Florida Senate - 2015 COMMITTEE AMENDMENT
Bill No. HB 33-A, 1st Eng.
Ì496616>Î496616
LEGISLATIVE ACTION
Senate . House
Comm: RE .
06/11/2015 .
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The Committee on Appropriations (Hukill and Benacquisto)
recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (d) is added to subsection (2) of
6 section 193.0235, Florida Statutes, to read:
7 193.0235 Ad valorem taxes and non-ad valorem assessments
8 against subdivision property.—
9 (2) As used in this section, the term “common element”
10 includes:
11 (d) Property located within the same county as the
12 subdivision and used for at least 10 years exclusively for the
13 benefit of lot owners within the subdivision.
14 Section 2. Effective October 1, 2015, paragraphs (a) and
15 (b) of subsection (1) of section 202.12, Florida Statutes, are
16 amended to read:
17 202.12 Sales of communications services.—The Legislature
18 finds that every person who engages in the business of selling
19 communications services at retail in this state is exercising a
20 taxable privilege. It is the intent of the Legislature that the
21 tax imposed by chapter 203 be administered as provided in this
22 chapter.
23 (1) For the exercise of such privilege, a tax is levied on
24 each taxable transaction, and the tax is due and payable as
25 follows:
26 (a) Except as otherwise provided in this subsection, at the
27 a rate of 4.92 6.65 percent applied to the sales price of the
28 communications service that which:
29 1. Originates and terminates in this state, or
30 2. Originates or terminates in this state and is charged to
31 a service address in this state,
32
33 when sold at retail, computed on each taxable sale for the
34 purpose of remitting the tax due. The gross receipts tax imposed
35 by chapter 203 shall be collected on the same taxable
36 transactions and remitted with the tax imposed by this
37 paragraph. If no tax is imposed by this paragraph due to the
38 exemption provided under by reason of s. 202.125(1), the tax
39 imposed by chapter 203 shall nevertheless be collected and
40 remitted in the manner and at the time prescribed for tax
41 collections and remittances under this chapter.
42 (b) At the rate of 9.07 10.8 percent applied to on the
43 retail sales price of any direct-to-home satellite service
44 received in this state. The proceeds of the tax imposed under
45 this paragraph shall be accounted for and distributed in
46 accordance with s. 202.18(2). The gross receipts tax imposed by
47 chapter 203 shall be collected on the same taxable transactions
48 and remitted with the tax imposed by this paragraph.
49 Section 3. Effective October 1, 2015, section 202.12001,
50 Florida Statutes, is amended to read:
51 202.12001 Combined rate for tax collected pursuant to ss.
52 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
53 2010-149, Laws of Florida, the dealer of communication services
54 may collect a combined rate of 5.07 6.8 percent, composed
55 comprised of the 4.92 6.65 percent and 0.15 percent rates
56 required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
57 if as long as the provider properly reflects the tax collected
58 with respect to the two provisions as required in the return to
59 the department of Revenue.
60 Section 4. Effective November 1, 2015, subsection (2) of
61 section 202.18, Florida Statutes, is amended to read:
62 202.18 Allocation and disposition of tax proceeds.—The
63 proceeds of the communications services taxes remitted under
64 this chapter shall be treated as follows:
65 (2) The proceeds of the taxes remitted under s.
66 202.12(1)(b) shall be allocated divided as follows:
67 (a) The portion of the such proceeds which constitutes
68 gross receipts taxes, imposed at the rate prescribed in chapter
69 203, shall be deposited as provided by law and in accordance
70 with s. 9, Art. XII of the State Constitution.
71 (b) Fifty-five and nine-tenths Sixty-three percent of the
72 remainder shall be allocated to the state and distributed
73 pursuant to s. 212.20(6), except that the proceeds allocated
74 pursuant to s. 212.20(6)(d)2. shall be prorated to the
75 participating counties in the same proportion as that month’s
76 collection of the taxes and fees imposed pursuant to chapter 212
77 and paragraph (1)(b).
78 (c)1. During each calendar year, the remaining portion of
79 the such proceeds shall be transferred to the Local Government
80 Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such
81 proceeds shall be allocated in the same proportion as the
82 allocation of total receipts of the half-cent sales tax under s.
83 218.61 and the emergency distribution under s. 218.65 in the
84 prior state fiscal year. Thirty percent of such proceeds shall
85 be distributed pursuant to s. 218.67.
86 2. The proportion of the proceeds allocated based on the
87 emergency distribution under s. 218.65 shall be distributed
88 pursuant to s. 218.65.
89 3. In each calendar year, the proportion of the proceeds
90 allocated based on the half-cent sales tax under s. 218.61 shall
91 be allocated to each county in the same proportion as the
92 county’s percentage of total sales tax allocation for the prior
93 state fiscal year and distributed pursuant to s. 218.62.
94 4. The department shall distribute the appropriate amount
95 to each municipality and county each month at the same time that
96 local communications services taxes are distributed pursuant to
97 subsection (3).
98 Section 5. Effective October 1, 2015, subsection (1) of
99 section 202.27, Florida Statutes, is amended to read:
100 202.27 Return filing; rules for self-accrual.—
101 (1) For the purpose of ascertaining the amount of tax
102 payable under this chapter and chapter 203, each every dealer
103 must has the duty to file a return and remit the taxes required
104 to be collected in any calendar month to the department, on or
105 before the 20th day of the subsequent month, upon forms prepared
106 and furnished by the department or in a format prescribed by it.
107 The department shall, by rule, prescribe the information to be
108 furnished by taxpayers on such returns. For the purpose of
109 determining the taxes required to be remitted under this
110 subsection, a dealer may elect to use an alternative-period
111 basis. As used in this subsection, the term “alternative-period
112 basis” means any month-long period, other than a calendar month,
113 with an end date on or after the 15th day of the calendar month.
114 The election shall be made on forms prepared and furnished by
115 the department or in a format prescribed by the department. A
116 dealer making such election is bound by the election for at
117 least 12 months. If an election is made, the dealer must file a
118 return and remit the taxes required to be collected in the
119 chosen alternative-period basis to the department on or before
120 the 20th day of the subsequent month.
121 Section 6. Effective October 1, 2015, paragraph (d) is
122 added to subsection (1) of section 202.28, Florida Statutes, to
123 read:
124 202.28 Credit for collecting tax; penalties.—
125 (1) Except as otherwise provided in s. 202.22, for the
126 purpose of compensating persons providing communications
127 services for the keeping of prescribed records, the filing of
128 timely tax returns, and the proper accounting and remitting of
129 taxes, persons collecting taxes imposed under this chapter and
130 under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 percent
131 of the amount of the tax due and accounted for and remitted to
132 the department.
133 (d) A disallowance of a collection allowance based on a
134 delinquent tax payment is limited to the percentage of the total
135 tax due which was delinquent when the payment was remitted to
136 the department. The taxpayer has the burden to demonstrate the
137 percentage of the payment which is not delinquent if that
138 percentage is not readily evident at the time of payment.
139 Section 7. The amendments made by this act to ss. 202.27
140 and 202.28, Florida Statutes, are remedial in nature and apply
141 retroactively, but do not provide a basis for an assessment of
142 any unpaid tax or create a right to a refund of or credit for
143 any tax paid before October 1, 2015. Communications services tax
144 returns filed by dealers on an alternative-period basis before
145 October 1, 2015, are deemed to have been filed pursuant to the
146 election provided in s. 202.27(1), Florida Statutes, as amended
147 by this act.
148 Section 8. Effective October 1, 2015, section 203.001,
149 Florida Statutes, is amended to read:
150 203.001 Combined rate for tax collected pursuant to ss.
151 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
152 2010-149, Laws of Florida, the dealer of communication services
153 may collect a combined rate of 5.07 6.8 percent, composed
154 comprised of the 4.92 6.65 percent and 0.15 percent rates
155 required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
156 if as long as the provider properly reflects the tax collected
157 with respect to the two provisions as required in the return to
158 the Department of Revenue.
159 Section 9. The amendments made by this act to ss.
160 202.12(1), 202.12001, and 203.001, Florida Statutes, apply to
161 taxable transactions on bills for communications services dated
162 on or after October 1, 2015.
163 Section 10. Paragraph (e) is added to subsection (1) of
164 section 206.9825, Florida Statutes, to read:
165 206.9825 Aviation fuel tax.—
166 (1)
167 (e)1. Sales of aviation fuel to, and exclusively used for
168 flight training through a school of aeronautics or college of
169 aviation by, a college based in this state which is a tax-exempt
170 organization under s. 501(c)(3) of the Internal Revenue Code or
171 a university based in this state are exempt from the tax imposed
172 by this part if the college or university:
173 a. Is accredited by or has applied for accreditation by the
174 Aviation Accreditation Board International; and
175 b. Offers a graduate program in aeronautical or aerospace
176 engineering or offers flight training through a school of
177 aeronautics or college of aviation.
178 2. A licensed wholesaler or terminal supplier that sells
179 aviation fuel to a college or university qualified under this
180 paragraph and that does not collect the aviation fuel tax from
181 the college or university on such sale may receive an ultimate
182 vendor credit for the 6.9-cent excise tax previously paid on the
183 aviation fuel delivered to such college or university.
184 3. A college or university qualified under this paragraph
185 which purchases fuel from a retail supplier, including a fixed
186 base operator, and pays the 6.9-cent excise tax on the purchase
187 may apply for and receive a refund of the aviation fuel tax
188 paid.
189 Section 11. Subsections (29) and (32) of section 212.02,
190 Florida Statutes, are amended to read:
191 212.02 Definitions.—The following terms and phrases when
192 used in this chapter have the meanings ascribed to them in this
193 section, except where the context clearly indicates a different
194 meaning:
195 (29) “Livestock” includes all animals of the equine,
196 bovine, or swine class, including goats, sheep, mules, horses,
197 hogs, cattle, ostriches, and other grazing animals raised for
198 commercial purposes. The term “livestock” shall also includes
199 all aquaculture products, as defined in s. 597.0015 and
200 identified by the Department of Agriculture and Consumer
201 Services pursuant to s. 597.003, include fish raised for
202 commercial purposes.
203 (32) “Agricultural production” means the production of
204 plants and animals useful to humans, including the preparation,
205 planting, cultivating, or harvesting of these products or any
206 other practices necessary to accomplish production through the
207 harvest phase, including storage of raw products on a farm. The
208 term and includes aquaculture, horticulture, floriculture,
209 viticulture, forestry, dairy, livestock, poultry, bees, and any
210 and all forms of farm products and farm production.
