Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1608
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       Appropriations Subcommittee on Finance and Tax (Grimsley)
       recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete lines 281 - 403
    4  and insert:
    5         (c)Lands classified for assessment purposes as
    6  agricultural lands which are not being used for agricultural
    7  production as a result of a natural disaster for which a state
    8  of emergency is declared pursuant to s. 252.36, when such
    9  disaster results in the halting of agricultural production, must
   10  continue to be classified as agricultural lands for 5 years
   11  following termination of the emergency declaration. However, if
   12  such lands are diverted from agricultural use to nonagricultural
   13  use during or after the 5-year recovery period, such lands must
   14  be assessed under s. 193.011. This paragraph applies
   15  retroactively to natural disasters that occurred on or after
   16  July 1, 2017.
   17         Section 3. Subsection (19) is added to section 212.08,
   18  Florida Statutes, to read:
   19         212.08 Sales, rental, use, consumption, distribution, and
   20  storage tax; specified exemptions.—The sale at retail, the
   21  rental, the use, the consumption, the distribution, and the
   22  storage to be used or consumed in this state of the following
   23  are hereby specifically exempt from the tax imposed by this
   24  chapter.
   27         (a)Building materials used in the construction of a
   28  nonresidential farm building as defined in s. 604.50; poles,
   29  nets, and other materials used for aquaculture leases; and
   30  fencing materials used in the construction of farm fences on
   31  land classified as agricultural under s. 193.461 are exempt from
   32  the tax imposed under this chapter. The exemption provided in
   33  this subsection is available only through a refund of previously
   34  paid taxes and is available only for materials purchased on or
   35  after September 1, 2017.
   36         (b) For purposes of the exemption provided in this
   37  subsection, the term “building materials” means tangible
   38  personal property that becomes a component part of a
   39  nonresidential farm building.
   40         (c)To receive a refund pursuant to this subsection, the
   41  owner of the materials or the real property into which the
   42  materials will be or were incorporated must apply to the
   43  department within 6 months after the transaction or the
   44  effective date of this act, whichever occurs later. The refund
   45  application must include the following information:
   46         1. An affidavit executed by the owner of the materials or
   47  the real property into which the materials will be or were
   48  incorporated, including a statement that the materials were or
   49  will be used exclusively as required under this subsection.
   50         2.The name and address of the person claiming the refund.
   51         3. The address and assessment roll parcel number of the
   52  real property where the improvement is made.
   53         4.A description of the improvement.
   54         5.The sales invoice or other proof of purchase of the
   55  materials, showing the amount of sales tax paid, the date of
   56  purchase, and the name and address of the dealer from whom the
   57  materials were purchased.
   58         (d)A person who furnishes a false affidavit to the
   59  department in an application submitted pursuant to paragraph (c)
   60  is subject to the penalty specified in s. 212.085 and as
   61  otherwise provided by law.
   62         Section 4. (1)The Department of Revenue may, and all
   63  conditions are deemed met to, adopt emergency rules pursuant to
   64  ss. 120.536(1) and 120.54(4), Florida Statutes, to implement s.
   65  212.08(19), Florida Statutes.
   66         (2)This section expires January 1, 2024.
   67         Section 5. Section 252.3569, Florida Statutes, is created
   68  to read:
   69         252.3569 Monitoring of agriculture and livestock safety
   70  during disaster.—The Florida Comprehensive Emergency Management
   71  Plan must allow the Department of Agriculture and Consumer
   72  Services, working from the department’s offices or in the
   73  Emergency Operations Center, ESF-17, to create the State
   74  Agricultural Response Team. If created, the duties and
   75  responsibilities of the team include, but are not limited to,
   76  the development, training, and support of county agricultural
   77  response teams; asset acquisition; and, as necessary, colocation
   78  of a team member at activated local emergency operations
   79  centers.
   80         Section 6. Section 316.565, Florida Statutes, is amended to
   81  read:
   82         316.565 Emergency transportation, agricultural products
   83  perishable food; establishment of weight loads, etc.—
   84         (1) The Governor may declare an emergency to exist when
   85  there is a breakdown in the normal public transportation
   86  facilities necessary in moving agricultural products, as defined
   87  in s. 604.60, perishable food crops grown in the state. The
   88  Department of Transportation is authorized during such emergency
   89  to establish such weight loads for hauling over the highways
   90  from the fields or packinghouses to the nearest available public
   91  transportation facility as circumstances demand. The Department
   92  of Transportation may issue, and any law enforcement officer
   93  authorized to enforce the traffic laws of this state may accept,
   94  electronic verification of permits during such an emergency. A
   95  permit issued pursuant to this section is valid for up to 60
   96  days; however, the validity of the permit may not exceed the
   97  period of the declared state of emergency or any extension
   98  thereof. The Department of Transportation shall designate
   99  special highway routes, excluding the interstate highway system,
  100  to facilitate the trucking and render any other assistance
  101  needed to expedite moving the agricultural products perishables.
  102         (2) It is the intent of the Legislature in this chapter to
  103  supersede any existing laws when necessary to protect and save
  104  any agricultural products perishable food crops grown in the
  105  state and give authority for agencies to provide necessary
  106  temporary assistance requested during any such emergency. The
  107  department shall consult with the Department of Agriculture and
  108  Consumer Services and stakeholders in the agricultural industry
  109  in implementing this section.
  110         Section 7. For the 2018-2019 fiscal year, the sum of $5
  111  million in nonrecurring funds from the General Revenue Fund is
  112  appropriated to the Department of Agriculture and Consumer
  113  Services for the Florida Agriculture Promotion Campaign to
  114  expand initiatives promoting agricultural products of this
  115  state.
  117  ================= T I T L E  A M E N D M E N T ================
  118  And the title is amended as follows:
  119         Delete lines 8 - 50
  120  and insert:
  121         specified period if such lands are not being used for
  122         agricultural production as a result of certain natural
  123         disasters; providing for retroactive application;
  124         amending s. 212.08, F.S.; creating a new exemption
  125         from the sales, rental, use, consumption,
  126         distribution, and storage tax for specified materials;
  127         specifying that such exemption is only available
  128         through a refund of previously paid taxes; specifying
  129         the effective date of the exemption; defining the term
  130         “building materials”; specifying the requirements for
  131         obtaining a refund on taxes paid; specifying a
  132         deadline for the submission of applications for such
  133         refunds; providing a penalty for filing a false
  134         affidavit; authorizing the department to adopt
  135         emergency rules; providing for future expiration of
  136         the emergency rulemaking authority; creating s.
  137         252.3569, F.S.; requiring the Florida Comprehensive
  138         Emergency Management Plan to allow the Department of
  139         Agriculture and Consumer Services to create the State
  140         Agricultural Response Team; specifying requirements,
  141         responsibilities, and duties of the team; amending s.
  142         316.565, F.S.; revising the Governor’s authority, to
  143         include agricultural products instead of only
  144         perishable food, in declaring an emergency relating to
  145         the transport of such products when there is a
  146         breakdown in the normal public transportation
  147         facilities necessary to move such products;
  148         authorizing the Department of Transportation to issue,
  149         and specified law enforcement officers to accept,
  150         electronic verification of permits during a declared
  151         state of emergency; providing that such permits are
  152         valid for up to a specified period of time, but no
  153         longer than the duration of the declared state of
  154         emergency or any extension thereof; requiring the
  155         Department of Transportation to consult with the
  156         Department of Agriculture and Consumer Services and
  157         stakeholders in the agricultural industry in
  158         implementing emergency transportation assistance for
  159         agricultural products; providing an appropriation;