HB 7009

1
A reviser's bill to be entitled
2An act relating to the Florida Statutes; repealing ss.
3212.08(7)(ccc), 267.171, 288.1162(6)(b), 288.95155(2)(b),
4288.99, 316.1893(2), 320.0609(2)(c), 320.131(1)(m),
5379.2211, 379.2212, 400.179(2)(e), 420.9072(7)(b),
6494.0017, 494.0029, 494.00295, 494.0031, 494.0032,
7494.0033, 494.0034, 494.0041, 494.0061, 494.0062,
8494.0064, 494.0065, 494.0072, 624.4072, 1006.15(8), and
91013.37(6), F.S.; and amending ss. 339.135(4)(a) and
10377.6015(1)(a), F.S.; to delete provisions which have
11become inoperative by noncurrent repeal or expiration and,
12pursuant to s. 11.242(5)(b) and (i), may be omitted from
13the 2011 Florida Statutes only through a reviser's bill
14duly enacted by the Legislature; amending ss. 14.2015,
15212.05, 213.053, and 220.192, F.S., to conform cross-
16references; providing an effective date.
17
18Be It Enacted by the Legislature of the State of Florida:
19
20     Section 1.  Paragraph (ccc) of subsection (7) of section
21212.08, Florida Statutes, is repealed.
22Reviser's note.-The cited paragraph, which relates to
23a sales tax exemption for equipment, machinery, and
24other materials for renewable energy technologies,
25expired pursuant to its own terms, effective July 1,
262010.
27     Section 2.  Section 267.171, Florida Statutes, is repealed.
28Reviser's note.-The cited section, which relates to a
29contract between the Department of State and the City
30of St. Augustine for preservation of historical
31properties in St. Augustine, was repealed by s. 3, ch.
322007-54, Laws of Florida, "[u]pon execution of a
33contract between the Board of Trustees of the Internal
34Improvement Trust Fund and the University of Florida
35for the management of state-owned properties currently
36managed by the City of St. Augustine under contract
37with the Department of State." The Department of State
38informed the Division of Statutory Revision that the
39new contract is now in effect.
40     Section 3.  Paragraph (b) of subsection (6) of section
41288.1162, Florida Statutes, is repealed.
42Reviser's note.-The cited paragraph, which states that
43the eighth certification of an application for a
44facility for a new or retained professional sports
45franchise shall be for a franchise that is a member of
46the National Basketball Association, has been located
47within the state since 1987, and has not been
48previously certified, was repealed pursuant to its own
49terms, effective July 1, 2010.
50     Section 4.  Paragraph (b) of subsection (2) of section
51288.95155, Florida Statutes, is repealed.
52Reviser's note.-The cited paragraph, which relates to
53an advancement of up to $600,000 from the small
54business technology growth account in the Florida
55Technology Research Investment Fund to the Institute
56for Commercialization of Public Research for the 2009-
572010 fiscal year only, expired pursuant to its own
58terms, effective July 1, 2010.
59     Section 5.  Section 288.99, Florida Statutes, is repealed.
60Reviser's note.-The cited section, the Certified
61Capital Company Act, was repealed pursuant to its own
62terms, effective December 31, 2010.
63     Section 6.  Subsection (2) of section 316.1893, Florida
64Statutes, is repealed.
65Reviser's note.-The cited subsection, which relates to
66a pilot program to identify enhanced penalty zones on
67state roads in Brevard, Duval, and Palm Beach Counties
68in an effort to reduce speed-related crashes on state
69roads, was repealed pursuant to its own terms,
70effective July 1, 2010.
71     Section 7.  Paragraph (c) of subsection (2) of section
72320.0609, Florida Statutes, is repealed.
73Reviser's note.-The cited paragraph, which relates to
74temporary tag issuance and display during the time
75that the application for transfer of the license plate
76is being processed in a situation where a retail sale
77of a motor vehicle by a licensed independent motor
78vehicle dealer results in transfer of a registration
79license plate, was repealed pursuant to its own terms,
80effective June 30, 2010.
81     Section 8.  Paragraph (m) of subsection (1) of section
82320.131, Florida Statutes, is repealed.
