HB 4099

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; repealing s. 212.031, F.S., relating to
4imposition of a tax on the rental or license fee
5charged for the use of commercial real property;
6amending ss. 212.0598, 212.0602, 288.1258, 338.234,
7and 341.840, F.S.; conforming cross-references;
8providing an effective date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  Section 212.031, Florida Statutes, is repealed.
13     Section 2.  Subsection (2) of section 212.0598, Florida
14Statutes, is amended to read:
15     212.0598  Special provisions; air carriers.-
16     (2)  The basis of the tax shall be the ratio of Florida
17mileage to total mileage as determined pursuant to chapter 220
18and this section. The ratio shall be determined at the close of
19the carrier's preceding fiscal year. However, during the fiscal
20year in which the air carrier begins initial operations in this
21state, the carrier may determine its mileage apportionment
22factor based on an estimated ratio of anticipated revenue miles
23in this state to anticipated total revenue miles. In such cases,
24the air carrier shall pay additional tax or apply for a refund
25based on the actual ratio for that year. The applicable ratio
26shall be applied each month to the carrier's total systemwide
27gross purchases of tangible personal property and services
28otherwise taxable in Florida. Additionally, the ratio shall be
29applied each month to the carrier's total systemwide payments
30for the lease or rental of, or license in, real property used by
31the carrier substantially for aircraft maintenance if that
32carrier employed, on average, during the previous calendar
33quarter in excess of 3,000 full-time equivalent maintenance or
34repair employees at one maintenance base that it leases, rents,
35or has a license in, in this state. In all other instances, the
36tax on real property leased, rented, or licensed by the carrier
37shall be as provided in s. 212.031.
38     Section 3.  Section 212.0602, Florida Statutes, is amended
39to read:
40     212.0602  Education; limited exemption.-To facilitate
41investment in education and job training, there is also exempt
42from the taxes levied under this chapter, subject to the
43provisions of this section, the purchase or lease of materials,
44equipment, and other items or the license in or lease of real
45property by any entity, institution, or organization that is
46primarily engaged in teaching students to perform any of the
47activities or services described in former s. 212.031(1)(a)9.,
48that conducts classes at a fixed location located in this state,
49that is licensed under chapter 1005, and that has at least 500
50enrolled students. Any entity, institution, or organization
51meeting the requirements of this section shall be deemed to
52qualify for the exemptions in former s. ss. 212.031(1)(a)9. and
53s. 212.08(5)(f) and (12), and to qualify for an exemption for
54its purchase or lease of materials, equipment, and other items
55used for education or demonstration of the school's curriculum,
56including supporting operations. Nothing in this section shall
57preclude an entity described in this section from qualifying for
58any other exemption provided for in this chapter.
59     Section 4.  Subsections (2) and (3) of section 288.1258,
60Florida Statutes, are amended to read:
61     288.1258  Entertainment industry qualified production
62companies; application procedure; categories; duties of the
63Department of Revenue; records and reports.-
64     (2)  APPLICATION PROCEDURE.-
65     (a)  The Department of Revenue will review all submitted
66applications for the required information. Within 10 working
67days after the receipt of a properly completed application, the
68Department of Revenue will forward the completed application to
69the Office of Film and Entertainment for approval.
70     (b)1.  The Office of Film and Entertainment shall establish
71a process by which an entertainment industry production company
72may be approved by the office as a qualified production company
73and may receive a certificate of exemption from the Department
74of Revenue for the sales and use tax exemptions under ss.
75212.031, 212.06, and 212.08.
76     2.  Upon determination by the Office of Film and
77Entertainment that a production company meets the established
78approval criteria and qualifies for exemption, the Office of
79Film and Entertainment shall return the approved application or
80application renewal or extension to the Department of Revenue,
81which shall issue a certificate of exemption.
82     3.  The Office of Film and Entertainment shall deny an
83application or application for renewal or extension from a
84production company if it determines that the production company
85does not meet the established approval criteria.
86     (c)  The Office of Film and Entertainment shall develop,
87with the cooperation of the Department of Revenue and local
88government entertainment industry promotion agencies, a
89standardized application form for use in approving qualified
90production companies.
91     1.  The application form shall include, but not be limited
92to, production-related information on employment, proposed
93budgets, planned purchases of items exempted from sales and use
94taxes under ss. 212.031, 212.06, and 212.08, a signed
95affirmation from the applicant that any items purchased for
96which the applicant is seeking a tax exemption are intended for
97use exclusively as an integral part of entertainment industry
98preproduction, production, or postproduction activities engaged
99in primarily in this state, and a signed affirmation from the
100Office of Film and Entertainment that the information on the
101application form has been verified and is correct. In lieu of
102information on projected employment, proposed budgets, or
103planned purchases of exempted items, a production company
104seeking a 1-year certificate of exemption may submit summary
105historical data on employment, production budgets, and purchases
106of exempted items related to production activities in this
107state. Any information gathered from production companies for
108the purposes of this section shall be considered confidential
109taxpayer information and shall be disclosed only as provided in
110s. 213.053.
111     2.  The application form may be distributed to applicants
112by the Office of Film and Entertainment or local film
113commissions.
114     (d)  All applications, renewals, and extensions for
115designation as a qualified production company shall be processed
116by the Office of Film and Entertainment.
