1238	determination of the taxable status of the facility at the end
1239	of the owner's accounting year using any consecutive 3-month
1240	period at least one month of which is in the accounting year.
1241	The owner must use a selected consecutive 3-month period during
1242	each annual redetermination. In the event that an exempt
1243	facility no longer qualifies for exemption by this paragraph,
1244	the owner must notify the department on a form prescribed by the
1245	department by the 20th day of the first month of the owner's
1246	next succeeding accounting year that the facility no longer
1247	qualifies for such exemption. The tax levied by this section
1248	shall apply to the rental of facilities that no longer qualify
1249	for exemption under this paragraph beginning the first day of
1250	the owner's next succeeding accounting year. The provisions of
1251	this paragraph do not apply to mobile home lots regulated under
1252	chapter 723.
1253	(d)  The rental of living accommodations in migrant labor
1254	camps is not taxable under this section. "Migrant labor camps"
1255	are defined as one or more buildings or structures, tents,
1256	trailers, or vehicles, or any portion thereof, together with the
1257	land appertaining thereto, established, operated, or used as
1258	living quarters for seasonal, temporary, or migrant workers.
1259	Section 20.  Subsection (3) and paragraph (c) of subsection
1260	(5) of section 212.0305, Florida Statutes, are amended to read:
1261	212.0305  Convention development taxes; intent;
1262	administration; authorization; use of proceeds.--
1263	(3)  APPLICATION; ADMINISTRATION; PENALTIES.--
1264	(a)  The convention development tax on transient rentals
1265	imposed by the governing body of any county authorized to so
1266	levy shall apply to the amount of any payment made by any person
1267	to rent, lease, or use for a period of 6 months or less any
1268	living quarters or accommodations in a hotel, apartment hotel,
1269	motel, resort motel, apartment, apartment motel, roominghouse,
1270	timeshare resort, tourist or trailer camp, mobile home park,
1271	recreational vehicle park, or condominium. When receipt of
1272	consideration is by way of property other than money, the tax
1273	shall be levied and imposed on the fair market value of such
1274	nonmonetary consideration. Any payment made by a person to rent,
1275	lease, or use any living quarters or accommodations which are
1276	exempt from the tax imposed under s. 212.03 shall likewise be
1277	exempt from any tax imposed under this section.
1278	(b)  As used in this section, the terms "payment" and
1279	"consideration" mean the amount received by a person operating
1280	transient accommodations for the use or securing the use of any
1281	living quarters or sleeping or housekeeping accommodations that
1282	are part of, in, from, or in connection with any hotel,
1283	apartment house, roominghouse, timeshare resort, or tourist or
1284	trailer camp. The term "person operating transient
1285	accommodations" means the person conducting the daily affairs of
1286	the physical facilities furnishing transient accommodations who
1287	is responsible for providing the services commonly associated
1288	with operating the facilities furnishing transient
1289	accommodations regardless of whether such commonly associated
1290	services are provided by third parties. The terms "payment" and
1291	"consideration" do not include payments received by an unrelated
1292	person for facilitating the booking of reservations for or on
1293	behalf of a lessee or licensee at a hotel, apartment house,
1294	roominghouse, mobile home park, recreational vehicle park,
1295	condominium, timeshare resort, or tourist or trailer camp in
1296	this state. The term "unrelated person" means a person who is
1297	not in the same affiliated group of corporations pursuant to s.
1298	1504 of the Internal Revenue Code of 1986, as amended.
1299	(c)  Tax shall be due on the consideration paid for
1300	occupancy in the county pursuant to a regulated short-term
1301	product as defined in s. 721.05 or occupancy in the county
1302	pursuant to a product that would be deemed a regulated short-
1303	term product if the agreement to purchase the short-term product
1304	were executed in this state. Such tax shall be collected on the
1305	last day of occupancy within the county unless the consideration
1306	is applied to the purchase of a timeshare estate.
1307	Notwithstanding paragraph (b), the occupancy of an accommodation
1308	of a timeshare resort pursuant to a timeshare plan, a multisite
1309	timeshare plan, or an exchange transaction in an exchange
1310	program as defined in s. 721.05 by the owner of a timeshare
1311	interest or such owner's guest, which guest is not paying
1312	monetary consideration to the owner or to a third party for the
1313	benefit of the owner, is not a privilege subject to taxation
1314	under this section. A membership or transaction fee paid by a
1315	timeshare owner that does not provide the timeshare owner with a
1316	right to occupy any specific timeshare unit but merely provides
1317	the timeshare owner with an opportunity to exchange a timeshare
1318	interest through an exchange program is a service charge and is
1319	not subject to taxation.
1320	(d)  Consideration paid for the purchase of a timeshare
1321	license in a timeshare plan as defined in s. 721.05 is rent
1322	subject to taxation under this section.
1323	(e)(b)  The tax shall be charged by the person receiving
1324	the consideration for the lease or rental, and the tax shall be
1325	collected from the lessee, tenant, or customer at the time of
1326	payment of the consideration for such lease or rental. The
1327	person operating transient accommodations shall state the tax
1328	separately from the rental charged on the receipt, invoice, or
1329	other documentation issued with respect to charges for transient
1330	accommodations. A person facilitating the booking of
1331	reservations who is unrelated to the person operating the
1332	transient accommodations in which the reservation is booked is
1333	not required to separately state amounts charged on the receipt,
1334	invoice, or other documentation issued by the person
1335	facilitating the booking of the reservation. Any amounts
1336	specifically collected as a tax are county funds and must be
1337	remitted as tax.