83Reviser's note.-The cited paragraph, which relates to
84authorization for design, issuance, and regulation of
85temporary tags for retail sale by a licensed
86independent motor vehicle dealer when an application
87for transfer of a registration license plate is being
88processed, was repealed pursuant to its own terms,
89effective June 30, 2010.
90     Section 9.  Paragraph (a) of subsection (4) of section
91339.135, Florida Statutes, is amended to read:
92     339.135  Work program; legislative budget request;
93definitions; preparation, adoption, execution, and amendment.-
94     (4)  FUNDING AND DEVELOPING A TENTATIVE WORK PROGRAM.-
95     (a)1.  To assure that no district or county is penalized
96for local efforts to improve the State Highway System, the
97department shall, for the purpose of developing a tentative work
98program, allocate funds for new construction to the districts,
99except for the turnpike enterprise, based on equal parts of
100population and motor fuel tax collections. Funds for
101resurfacing, bridge repair and rehabilitation, bridge fender
102system construction or repair, public transit projects except
103public transit block grants as provided in s. 341.052, and other
104programs with quantitative needs assessments shall be allocated
105based on the results of these assessments. The department may
106not transfer any funds allocated to a district under this
107paragraph to any other district except as provided in subsection
108(7). Funds for public transit block grants shall be allocated to
109the districts pursuant to s. 341.052. Funds for the intercity
110bus program provided for under s. 5311(f) of the federal
111nonurbanized area formula program shall be administered and
112allocated directly to eligible bus carriers as defined in s.
113341.031(12) at the state level rather than the district. In
114order to provide state funding to support the intercity bus
115program provided for under provisions of the federal 5311(f)
116program, the department shall allocate an amount equal to the
117federal share of the 5311(f) program from amounts calculated
118pursuant to s. 206.46(3).
119     2.  Notwithstanding the provisions of subparagraph 1., the
120department shall allocate at least 50 percent of any new
121discretionary highway capacity funds to the Florida Strategic
122Intermodal System created pursuant to s. 339.61. Any remaining
123new discretionary highway capacity funds shall be allocated to
124the districts for new construction as provided in subparagraph
1251. For the purposes of this subparagraph, the term "new
126discretionary highway capacity funds" means any funds available
127to the department above the prior year funding level for
128capacity improvements, which the department has the discretion
129to allocate to highway projects.
130     3.  Notwithstanding subparagraphs 1. and 2. and ss.
131201.15(1)(c)1.a.-d., 206.46(3), 334.044(26), and 339.2819(3),
132and for the 2010-2011 fiscal year only, the department shall
133reduce work program levels to balance the finance plan to the
134revised funding levels resulting from any reduction in the 2010-
1352011 General Appropriations Act. This subparagraph expires July
1361, 2011.
137     4.  For the 2009-2010 fiscal year only, prior to any
138project or phase thereof being deferred, the department's cash
139balances shall be as provided in paragraph (6)(b), and the
140reductions in subparagraph 3. shall be made to financial
141projects not programmed for contract letting as identified with
142a work program contract class code 8 and the box code RV. These
143reductions shall not negatively impact safety or maintenance or
144project contingency percentage levels as of April 21, 2009. This
145subparagraph expires July 1, 2010.
146     5.  Notwithstanding subparagraphs 1. and 2. and ss.
147206.46(3) and 334.044(26), and for fiscal years 2009-2010
148through 2013-2014 only, the department shall annually allocate
149up to $15 million of the first proceeds of the increased
150revenues estimated by the November 2009 Revenue Estimating
151Conference to be deposited into the State Transportation Trust
152Fund to provide for the portion of the transfer of funds
153included in s. 343.58(4)(a)1.a. or 2.a., whichever is
154applicable. The transfer of funds included in s. 343.58(4) shall
155not negatively impact projects included in fiscal years 2009-
1562010 through 2013-2014 of the work program as of July 1, 2009,
157as amended pursuant to subsection (7). This subparagraph expires
158July 1, 2014.
159Reviser's note.-The cited paragraph is amended to
160delete subparagraph 4., which expired pursuant to its
161own terms, effective July 1, 2010.
162     Section 10.  Paragraph (a) of subsection (1) of section
163377.6015, Florida Statutes, is amended to read:
164     377.6015  Florida Energy and Climate Commission.-
165     (1)  The Florida Energy and Climate Commission is created
166within the Executive Office of the Governor. The commission
167shall be comprised of nine members appointed by the Governor,
168the Commissioner of Agriculture, and the Chief Financial
169Officer.