117     (e)  In the event that the Department of Revenue determines
118that a production company no longer qualifies for a certificate
119of exemption, or has used a certificate of exemption for
120purposes other than those authorized by this section and chapter
121212, the Department of Revenue shall revoke the certificate of
122exemption of that production company, and any sales or use taxes
123exempted on items purchased or leased by the production company
124during the time such company did not qualify for a certificate
125of exemption or improperly used a certificate of exemption shall
126become immediately due to the Department of Revenue, along with
127interest and penalty as provided by s. 212.12. In addition to
128the other penalties imposed by law, any person who knowingly and
129willfully falsifies an application, or uses a certificate of
130exemption for purposes other than those authorized by this
131section and chapter 212, commits a felony of the third degree,
132punishable as provided in ss. 775.082, 775.083, and 775.084.
133     (3)  CATEGORIES.-
134     (a)1.  A production company may be qualified for
135designation as a qualified production company for a period of 1
136year if the company has operated a business in Florida at a
137permanent address for a period of 12 consecutive months. Such a
138qualified production company shall receive a single 1-year
139certificate of exemption from the Department of Revenue for the
140sales and use tax exemptions under ss. 212.031, 212.06, and
141212.08, which certificate shall expire 1 year after issuance or
142upon the cessation of business operations in the state, at which
143time the certificate shall be surrendered to the Department of
144Revenue.
145     2.  The Office of Film and Entertainment shall develop a
146method by which a qualified production company may annually
147renew a 1-year certificate of exemption for a period of up to 5
148years without requiring the production company to resubmit a new
149application during that 5-year period.
150     3.  Any qualified production company may submit a new
151application for a 1-year certificate of exemption upon the
152expiration of that company's certificate of exemption.
153     (b)1.  A production company may be qualified for
154designation as a qualified production company for a period of 90
155days. Such production company shall receive a single 90-day
156certificate of exemption from the Department of Revenue for the
157sales and use tax exemptions under ss. 212.031, 212.06, and
158212.08, which certificate shall expire 90 days after issuance,
159with extensions contingent upon approval of the Office of Film
160and Entertainment. The certificate shall be surrendered to the
161Department of Revenue upon its expiration.
162     2.  Any production company may submit a new application for
163a 90-day certificate of exemption upon the expiration of that
164company's certificate of exemption.
165     Section 5.  Section 338.234, Florida Statutes, is amended
166to read:
167     338.234  Granting concessions or selling along the turnpike
168system; immunity from taxation.-
169     (1)  The department may enter into contracts or licenses
170with any person for the sale of services or products or business
171opportunities on the turnpike system, or the turnpike enterprise
172may sell services, products, or business opportunities on the
173turnpike system, which benefit the traveling public or provide
174additional revenue to the turnpike system. Services, business
175opportunities, and products authorized to be sold include, but
176are not limited to, motor fuel, vehicle towing, and vehicle
177maintenance services; food with attendant nonalcoholic
178beverages; lodging, meeting rooms, and other business services
179opportunities; advertising and other promotional opportunities,
180which advertising and promotions must be consistent with the
181dignity and integrity of the state; state lottery tickets sold
182by authorized retailers; games and amusements that operate by
183the application of skill, not including games of chance as
184defined in s. 849.16 or other illegal gambling games; Florida
185citrus, goods promoting the state, or handmade goods produced
186within the state; and travel information, tickets, reservations,
187or other related services. However, the department, pursuant to
188the grants of authority to the turnpike enterprise under this
189section, shall not exercise the power of eminent domain solely
190for the purpose of acquiring real property in order to provide
191business services or opportunities, such as lodging and meeting-
192room space on the turnpike system.
193     (2)  The effectuation of the authorized purposes of the
194Florida Intrastate Highway System and Florida Turnpike
195Enterprise, created under this chapter, is for the benefit of
196the people of the state, for the increase of their commerce and
197prosperity, and for the improvement of their health and living
198conditions; and, because the system and enterprise perform
199essential government functions in effectuating such purposes,
200neither the turnpike enterprise nor any nongovernment lessee or
201licensee renting, leasing, or licensing real property from the
202turnpike enterprise, pursuant to an agreement authorized by this
203section, are required to pay any commercial rental tax imposed
204under s. 212.031 on any capital improvements constructed,
205improved, acquired, installed, or used for such purposes.
206     Section 6.  Paragraph (a) of subsection (3) of section
207341.840, Florida Statutes, is amended to read:
208     341.840  Tax exemption.-
209     (3)(a)  Purchases or leases of tangible personal property
210or real property by the authority, excluding agents of the
211authority, are exempt from taxes imposed by chapter 212 as
212provided in s. 212.08(6). Purchases or leases of tangible
213personal property that is incorporated into the high-speed rail
214system as a component part thereof, as determined by the
215authority, by agents of the authority or the owner of the high-
216speed rail system are exempt from sales or use taxes imposed by
217chapter 212. Leases, rentals, or licenses to use real property
218granted to agents of the authority or the owner of the high-
219speed rail system are exempt from taxes imposed by s. 212.031 if
220the real property becomes part of such system. The exemptions
221granted in this subsection do not apply to sales, leases, or
222licenses by the authority, agents of the authority, or the owner
223of the high-speed rail system.
224     Section 7.  This act shall take effect July 1, 2012.


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