1338	(f)(c)  The person receiving the consideration for such
1339	rental or lease shall receive, account for, and remit the tax to
1340	the department at the time and in the manner provided for
1341	persons who collect and remit taxes under s. 212.03. The same
1342	duties and privileges imposed by this chapter upon dealers in
1343	tangible property respecting the collection and remission of
1344	tax; the making of returns; the keeping of books, records, and
1345	accounts; and compliance with the rules of the department in the
1346	administration of this chapter apply to and are binding upon all
1347	persons who are subject to the provisions of this section.
1348	However, the department may authorize a quarterly return and
1349	payment when the tax remitted by the dealer for the preceding
1350	quarter did not exceed $25.
1351	(g)(d)  The department shall keep records showing the
1352	amount of taxes collected, which records shall disclose the
1353	taxes collected from each county in which a local government
1354	resort tax is levied. These records shall be subject to the
1355	provisions of s. 213.053 and are confidential and exempt from
1356	the provisions of s. 119.07(1).
1357	(h)(e)  The collections received by the department from the
1358	tax, less costs of administration, shall be paid and returned
1359	monthly to the county which imposed the tax, for use by the
1360	county as provided in this section. Such receipts shall be
1361	placed in a specific trust fund or funds created by the county.
1362	(i)(f)  The department shall adopt promulgate such rules
1363	and shall prescribe and publish such forms as may be necessary
1364	to effectuate the purposes of this section. The department may
1365	is authorized to establish audit procedures and to assess for
1366	delinquent taxes.
1367	(j)(g)  The estimated tax provisions contained in s. 212.11
1368	do not apply to the administration of any tax levied under this
1369	section.
1370	(k)(h)  Any person taxable under this section who, either
1371	by himself or herself or through the person's agents or
1372	employees, fails or refuses to charge and collect the taxes
1373	herein provided from the person paying any rental or lease is,
1374	in addition to being personally liable for the payment of the
1375	tax, commits guilty of a misdemeanor of the first degree,
1376	punishable as provided in s. 775.082 or s. 775.083.
1377	(l)(i)  A No person may not shall advertise or hold out to
1378	the public in any manner, directly or indirectly, that he or she
1379	will absorb all or any part of the tax; that he or she will
1380	relieve the person paying the rental of the payment of all or
1381	any part of the tax; or that the tax will not be added to the
1382	rental or lease consideration or, if added, that the tax or any
1383	part thereof will be refunded or refused, either directly or
1384	indirectly, by any method whatsoever. Any person who willfully
1385	violates any provision of this paragraph commits is guilty of a
1386	misdemeanor of the first degree, punishable as provided in s.
1387	775.082 or s. 775.083.
1388	(m)(j)  The tax shall constitute a lien on the property of
1389	the lessee, customer, or tenant in the same manner as, and shall
1390	be collectible as are, liens authorized and imposed by ss.
1391	713.67, 713.68, and 713.69.
1392	(n)(k)  Any tax levied pursuant to this section shall be in
1393	addition to any other tax imposed pursuant to this chapter and
1394	in addition to all other taxes and fees and the consideration
1395	for the rental or lease.
1396	(o)(l)  The department shall administer the taxes levied
1397	herein as increases in the rate of the tax authorized in s.
1398	125.0104. The department shall collect and enforce the
1399	provisions of this section and s. 125.0104 in conjunction with
1400	each other in those counties authorized to levy the taxes
1401	authorized herein. The department shall distribute the proceeds
1402	received from the taxes levied pursuant to this section and s.
1403	125.0104 in proportion to the rates of the taxes authorized to
1404	the appropriate trust funds as provided by law. In the event of
1405	underpayment of the total amount due by a taxpayer pursuant to
1406	this section and s. 125.0104, the department shall distribute
1407	the amount received in proportion to the rates of the taxes
1408	authorized to the appropriate trust funds as provided by law and
1409	the penalties and interest due on both of said taxes shall be
1410	applicable.
1411	(5)  LOCAL ADMINISTRATION OF TAX.--
1412	(c)  A county adopting an ordinance providing for the
1413	collection and administration of the tax on a local basis shall
1414	also adopt an ordinance electing either to assume all
1415	responsibility for auditing the records and accounts of dealers,
1416	and assessing, collecting, and enforcing payments of delinquent
1417	taxes, or to delegate such authority to the Department of
1418	Revenue. If the county elects to assume such responsibility, it
1419	shall be bound by the rules promulgated by the Department of
1420	Revenue pursuant to paragraph (3)(i)(f), as well as those rules
1421	pertaining to the sales and use tax on transient rentals imposed
1422	by s. 212.03. The county may use any power granted in this
1423	chapter to the department to determine the amount of tax,
1424	penalties, and interest to be paid by each dealer and to enforce
1425	payment of such tax, penalties, and interest. The county may use
1426	a certified public accountant licensed in this state in the
1427	administration of its statutory duties and responsibilities.