170     (a)  The Governor shall appoint one member from three
171persons nominated by the Florida Public Service Commission
172Nominating Council, created in s. 350.031, to each of seven
173seats on the commission. The Commissioner of Agriculture shall
174appoint one member from three persons nominated by the council
175to one seat on the commission. The Chief Financial Officer shall
176appoint one member from three persons nominated by the council
177to one seat on the commission.
178     1.  The council shall submit the recommendations to the
179Governor, the Commissioner of Agriculture, and the Chief
180Financial Officer by September 1 of those years in which the
181terms are to begin the following October or within 60 days after
182a vacancy occurs for any reason other than the expiration of the
183term. The Governor, the Commissioner of Agriculture, and the
184Chief Financial Officer may proffer names of persons to be
185considered for nomination by the council.
186     2.  The Governor, the Commissioner of Agriculture, and the
187Chief Financial Officer shall fill a vacancy occurring on the
188commission by appointment of one of the applicants nominated by
189the council only after a background investigation of such
190applicant has been conducted by the Department of Law
191Enforcement.
192     3.  Members shall be appointed to 3-year terms; however, in
193order to establish staggered terms, for the initial
194appointments, the Governor shall appoint four members to 3-year
195terms, two members to 2-year terms, and one member to a 1-year
196term, and the Commissioner of Agriculture and the Chief
197Financial Officer shall each appoint one member to a 3-year term
198and shall appoint a successor when that appointee's term expires
199in the same manner as the original appointment.
200     4.  The Governor shall select from the membership of the
201commission one person to serve as chair.
202     5.  A vacancy on the commission shall be filled for the
203unexpired portion of the term in the same manner as the original
204appointment.
205     6.  If the Governor, the Commissioner of Agriculture, or
206the Chief Financial Officer has not made an appointment within
20730 consecutive calendar days after the receipt of the
208recommendations, the council shall initiate, in accordance with
209this section, the nominating process within 30 days.
210     7.  Each appointment to the commission shall be subject to
211confirmation by the Senate during the next regular session after
212the vacancy occurs. If the Senate refuses to confirm or fails to
213consider the appointment of the Governor, the Commissioner of
214Agriculture, or the Chief Financial Officer, the council shall
215initiate, in accordance with this section, the nominating
216process within 30 days.
217     8.  The Governor or the Governor's successor may recall an
218appointee.
219     9.  Notwithstanding subparagraph 7. and for the initial
220appointments to the commission only, each initial appointment to
221the commission is subject to confirmation by the Senate by the
2222010 Regular Session. If the Senate refuses to confirm or fails
223to consider an appointment made by the Governor, the
224Commissioner of Agriculture, or the Chief Financial Officer, the
225council shall initiate, in accordance with this section, the
226nominating process within 30 days after the Senate's refusal to
227confirm or failure to consider such appointment. This
228subparagraph expires July 1, 2010.
229Reviser's note.-The cited paragraph is amended to
230delete subparagraph 9., which expired pursuant to its
231own terms, effective July 1, 2010.
232     Section 11.  Section 379.2211, Florida Statutes, as amended
233by section 87 of chapter 2010-102, Laws of Florida, is repealed.
234Reviser's note.-The cited section, which relates to
235waterfowl permit revenues, was repealed by s. 62, ch.
2362009-86, Laws of Florida, effective July 1, 2010.
237Since the section was not repealed by a "current
238session" of the Legislature, it may be omitted from
239the 2011 Florida Statutes only through a reviser's
240bill duly enacted by the Legislature. See s.
24111.242(5)(b) and (i).
242     Section 12.  Section 379.2212, Florida Statutes, as amended
243by section 88 of chapter 2010-102, Laws of Florida, is repealed.
244Reviser's note.-The cited section, which relates to
245wild turkey permit revenues, was repealed by s. 62,
246ch. 2009-86, Laws of Florida, effective July 1, 2010.
247Since the section was not repealed by a "current
248session" of the Legislature, it may be omitted from
249the 2011 Florida Statutes only through a reviser's
250bill duly enacted by the Legislature. See s.
25111.242(5)(b) and (i).
252     Section 13.  Paragraph (e) of subsection (2) of section
253400.179, Florida Statutes, is repealed.