211 Section 12. Paragraph (a) of subsection (2) of section
212 212.04, Florida Statutes, is amended to read:
213 212.04 Admissions tax; rate, procedure, enforcement.—
214 (2)(a) A tax may not be levied on:
215 1. Admissions to athletic or other events sponsored by
216 elementary schools, junior high schools, middle schools, high
217 schools, community colleges, public or private colleges and
218 universities, deaf and blind schools, facilities of the youth
219 services programs of the Department of Children and Families,
220 and state correctional institutions if only student, faculty, or
221 inmate talent is used. However, this exemption does not apply to
222 admission to athletic events sponsored by a state university,
223 and the proceeds of the tax collected on such admissions shall
224 be retained and used by each institution to support women’s
225 athletics as provided in s. 1006.71(2)(c).
226 2. Dues, membership fees, and admission charges imposed by
227 not-for-profit sponsoring organizations. To receive this
228 exemption, the sponsoring organization must qualify as a not
229 for-profit entity under s. 501(c)(3) of the Internal Revenue
230 Code of 1954, as amended.
231 3. Admission charges to an event sponsored by a
232 governmental entity, sports authority, or sports commission if
233 held in a convention hall, exhibition hall, auditorium, stadium,
234 theater, arena, civic center, performing arts center, or
235 publicly owned recreational facility and if 100 percent of the
236 risk of success or failure lies with the sponsor of the event
237 and 100 percent of the funds at risk for the event belong to the
238 sponsor, and student or faculty talent is not exclusively used.
239 As used in this subparagraph, the terms “sports authority” and
240 “sports commission” mean a nonprofit organization that is exempt
241 from federal income tax under s. 501(c)(3) of the Internal
242 Revenue Code and that contracts with a county or municipal
243 government for the purpose of promoting and attracting sports
244 tourism events to the community with which it contracts.
245 4. An admission paid by a student, or on the student’s
246 behalf, to any required place of sport or recreation if the
247 student’s participation in the sport or recreational activity is
248 required as a part of a program or activity sponsored by, and
249 under the jurisdiction of, the student’s educational institution
250 if his or her attendance is as a participant and not as a
251 spectator.
252 5. Admissions to the National Football League championship
253 game or Pro Bowl; admissions to any semifinal game or
254 championship game of a national collegiate tournament;
255 admissions to a Major League Baseball, Major League Soccer,
256 National Basketball Association, or National Hockey League all
257 star game; admissions to the Major League Baseball Home Run
258 Derby held before the Major League Baseball All-Star Game; or
259 admissions to National Basketball Association all-star events
260 produced by the National Basketball Association and held at a
261 facility such as an arena, convention center, or municipal
262 facility.
263 6. A participation fee or sponsorship fee imposed by a
264 governmental entity as described in s. 212.08(6) for an athletic
265 or recreational program if the governmental entity by itself, or
266 in conjunction with an organization exempt under s. 501(c)(3) of
267 the Internal Revenue Code of 1954, as amended, sponsors,
268 administers, plans, supervises, directs, and controls the
269 athletic or recreational program.
270 7. Admissions to live theater, live opera, or live ballet
271 productions in this state which are sponsored by an organization
272 that has received a determination from the Internal Revenue
273 Service that the organization is exempt from federal income tax
274 under s. 501(c)(3) of the Internal Revenue Code of 1954, as
275 amended, if the organization actively participates in planning
276 and conducting the event, is responsible for the safety and
277 success of the event, is organized for the purpose of sponsoring
278 live theater, live opera, or live ballet productions in this
279 state, has more than 10,000 subscribing members and has among
280 the stated purposes in its charter the promotion of arts
281 education in the communities it serves, and will receive at
282 least 20 percent of the net profits, if any, of the events the
283 organization sponsors and will bear the risk of at least 20
284 percent of the losses, if any, from the events it sponsors if
285 the organization employs other persons as agents to provide
286 services in connection with a sponsored event. Before March 1 of
287 each year, such organization may apply to the department for a
288 certificate of exemption for admissions to such events sponsored
289 in this state by the organization during the immediately
290 following state fiscal year. The application must state the
291 total dollar amount of admissions receipts collected by the
292 organization or its agents from such events in this state
293 sponsored by the organization or its agents in the year
294 immediately preceding the year in which the organization applies
295 for the exemption. Such organization shall receive the exemption
296 only to the extent of $1.5 million multiplied by the ratio that
297 such receipts bear to the total of such receipts of all
298 organizations applying for the exemption in such year; however,
299 such exemption granted to any organization may not exceed 6
300 percent of such admissions receipts collected by the
301 organization or its agents in the year immediately preceding the
302 year in which the organization applies for the exemption. Each
303 organization receiving the exemption shall report each month to
304 the department the total admissions receipts collected from such
305 events sponsored by the organization during the preceding month
306 and shall remit to the department an amount equal to 6 percent
307 of such receipts reduced by any amount remaining under the
308 exemption. Tickets for such events sold by such organizations
309 may not reflect the tax otherwise imposed under this section.
310 8. Entry fees for participation in freshwater fishing
311 tournaments.
312 9. Participation or entry fees charged to participants in a
313 game, race, or other sport or recreational event if spectators
314 are charged a taxable admission to such event.
315 10. Admissions to any postseason collegiate football game
316 sanctioned by the National Collegiate Athletic Association.
317 11. Admissions to and membership fees for gun clubs. For
318 purposes of this subparagraph, the term “gun club” means an
319 organization whose primary purpose is to offer its members
320 access to one or more shooting ranges for target or skeet
321 shooting.
322 Section 13. Subsection (5) of section 212.05, Florida
323 Statutes, is amended to read:
324 212.05 Sales, storage, use tax.—It is hereby declared to be
325 the legislative intent that every person is exercising a taxable
326 privilege who engages in the business of selling tangible
327 personal property at retail in this state, including the
328 business of making mail order sales, or who rents or furnishes
329 any of the things or services taxable under this chapter, or who
330 stores for use or consumption in this state any item or article
331 of tangible personal property as defined herein and who leases
332 or rents such property within the state.
333 (5) Notwithstanding any other provision of this chapter,
334 the maximum amount of tax imposed under this chapter and
335 collected on each sale or use of a boat in this state may not
336 exceed $18,000 and on each repair of a boat in this state may
337 not exceed $60,000.
338 Section 14. Subsection (3), paragraphs (a) and (p) of
339 subsection (5), and paragraphs (r) and (ll) of subsection (7) of
340 section 212.08, Florida Statutes, are amended, and paragraph
341 (nnn) is added to subsection (7) of that section, to read:
342 212.08 Sales, rental, use, consumption, distribution, and
343 storage tax; specified exemptions.—The sale at retail, the
344 rental, the use, the consumption, the distribution, and the
345 storage to be used or consumed in this state of the following
346 are hereby specifically exempt from the tax imposed by this
347 chapter.
348 (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—
349 (a) The There shall be no tax may not be imposed on the
350 sale, rental, lease, use, consumption, repair, or storage for
351 use in this state of power farm equipment or irrigation
352 equipment, including replacement parts and accessories for power
353 farm equipment or irrigation equipment, which are used
354 exclusively on a farm or in a forest in the agricultural
355 production of crops or products as produced by those
356 agricultural industries included in s. 570.02(1), or for fire
357 prevention and suppression work with respect to such crops or
358 products. Harvesting may not be construed to include processing
359 activities. This exemption is not forfeited by moving farm
360 equipment between farms or forests.
361 (b) The tax may not be imposed on that portion of the sales
362 price below $20,000 for a trailer weighing 12,000 pounds or less
363 and purchased by a farmer for exclusive use in agricultural
364 production or to transport farm products from his or her farm to
365 the place where the farmer transfers ownership of the farm
366 products to another. This exemption is not forfeited by using a
367 trailer to transport the farmer’s farm equipment. The exemption
368 provided under this paragraph does not apply to the lease or
369 rental of a trailer.
370 (c) The exemptions provided in paragraphs (a) and (b) are
371 However, this exemption shall not be allowed unless the
372 purchaser, renter, or lessee signs a certificate stating that
373 the farm equipment is to be used exclusively on a farm or in a
374 forest for agricultural production or for fire prevention and
375 suppression, as required under by this subsection. Possession by
376 a seller, lessor, or other dealer of a written certification by
377 the purchaser, renter, or lessee certifying the purchaser’s,
378 renter’s, or lessee’s entitlement to an exemption permitted by
379 this subsection relieves the seller from the responsibility of
380 collecting the tax on the nontaxable amounts, and the department
381 shall look solely to the purchaser for recovery of such tax if
382 it determines that the purchaser was not entitled to the
383 exemption.
384 (5) EXEMPTIONS; ACCOUNT OF USE.—
385 (a) Items in agricultural use and certain nets.—There are
386 exempt from the tax imposed by this chapter nets designed and
387 used exclusively by commercial fisheries; disinfectants,
388 fertilizers, insecticides, pesticides, herbicides, fungicides,
389 and weed killers used for application on crops or groves,
390 including commercial nurseries and home vegetable gardens, used
391 in dairy barns or on poultry farms for the purpose of protecting
392 poultry or livestock, or used directly on poultry or livestock;
393 portable containers or movable receptacles in which portable
394 containers are placed, used for processing farm products; field
395 and garden seeds, including flower seeds; nursery stock,
396 seedlings, cuttings, or other propagative material purchased for
397 growing stock; seeds, seedlings, cuttings, and plants used to
398 produce food for human consumption; cloth, plastic, and other
399 similar materials used for shade, mulch, or protection from
400 frost or insects on a farm; stakes used by a farmer to support
401 plants during agricultural production; generators used on
402 poultry farms; and liquefied petroleum gas or other fuel used to
403 heat a structure in which started pullets or broilers are
404 raised; however, such exemption is shall not be allowed unless
405 the purchaser or lessee signs a certificate stating that the
406 item to be exempted is for the exclusive use designated herein.
407 Also exempt are cellophane wrappers, glue for tin and glass
408 (apiarists), mailing cases for honey, shipping cases, window
409 cartons, and baling wire and twine used for baling hay, when
410 used by a farmer to contain, produce, or process an agricultural
411 commodity.
412 (p) Community contribution tax credit for donations.—
413 1. Authorization.—Persons who are registered with the
414 department under s. 212.18 to collect or remit sales or use tax
415 and who make donations to eligible sponsors are eligible for tax
416 credits against their state sales and use tax liabilities as
417 provided in this paragraph:
418 a. The credit shall be computed as 50 percent of the
419 person’s approved annual community contribution.