1428	Such certified public accountants are bound by the same
1429	confidentiality requirements and subject to the same penalties
1430	as the county under s. 213.053. If the county delegates such
1431	authority to the department, the department shall distribute any
1432	collections so received, less costs of administration, to the
1433	county. The amount deducted for costs of administration by the
1434	department shall be used only for those costs which are solely
1435	and directly attributable to auditing, assessing, collecting,
1436	processing, and enforcing payments of delinquent taxes
1437	authorized in this section. If a county elects to delegate such
1438	authority to the department, the department shall audit only
1439	those businesses in the county that it audits pursuant to this
1440	chapter.
1441	Section 21.  The amendments made by this act to sections
1442	212.03 and 212.0305, Florida Statutes, are intended to be
1443	clarifying and remedial in nature and are not a basis for
1444	assessments of tax for periods before July 1, 2008, or for
1445	refunds of tax for periods before July 1, 2008.
1446	Section 22.  Paragraph (a) of subsection (1) of section
1447	212.031, Florida Statutes, is amended to read:
1448	(1)(a)  It is declared to be the legislative intent that
1449	every person is exercising a taxable privilege who engages in
1450	the business of renting, leasing, letting, or granting a license
1451	for the use of any real property unless such property is:
1452	1.  Assessed as agricultural property under s. 193.461.
1453	2.  Used exclusively as dwelling units.
1454	3.  Property subject to tax on parking, docking, or storage
1455	spaces under s. 212.03(9)(6).
1456	4.  Recreational property or the common elements of a
1457	condominium when subject to a lease between the developer or
1458	owner thereof and the condominium association in its own right
1459	or as agent for the owners of individual condominium units or
1460	the owners of individual condominium units. However, only the
1461	lease payments on such property shall be exempt from the tax
1462	imposed by this chapter, and any other use made by the owner or
1463	the condominium association shall be fully taxable under this
1464	chapter.
1465	5.  A public or private street or right-of-way and poles,
1466	conduits, fixtures, and similar improvements located on such
1467	streets or rights-of-way, occupied or used by a utility or
1468	provider of communications services, as defined by s. 202.11,
1469	for utility or communications or television purposes. For
1470	purposes of this subparagraph, the term "utility" means any
1471	person providing utility services as defined in s. 203.012. This
1472	exception also applies to property, wherever located, on which
1473	the following are placed: towers, antennas, cables, accessory
1474	structures, or equipment, not including switching equipment,
1475	used in the provision of mobile communications services as
1476	defined in s. 202.11. For purposes of this chapter, towers used
1477	in the provision of mobile communications services, as defined
1478	in s. 202.11, are considered to be fixtures.
1479	6.  A public street or road which is used for
1480	transportation purposes.
1481	7.  Property used at an airport exclusively for the purpose
1482	of aircraft landing or aircraft taxiing or property used by an
1483	airline for the purpose of loading or unloading passengers or
1484	property onto or from aircraft or for fueling aircraft.
1485	8.a.  Property used at a port authority, as defined in s.
1486	315.02(2), exclusively for the purpose of oceangoing vessels or
1487	tugs docking, or such vessels mooring on property used by a port
1488	authority for the purpose of loading or unloading passengers or
1489	cargo onto or from such a vessel, or property used at a port
1490	authority for fueling such vessels, or to the extent that the
1491	amount paid for the use of any property at the port is based on
1492	the charge for the amount of tonnage actually imported or
1493	exported through the port by a tenant.
1494	b.  The amount charged for the use of any property at the
1495	port in excess of the amount charged for tonnage actually
1496	imported or exported shall remain subject to tax except as
1497	provided in sub-subparagraph a.
1498	9.  Property used as an integral part of the performance of
1499	qualified production services. As used in this subparagraph, the
1500	term "qualified production services" means any activity or
1501	service performed directly in connection with the production of
1502	a qualified motion picture, as defined in s. 212.06(1)(b), and
1503	includes:
1504	a.  Photography, sound and recording, casting, location
1505	managing and scouting, shooting, creation of special and optical
1506	effects, animation, adaptation (language, media, electronic, or
1507	otherwise), technological modifications, computer graphics, set
1508	and stage support (such as electricians, lighting designers and
1509	operators, greensmen, prop managers and assistants, and grips),
1510	wardrobe (design, preparation, and management), hair and makeup
1511	(design, production, and application), performing (such as
1512	acting, dancing, and playing), designing and executing stunts,
1513	coaching, consulting, writing, scoring, composing,
1514	choreographing, script supervising, directing, producing,
1515	transmitting dailies, dubbing, mixing, editing, cutting,
1516	looping, printing, processing, duplicating, storing, and
1517	distributing;
1518	b.  The design, planning, engineering, construction,
1519	alteration, repair, and maintenance of real or personal property
1520	including stages, sets, props, models, paintings, and facilities
1521	principally required for the performance of those services
1522	listed in sub-subparagraph a.; and
1523	c.  Property management services directly related to
1524	property used in connection with the services described in sub-
1525	subparagraphs a. and b.
1526
1527	This exemption will inure to the taxpayer upon presentation of
1528	the certificate of exemption issued to the taxpayer under the
1529	provisions of s. 288.1258.
1530	10.  Leased, subleased, licensed, or rented to a person
1531	providing food and drink concessionaire services within the
1532	premises of a convention hall, exhibition hall, auditorium,
1533	stadium, theater, arena, civic center, performing arts center,
1534	publicly owned recreational facility, or any business operated
1535	under a permit issued pursuant to chapter 550. A person
1536	providing retail concessionaire services involving the sale of
1537	food and drink or other tangible personal property within the
1538	premises of an airport shall be subject to tax on the rental of
1539	real property used for that purpose, but shall not be subject to
1540	the tax on any license to use the property. For purposes of this
1541	subparagraph, the term "sale" shall not include the leasing of
1542	tangible personal property.