254Reviser's note.-The cited paragraph, which provides
255that paragraph (2)(d) of the section shall not apply
256for the 2009-2010 fiscal year only, expired pursuant
257to its own terms, effective July 1, 2010.
258     Section 14.  Paragraph (b) of subsection (7) of section
259420.9072, Florida Statutes, is repealed.
260Reviser's note.-The cited paragraph, which relates to
261local government expenditure of a portion of the local
262housing distribution to provide a one-time relocation
263grant to persons who meet the income requirements of
264the State Housing Initiatives Partnership Program and
265who are subject to eviction from rental property due
266to foreclosure, expired pursuant to its own terms,
267effective July 1, 2010.
268     Section 15.  Sections 494.0017, 494.0029, 494.00295,
269494.0031, 494.0032, 494.0033, 494.0034, 494.0041, 494.0061,
270494.0062, 494.0064, 494.0065, and 494.0072, Florida Statutes,
271are repealed.
272Reviser's note.-The cited sections, which relate to
273mortgage brokerage and lending, were repealed
274effective October 1, 2010, by ch. 2009-241, Laws of
275Florida, which revised chapter 494 extensively. Since
276the sections were not repealed by a "current session"
277of the Legislature, they may be omitted from the 2011
278Florida Statutes only through a reviser's bill duly
279enacted by the Legislature. See s. 11.242(5)(b) and
280(i).
281     Section 16.  Section 624.4072, Florida Statutes, is
282repealed.
283Reviser's note.-The cited section, which relates to a
284limited exemption from taxation and assessments for
285minority-owned property and casualty insurers, was
286repealed pursuant to its own terms, effective December
28731, 2010.
288     Section 17.  Subsection (8) of section 1006.15, Florida
289Statutes, is repealed.
290Reviser's note.-The cited subsection, which relates to
291a 2-year pilot project in Bradford, Duval, and Nassau
292Counties during the 2008-2009 and 2009-2010 academic
293years allowing private middle or high school students
294to participate in interscholastic or intrascholastic
295sports at a public school, was repealed by its own
296terms, effective June 30, 2010.
297     Section 18.  Subsection (6) of section 1013.37, Florida
298Statutes, is repealed.
299Reviser's note.-The cited subsection, which relates to
300limitation of standards for new school construction,
301remodeling, and renovation projects to the minimum
302standards for construction of educational facilities
303contained in s. 423 of the Florida Building Code and
304the State Requirements for Educational Facilities
305contained in rules adopted by the Department of
306Education, expired pursuant to its own terms,
307effective July 1, 2010.
308     Section 19.  Paragraph (f) of subsection (2) of section
30914.2015, Florida Statutes, is amended to read:
310     14.2015  Office of Tourism, Trade, and Economic
311Development; creation; powers and duties.-
312     (2)  The purpose of the Office of Tourism, Trade, and
313Economic Development is to assist the Governor in working with
314the Legislature, state agencies, business leaders, and economic
315development professionals to formulate and implement coherent
316and consistent policies and strategies designed to provide
317economic opportunities for all Floridians. To accomplish such
318purposes, the Office of Tourism, Trade, and Economic Development
319shall:
320     (f)1.  Administer the Florida Enterprise Zone Act under ss.
321290.001-290.016, the community contribution tax credit program
322under ss. 220.183 and 624.5105, the tax refund program for
323qualified target industry businesses under s. 288.106, the tax-
324refund program for qualified defense contractors and space
325flight business contractors under s. 288.1045, contracts for
326transportation projects under s. 288.063, the sports franchise
327facility programs under ss. 288.1162 and 288.11621, the
328professional golf hall of fame facility program under s.
329288.1168, the expedited permitting process under s. 403.973, the
330Rural Community Development Revolving Loan Fund under s.
331288.065, the Regional Rural Development Grants Program under s.
332288.018, the Certified Capital Company Act under s. 288.99, the
333Florida State Rural Development Council, the Rural Economic
334Development Initiative, and other programs that are specifically
335assigned to the office by law, by the appropriations process, or
336by the Governor. Notwithstanding any other provisions of law,
337the office may expend interest earned from the investment of
338program funds deposited in the Grants and Donations Trust Fund
339to contract for the administration of the programs, or portions
340of the programs, enumerated in this paragraph or assigned to the
341office by law, by the appropriations process, or by the
342Governor. Such expenditures shall be subject to review under
343chapter 216.