420 b. The credit shall be granted as a refund against state
421 sales and use taxes reported on returns and remitted in the 12
422 months preceding the date of application to the department for
423 the credit as required in sub-subparagraph 3.c. If the annual
424 credit is not fully used through such refund because of
425 insufficient tax payments during the applicable 12-month period,
426 the unused amount may be included in an application for a refund
427 made pursuant to sub-subparagraph 3.c. in subsequent years
428 against the total tax payments made for such year. Carryover
429 credits may be applied for a 3-year period without regard to any
430 time limitation that would otherwise apply under s. 215.26.
431 c. A person may not receive more than $200,000 in annual
432 tax credits for all approved community contributions made in any
433 one year.
434 d. All proposals for the granting of the tax credit require
435 the prior approval of the Department of Economic Opportunity.
436 e. The total amount of tax credits which may be granted for
437 all programs approved under this paragraph, s. 220.183, and s.
438 624.5105 is $18.4 million in fiscal year 2015-2016 and $19
439 million in fiscal year 2016-2017 annually for projects that
440 provide housing for persons with special needs or homeownership
441 opportunities for low-income households or very-low-income
442 households as those terms are defined in s. 420.9071 and $3.5
443 million annually for all other projects. As used in this
444 paragraph, the term “person with special needs” has the same
445 meaning as in s. 420.0004 and the terms “low-income person,”
446 “low-income household,” “very-low-income person,” and “very-low
447 income household” have the same meaning as in s. 420.9071.
448 f. A person who is eligible to receive the credit provided
449 in this paragraph, s. 220.183, or s. 624.5105 may receive the
450 credit only under one section of the person’s choice.
451 2. Eligibility requirements.—
452 a. A community contribution by a person must be in the
453 following form:
454 (I) Cash or other liquid assets;
455 (II) Real property;
456 (III) Goods or inventory; or
457 (IV) Other physical resources identified by the Department
458 of Economic Opportunity.
459 b. All community contributions must be reserved exclusively
460 for use in a project. As used in this sub-subparagraph, the term
461 “project” means activity undertaken by an eligible sponsor which
462 is designed to construct, improve, or substantially rehabilitate
463 housing that is affordable to low-income households or very-low
464 income households as those terms are defined in s. 420.9071;
465 designed to provide housing opportunities for persons with
466 special needs; designed to provide commercial, industrial, or
467 public resources and facilities; or designed to improve
468 entrepreneurial and job-development opportunities for low-income
469 persons. A project may be the investment necessary to increase
470 access to high-speed broadband capability in a rural community
471 that had an enterprise zone designated pursuant to chapter 290
472 as of May 1, 2015 rural communities with enterprise zones,
473 including projects that result in improvements to communications
474 assets that are owned by a business. A project may include the
475 provision of museum educational programs and materials that are
476 directly related to a project approved between January 1, 1996,
477 and December 31, 1999, and located in an area which was in an
478 enterprise zone designated pursuant to s. 290.0065 as of May 1,
479 2015. This paragraph does not preclude projects that propose to
480 construct or rehabilitate housing for low-income households or
481 very-low-income households on scattered sites or housing
482 opportunities for persons with special needs. With respect to
483 housing, contributions may be used to pay the following eligible
484 special needs, low-income, and very-low-income housing-related
485 activities:
486 (I) Project development impact and management fees for
487 special needs, low-income, or very-low-income housing projects;
488 (II) Down payment and closing costs for persons with
489 special needs, low-income persons, and very-low-income persons,
490 as those terms are defined in s. 420.9071;
491 (III) Administrative costs, including housing counseling
492 and marketing fees, not to exceed 10 percent of the community
493 contribution, directly related to special needs, low-income, or
494 very-low-income projects; and
495 (IV) Removal of liens recorded against residential property
496 by municipal, county, or special district local governments if
497 satisfaction of the lien is a necessary precedent to the
498 transfer of the property to a low-income person or very-low
499 income person, as those terms are defined in s. 420.9071, for
500 the purpose of promoting home ownership. Contributions for lien
501 removal must be received from a nonrelated third party.
502 c. The project must be undertaken by an “eligible sponsor,”
503 which includes:
504 (I) A community action program;
505 (II) A nonprofit community-based development organization
506 whose mission is the provision of housing for persons with
507 specials needs, low-income households, or very-low-income
508 households or increasing entrepreneurial and job-development
509 opportunities for low-income persons;
510 (III) A neighborhood housing services corporation;
511 (IV) A local housing authority created under chapter 421;
512 (V) A community redevelopment agency created under s.
513 163.356;
514 (VI) A historic preservation district agency or
515 organization;
516 (VII) A regional workforce board;
517 (VIII) A direct-support organization as provided in s.
518 1009.983;
519 (IX) An enterprise zone development agency created under s.
520 290.0056;
521 (X) A community-based organization incorporated under
522 chapter 617 which is recognized as educational, charitable, or
523 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
524 and whose bylaws and articles of incorporation include
525 affordable housing, economic development, or community
526 development as the primary mission of the corporation;
527 (XI) Units of local government;
528 (XII) Units of state government; or
529 (XIII) Any other agency that the Department of Economic
530 Opportunity designates by rule.
531
532 A contributing person may not have a financial interest in the
533 eligible sponsor.
534 d. The project must be located in an area which was in an
535 designated an enterprise zone designated pursuant to chapter 290
536 as of May 1, 2015, or a Front Porch Florida Community, unless
537 the project increases access to high-speed broadband capability
538 in a rural community that had an enterprise zone designated
539 pursuant to chapter 290 as of May 1, 2015, for rural communities
540 that have enterprise zones but is physically located outside the
541 designated rural zone boundaries. Any project designed to
542 construct or rehabilitate housing for low-income households or
543 very-low-income households or housing opportunities for persons
544 with special needs as those terms are defined in s. 420.9071 is
545 exempt from the area requirement of this sub-subparagraph.
546 e.(I) If, during the first 10 business days of the state
547 fiscal year, eligible tax credit applications for projects that
548 provide housing opportunities for persons with special needs or
549 homeownership opportunities for low-income households or very
550 low-income households as those terms are defined in s. 420.9071
551 are received for less than the annual tax credits available for
552 those projects, the Department of Economic Opportunity shall
553 grant tax credits for those applications and grant remaining tax
554 credits on a first-come, first-served basis for subsequent
555 eligible applications received before the end of the state
556 fiscal year. If, during the first 10 business days of the state
557 fiscal year, eligible tax credit applications for projects that
558 provide housing opportunities for persons with special needs or
559 homeownership opportunities for low-income households or very
560 low-income households as those terms are defined in s. 420.9071
561 are received for more than the annual tax credits available for
562 those projects, the Department of Economic Opportunity shall
563 grant the tax credits for those applications as follows:
564 (A) If tax credit applications submitted for approved
565 projects of an eligible sponsor do not exceed $200,000 in total,
566 the credits shall be granted in full if the tax credit
567 applications are approved.
568 (B) If tax credit applications submitted for approved
569 projects of an eligible sponsor exceed $200,000 in total, the
570 amount of tax credits granted pursuant to sub-sub-sub
571 subparagraph (A) shall be subtracted from the amount of
572 available tax credits, and the remaining credits shall be
573 granted to each approved tax credit application on a pro rata
574 basis.
575 (II) If, during the first 10 business days of the state
576 fiscal year, eligible tax credit applications for projects other
577 than those that provide housing opportunities for persons with
578 special needs or homeownership opportunities for low-income
579 households or very-low-income households as those terms are
580 defined in s. 420.9071 are received for less than the annual tax
581 credits available for those projects, the Department of Economic
582 Opportunity shall grant tax credits for those applications and
583 shall grant remaining tax credits on a first-come, first-served
584 basis for subsequent eligible applications received before the
585 end of the state fiscal year. If, during the first 10 business
586 days of the state fiscal year, eligible tax credit applications
587 for projects other than those that provide housing opportunities
588 for persons with special needs or homeownership opportunities
589 for low-income households or very-low-income households as those
590 terms are defined in s. 420.9071 are received for more than the
591 annual tax credits available for those projects, the Department
592 of Economic Opportunity shall grant the tax credits for those
593 applications on a pro rata basis.
594 3. Application requirements.—
595 a. An Any eligible sponsor seeking to participate in this
596 program must submit a proposal to the Department of Economic
597 Opportunity which sets forth the name of the sponsor, a
598 description of the project, and the area in which the project is
599 located, together with such supporting information as is
600 prescribed by rule. The proposal must also contain a resolution
601 from the local governmental unit in which the project is located
602 certifying that the project is consistent with local plans and
603 regulations.
604 b. A Any person seeking to participate in this program must
605 submit an application for tax credit to the Department of
606 Economic Opportunity which sets forth the name of the sponsor, a
607 description of the project, and the type, value, and purpose of
608 the contribution. The sponsor shall verify, in writing, the
609 terms of the application and indicate its receipt of the
610 contribution, and such verification must accompany the
611 application for tax credit. The person must submit a separate
612 tax credit application to the Department of Economic Opportunity
613 for each individual contribution that it makes to each
614 individual project.
615 c. A Any person who has received notification from the
616 Department of Economic Opportunity that a tax credit has been
617 approved must apply to the department to receive the refund.
618 Application must be made on the form prescribed for claiming
619 refunds of sales and use taxes and be accompanied by a copy of
620 the notification. A person may submit only one application for
621 refund to the department within a 12-month period.
622 4. Administration.—
623 a. The Department of Economic Opportunity may adopt rules
624 necessary to administer this paragraph, including rules for the
625 approval or disapproval of proposals by a person.
626 b. The decision of the Department of Economic Opportunity
627 must be in writing, and, if approved, the notification shall
628 state the maximum credit allowable to the person. Upon approval,
629 the Department of Economic Opportunity shall transmit a copy of
630 the decision to the department.
631 c. The Department of Economic Opportunity shall
632 periodically monitor all projects in a manner consistent with
633 available resources to ensure that resources are used in
634 accordance with this paragraph; however, each project must be
635 reviewed at least once every 2 years.
636 d. The Department of Economic Opportunity shall, in
637 consultation with the statewide and regional housing and
638 financial intermediaries, market the availability of the
639 community contribution tax credit program to community-based
640 organizations.
641 5. Expiration.—This paragraph expires June 30, 2017 2016;
642 however, any accrued credit carryover that is unused on that
643 date may be used until the expiration of the 3-year carryover
644 period for such credit.