1543	11.  Property occupied pursuant to an instrument calling
1544	for payments which the department has declared, in a Technical
1545	Assistance Advisement issued on or before March 15, 1993, to be
1546	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
1547	Administrative Code; provided that this subparagraph shall only
1548	apply to property occupied by the same person before and after
1549	the execution of the subject instrument and only to those
1550	payments made pursuant to such instrument, exclusive of renewals
1551	and extensions thereof occurring after March 15, 1993.
1552	12.  Rented, leased, subleased, or licensed to a
1553	concessionaire by a convention hall, exhibition hall,
1554	auditorium, stadium, theater, arena, civic center, performing
1555	arts center, or publicly owned recreational facility, during an
1556	event at the facility, to be used by the concessionaire to sell
1557	souvenirs, novelties, or other event-related products. This
1558	subparagraph applies only to that portion of the rental, lease,
1559	or license payment which is based on a percentage of sales and
1560	not based on a fixed price. This subparagraph is repealed July
1561	1, 2009.
1562	13.  Property used or occupied predominantly for space
1563	flight business purposes. As used in this subparagraph, "space
1564	flight business" means the manufacturing, processing, or
1565	assembly of a space facility, space propulsion system, space
1566	vehicle, satellite, or station of any kind possessing the
1567	capacity for space flight, as defined by s. 212.02(23), or
1568	components thereof, and also means the following activities
1569	supporting space flight: vehicle launch activities, flight
1570	operations, ground control or ground support, and all
1571	administrative activities directly related thereto. Property
1572	shall be deemed to be used or occupied predominantly for space
1573	flight business purposes if more than 50 percent of the
1574	property, or improvements thereon, is used for one or more space
1575	flight business purposes. Possession by a landlord, lessor, or
1576	licensor of a signed written statement from the tenant, lessee,
1577	or licensee claiming the exemption shall relieve the landlord,
1578	lessor, or licensor from the responsibility of collecting the
1579	tax, and the department shall look solely to the tenant, lessee,
1580	or licensee for recovery of such tax if it determines that the
1581	exemption was not applicable.
1582	Section 23.  Paragraph (f) of subsection (7) of section
1583	212.055, Florida Statutes, is redesignated as paragraph (g), and
1584	a new paragraph (f) is added to that subsection to read:
1585	212.055  Discretionary sales surtaxes; legislative intent;
1586	authorization and use of proceeds.--It is the legislative intent
1587	that any authorization for imposition of a discretionary sales
1588	surtax shall be published in the Florida Statutes as a
1589	subsection of this section, irrespective of the duration of the
1590	levy. Each enactment shall specify the types of counties
1591	authorized to levy; the rate or rates which may be imposed; the
1592	maximum length of time the surtax may be imposed, if any; the
1593	procedure which must be followed to secure voter approval, if
1594	required; the purpose for which the proceeds may be expended;
1595	and such other requirements as the Legislature may provide.
1596	Taxable transactions and administrative procedures shall be as
1597	provided in s. 212.054.
1598	(7)  VOTER-APPROVED INDIGENT CARE SURTAX.--
1599	(f)  Notwithstanding any provision of this subsection
1600	except paragraphs (b) and (g), a hospital surtax may be levied
1601	upon approval of a referendum by the electors in a county that
1602	has more than one independent special hospital district and a
1603	population of fewer than 50,000 residents, not including inmates
1604	and patients residing in institutions operated by the Federal
1605	Government, the Department of Corrections, the Department of
1606	Health, or the Department of Children and Family Services.
1607	Subject to the cap imposed in paragraph (g), the surtax may be
1608	levied at a rate not to exceed 1 percent.
1609	1.  At least 90 days before submitting the referendum to
1610	the voters, the governing body of the county shall certify to
1611	the Department of Revenue the populations of each independent
1612	special hospital district. If the surtax referendum is approved,
1613	surtax proceeds shall be allocated to each such district in
1614	proportion to the relative populations certified by the county
1615	governing body.
1616	2.  In addition to the uses authorized by this subsection,
1617	an independent special hospital district may pledge surtax
1618	proceeds to service new or existing bond indebtedness and may
1619	use surtax proceeds to pay the direct costs incurred to finance,
1620	plan, construct, or reconstruct a public or not-for-profit
1621	hospital in the county; the costs incurred for land acquisition,
1622	land improvement, design, engineering, equipment, and furnishing
1623	related to the hospital; or the direct costs associated
1624	therewith. An independent special hospital district may use the
1625	services of the Division of Bond Finance of the State Board of
1626	Administration pursuant to the State Bond Act to issue bonds
1627	under this paragraph.
1628	3.  Any county having a population of fewer than 50,000
1629	residents at the time bonds authorized in this paragraph are
1630	issued shall retain the authority granted under this paragraph
1631	throughout the term of such bonds, including the term of any
1632	refinancing bonds, regardless of any subsequent increase in
1633	population to 50,000 or more residents.