344     2.  The office may enter into contracts in connection with
345the fulfillment of its duties concerning the Florida First
346Business Bond Pool under chapter 159, tax incentives under
347chapters 212 and 220, tax incentives under the Certified Capital
348Company Act in chapter 288, foreign offices under chapter 288,
349the Enterprise Zone program under chapter 290, the Seaport
350Employment Training program under chapter 311, the Florida
351Professional Sports Team License Plates under chapter 320,
352Spaceport Florida under chapter 331, Expedited Permitting under
353chapter 403, and in carrying out other functions that are
354specifically assigned to the office by law, by the
355appropriations process, or by the Governor.
356Reviser's note.-Amended to conform to the repeal of s.
357288.99 by this act.
358     Section 20.  Paragraph (a) of subsection (1) of section
359212.05, Florida Statutes, is amended to read:
360     212.05  Sales, storage, use tax.-It is hereby declared to
361be the legislative intent that every person is exercising a
362taxable privilege who engages in the business of selling
363tangible personal property at retail in this state, including
364the business of making mail order sales, or who rents or
365furnishes any of the things or services taxable under this
366chapter, or who stores for use or consumption in this state any
367item or article of tangible personal property as defined herein
368and who leases or rents such property within the state.
369     (1)  For the exercise of such privilege, a tax is levied on
370each taxable transaction or incident, which tax is due and
371payable as follows:
372     (a)1.a.  At the rate of 6 percent of the sales price of
373each item or article of tangible personal property when sold at
374retail in this state, computed on each taxable sale for the
375purpose of remitting the amount of tax due the state, and
376including each and every retail sale.
377     b.  Each occasional or isolated sale of an aircraft, boat,
378mobile home, or motor vehicle of a class or type which is
379required to be registered, licensed, titled, or documented in
380this state or by the United States Government shall be subject
381to tax at the rate provided in this paragraph. The department
382shall by rule adopt any nationally recognized publication for
383valuation of used motor vehicles as the reference price list for
384any used motor vehicle which is required to be licensed pursuant
385to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
386party to an occasional or isolated sale of such a vehicle
387reports to the tax collector a sales price which is less than 80
388percent of the average loan price for the specified model and
389year of such vehicle as listed in the most recent reference
390price list, the tax levied under this paragraph shall be
391computed by the department on such average loan price unless the
392parties to the sale have provided to the tax collector an
393affidavit signed by each party, or other substantial proof,
394stating the actual sales price. Any party to such sale who
395reports a sales price less than the actual sales price is guilty
396of a misdemeanor of the first degree, punishable as provided in
397s. 775.082 or s. 775.083. The department shall collect or
398attempt to collect from such party any delinquent sales taxes.
399In addition, such party shall pay any tax due and any penalty
400and interest assessed plus a penalty equal to twice the amount
401of the additional tax owed. Notwithstanding any other provision
402of law, the Department of Revenue may waive or compromise any
403penalty imposed pursuant to this subparagraph.