645 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
646 entity by this chapter do not inure to any transaction that is
647 otherwise taxable under this chapter when payment is made by a
648 representative or employee of the entity by any means,
649 including, but not limited to, cash, check, or credit card, even
650 when that representative or employee is subsequently reimbursed
651 by the entity. In addition, exemptions provided to any entity by
652 this subsection do not inure to any transaction that is
653 otherwise taxable under this chapter unless the entity has
654 obtained a sales tax exemption certificate from the department
655 or the entity obtains or provides other documentation as
656 required by the department. Eligible purchases or leases made
657 with such a certificate must be in strict compliance with this
658 subsection and departmental rules, and any person who makes an
659 exempt purchase with a certificate that is not in strict
660 compliance with this subsection and the rules is liable for and
661 shall pay the tax. The department may adopt rules to administer
662 this subsection.
663 (r) School books and school lunches; institution of higher
664 learning prepaid meal plans.—This exemption applies to school
665 books used in regularly prescribed courses of study, and to
666 school lunches served in public, parochial, or nonprofit schools
667 operated for and attended by pupils of grades K through 12.
668 Yearbooks, magazines, newspapers, directories, bulletins, and
669 similar publications distributed by such educational
670 institutions to their students are also exempt. School books and
671 food sold or served at a college or institution community
672 colleges and other institutions of higher learning are taxable,
673 except that prepaid meal plans purchased for use from a college
674 or other institution of higher learning by students currently
675 enrolled or preparing to enroll in a at that college or other
676 institution of higher learning are exempt. As used in this
677 paragraph, the term “prepaid meal plans” means payment in
678 advance, or payment using financial aid, once disbursed, to a
679 college or institution of higher learning, or to a management
680 entity under contract to provide prepaid meal plans on behalf of
681 a college or institution of higher learning, for the provision
682 of a defined quantities of dollar equivalencies or meal plans
683 quantity of units that must expire at the end of an academic
684 term and, cannot be refunded to the student upon expiration, and
685 which may only be exchanged for food. Prepaid meal plans that
686 contain a defined number of meals or a defined number of dollar
687 equivalencies qualify for this exemption. However, the
688 taxability of the dollar equivalencies of the prepaid meal plans
689 shall be determined upon the plan’s use, and tax shall be due
690 when the dollar equivalencies are used to make a purchase if
691 that purchase is otherwise subject to sales tax pursuant to this
692 chapter. As used in this paragraph, the term “dollar
693 equivalencies” includes university-specific dollars on a
694 declining balance, such as flex bucks or dining bucks.
695 (ll) Parent-teacher organizations, parent-teacher
696 associations, and schools having grades K through 12.—
697 1. Sales or leases to parent-teacher organizations and
698 associations the purpose of which is to raise funds for schools
699 that teach grades K through 12 and that are associated with
700 schools having grades K through 12 are exempt from the tax
701 imposed by this chapter.
702 2. Parent-teacher organizations and associations described
703 in subparagraph 1., and schools having grades K through 12, may
704 pay tax to their suppliers on the cost price of school materials
705 and supplies purchased, rented, or leased for resale or rental
706 to students in grades K through 12, of items sold for
707 fundraising purposes, and of items sold through vending machines
708 located on the school premises, in lieu of collecting the tax
709 imposed by this chapter from the purchaser. This subparagraph
710 paragraph also applies to food or beverages sold through vending
711 machines located in the student lunchroom or dining room of a
712 school having kindergarten through grade 12.
713 3. In lieu of collecting the tax imposed by this chapter
714 from the purchaser, school support organizations may pay tax to
715 their suppliers on the cost price of food, drink, and supplies
716 necessary to serve such food and drink when the food, drink, and
717 supplies are purchased for resale. For purposes of this
718 subparagraph, the term “school support organization” means an
719 organization whose sole purpose is to raise funds to support
720 extracurricular activities at public, parochial, or nonprofit
721 schools that teach students in grades K through 12.
722 (nnn) Importation of motor vehicles; active United States
723 Armed Forces members.-The importation of a motor vehicle
724 purchased and used for 6 months or more in a foreign country by
725 an active member of the United States Armed Forces or his or her
726 spouse is also exempt from the tax imposed by this chapter when
727 the vehicle is imported, registered, or titled in this state for
728 personal use by the member or his or her spouse. Proof of the
729 active status of the member, and, when applicable, proof of the
730 spouse’s relationship to the member, must be provided when the
731 vehicle is titled and registered in this state.
732 Section 15. (1) The executive director of the Department of
733 Revenue is authorized, and all conditions are deemed to be met,
734 to adopt emergency rules pursuant to s. 120.54(4), Florida
735 Statutes, for the purpose of implementing the amendments made by
736 this act to ss. 202.12, 202.27, and 212.08(7), Florida Statutes.
737 (2) Notwithstanding any other provision of law, emergency
738 rules adopted pursuant to subsection (1) are effective for 6
739 months after adoption and may be renewed during the pendency of
740 procedures to adopt permanent rules addressing the subject of
741 the emergency rules.
742 (3) This section expires July 1, 2018.
743 Section 16. Effective December 1, 2015, paragraph (d) of
744 subsection (6) of section 212.20, Florida Statutes, is amended
745 to read:
746 212.20 Funds collected, disposition; additional powers of
747 department; operational expense; refund of taxes adjudicated
748 unconstitutionally collected.—
749 (6) Distribution of all proceeds under this chapter and ss.
750 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
751 (d) The proceeds of all other taxes and fees imposed
752 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
753 and (2)(b) shall be distributed as follows:
754 1. In any fiscal year, the greater of $500 million, minus
755 an amount equal to 4.6 percent of the proceeds of the taxes
756 collected pursuant to chapter 201, or 5.2 percent of all other
757 taxes and fees imposed pursuant to this chapter or remitted
758 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
759 monthly installments into the General Revenue Fund.
760 2. After the distribution under subparagraph 1., 8.9744
761 8.8854 percent of the amount remitted by a sales tax dealer
762 located within a participating county pursuant to s. 218.61
763 shall be transferred into the Local Government Half-cent Sales
764 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
765 be transferred shall be reduced by 0.1 percent, and the
766 department shall distribute this amount to the Public Employees
767 Relations Commission Trust Fund less $5,000 each month, which
768 shall be added to the amount calculated in subparagraph 3. and
769 distributed accordingly.
770 3. After the distribution under subparagraphs 1. and 2.,
771 0.0966 0.0956 percent shall be transferred to the Local
772 Government Half-cent Sales Tax Clearing Trust Fund and
773 distributed pursuant to s. 218.65.
774 4. After the distributions under subparagraphs 1., 2., and
775 3., 2.0810 2.0603 percent of the available proceeds shall be
776 transferred monthly to the Revenue Sharing Trust Fund for
777 Counties pursuant to s. 218.215.
778 5. After the distributions under subparagraphs 1., 2., and
779 3., 1.3653 1.3517 percent of the available proceeds shall be
780 transferred monthly to the Revenue Sharing Trust Fund for
781 Municipalities pursuant to s. 218.215. If the total revenue to
782 be distributed pursuant to this subparagraph is at least as
783 great as the amount due from the Revenue Sharing Trust Fund for
784 Municipalities and the former Municipal Financial Assistance
785 Trust Fund in state fiscal year 1999-2000, no municipality shall
786 receive less than the amount due from the Revenue Sharing Trust
787 Fund for Municipalities and the former Municipal Financial
788 Assistance Trust Fund in state fiscal year 1999-2000. If the
789 total proceeds to be distributed are less than the amount
790 received in combination from the Revenue Sharing Trust Fund for
791 Municipalities and the former Municipal Financial Assistance
792 Trust Fund in state fiscal year 1999-2000, each municipality
793 shall receive an amount proportionate to the amount it was due
794 in state fiscal year 1999-2000.
795 6. Of the remaining proceeds:
796 a. In each fiscal year, the sum of $29,915,500 shall be
797 divided into as many equal parts as there are counties in the
798 state, and one part shall be distributed to each county. The
799 distribution among the several counties must begin each fiscal
800 year on or before January 5th and continue monthly for a total
801 of 4 months. If a local or special law required that any moneys
802 accruing to a county in fiscal year 1999-2000 under the then
803 existing provisions of s. 550.135 be paid directly to the
804 district school board, special district, or a municipal
805 government, such payment must continue until the local or
806 special law is amended or repealed. The state covenants with
807 holders of bonds or other instruments of indebtedness issued by
808 local governments, special districts, or district school boards
809 before July 1, 2000, that it is not the intent of this
810 subparagraph to adversely affect the rights of those holders or
811 relieve local governments, special districts, or district school
812 boards of the duty to meet their obligations as a result of
813 previous pledges or assignments or trusts entered into which
814 obligated funds received from the distribution to county
815 governments under then-existing s. 550.135. This distribution
816 specifically is in lieu of funds distributed under s. 550.135
817 before July 1, 2000.
818 b. The department shall distribute $166,667 monthly to each
819 applicant certified as a facility for a new or retained
820 professional sports franchise pursuant to s. 288.1162. Up to
821 $41,667 shall be distributed monthly by the department to each
822 certified applicant as defined in s. 288.11621 for a facility
823 for a spring training franchise. However, not more than $416,670
824 may be distributed monthly in the aggregate to all certified
825 applicants for facilities for spring training franchises.
826 Distributions begin 60 days after such certification and
827 continue for not more than 30 years, except as otherwise
828 provided in s. 288.11621. A certified applicant identified in
829 this sub-subparagraph may not receive more in distributions than
830 expended by the applicant for the public purposes provided in s.
831 288.1162(5) or s. 288.11621(3).
832 c. Beginning 30 days after notice by the Department of
833 Economic Opportunity to the Department of Revenue that an
834 applicant has been certified as the professional golf hall of
835 fame pursuant to s. 288.1168 and is open to the public, $166,667
836 shall be distributed monthly, for up to 300 months, to the
837 applicant.
838 d. Beginning 30 days after notice by the Department of
839 Economic Opportunity to the Department of Revenue that the
840 applicant has been certified as the International Game Fish
841 Association World Center facility pursuant to s. 288.1169, and
842 the facility is open to the public, $83,333 shall be distributed
843 monthly, for up to 168 months, to the applicant. This
844 distribution is subject to reduction pursuant to s. 288.1169. A
845 lump sum payment of $999,996 shall be made after certification
846 and before July 1, 2000.
847 e. The department shall distribute up to $83,333 monthly to
848 each certified applicant as defined in s. 288.11631 for a
849 facility used by a single spring training franchise, or up to
850 $166,667 monthly to each certified applicant as defined in s.