1634	4.  If the indebtedness issued by one independent special
1635	hospital district expires before the indebtedness issued by
1636	another independent special hospital district, the full amount
1637	of the surtax proceeds shall be applied to service the remaining
1638	indebtedness until the indebtedness is extinguished.
1639	Section 24.  Paragraph (g) of subsection (5) of section
1640	212.08, Florida Statutes, is amended, and paragraph (ggg) is
1641	added to subsection (7) of that section, to read:
1642	212.08  Sales, rental, use, consumption, distribution, and
1643	storage tax; specified exemptions.--The sale at retail, the
1644	rental, the use, the consumption, the distribution, and the
1645	storage to be used or consumed in this state of the following
1646	are hereby specifically exempt from the tax imposed by this
1647	chapter.
1648	(5)  EXEMPTIONS; ACCOUNT OF USE.--
1649	(g)  Building materials used in the rehabilitation of real
1650	property located in an enterprise zone.--
1651	1.  Building materials used in the rehabilitation of real
1652	property located in an enterprise zone are shall be exempt from
1653	the tax imposed by this chapter upon an affirmative showing to
1654	the satisfaction of the department that the items have been used
1655	for the rehabilitation of real property located in an enterprise
1656	zone. Except as provided in subparagraph 2., this exemption
1657	inures to the owner, lessee, or lessor at the time of the
1658	rehabilitated real property located in an enterprise zone is
1659	rehabilitated but only through a refund of previously paid
1660	taxes. To receive a refund pursuant to this paragraph, the
1661	owner, lessee, or lessor of the rehabilitated real property
1662	located in an enterprise zone must file an application under
1663	oath with the governing body or enterprise zone development
1664	agency having jurisdiction over the enterprise zone where the
1665	business is located, as applicable. A single application for
1666	refund may be submitted for multiple, contiguous parcels that
1667	were parts of a single parcel that was divided as part of the
1668	rehabilitation of the property. All other requirements of this
1669	paragraph apply to each parcel on an individual basis. The
1670	application must include, which includes:
1671	a.  The name and address of the person claiming the refund.
1672	b.  An address and assessment roll parcel number of the
1673	rehabilitated real property in an enterprise zone for which a
1674	refund of previously paid taxes is being sought.
1675	c.  A description of the improvements made to accomplish
1676	the rehabilitation of the real property.
1677	d.  A copy of a valid the building permit issued by the
1678	county or municipal building department for the rehabilitation
1679	of the real property.
1680	e.  A sworn statement, under the penalty of perjury, from
1681	the general contractor licensed in this state with whom the
1682	applicant contracted to make the improvements necessary to
1683	rehabilitate accomplish the rehabilitation of the real property,
1684	which statement lists the building materials used in the
1685	rehabilitation of the real property, the actual cost of the
1686	building materials, and the amount of sales tax paid in this
1687	state on the building materials. If In the event that a general
1688	contractor has not been used, the applicant shall provide the
1689	this information in a sworn statement, under the penalty of
1690	perjury. Copies of the invoices which evidence the purchase of
1691	the building materials used in the such rehabilitation and the
1692	payment of sales tax on the building materials shall be attached
1693	to the sworn statement provided by the general contractor or by
1694	the applicant. Unless the actual cost of building materials used
1695	in the rehabilitation of real property and the payment of sales
1696	taxes due are thereon is documented by a general contractor or
1697	by the applicant in this manner, the cost of such building
1698	materials shall be an amount equal to 40 percent of the increase
1699	in assessed value for ad valorem tax purposes.
1700	f.  The identifying number assigned pursuant to s. 290.0065
1701	to the enterprise zone in which the rehabilitated real property
1702	is located.
1703	g.  A certification by the local building code inspector
1704	that the improvements necessary for rehabilitating to accomplish
1705	the rehabilitation of the real property are substantially
1706	completed.
1707	h.  Whether the business is a small business as defined by
1708	s. 288.703(1).
1709	i.  If applicable, the name and address of each permanent
1710	employee of the business, including, for each employee who is a
1711	resident of an enterprise zone, the identifying number assigned
1712	pursuant to s. 290.0065 to the enterprise zone in which the
1713	employee resides.
1714	2.  This exemption inures to a municipality city, county,
1715	other governmental unit or agency, or nonprofit community-based
1716	organization through a refund of previously paid taxes if the
1717	building materials used in the rehabilitation of real property
1718	located in an enterprise zone are paid for from the funds of a
1719	community development block grant, State Housing Initiatives
1720	Partnership Program, or similar grant or loan program. To
1721	receive a refund of previously paid taxes pursuant to this
1722	paragraph, a municipality city, county, other governmental unit
1723	or agency, or nonprofit community-based organization must file
1724	an application which includes the same information required to
1725	be provided in subparagraph 1. by an owner, lessee, or lessor of
1726	rehabilitated real property. In addition, the application must
1727	include a sworn statement signed by the chief executive officer
1728	of the municipality city, county, other governmental unit or
1729	agency, or nonprofit community-based organization seeking a
1730	refund which states that the building materials for which a
1731	refund is sought were paid for from the funds of a community
1732	development block grant, State Housing Initiatives Partnership
1733	Program, or similar grant or loan program.
1734	3.  Within 10 working days after receipt of an application,
1735	the governing body or enterprise zone development agency shall
1736	review the application to determine if it contains all the
1737	information required under pursuant to subparagraph 1. or
1738	subparagraph 2. and meets the criteria set out in this
1739	paragraph. The governing body or agency shall certify all
1740	applications that contain the required information required
1741	pursuant to subparagraph 1. or subparagraph 2. and meet the
1742	criteria set out in this paragraph as eligible to receive a
1743	refund. If applicable, the governing body or agency shall also
1744	certify that if 20 percent of the employees of the business are
1745	residents of an enterprise zone, excluding temporary and part-
1746	time employees. The certification must shall be in writing, and
1747	a copy of the certification shall be transmitted to the
1748	executive director of the department of Revenue. The applicant
1749	is shall be responsible for forwarding a certified application
1750	to the department within the time specified in subparagraph 4.
