Florida Senate - 2016                      CS for CS for SB 1236
       By the Committees on Finance and Tax; and Commerce and Tourism;
       and Senator Garcia
       593-03612A-16                                         20161236c2
    1                        A bill to be entitled                      
    2         An act relating to the Small Business Saturday sales
    3         tax holiday; defining the term “small business”;
    4         providing that the tax levied under ch. 212, F.S., is
    5         not required to be collected on the sale of items or
    6         articles of certain tangible personal property by
    7         certain small businesses during a specified period;
    8         authorizing the Department of Revenue to adopt
    9         emergency rules; providing an appropriation; providing
   10         an effective date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. Small Business Saturday sales tax holiday.—
   15         (1) As used in this section, the term “small business”
   16  means a dealer, as defined in s. 212.06, Florida Statutes, that
   17  registered with the Department of Revenue and began operation no
   18  later than January 11, 2016, and that owed and remitted to the
   19  Department of Revenue less than $200,000 in total tax under
   20  chapter 212, Florida Statutes, for the 1-year period ending
   21  September 30, 2016. If the dealer has not been in operation for
   22  a 1-year period as of September 30, 2016, the dealer must have
   23  owed and remitted less than $200,000 in total tax under chapter
   24  212, Florida Statutes, for the period beginning on the day that
   25  the dealer began operation and ending September 30, 2016, in
   26  order to qualify as a small business under this section. If the
   27  dealer is eligible to file a consolidated return pursuant to s.
   28  212.11(1)(e), Florida Statutes, the total tax under chapter 212,
   29  Florida Statutes, owed and remitted from all of the dealer’s
   30  places of business must be less than $200,000 for the applicable
   31  period ending September 30, 2016.
   32         (2) Subject to subsection (3), the tax levied under chapter
   33  212, Florida Statutes, may not be collected by a small business
   34  during the period from 12:01 a.m. on November 26, 2016, through
   35  11:59 p.m. on November 26, 2016, on the retail sale, as defined
   36  in s. 212.02(14), Florida Statutes, of any item of tangible
   37  personal property, as defined in s. 212.02(19), Florida
   38  Statutes, having a sales price of $1,000 or less per item.
   39         (3) At its option, a small business may choose not to
   40  participate in the sales and use tax exemption provided in
   41  subsection (2) and may collect tax on all sales made on November
   42  26, 2016.
   43         (4) The Department of Revenue may, and all conditions are
   44  deemed to be met to, adopt emergency rules pursuant to ss.
   45  120.536(1) and 120.54, Florida Statutes, to administer this
   46  section.
   47         Section 2. For the 2016-2017 fiscal year, the sum of
   48  $200,000 of nonrecurring funds is appropriated from the General
   49  Revenue Fund to the Department of Revenue for the purpose of
   50  administering this act.
   51         Section 3. This act shall take effect July 1, 2016.