851 288.11631 for a facility used by more than one spring training
852 franchise. Monthly distributions begin 60 days after such
853 certification or July 1, 2016, whichever is later, and continue
854 for not more than 20 years to each certified applicant as
855 defined in s. 288.11631 for a facility used by a single spring
856 training franchise or not more than 25 years to each certified
857 applicant as defined in s. 288.11631 for a facility used by more
858 than one spring training franchise. A certified applicant
859 identified in this sub-subparagraph may not receive more in
860 distributions than expended by the applicant for the public
861 purposes provided in s. 288.11631(3).
862 f. Beginning 45 days after notice by the Department of
863 Economic Opportunity to the Department of Revenue that an
864 applicant has been approved by the Legislature and certified by
865 the Department of Economic Opportunity under s. 288.11625 or
866 upon a date specified by the Department of Economic Opportunity
867 as provided under s. 288.11625(6)(d), the department shall
868 distribute each month an amount equal to one-twelfth of the
869 annual distribution amount certified by the Department of
870 Economic Opportunity for the applicant. The department may not
871 distribute more than $7 million in the 2014-2015 fiscal year or
872 more than $13 million annually thereafter under this sub
873 subparagraph.
874 g. Beginning December 1, 2015, and ending June 30, 2016,
875 the department shall distribute $26,286 monthly to the State
876 Transportation Trust Fund. Beginning July 1, 2016, the
877 department shall distribute $15,333 monthly to the State
878 Transportation Trust Fund.
879 7. All other proceeds must remain in the General Revenue
880 Fund.
881 Section 17. Effective upon this act becoming a law,
882 paragraphs (d) and (t) of subsection (1) of section 220.03,
883 Florida Statutes, are amended to read:
884 220.03 Definitions.—
885 (1) SPECIFIC TERMS.—When used in this code, and when not
886 otherwise distinctly expressed or manifestly incompatible with
887 the intent thereof, the following terms shall have the following
888 meanings:
889 (d) “Community contribution” means the grant by a business
890 firm of any of the following items:
891 1. Cash or other liquid assets.
892 2. Real property.
893 3. Goods or inventory.
894 4. Other physical resources as identified by the
895 department.
896
897 This paragraph expires June 30, 2017 on the date specified in s.
898 290.016 for the expiration of the Florida Enterprise Zone Act.
899 (t) “Project” means any activity undertaken by an eligible
900 sponsor, as defined in s. 220.183(2)(c), which is designed to
901 construct, improve, or substantially rehabilitate housing that
902 is affordable to low-income or very-low-income households as
903 defined in s. 420.9071(19) and (28); designed to provide housing
904 opportunities for persons with special needs as defined in s.
905 420.0004; designed to provide commercial, industrial, or public
906 resources and facilities; or designed to improve entrepreneurial
907 and job-development opportunities for low-income persons. A
908 project may be the investment necessary to increase access to
909 high-speed broadband capability in a rural community that had an
910 enterprise zone designated pursuant to chapter 290 as of May 1,
911 2015 rural communities with enterprise zones, including projects
912 that result in improvements to communications assets that are
913 owned by a business. A project may include the provision of
914 museum educational programs and materials that are directly
915 related to any project approved between January 1, 1996, and
916 December 31, 1999, and located in an area that was in an
917 enterprise zone designated pursuant to s. 290.0065 as of May 1,
918 2015. This paragraph does not preclude projects that propose to
919 construct or rehabilitate low-income or very-low-income housing
920 on scattered sites or housing opportunities for persons with
921 special needs as defined in s. 420.0004. With respect to
922 housing, contributions may be used to pay the following eligible
923 project-related activities:
924 1. Project development, impact, and management fees for
925 special needs, low-income, or very-low-income housing projects;
926 2. Down payment and closing costs for eligible persons, as
927 defined in s. 420.9071(19) and (28);
928 3. Administrative costs, including housing counseling and
929 marketing fees, not to exceed 10 percent of the community
930 contribution, directly related to special needs, low-income, or
931 very-low-income projects; and
932 4. Removal of liens recorded against residential property
933 by municipal, county, or special-district local governments when
934 satisfaction of the lien is a necessary precedent to the
935 transfer of the property to an eligible person, as defined in s.
936 420.9071(19) and (28), for the purpose of promoting home
937 ownership. Contributions for lien removal must be received from
938 a nonrelated third party.
939
940 The provisions of This paragraph expires shall expire and be
941 void on June 30, 2017 2015.
942 Section 18. Paragraph (c) of subsection (1), paragraphs
943 (b), (c), and (d) of subsection (2), and subsection (5) of
944 section 220.183, Florida Statutes, are amended to read:
945 220.183 Community contribution tax credit.—
946 (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
947 CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
948 SPENDING.—
949 (c) The total amount of tax credit which may be granted for
950 all programs approved under this section, s. 212.08(5)(p), and
951 s. 624.5105 is $18.4 million in fiscal year 2015-2016 and $19
952 million in fiscal year 2016-2017 annually for projects that
953 provide housing opportunities for persons with special needs as
954 defined in s. 420.0004 and homeownership opportunities for low
955 income households or very-low-income households as defined in s.
956 420.9071 and $3.5 million annually for all other projects.
957 (2) ELIGIBILITY REQUIREMENTS.—
958 (b)1. All community contributions must be reserved
959 exclusively for use in projects as defined in s. 220.03(1)(t).
960 2. If, during the first 10 business days of the state
961 fiscal year, eligible tax credit applications for projects that
962 provide housing opportunities for persons with special needs as
963 defined in s. 420.0004 or homeownership opportunities for low
964 income or very-low-income households as defined in s.
965 420.9071(19) and (28) are received for less than the annual tax
966 credits available for those projects, the Department of Economic
967 Opportunity shall grant tax credits for those applications and
968 shall grant remaining tax credits on a first-come, first-served
969 basis for any subsequent eligible applications received before
970 the end of the state fiscal year. If, during the first 10
971 business days of the state fiscal year, eligible tax credit
972 applications for projects that provide housing opportunities for
973 persons with special needs as defined in s. 420.0004 or
974 homeownership opportunities for low-income or very-low-income
975 households as defined in s. 420.9071(19) and (28) are received
976 for more than the annual tax credits available for those
977 projects, the Department of Economic Opportunity shall grant the
978 tax credits for those applications as follows:
979 a. If tax credit applications submitted for approved
980 projects of an eligible sponsor do not exceed $200,000 in total,
981 the credit shall be granted in full if the tax credit
982 applications are approved.
983 b. If tax credit applications submitted for approved
984 projects of an eligible sponsor exceed $200,000 in total, the
985 amount of tax credits granted under sub-subparagraph a. shall be
986 subtracted from the amount of available tax credits, and the
987 remaining credits shall be granted to each approved tax credit
988 application on a pro rata basis.
989 3. If, during the first 10 business days of the state
990 fiscal year, eligible tax credit applications for projects other
991 than those that provide housing opportunities for persons with
992 special needs as defined in s. 420.0004 or homeownership
993 opportunities for low-income or very-low-income households as
994 defined in s. 420.9071(19) and (28) are received for less than
995 the annual tax credits available for those projects, the
996 Department of Economic Opportunity shall grant tax credits for
997 those applications and shall grant remaining tax credits on a
998 first-come, first-served basis for any subsequent eligible
999 applications received before the end of the state fiscal year.
1000 If, during the first 10 business days of the state fiscal year,
1001 eligible tax credit applications for projects other than those
1002 that provide housing opportunities for persons with special
1003 needs as defined in s. 420.0004 or homeownership opportunities
1004 for low-income or very-low-income households as defined in s.
1005 420.9071(19) and (28) are received for more than the annual tax
1006 credits available for those projects, the Department of Economic
1007 Opportunity shall grant the tax credits for those applications
1008 on a pro rata basis.
1009 (c) The project must be undertaken by an “eligible
1010 sponsor,” defined here as:
1011 1. A community action program;
1012 2. A nonprofit community-based development organization
1013 whose mission is the provision of housing for persons with
1014 special needs or low-income or very-low-income households or
1015 increasing entrepreneurial and job-development opportunities for
1016 low-income persons;
1017 3. A neighborhood housing services corporation;
1018 4. A local housing authority, created pursuant to chapter
1019 421;
1020 5. A community redevelopment agency, created pursuant to s.
1021 163.356;
1022 6. A historic preservation district agency or organization;
1023 7. A regional workforce board;
1024 8. A direct-support organization as provided in s.
1025 1009.983;
1026 9. An enterprise zone development agency created pursuant
1027 to s. 290.0056;
1028 10. A community-based organization incorporated under
1029 chapter 617 which is recognized as educational, charitable, or
1030 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
1031 and whose bylaws and articles of incorporation include
1032 affordable housing, economic development, or community
1033 development as the primary mission of the corporation;
1034 11. Units of local government;
1035 12. Units of state government; or
1036 13. Such other agency as the Department of Economic
1037 Opportunity may, from time to time, designate by rule.
1038
1039 In no event shall a contributing business firm have a financial
1040 interest in the eligible sponsor.
1041 (d) The project shall be located in an area that was
1042 designated as an enterprise zone pursuant to chapter 290 as of
1043 May 1, 2015, or a Front Porch Florida Community. Any project
1044 designed to construct or rehabilitate housing for low-income or
1045 very-low-income households as defined in s. 420.9071(19) and
1046 (28) or provide housing opportunities for persons with special
1047 needs as defined in s. 420.0004 is exempt from the area
1048 requirement of this paragraph. This section does not preclude
1049 projects that propose to construct or rehabilitate housing for
1050 low-income or very-low-income households on scattered sites or
1051 provide housing opportunities for persons with special needs.
1052 Any project designed to provide increased access to high-speed
1053 broadband capabilities which includes coverage of a rural
1054 enterprise zone may locate the project’s infrastructure in any
1055 area of a rural county.
1056 (5) EXPIRATION.—The provisions of this section, except
1057 paragraph (1)(e), expire and are void on June 30, 2017 2016.
1058 Section 19. Paragraph (f) of subsection (2) of section
1059 220.1845, Florida Statutes, is amended to read:
1060 220.1845 Contaminated site rehabilitation tax credit.—
1061 (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
1062 (f) The total amount of the tax credits which may be
1063 granted under this section is $21.6 million in the 2015-2016
1064 fiscal year and $5 million annually thereafter.
1065 Section 20. Subsection (2) of section 220.196, Florida
1066 Statutes, is amended to read:
1067 220.196 Research and development tax credit.—
1068 (2) TAX CREDIT.—
1069 (a) As provided in this section Subject to the limitations
1070 contained in paragraph (e), a business enterprise is eligible
1071 for a credit against the tax imposed by this chapter if it: the
1072 business enterprise
1073 1. Has qualified research expenses in this state in the
1074 taxable year exceeding the base amount; and, for the same
1075 taxable year,
1076 2. Claims and is allowed a research credit for such
1077 qualified research expenses under 26 U.S.C. s. 41 for the same
1078 taxable year as subparagraph 1.; and
1079 3. Is a qualified target industry business as defined in s.