1751	4.  An application for a refund pursuant to this paragraph
1752	must be submitted to the department within 6 months after the
1753	rehabilitation of the property is deemed to be substantially
1754	completed by the local building code inspector or by September 1
1755	after the rehabilitated property is first subject to assessment.
1756	5.  Only Not more than one exemption through a refund of
1757	previously paid taxes for the rehabilitation of real property is
1758	allowed shall be permitted for any single parcel of property
1759	unless there is a change in ownership, a new lessor, or a new
1760	lessee of the real property. A No refund may not shall be
1761	granted pursuant to this paragraph unless the amount to be
1762	refunded exceeds $500. The No refund may not granted pursuant to
1763	this paragraph shall exceed the lesser of 97 percent of the
1764	Florida sales or use tax paid on the cost of the building
1765	materials used in the rehabilitation of the real property as
1766	determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
1767	at least no less than 20 percent of the employees of the
1768	business are residents of an enterprise zone, excluding
1769	temporary and part-time employees, the amount of refund may
1770	granted pursuant to this paragraph shall not exceed the lesser
1771	of 97 percent of the sales tax paid on the cost of such building
1772	materials or $10,000. A refund approved pursuant to this
1773	paragraph must shall be made within 30 days after of formal
1774	approval by the department of the application for the refund.
1775	This subparagraph shall apply retroactively to July 1, 2005.
1776	6.  The department shall adopt rules governing the manner
1777	and form of refund applications and may establish guidelines as
1778	to the requisites for an affirmative showing of qualification
1779	for exemption under this paragraph.
1780	7.  The department shall deduct an amount equal to 10
1781	percent of each refund granted under the provisions of this
1782	paragraph from the amount transferred into the Local Government
1783	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1784	for the county area in which the rehabilitated real property is
1785	located and shall transfer that amount to the General Revenue
1786	Fund.
1787	8.  For the purposes of the exemption provided in this
1788	paragraph:
1789	a.  "Building materials" means tangible personal property
1790	which becomes a component part of improvements to real property.
1791	b.  "Real property" has the same meaning as provided in s.
1792	192.001(12).
1793	c.  "Rehabilitation of real property" means the
1794	reconstruction, renovation, restoration, rehabilitation,
1795	construction, or expansion of improvements to real property.
1796	d.  "Substantially completed" has the same meaning as
1797	provided in s. 192.042(1).
1798	9.  This paragraph expires on the date specified in s.
1799	290.016 for the expiration of the Florida Enterprise Zone Act.
1800	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
1801	entity by this chapter do not inure to any transaction that is
1802	otherwise taxable under this chapter when payment is made by a
1803	representative or employee of the entity by any means,
1804	including, but not limited to, cash, check, or credit card, even
1805	when that representative or employee is subsequently reimbursed
1806	by the entity. In addition, exemptions provided to any entity by
1807	this subsection do not inure to any transaction that is
1808	otherwise taxable under this chapter unless the entity has
1809	obtained a sales tax exemption certificate from the department
1810	or the entity obtains or provides other documentation as
1811	required by the department. Eligible purchases or leases made
1812	with such a certificate must be in strict compliance with this
1813	subsection and departmental rules, and any person who makes an
1814	exempt purchase with a certificate that is not in strict
1815	compliance with this subsection and the rules is liable for and
1816	shall pay the tax. The department may adopt rules to administer
1817	this subsection.
1818	(ggg)  Aircraft temporarily in state.--Notwithstanding
1819	paragraph (8)(a), an aircraft owned by a nonresident is exempt
1820	from the use tax under this chapter if the aircraft enters and
1821	remains in this state for less than 21 days during the 6-month
1822	period after the date of purchase. The temporary use of the
1823	aircraft and subsequent removal of the aircraft from the state
1824	may be proven by invoices for fuel, tie-down, or hangar charges
1825	issued by out-of-state vendors or suppliers or similar
1826	documentation.
1827	Section 25.  Subsection (6) of section 213.015, Florida
1828	Statutes, is amended to read:
1829	213.015  Taxpayer rights.--There is created a Florida
1830	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
1831	and property of Florida taxpayers are adequately safeguarded and
1832	protected during tax assessment, collection, and enforcement
1833	processes administered under the revenue laws of this state. The
1834	Taxpayer's Bill of Rights compiles, in one document, brief but
1835	comprehensive statements which explain, in simple, nontechnical
1836	terms, the rights and obligations of the Department of Revenue
1837	and taxpayers. Section 192.0105 provides additional rights
1838	afforded to payors of property taxes and assessments. The rights
1839	afforded taxpayers to ensure that their privacy and property are
1840	safeguarded and protected during tax assessment and collection
1841	are available only insofar as they are implemented in other
1842	parts of the Florida Statutes or rules of the Department of
1843	Revenue. The rights so guaranteed Florida taxpayers in the
1844	Florida Statutes and the departmental rules are:
1845	(6)  The right to be informed of impending collection
1846	actions which require sale or seizure of property or freezing of
1847	assets, except jeopardy assessments, and the right to at least
1848	30 days' notice in which to pay the liability or seek further
1849	review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
1850	211.125(5), 212.03(8)(5), 212.0305(3)(m)(j), 212.04(7),
1851	212.14(1), 213.73(3), 213.731, and 220.739).