404     2.  This paragraph does not apply to the sale of a boat or
405aircraft by or through a registered dealer under this chapter to
406a purchaser who, at the time of taking delivery, is a
407nonresident of this state, does not make his or her permanent
408place of abode in this state, and is not engaged in carrying on
409in this state any employment, trade, business, or profession in
410which the boat or aircraft will be used in this state, or is a
411corporation none of the officers or directors of which is a
412resident of, or makes his or her permanent place of abode in,
413this state, or is a noncorporate entity that has no individual
414vested with authority to participate in the management,
415direction, or control of the entity's affairs who is a resident
416of, or makes his or her permanent abode in, this state. For
417purposes of this exemption, either a registered dealer acting on
418his or her own behalf as seller, a registered dealer acting as
419broker on behalf of a seller, or a registered dealer acting as
420broker on behalf of the purchaser may be deemed to be the
421selling dealer. This exemption shall not be allowed unless:
422     a.  The purchaser removes a qualifying boat, as described
423in sub-subparagraph f., from the state within 90 days after the
424date of purchase or extension, or the purchaser removes a
425nonqualifying boat or an aircraft from this state within 10 days
426after the date of purchase or, when the boat or aircraft is
427repaired or altered, within 20 days after completion of the
428repairs or alterations;
429     b.  The purchaser, within 30 days from the date of
430departure, shall provide the department with written proof that
431the purchaser licensed, registered, titled, or documented the
432boat or aircraft outside the state. If such written proof is
433unavailable, within 30 days the purchaser shall provide proof
434that the purchaser applied for such license, title,
435registration, or documentation. The purchaser shall forward to
436the department proof of title, license, registration, or
437documentation upon receipt;
438     c.  The purchaser, within 10 days of removing the boat or
439aircraft from Florida, shall furnish the department with proof
440of removal in the form of receipts for fuel, dockage, slippage,
441tie-down, or hangaring from outside of Florida. The information
442so provided must clearly and specifically identify the boat or
443aircraft;
444     d.  The selling dealer, within 5 days of the date of sale,
445shall provide to the department a copy of the sales invoice,
446closing statement, bills of sale, and the original affidavit
447signed by the purchaser attesting that he or she has read the
448provisions of this section;
449     e.  The seller makes a copy of the affidavit a part of his
450or her record for as long as required by s. 213.35; and
451     f.  Unless the nonresident purchaser of a boat of 5 net
452tons of admeasurement or larger intends to remove the boat from
453this state within 10 days after the date of purchase or when the
454boat is repaired or altered, within 20 days after completion of
455the repairs or alterations, the nonresident purchaser shall
456apply to the selling dealer for a decal which authorizes 90 days
457after the date of purchase for removal of the boat. The
458nonresident purchaser of a qualifying boat may apply to the
459selling dealer within 60 days after the date of purchase for an
460extension decal that authorizes the boat to remain in this state
461for an additional 90 days, but not more than a total of 180
462days, before the nonresident purchaser is required to pay the
463tax imposed by this chapter. The department is authorized to
464issue decals in advance to dealers. The number of decals issued
465in advance to a dealer shall be consistent with the volume of
466the dealer's past sales of boats which qualify under this sub-
467subparagraph. The selling dealer or his or her agent shall mark
468and affix the decals to qualifying boats in the manner
469prescribed by the department, prior to delivery of the boat.
470     (I)  The department is hereby authorized to charge dealers
471a fee sufficient to recover the costs of decals issued, except
472the extension decal shall cost $425.
473     (II)  The proceeds from the sale of decals will be
474deposited into the administrative trust fund.
475     (III)  Decals shall display information to identify the
476boat as a qualifying boat under this sub-subparagraph,
477including, but not limited to, the decal's date of expiration.
478     (IV)  The department is authorized to require dealers who
479purchase decals to file reports with the department and may
480prescribe all necessary records by rule. All such records are
481subject to inspection by the department.
482     (V)  Any dealer or his or her agent who issues a decal
483falsely, fails to affix a decal, mismarks the expiration date of
484a decal, or fails to properly account for decals will be
485considered prima facie to have committed a fraudulent act to
486evade the tax and will be liable for payment of the tax plus a
487mandatory penalty of 200 percent of the tax, and shall be liable
488for fine and punishment as provided by law for a conviction of a
489misdemeanor of the first degree, as provided in s. 775.082 or s.
490775.083.
491     (VI)  Any nonresident purchaser of a boat who removes a
492decal prior to permanently removing the boat from the state, or
493defaces, changes, modifies, or alters a decal in a manner
494affecting its expiration date prior to its expiration, or who
495causes or allows the same to be done by another, will be
496considered prima facie to have committed a fraudulent act to
497evade the tax and will be liable for payment of the tax plus a
498mandatory penalty of 200 percent of the tax, and shall be liable
499for fine and punishment as provided by law for a conviction of a
500misdemeanor of the first degree, as provided in s. 775.082 or s.
501775.083.
502     (VII)  The department is authorized to adopt rules
503necessary to administer and enforce this subparagraph and to
504publish the necessary forms and instructions.
505     (VIII)  The department is hereby authorized to adopt
506emergency rules pursuant to s. 120.54(4) to administer and
507enforce the provisions of this subparagraph.