1080 288.106(2)(n). Only qualified target industry businesses in the
1081 manufacturing, life sciences, information technology, aviation
1082 and aerospace, homeland security and defense, cloud information
1083 technology, marine sciences, materials science, and
1084 nanotechnology industries may qualify for a tax credit under
1085 this section. A business applying for a credit pursuant to this
1086 section shall include a letter from the Department of Economic
1087 Opportunity certifying whether the business meets the
1088 requirements of this subparagraph with its application for
1089 credit. The Department of Economic Opportunity shall provide
1090 such a letter upon receiving a request.
1091 (b)(a) The tax credit shall be 10 percent of the excess
1092 qualified research expenses over the base amount. However, the
1093 maximum tax credit for a business enterprise that has not been
1094 in existence for at least 4 taxable years immediately preceding
1095 the taxable year is reduced by 25 percent for each taxable year
1096 for which the business enterprise, or a predecessor corporation
1097 that was a business enterprise, did not exist.
1098 (c)(b) The credit taken in any taxable year may not exceed
1099 50 percent of the business enterprise’s remaining net income tax
1100 liability under this chapter after all other credits have been
1101 applied under s. 220.02(8).
1102 (d)(c) Any unused credit authorized under this section may
1103 be carried forward and claimed by the taxpayer for up to 5
1104 years.
1105 (e)(d) The combined total amount of tax credits which may
1106 be granted to all business enterprises under this section during
1107 any calendar year is $9 million, except that the total amount
1108 that may be awarded in calendar year 2016 is $23 million.
1109 Applications may be filed with the department on or after March
1110 20 and before March 27 for qualified research expenses incurred
1111 within the preceding calendar year. If the total, and credits
1112 for all applicants exceed the maximum amount allowed under this
1113 paragraph, the credits shall be allocated on a prorated basis
1114 granted in the order in which completed applications are
1115 received.
1116 Section 21. Subsections (4), (5), and (11) of section
1117 376.30781, Florida Statutes, are amended to read:
1118 376.30781 Tax credits for rehabilitation of drycleaning
1119 solvent-contaminated sites and brownfield sites in designated
1120 brownfield areas; application process; rulemaking authority;
1121 revocation authority.—
1122 (4) The Department of Environmental Protection is
1123 responsible for allocating the tax credits provided for in s.
1124 220.1845, which may not exceed a total of $21.6 million in tax
1125 credits in the 2015-2016 fiscal year and $5 million in tax
1126 credits annually thereafter.
1127 (5) To claim the credit for site rehabilitation or solid
1128 waste removal, each tax credit applicant must apply to the
1129 Department of Environmental Protection for an allocation of the
1130 $5 million annual credit provided in s. 220.1845 by filing a tax
1131 credit application with the Division of Waste Management on a
1132 form developed by the Department of Environmental Protection in
1133 cooperation with the Department of Revenue. The form shall
1134 include an affidavit from each tax credit applicant certifying
1135 that all information contained in the application, including all
1136 records of costs incurred and claimed in the tax credit
1137 application, are true and correct. If the application is
1138 submitted pursuant to subparagraph (3)(a)2., the form must
1139 include an affidavit signed by the real property owner stating
1140 that it is not, and has never been, the owner or operator of the
1141 drycleaning facility where the contamination exists. Approval of
1142 tax credits must be accomplished on a first-come, first-served
1143 basis based upon the date and time complete applications are
1144 received by the Division of Waste Management, subject to the
1145 limitations of subsection (14). To be eligible for a tax credit,
1146 the tax credit applicant must:
1147 (a) For site rehabilitation tax credits, have entered into
1148 a voluntary cleanup agreement with the Department of
1149 Environmental Protection for a drycleaning-solvent-contaminated
1150 site or a Brownfield Site Rehabilitation Agreement, as
1151 applicable, and have paid all deductibles pursuant to s.
1152 376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
1153 sites, as applicable. A site rehabilitation tax credit applicant
1154 must submit only a single completed application per site for
1155 each calendar year’s site rehabilitation costs. A site
1156 rehabilitation application must be received by the Division of
1157 Waste Management of the Department of Environmental Protection
1158 by January 31 of the year after the calendar year for which site
1159 rehabilitation costs are being claimed in a tax credit
1160 application. All site rehabilitation costs claimed must have
1161 been for work conducted between January 1 and December 31 of the
1162 year for which the application is being submitted. All payment
1163 requests must have been received and all costs must have been
1164 paid prior to submittal of the tax credit application, but no
1165 later than January 31 of the year after the calendar year for
1166 which site rehabilitation costs are being claimed.
1167 (b) For solid waste removal tax credits, have entered into
1168 a brownfield site rehabilitation agreement with the Department
1169 of Environmental Protection. A solid waste removal tax credit
1170 applicant must submit only a single complete application per
1171 brownfield site, as defined in the brownfield site
1172 rehabilitation agreement, for solid waste removal costs. A solid
1173 waste removal tax credit application must be received by the
1174 Division of Waste Management of the Department of Environmental
1175 Protection subsequent to the completion of the requirements
1176 listed in paragraph (3)(e).
1177 (11) If a tax credit applicant does not receive a tax
1178 credit allocation due to an exhaustion of the $5 million annual
1179 tax credit provided in s. 220.1845 authorization, such
1180 application will then be included in the same first-come, first
1181 served order in the next year’s annual tax credit allocation, if
1182 any, based on the prior year application.
1183 Section 22. Subsection (8) of section 624.509, Florida
1184 Statutes, is amended to read:
1185 624.509 Premium tax; rate and computation.—
1186 (8) The premium tax authorized by this section may not be
1187 imposed on:
1188 (a) Any portion of the title insurance premium, as defined
1189 in s. 627.7711, retained by a title insurance agent or agency.
1190 It is the intent of the Legislature that the continuation of
1191 this exemption be contingent on title insurers adding employees
1192 to their payroll. Between July 1, 2014, and July 1, 2016, title
1193 insurers currently holding a valid certificate of authority from
1194 this state shall, in the aggregate, add a minimum of 600
1195 Florida-based employees to their payroll, as verified by the
1196 Department of Economic Opportunity. The department shall submit
1197 such verification to the President of the Senate and the Speaker
1198 of the House of Representatives by October 1, 2016. This
1199 paragraph expires December 31, 2017, unless reenacted by the
1200 Department of Economic Opportunity determines that title
1201 insurers holding a valid certificate of authority as of July 1,
1202 2014, have added, in aggregate, at least 600 Florida-based full
1203 time equivalent positions above those existing on July 1, 2014,
1204 including positions obtained from a temporary employment agency
1205 or employee leasing company or through a union agreement or
1206 coemployment under a professional employer organization
1207 agreement by July 1, 2017. For purposes of this paragraph, a
1208 full-time equivalent position means a position in which the
1209 employee works an average of at least 36 hours per week each
1210 month.
1211 1. The Department of Economic Opportunity may verify
1212 information provided by title insurers concerning additional
1213 positions created with any appropriate agency or authority,
1214 including the Department of Revenue.
1215 2. To facilitate verification of additional positions
1216 created by title insurers, the Department of Economic
1217 Opportunity may provide a list of employees holding additional
1218 positions created by title insurers to any appropriate agency or
1219 authority, including the Department of Revenue.
1220 3. The Department of Economic Opportunity shall submit such
1221 determination to the President of the Senate, the Speaker of the
1222 House of Representatives, and the Department of Revenue by
1223 October 1, 2017. Legislature before that date; or
1224 (b) Receipts of annuity premiums or considerations paid by
1225 holders in this state if the tax savings derived are credited to
1226 the annuity holders. Upon request by the Department of Revenue,
1227 an insurer availing itself of this provision shall submit to the
1228 department evidence that establishes that the tax savings
1229 derived have been credited to annuity holders. As used in this
1230 paragraph, the term “holders” includes employers contributing to
1231 an employee’s pension, annuity, or profit-sharing plan.
1232 Section 23. Paragraph (c) of subsection (1), paragraphs (d)
1233 and (e) of subsection (2), and subsection (6) of section
1234 624.5105, Florida Statutes, are amended to read:
1235 624.5105 Community contribution tax credit; authorization;
1236 limitations; eligibility and application requirements;
1237 administration; definitions; expiration.—
1238 (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
1239 (c) The total amount of tax credit which may be granted for
1240 all programs approved under this section and ss. 212.08(5)(p)
1241 and 220.183 is $18.4 million in fiscal year 2015-2016 and $19
1242 million in fiscal year 2016-2017 annually for projects that
1243 provide housing opportunities for persons with special needs as
1244 defined in s. 420.0004 or homeownership opportunities for low
1245 income or very-low-income households as defined in s. 420.9071
1246 and $3.5 million annually for all other projects.
1247 (2) ELIGIBILITY REQUIREMENTS.—
1248 (d) The project shall be located in an area that was
1249 designated as an enterprise zone pursuant to chapter 290 as of
1250 May 1, 2015, or a Front Porch Community. Any project designed to
1251 provide housing opportunities for persons with special needs as
1252 defined in s. 420.0004 or to construct or rehabilitate housing
1253 for low-income or very-low-income households as defined in s.
1254 420.9071(19) and (28) is exempt from the area requirement of
1255 this paragraph.
1256 (e)1. If, during the first 10 business days of the state
1257 fiscal year, eligible tax credit applications for projects that
1258 provide housing opportunities for persons with special needs as
1259 defined in s. 420.0004 or homeownership opportunities for low
1260 income or very-low-income households as defined in s.
1261 420.9071(19) and (28) are received for less than the annual tax
1262 credits available for those projects, the Department of Economic
1263 Opportunity shall grant tax credits for those applications and
1264 shall grant remaining tax credits on a first-come, first-served
1265 basis for any subsequent eligible applications received before
1266 the end of the state fiscal year. If, during the first 10
1267 business days of the state fiscal year, eligible tax credit
1268 applications for projects that provide housing opportunities for
1269 persons with special needs as defined in s. 420.0004 or
1270 homeownership opportunities for low-income or very-low-income
1271 households as defined in s. 420.9071(19) and (28) are received
1272 for more than the annual tax credits available for those
1273 projects, the Department of Economic Opportunity shall grant the
1274 tax credits for those applications as follows:
1275 a. If tax credit applications submitted for approved
1276 projects of an eligible sponsor do not exceed $200,000 in total,
1277 the credits shall be granted in full if the tax credit
1278 applications are approved.