1852	Section 26.  Paragraph (a) of subsection (2) and subsection
1853	(5) of section 213.053, Florida Statutes, are amended to read:
1854	213.053  Confidentiality and information sharing.--
1855	(2)(a)  All information contained in returns, reports,
1856	accounts, or declarations received by the department, including
1857	investigative reports and information, and including letters of
1858	technical advice, telephone numbers, and electronic mail
1859	addresses collected and maintained by the department for the
1860	purpose of communicating with taxpayers, is confidential except
1861	for official purposes and is exempt from s. 119.07(1).
1862	(5)  Nothing contained in this section shall prevent the
1863	department from:
1864	(a)  Publishing statistics so classified as to prevent the
1865	identification of particular accounts, reports, declarations, or
1866	returns; or
1867	(b)  Using telephone, electronic mail, facsimile, or other
1868	electronic means to:
1869	1.  Distribute tax information regarding changes in law,
1870	tax rates, interest rates, or other information that is not
1871	specific to a particular taxpayer;
1872	2.  Provide reminders of due dates;
1873	3.  Respond to a taxpayer that has provided and authorized
1874	the department to use an electronic mail address that does not
1875	support encryption; or
1876	4.  Request a taxpayer to contact the department Disclosing
1877	to the Chief Financial Officer the names and addresses of those
1878	taxpayers who have claimed an exemption pursuant to former s.
1879	199.185(1)(i) or a deduction pursuant to s. 220.63(5).
1880	Section 27.  Subsection (8) of section 213.67, Florida
1881	Statutes, is amended to read:
1882	213.67  Garnishment.--
1883	(8)  An action may not be brought to contest a notice of
1884	intent to levy under chapter 120 or in circuit court if the
1885	petition is postmarked or delivered to a third party commercial
1886	carrier for delivery or the action is filed more, later than 21
1887	days after the date of receipt of the notice of intent to levy.
1888	Section 28.  Effective upon this act becoming a law,
1889	operating retroactively to January 1, 2008, and applying to
1890	returns due on or after January 1, 2008, subsection (2) of
1891	section 220.21, Florida Statutes, is amended to read:
1892	220.21  Returns and records; regulations.--
1893	(2)  A taxpayer who is required to file its federal income
1894	tax return by electronic means on a separate or consolidated
1895	basis shall also file returns required by this chapter by
1896	electronic means. Pursuant to For the reasons described in s.
1897	213.755(9), the department may waive the requirement to file a
1898	return by electronic means for taxpayers that are unable to
1899	comply despite good faith efforts or due to circumstances beyond
1900	the taxpayer's reasonable control. The provisions of this
1901	subsection are in addition to the requirements of s. 213.755 to
1902	electronically file returns and remit payments required under
1903	this chapter. The department may prescribe by rule the format
1904	and instructions necessary for electronic filing to ensure a
1905	full collection of taxes due. In addition to the authority
1906	granted under s. 213.755, the acceptable method of transfer, the
1907	method, form, and content of the electronic data interchange,
1908	and the means, if any, by which the taxpayer is will be provided
1909	with an acknowledgment may be prescribed by the department. If
1910	the taxpayer fails In the case of any failure to comply with the
1911	electronic filing requirements of this subsection, a penalty
1912	shall be added to the amount of tax due with the such return
1913	equal to 5 percent of the amount of such tax for the first 30
1914	days the return is not filed electronically, with an additional
1915	5 percent of such tax for each additional month or fraction
1916	thereof, not to exceed $250 in the aggregate. The department may
1917	settle or compromise the penalty pursuant to s. 213.21. This
1918	penalty is in addition to any other penalty that may be
1919	applicable and shall be assessed, collected, and paid in the
1920	same manner as taxes.
1921	Section 29.  Paragraph (c) of subsection (1) of section
1922	336.021, Florida Statutes, is amended to read:
1923	336.021  County transportation system; levy of ninth-cent
1924	fuel tax on motor fuel and diesel fuel.--
1925	(1)
1926	(c)  Local option taxes collected on sales or use of diesel
1927	fuel in this state shall be distributed in the following manner:
1928	1.  The fiscal year of July 1, 1995, through June 30, 1996,
1929	shall be the base year for all distributions.
1930	2.  Each year the tax collected, less the service and
1931	administrative charges enumerated in s. 215.20 and the
1932	allowances allowed under s. 206.91, on the number of gallons
1933	reported, up to the total number of gallons reported in the base
1934	year, shall be distributed to each county using the distribution
1935	percentage calculated for the base year.
