Florida Senate - 2016                                     SB 608
       By Senator Stargel
       15-00550A-16                                           2016608__
    1                        A bill to be entitled                      
    2         An act relating to emergency preparedness and
    3         response; providing a sales and use tax exemption for
    4         certain tangible personal property related to disaster
    5         preparedness during a specified period; providing
    6         exceptions; authorizing the Department of Revenue to
    7         adopt rules to implement the exemption; providing an
    8         expiration date; providing an appropriation; creating
    9         s. 252.359, F.S.; directing the Division of Emergency
   10         Management to create a statewide system to facilitate
   11         transport of essentials in an emergency throughout the
   12         state; defining the term “essentials”; directing the
   13         division to create a certification system for certain
   14         persons facilitating the transport or distribution of
   15         essentials or who assist in restoring utility
   16         services; providing requirements and conditions for
   17         the certification system; permitting certain
   18         activities by certified persons during a curfew;
   19         providing that a law enforcement officer may specify a
   20         permissible route of ingress or egress for a certified
   21         person; providing an effective date.
   23  Be It Enacted by the Legislature of the State of Florida:
   25         Section 1. Disaster preparedness tax exemption.—
   26         (1) The tax levied under chapter 212, Florida Statutes, may
   27  not be collected during the period from 12 a.m. on May 31, 2016,
   28  through 11:59 p.m. on June 14, 2016, on the sale of:
   29         (a) A portable self-powered light source selling for $20 or
   30  less.
   31         (b) A portable self-powered radio, two-way radio, or
   32  weather band radio selling for $75 or less.
   33         (c) A tarpaulin or other flexible waterproof sheeting
   34  selling for $50 or less.
   35         (d) An item typically sold or advertised as a ground anchor
   36  system or tie-down kit selling for $50 or less.
   37         (e) A gas or diesel fuel tank selling for $25 or less.
   38         (f) A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
   39  or 9-volt batteries, excluding automobile and boat batteries,
   40  selling for $30 or less.
   41         (g) A cellular telephone battery selling for $60 or less.
   42         (h) A cellular telephone charger selling for $40 or less.
   43         (i) A nonelectric food storage cooler selling for $30 or
   44  less.
   45         (j) A portable generator that is used to provide light,
   46  support communications, or preserve food during a power outage
   47  and selling for $1,000 or less.
   48         (k) A storm shutter device selling for $200 or less. As
   49  used in this paragraph, the term “storm shutter device” means a
   50  material or product manufactured, rated, and marketed
   51  specifically for the purpose of preventing window damage from
   52  storms.
   53         (l) A carbon monoxide detector selling for $75 or less.
   54         (m) Reusable ice selling for $10 or less.
   55         (n) A single product consisting of two or more of the items
   56  listed in paragraphs (a)-(m) and selling for $75 or less.
   57         (o) A personal locator beacon selling for $600 or less.
   58         (p) An emergency position-indicating radio beacon selling
   59  for $1,500 or less.
   60         (2) The tax exemptions provided in this section do not
   61  apply to sales within a public lodging establishment as defined
   62  in s. 509.013(4), Florida Statutes, within a theme park or
   63  entertainment complex as defined in s. 509.013(9), Florida
   64  Statutes, or within an airport as defined in s. 330.27(2),
   65  Florida Statutes.
   66         (3) The Department of Revenue may adopt rules to implement
   67  this section.
   68         (4) This section expires September 30, 2016.
   69         Section 2. For the 2016-2017 fiscal year, the sum of $____
   70  in nonrecurring funds is appropriated from the General Revenue
   71  Fund to the Department of Revenue for purposes of administering
   72  the tax exemptions for the purchase of tangible personal
   73  property relating to disaster preparedness specified under this
   74  act.
   75         Section 3. Section 252.359, Florida Statutes, is created to
   76  read:
   77         252.359 Ensuring availability of emergency supplies.—
   78         (1) In order to meet the needs of residents affected by a
   79  declared emergency and to ensure the continuing economic
   80  resilience of communities impacted by disaster, the Division of
   81  Emergency Management shall establish a statewide system to
   82  facilitate transport of essentials throughout the state.
   83         (2) As used in this section, the term “essentials” means
   84  any goods that are consumed or used as a direct result of an
   85  emergency or that are consumed or used to preserve, protect, or
   86  sustain life, health, safety, or economic well-being.
   87         (3) The division shall develop a system to certify a person
   88  who transports essentials in commerce, who assists in ensuring
   89  the availability of essentials, or who assists in restoring
   90  utility services, subject to the following:
   91         (a) The system must allow for both preemergency declaration
   92  and postemergency declaration certification and may include an
   93  annually renewable precertification.
   94         (b) The division may certify only a person who routinely
   95  transports or distributes essentials or assists in restoring
   96  utility services.
   97         (c) A certification of the employer constitutes a
   98  certification of the employer’s employees.
   99         (d) The division shall create an easily recognizable
  100  indicium of certification to assist local officials’ efforts to
  101  determine which persons have been certified under this
  102  subsection.
  103         (e) A person certified by the division is not required to
  104  obtain any additional certification or fulfill any additional
  105  requirement in order to transport or distribute essentials or
  106  assist in restoring utility services.
  107         (4) Notwithstanding any curfew, a person certified under
  108  subsection (3) is permitted to enter or remain in the curfew
  109  area for the limited purpose of distributing or assisting in the
  110  distribution of essentials or assisting in restoring utility
  111  services and is permitted to provide service that exceeds
  112  otherwise applicable hours of service maximums to the extent
  113  authorized by a duly executed declaration of a state of
  114  emergency.
  115         (5) This section does not prohibit a law enforcement
  116  officer from specifying the permissible route of ingress or
  117  egress for a person certified under subsection (3).
  118         Section 4. This act shall take effect upon becoming a law.