1279 b. If tax credit applications submitted for approved
1280 projects of an eligible sponsor exceed $200,000 in total, the
1281 amount of tax credits granted under sub-subparagraph a. shall be
1282 subtracted from the amount of available tax credits, and the
1283 remaining credits shall be granted to each approved tax credit
1284 application on a pro rata basis.
1285 2. If, during the first 10 business days of the state
1286 fiscal year, eligible tax credit applications for projects other
1287 than those that provide housing opportunities for persons with
1288 special needs as defined in s. 420.0004 or homeownership
1289 opportunities for low-income or very-low-income households as
1290 defined in s. 420.9071(19) and (28) are received for less than
1291 the annual tax credits available for those projects, the
1292 Department of Economic Opportunity shall grant tax credits for
1293 those applications and shall grant remaining tax credits on a
1294 first-come, first-served basis for any subsequent eligible
1295 applications received before the end of the state fiscal year.
1296 If, during the first 10 business days of the state fiscal year,
1297 eligible tax credit applications for projects other than those
1298 that provide housing opportunities for persons with special
1299 needs as defined in s. 420.0004 or homeownership opportunities
1300 for low-income or very-low-income households as defined in s.
1301 420.9071(19) and (28) are received for more than the annual tax
1302 credits available for those projects, the Department of Economic
1303 Opportunity shall grant the tax credits for those applications
1304 on a pro rata basis.
1305 (6) EXPIRATION.—The provisions of this section, except
1306 paragraph (1)(e), expire and are void on June 30, 2017 2016.
1307 Section 24. For the purpose of incorporating the amendment
1308 made by this act to section 220.183, Florida Statutes, in a
1309 reference thereto, subsection (8) of section 220.02, Florida
1310 Statutes, is reenacted to read:
1311 220.02 Legislative intent.—
1312 (8) It is the intent of the Legislature that credits
1313 against either the corporate income tax or the franchise tax be
1314 applied in the following order: those enumerated in s. 631.828,
1315 those enumerated in s. 220.191, those enumerated in s. 220.181,
1316 those enumerated in s. 220.183, those enumerated in s. 220.182,
1317 those enumerated in s. 220.1895, those enumerated in s. 220.195,
1318 those enumerated in s. 220.184, those enumerated in s. 220.186,
1319 those enumerated in s. 220.1845, those enumerated in s. 220.19,
1320 those enumerated in s. 220.185, those enumerated in s. 220.1875,
1321 those enumerated in s. 220.192, those enumerated in s. 220.193,
1322 those enumerated in s. 288.9916, those enumerated in s.
1323 220.1899, those enumerated in s. 220.194, and those enumerated
1324 in s. 220.196.
1325 Section 25. For the purpose of incorporating the amendment
1326 made by this act to section 624.5105, Florida Statutes, in a
1327 reference thereto, paragraph (g) of subsection (1) of section
1328 220.183, Florida Statutes, is reenacted to read:
1329 220.183 Community contribution tax credit.—
1330 (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
1331 CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
1332 SPENDING.—
1333 (g) A taxpayer who is eligible to receive the credit
1334 provided for in s. 624.5105 is not eligible to receive the
1335 credit provided by this section.
1336 Section 26. For the purpose of incorporating the amendments
1337 made by this act to sections 212.08, 220.183, and 624.5105,
1338 Florida Statutes, in references thereto, paragraph (a) of
1339 subsection (4) of section 377.809, Florida Statutes, is
1340 reenacted to read:
1341 377.809 Energy Economic Zone Pilot Program.—
1342 (4)(a) Beginning July 1, 2012, all the incentives and
1343 benefits provided for enterprise zones pursuant to state law
1344 shall be available to the energy economic zones designated
1345 pursuant to this section on or before July 1, 2010. In order to
1346 provide incentives, by March 1, 2012, each local governing body
1347 that has jurisdiction over an energy economic zone must, by
1348 local ordinance, establish the boundary of the energy economic
1349 zone, specify applicable energy-efficiency standards, and
1350 determine eligibility criteria for the application of state and
1351 local incentives and benefits in the energy economic zone.
1352 However, in order to receive benefits provided under s. 288.106,
1353 a business must be a qualified target industry business under s.
1354 288.106 for state purposes. An energy economic zone’s boundary
1355 may be revised by local ordinance. Such incentives and benefits
1356 include those in ss. 212.08, 212.096, 220.181, 220.182, 220.183,
1357 288.106, and 624.5105 and the public utility discounts provided
1358 in s. 290.007(8). The exemption provided in s. 212.08(5)(c)
1359 shall be for renewable energy as defined in s. 377.803. For
1360 purposes of this section, any applicable requirements for
1361 employee residency for higher refund or credit thresholds must
1362 be based on employee residency in the energy economic zone or an
1363 enterprise zone. A business in an energy economic zone may also
1364 be eligible for funding under ss. 288.047 and 445.003, and a
1365 transportation project in an energy economic zone shall be
1366 provided priority in funding under s. 339.2821. Other projects
1367 shall be given priority ranking to the extent practicable for
1368 grants administered under state energy programs.
1369 Section 27. Clothes, school supplies, and personal
1370 computers and personal computer-related accessories sales tax
1371 holiday.—
1372 (1) The tax levied under chapter 212, Florida Statutes, may
1373 not be collected during the period from 12:01 a.m. on August 7,
1374 2015, through 11:59 p.m. on August 16, 2015, on the retail sale
1375 of:
1376 (a) Clothing, wallets, or bags, including handbags,
1377 backpacks, fanny packs, and diaper bags, but excluding
1378 briefcases, suitcases, and other garment bags, having a sales
1379 price of $100 or less per item. As used in this paragraph, the
1380 term “clothing” means:
1381 1. Any article of wearing apparel intended to be worn on or
1382 about the human body, excluding watches, watchbands, jewelry,
1383 umbrellas, and handkerchiefs; and
1384 2. All footwear, excluding skis, swim fins, roller blades,
1385 and skates.
1386 (b) School supplies having a sales price of $15 or less per
1387 item. As used in this paragraph, the term “school supplies”
1388 means pens, pencils, erasers, crayons, notebooks, notebook
1389 filler paper, legal pads, binders, lunch boxes, construction
1390 paper, markers, folders, poster board, composition books, poster
1391 paper, scissors, cellophane tape, glue or paste, rulers,
1392 computer disks, protractors, compasses, and calculators.
1393 (2) The tax levied under chapter 212, Florida
1394 Statutes, may not be collected during the period from 12:01 a.m.
1395 on August 7, 2015, through 11:59 p.m. on August 16, 2015, on the
1396 first $750 of the sales price of personal computers or personal
1397 computer-related accessories purchased for noncommercial home or
1398 personal use. As used in this subsection, the term:
1399 (a) “Personal computers” includes electronic book readers,
1400 laptops, desktops, handhelds, tablets, or tower computers. The
1401 term does not include cellular telephones, video game consoles,
1402 digital media receivers, or devices that are not primarily
1403 designed to process data.
1404 (b) “Personal computer-related accessories” includes
1405 keyboards, mice, personal digital assistants, monitors, other
1406 peripheral devices, modems, routers, and nonrecreational
1407 software, regardless of whether the accessories are used in
1408 association with a personal computer base unit. The term does
1409 not include furniture or systems, devices, software, or
1410 peripherals that are designed or intended primarily for
1411 recreational use.
1412 (c) “Monitors” does not include devices that include a
1413 television tuner.
1414 (3) The tax exemptions provided in this section do not
1415 apply to sales within a theme park or entertainment complex as
1416 defined in s. 509.013(9), Florida Statutes, within a public
1417 lodging establishment as defined in s. 509.013(4), Florida
1418 Statutes, or within an airport as defined in s. 330.27(2),
1419 Florida Statutes.
1420 (4) The Department of Revenue may, and all conditions are
1421 deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
1422 and 120.54, Florida Statutes, to administer this section.
1423 (5) For the 2015-2016 fiscal year, the sum of $233,730 in
1424 nonrecurring funds is appropriated from the General Revenue Fund
1425 to the Department of Revenue for the purpose of implementing
1426 this section.
1427 Section 28. (1) The tax levied under chapter 212, Florida
1428 Statutes, may not be collected on the retail sale of textbooks
1429 that are required or recommended for use in a course offered by
1430 a public postsecondary educational institution as described in
1431 s. 1000.04, Florida Statutes, or a nonpublic postsecondary
1432 educational institution that is eligible to participate in a
1433 tuition assistance program authorized by s. 1009.89 or s.
1434 1009.891, Florida Statutes. As used in this section, the term
1435 “textbook” means any required or recommended manual of
1436 instruction or any instructional materials for any field of
1437 study. As used in this section, the term “instructional
1438 materials” means any educational materials, in printed or
1439 digital format, that are required or recommended for use in a
1440 course in any field of study. To demonstrate that a sale is not
1441 subject to tax, the student must provide a physical or an
1442 electronic copy of the following to the vendor:
1443 (a) The student’s identification number; and
1444 (b) An applicable course syllabus or list of required and
1445 recommended textbooks and instructional materials that meet the
1446 criteria in s. 1004.085(3), Florida Statutes.
1447
1448 The vendor must maintain proper documentation, as prescribed by
1449 department rule, to identify the complete transaction or portion
1450 of the transaction that involves the sale of textbooks that are
1451 not subject to tax.
1452 (2) The tax exemptions provided in this section do not
1453 apply to sales within a theme park or entertainment complex as
1454 defined in s. 509.013(9), Florida Statutes, within a public
1455 lodging establishment as defined in s. 509.013(4), Florida
1456 Statutes, or within an airport as defined in s. 330.27(2),
1457 Florida Statutes.
1458 (3) The Department of Revenue may, and all conditions are
1459 deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
1460 and 120.54, Florida Statutes, to administer this section.
1461 (4) This section is repealed June 30, 2016.
1462 Section 29. (1) A business may apply to the Department of
1463 Economic Opportunity for the incentives specified in subsection
1464 (2) if each of the following criteria is satisfied:
1465 (a) The business has entered into a contract with the
1466 Department of Economic Opportunity for a project under ss.
1467 288.0659, 288.1045, 288.106, 288.107, 288.108, 288.1088, or
1468 288.1089, Florida Statutes, between January 1, 2012, and July 1,
1469 2015.