1936	3.  After the distribution of taxes pursuant to
1937	subparagraph 4. 2., additional taxes available for distribution
1938	shall first be distributed pursuant to this subparagraph. A
1939	distribution shall be made to each county in which a qualified
1940	new retail station is located. A qualified new retail station is
1941	a retail station that began operation after June 30, 1996, and
1942	that has sales of diesel fuel exceeding 50 percent of the sales
1943	of diesel fuel reported in the county in which it is located
1944	during the 1995-1996 state fiscal year. The determination of
1945	whether a new retail station is qualified shall be based on the
1946	total gallons of diesel fuel sold at the station during each
1947	full month of operation during the 12-month period ending
1948	January 31, divided by the number of full months of operation
1949	during those 12 months, and the result multiplied by 12. The
1950	amount distributed pursuant to this subparagraph to each county
1951	in which a qualified new retail station is located shall equal
1952	the local option taxes due on the gallons of diesel fuel sold by
1953	the new retail station during the year ending January 31, less
1954	the service charges enumerated in s. 215.20 and the dealer
1955	allowance provided for by s. 206.91. Gallons of diesel fuel sold
1956	at the qualified new retail station shall be certified to the
1957	department by the county requesting the additional distribution
1958	by June 15, 1997, and by March 1 in each subsequent year. The
1959	certification shall include the beginning inventory, fuel
1960	purchases and sales, and the ending inventory for the new retail
1961	station for each month of operation during the year, the
1962	original purchase invoices for the period, and any other
1963	information the department deems reasonable and necessary to
1964	establish the certified gallons. The department may review and
1965	audit the retail dealer's records provided to a county to
1966	establish the gallons sold by the new retail station.
1967	Notwithstanding the provisions of this subparagraph, when more
1968	than one county qualifies for a distribution pursuant to this
1969	subparagraph and the requested distributions exceed the total
1970	taxes available for distribution, each county shall receive a
1971	prorated share of the moneys available for distribution.
1972	4.  After the distribution of taxes pursuant to
1973	subparagraph 2. 3., all additional taxes available for
1974	distribution, with the exception of those provided in
1975	subparagraph 3., shall be distributed based on vehicular diesel
1976	fuel storage capacities in each county pursuant to this
1977	subparagraph. The total vehicular diesel fuel storage capacity
1978	shall be established for each fiscal year based on the
1979	registration of facilities with the Department of Environmental
1980	Protection as required by s. 376.303 for the following facility
1981	types: retail stations, fuel user/nonretail, state government,
1982	local government, and county government. Each county shall
1983	receive a share of the total taxes available for distribution
1984	pursuant to this subparagraph equal to a fraction, the numerator
1985	of which is the storage capacity located within the county for
1986	vehicular diesel fuel in the facility types listed in this
1987	subparagraph and the denominator of which is the total statewide
1988	storage capacity for vehicular diesel fuel in those facility
1989	types. The vehicular diesel fuel storage capacity for each
1990	county and facility type shall be that established by the
1991	Department of Environmental Protection by June 1, 1997, for the
1992	1996-1997 fiscal year, and by January 31 for each succeeding
1993	fiscal year. The storage capacities so established shall be
1994	final. The storage capacity for any new retail station for which
1995	a county receives a distribution pursuant to subparagraph 3.
1996	shall not be included in the calculations pursuant to this
1997	subparagraph.
1998	Section 30.  Paragraph (b) of subsection (2) of section
1999	443.1215, Florida Statutes, is amended to read:
2000	443.1215  Employers.--
2001	(2)
2002	(b)  In determining whether an employing unit for which
2003	service, other than agricultural labor, is also performed is an
2004	employer under paragraph (1)(a), paragraph (1)(b), paragraph
2005	(1)(c), or subparagraph (1)(d)2., the wages earned or the
2006	employment of an employee performing service in agricultural
2007	labor may not be taken into account. If an employing unit is
2008	determined to be an employer of agricultural labor, the
2009	employing unit is considered an employer for purposes of
2010	paragraph (1)(a) subsection (1).
2011	Section 31.  Section 695.22, Florida Statutes, is amended
2012	to read:
2013	695.22  Daily schedule of deeds and conveyances filed for
2014	record to be furnished property appraiser.--After October 1,
2015	1945, the several clerks of the circuit courts shall keep and
2016	furnish to the respective county property appraisers in the
2017	counties where such instruments are recorded a daily schedule of
2018	the aforesaid deeds and conveyances so filed for recordation, in
2019	which schedule shall be set forth the name of the grantor or
2020	grantors, the names and addresses of each grantee, the actual
2021	purchase price or other valuable consideration paid for the
2022	property conveyed, and a description of the land as specified in
2023	each instrument so filed.
2024	Section 32.  Paragraph (g) is added to subsection (1) of
2025	section 695.26, Florida Statutes, to read:
2026	695.26  Requirements for recording instruments affecting
2027	real property.--
2028	(1)  No instrument by which the title to real property or
2029	any interest therein is conveyed, assigned, encumbered, or
2030	otherwise disposed of shall be recorded by the clerk of the
2031	circuit court unless:
2032	(g)  The actual purchase price or other valuable
2033	consideration paid for the real property or interest conveyed,
2034	assigned, encumbered, or otherwise disposed of is legibly
2035	printed, typewritten, or stamped upon the instrument.
2036	Section 33.  Section 213.054, Florida Statutes, is
2037	repealed.
2038	Section 34.  Except as otherwise expressly provided in this
2039	act, and except for this section, which shall take effect upon
2040	becoming a law, this act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.