508
509If the purchaser fails to remove the qualifying boat from this
510state within the maximum 180 days after purchase or a
511nonqualifying boat or an aircraft from this state within 10 days
512after purchase or, when the boat or aircraft is repaired or
513altered, within 20 days after completion of such repairs or
514alterations, or permits the boat or aircraft to return to this
515state within 6 months from the date of departure, except as
516provided in s. 212.08(7)(fff) 212.08(7)(ggg), or if the
517purchaser fails to furnish the department with any of the
518documentation required by this subparagraph within the
519prescribed time period, the purchaser shall be liable for use
520tax on the cost price of the boat or aircraft and, in addition
521thereto, payment of a penalty to the Department of Revenue equal
522to the tax payable. This penalty shall be in lieu of the penalty
523imposed by s. 212.12(2). The maximum 180-day period following
524the sale of a qualifying boat tax-exempt to a nonresident may
525not be tolled for any reason.
526Reviser's note.-Amended to conform to the repeal of s.
527212.08(7)(ccc) by this act.
528     Section 21.  Paragraphs (k) and (y) of subsection (8) of
529section 213.053, Florida Statutes, are amended to read:
530     213.053  Confidentiality and information sharing.-
531     (8)   Notwithstanding any other provision of this section,
532the department may provide:
533     (k)1.  Payment information relative to chapters 199, 201,
534202, 212, 220, 221, and 624 to the Office of Tourism, Trade, and
535Economic Development, or its employees or agents that are
536identified in writing by the office to the department, in the
537administration of the tax refund program for qualified defense
538contractors and space flight business contractors authorized by
539s. 288.1045 and the tax refund program for qualified target
540industry businesses authorized by s. 288.106.
541     2.  Information relative to tax credits taken by a business
542under s. 220.191 and exemptions or tax refunds received by a
543business under s. 212.08(5)(j) to the Office of Tourism, Trade,
544and Economic Development, or its employees or agents that are
545identified in writing by the office to the department, in the
546administration and evaluation of the capital investment tax
547credit program authorized in s. 220.191 and the semiconductor,
548defense, and space tax exemption program authorized in s.
549212.08(5)(j).
550     3.  Information relative to tax credits taken by a taxpayer
551pursuant to the tax credit programs created in ss. 193.017;
552212.08(5)(g),(h),(n),(o) and (p); 212.08(15); 212.096; 212.097;
553212.098; 220.181; 220.182; 220.183; 220.184; 220.1845; 220.185;
554220.1895; 220.19; 220.191; 220.192; 220.193; 288.0656; 288.99;
555290.007; 376.30781; 420.5093; 420.5099; 550.0951; 550.26352;
556550.2704; 601.155; 624.509; 624.510; 624.5105; and 624.5107 to
557the Office of Tourism, Trade, and Economic Development, or its
558employees or agents that are identified in writing by the office
559to the department, for use in the administration or evaluation
560of such programs.
561     (y)  Information relative to s. ss. 212.08(7)(ccc) and
562220.192 to the Florida Energy and Climate Commission for use in
563the conduct of its official business.
564
565Disclosure of information under this subsection shall be
566pursuant to a written agreement between the executive director
567and the agency. Such agencies, governmental or nongovernmental,
568shall be bound by the same requirements of confidentiality as
569the Department of Revenue. Breach of confidentiality is a
570misdemeanor of the first degree, punishable as provided by s.
571775.082 or s. 775.083.
572Reviser's note.-Paragraph (k) is amended to conform to
573the repeal of s. 288.99 by this act, and paragraph (y)
574is amended to conform to the repeal of s.
575212.08(7)(ccc) by this act.
576     Section 22.  Paragraphs (a), (d), and (e) of subsection (1)
577of section 220.192, Florida Statutes, are amended to read:
578     220.192  Renewable energy technologies investment tax
579credit.-
580     (1)  DEFINITIONS.-For purposes of this section, the term:
581     (a)  "Biodiesel" means biodiesel as defined in former s.
582212.08(7)(ccc).
583     (d)  "Ethanol" means ethanol as defined in former s.
584212.08(7)(ccc).
585     (e)  "Hydrogen fuel cell" means hydrogen fuel cell as
586defined in former s. 212.08(7)(ccc).
587Reviser's note.-Amended to conform to the repeal of s.
588212.08(7)(ccc) by this act.
589     Section 23.  This act shall take effect on the 60th day
590after adjournment sine die of the session of the Legislature in
591which enacted.


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