1470 (b) The contract is deemed active by the Department of
1471 Economic Opportunity and has not expired or been terminated.
1472 (c) The project that is the subject of the contract is
1473 located within the boundaries of an enterprise zone designated
1474 pursuant to chapter 290, Florida Statutes, as the boundaries
1475 existed on May 1, 2015.
1476 (2) For a project described under paragraph (1)(c), a
1477 business qualified under subsection (1) may apply for the
1478 following incentives:
1479 (a) The property tax exemption for a licensed child care
1480 facility under s. 196.095, Florida Statutes 2014.
1481 (b) The building sales tax refund under s. 212.08(5)(g),
1482 Florida Statutes 2014.
1483 (c) The business property sales tax refund under s.
1484 212.08(5)(h), Florida Statutes 2014.
1485 (d) The electrical energy sales tax exemption under s.
1486 212.08(15), Florida Statutes 2014.
1487 (e) The enterprise zone jobs tax credit under s. 212.096,
1488 Florida Statutes 2014.
1489 (f) The enterprise zone jobs tax credit under s. 220.181,
1490 Florida Statutes 2014.
1491 (g) The enterprise zone property tax credit under s.
1492 220.182, Florida Statutes 2014.
1493 (3) The Department of Economic Opportunity must provide a
1494 list of businesses that are qualified under subsection (1) to
1495 the Department of Revenue by December 31, 2015. The Department
1496 of Economic Opportunity must also provide notice to the
1497 Department of Revenue within 10 days of the expiration or
1498 termination of a contract.
1499 (4) From January 1, 2016, to December 31, 2018, the
1500 Department of Economic Opportunity is designated to perform all
1501 the duties and responsibilities that were performed by the
1502 governing body or enterprise zone development agency having
1503 jurisdiction over the enterprise zone under ss. 196.095,
1504 212.08(5)(g) and (h), 212.08(15), 212.096, 220.181, and 220.182,
1505 Florida Statutes 2014, including receipt and review of
1506 applications and verifications.
1507 (5) The incentives described in subsection (2) are to be
1508 treated as if they had not expired on December 31, 2015.
1509 (6) This section is effective January 1, 2016, and expires
1510 on December 31, 2018.
1511 Section 30. For the 2015-2016 fiscal year, the sum of
1512 $44,060 in nonrecurring funds is appropriated from the General
1513 Revenue Fund to the Department of Revenue for the purpose of
1514 implementing the amendments made by this act to chapter 202,
1515 Florida Statutes, and s. 203.001, Florida Statutes.
1516 Section 31. If any law amended by this act was also amended
1517 by a law enacted during the 2015 Regular Session of the
1518 Legislature, such laws shall be construed as if enacted during
1519 the same session of the Legislature, and full effect shall be
1520 given to each if possible.
1521 Section 32. Except as otherwise expressly provided in this
1522 act and except for this section, which shall take effect upon
1523 this act becoming a law, this act shall take effect July 1,
1524 2015.
1525
1526 ================= T I T L E A M E N D M E N T ================
1527 And the title is amended as follows:
1528 Delete everything before the enacting clause
1529 and insert:
1530 A bill to be entitled
1531 An act relating to taxation; amending s. 193.0235,
1532 F.S.; revising the definition of the term “common
1533 element” for purposes of prorating ad valorem taxes
1534 for certain properties under certain circumstances;
1535 amending s. 202.12, F.S.; reducing the tax rates
1536 applied to the sale of communications services and the
1537 retail sale of direct-to-home satellite services;
1538 amending s. 202.12001, F.S.; conforming rates to the
1539 reduction of the communications services tax; amending
1540 s. 202.18, F.S.; revising the allocation of tax
1541 revenues received from the communications services
1542 tax; amending s. 202.27, F.S.; authorizing dealers of
1543 communications services to elect to use an
1544 alternative-period basis for filing and remitting
1545 communications services taxes; defining the term
1546 “alternate-period basis”; specifying requirements for
1547 the election; amending s. 202.28, F.S.; limiting the
1548 disallowance of the collection allowance under
1549 specified circumstances; providing that specified
1550 provisions of the act are remedial, apply
1551 retroactively, and do not provide a basis for certain
1552 assessments or create a right to certain refunds or
1553 credits; specifying that communication sales tax
1554 returns filed before a certain date are deemed to have
1555 been filed pursuant to a specified provision of the
1556 act; amending s. 203.001, F.S.; conforming rates to
1557 the reduction of the communications services tax;
1558 providing applicability for certain provisions of the
1559 act; amending s. 206.9825, F.S.; providing an aviation
1560 fuel tax exemption and authorizing a refund of such
1561 taxes paid for certain colleges and universities that
1562 offer graduate programs in aeronautical or aerospace
1563 engineering or flight training and certain wholesalers
1564 and terminal suppliers; amending s. 212.02, F.S.;
1565 revising the definitions of the terms “livestock” and
1566 “agricultural production”; amending s. 212.04, F.S.;
1567 exempting from the sales and use tax admissions to and
1568 membership fees for gun clubs; defining the term “gun
1569 club”; amending s. 212.05, F.S.; limiting the amount
1570 of tax that may be imposed and collected on each
1571 repair of a boat; amending s. 212.08, F.S.; exempting
1572 from the sales and use tax irrigation equipment,
1573 replacement parts and accessories for power farm
1574 equipment and irrigation equipment, certain trailers,
1575 stakes used by farmers to support plants during
1576 agricultural production, and certain motor vehicles
1577 purchased by active members of the United States Armed
1578 Forces or their spouses; specifying for certain fiscal
1579 years the total amount of community contribution tax
1580 credits which may be granted against the sales and use
1581 tax for contributions made to eligible sponsors of
1582 specified projects; expanding such tax credit to
1583 include contributions made to eligible sponsors of
1584 housing projects for persons with certain special
1585 needs; defining terms; requiring enterprise zones to
1586 have been designated as of a certain date for purposes
1587 of such tax credit; extending the expiration date
1588 applicable to the granting of such tax credit;
1589 revising provisions related to the exemption of
1590 prepaid meal plans at colleges and institutions of
1591 higher learning; authorizing school support
1592 organizations to pay tax to their suppliers on the
1593 cost price of food, drink, and supplies purchased for
1594 resale in lieu of collecting tax on their final sales;
1595 authorizing the executive director of the Department
1596 of Revenue to adopt emergency rules to implement
1597 specified amendments made by the act; specifying the
1598 duration of such rules; amending s. 212.20, F.S.;
1599 revising the distributions of tax revenues received
1600 from the sales and use tax, communications services
1601 tax, and gross receipts tax; amending s. 220.03, F.S.;
1602 extending the expiration date applicable to the
1603 definition of the term “community contribution”;
1604 revising, and extending the expiration date applicable
1605 to, the definition of the term “project”; amending s.
1606 220.183; specifying for certain fiscal years the total
1607 amount of community contribution tax credits which may
1608 be granted for contributions made to eligible sponsors
1609 of specified projects; expanding such tax credit to
1610 include contributions made to eligible sponsors of
1611 housing projects for persons with certain special
1612 needs; requiring enterprise zones to have been
1613 designated as of a certain date for purposes of such
1614 tax credit; extending the expiration date applicable
1615 to the granting of such tax credit; amending s.
1616 220.1845, F.S.; increasing the total amount of
1617 contaminated site rehabilitation tax credits that may
1618 be granted for one fiscal year; amending s. 220.196,
1619 F.S.; revising eligibility requirements for certain
1620 research and development tax credits for certain
1621 business enterprises; increasing the total amount of
1622 tax credits that may be granted to business
1623 enterprises during a specified calendar year; revising
1624 the deadline for the filing of an application for the
1625 tax credit; providing for the proration of tax credits
1626 under certain circumstances; amending s. 376.30781,
1627 F.S.; increasing the total amount of tax credits for
1628 the rehabilitation of drycleaning-solvent-contaminated
1629 sites and brownfield sites in designated brownfield
1630 areas which may be granted for one fiscal year;
1631 conforming provisions to changes made by act; amending
1632 s. 624.509, F.S.; requiring expiration by a specified
1633 date of an exemption from the premium tax for any
1634 portion of the title insurance premium retained by a
1635 title insurance agent or agency unless the Department
1636 of Economic Opportunity makes a specified
1637 determination relating to certain increases in full
1638 time equivalent positions by title insurers;
1639 authorizing the department to verify certain
1640 information provided by title insurers; requiring the
1641 department to submit its determination to the
1642 Legislature and Department of Revenue by a certain
1643 date; amending s. 624.5105, F.S.; specifying for
1644 certain fiscal years the total amount of community
1645 contribution tax credits which may be granted for
1646 contributions made to eligible sponsors of specified
1647 projects; expanding such tax credit to include
1648 contributions made to eligible sponsors of housing
1649 projects for persons with certain special needs;
1650 requiring enterprise zones to have been designated as
1651 of a certain date for purposes of such tax credit;
1652 extending the expiration date applicable to the
1653 granting of such tax credit; reenacting s. 220.02(8),
1654 F.S., relating to legislative intent for the corporate
1655 income tax code, to incorporate the amendment made by
1656 the act to s. 220.183, F.S., in a reference thereto;
1657 reenacting s. 220.183(1)(g), F.S., relating to the
1658 community contribution tax credit, to incorporate
1659 amendments made by the act to s. 624.5105, F.S., in
1660 references thereto; reenacting s. 377.809(4)(a), F.S.,
1661 relating to the Energy Economic Zone Pilot Program, to
1662 incorporate amendments made by the act to ss. 212.08,
1663 220.183, and 624.5105, F.S., in references thereto;
1664 providing an exemption from the sales and use tax for
1665 the retail sale of certain clothes, school supplies,
1666 and personal computers and personal computer-related
1667 accessories during a specified period; providing
1668 exceptions to the exemption; authorizing the
1669 Department of Revenue to adopt emergency rules;
1670 providing an appropriation to the Department of
1671 Revenue for administrative purposes; providing an
1672 exemption from the sales and use tax for the retail
1673 sale of certain textbooks; defining terms; providing
1674 exceptions to the exemption; authorizing the
1675 Department of Revenue to adopt emergency rules;
1676 providing that businesses that enter certain contracts
1677 with the Department of Economic Opportunity for
1678 certain economic development programs may apply for
1679 specified tax exemptions, refunds, and credits for
1680 certain projects; specifying the duties and
1681 responsibilities of the Department of Economic
1682 Opportunity; providing an appropriation to the
1683 Department of Revenue to implement certain amendments
1684 made by the act; providing for construction of the act
1685 in pari materia with laws enacted during the 2015
1686 Regular Session of the Legislature; providing
1687 effective dates.