Florida Senate - 2019                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 1412
       
       
       
       
       
       
                                Ì183064%Î183064                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: NC/2R          .                                
             05/02/2019 11:56 AM       .                                
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       Senator Stargel moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2020, subsection (6) of
    6  section 28.241, Florida Statutes, is amended to read:
    7         28.241 Filing fees for trial and appellate proceedings.—
    8         (6) From each attorney appearing pro hac vice, the clerk of
    9  the circuit court shall collect a fee of $100. Of the fee, The
   10  clerk must remit the fee $50 to the Department of Revenue for
   11  deposit into the General Revenue Fund and $50 to the Department
   12  of Revenue for deposit into the State Courts Revenue Trust Fund.
   13         Section 2. Section 193.4517, Florida Statutes, is created
   14  to read:
   15         193.4517 Assessment of agricultural equipment rendered
   16  unable to be used due to Hurricane Michael.—
   17         (1)As used in this section, the term:
   18         (a)“Farm” has the same meaning as provided in s.
   19  823.14(3)(a).
   20         (b)“Farm operation” has the same meaning as provided in s.
   21  823.14(3)(b).
   22         (c)“Unable to be used” means the tangible personal
   23  property was damaged, or the farm, farm operation, or
   24  agricultural processing facility was affected to such a degree
   25  that the tangible personal property could not be used for its
   26  intended purpose.
   27         (2)For purposes of ad valorem taxation and applying to the
   28  2019 tax roll only, tangible personal property owned and
   29  operated by a farm, farm operation, or agriculture processing
   30  facility located in Okaloosa, Walton, Holmes, Washington, Bay,
   31  Jackson, Calhoun, Gulf, Gadsden, Liberty, Franklin, Leon, or
   32  Wakulla County is deemed to have a market value no greater than
   33  its value for salvage if the tangible personal property was
   34  unable to be used for at least 60 days due to the effects of
   35  Hurricane Michael.
   36         (3)The deadline for an applicant to file an application
   37  with the property appraiser for assessment pursuant to this
   38  section is August 1, 2019.
   39         (4)If the property appraiser denies an application, the
   40  applicant may file, pursuant to s. 194.011(3), a petition with
   41  the value adjustment board which requests that the tangible
   42  personal property be assessed pursuant to this section. Such
   43  petition must be filed on or before the 25th day after the
   44  mailing by the property appraiser during the 2019 calendar year
   45  of the notice required under s. 194.011(1).
   46         (5)This section applies retroactively to January 1, 2019.
   47         Section 3. Paragraph (g) is added to subsection (2) of
   48  section 195.096, Florida Statutes, to read:
   49         195.096 Review of assessment rolls.—
   50         (2) The department shall conduct, no less frequently than
   51  once every 2 years, an in-depth review of the assessment rolls
   52  of each county. The department need not individually study every
   53  use-class of property set forth in s. 195.073, but shall at a
   54  minimum study the level of assessment in relation to just value
   55  of each classification specified in subsection (3). Such in
   56  depth review may include proceedings of the value adjustment
   57  board and the audit or review of procedures used by the counties
   58  to appraise property.
   59         (g) Notwithstanding any other provision of this chapter, in
   60  one or more assessment years following a natural disaster in
   61  counties for which a state of emergency was declared by
   62  executive order or proclamation of the Governor pursuant to
   63  chapter 252, if the department determines that the natural
   64  disaster creates difficulties in its statistical and analytical
   65  reviews of the assessment rolls in affected counties, the
   66  department shall take all practicable steps to maximize the
   67  representativeness and reliability of its statistical and
   68  analytical reviews and may use the best information available to
   69  estimate the levels of assessment. This paragraph first applies
   70  to the 2019 assessment roll and operates retroactively to
   71  January 1, 2019.
   72         Section 4. Effective July 1, 2019, paragraph (b) of
   73  subsection (7) of section 201.02, Florida Statutes, is amended
   74  to read:
   75         201.02 Tax on deeds and other instruments relating to real
   76  property or interests in real property.—
   77         (7) Taxes imposed by this section do not apply to:
   78         (b) A deed or other instrument that transfers or conveys
   79  homestead property or any interest in homestead property between
   80  spouses, if the only consideration for the transfer or
   81  conveyance is the amount of a mortgage or other lien encumbering
   82  the homestead property at the time of the transfer or conveyance
   83  and if the deed or other instrument is recorded within 1 year
   84  after the date of the marriage. This paragraph applies to
   85  transfers or conveyances from one spouse to another, from one
   86  spouse to both spouses, or from both spouses to one spouse. For
   87  the purpose of this paragraph, the term “homestead property” has
   88  the same meaning as the term “homestead” as defined in s.
   89  192.001.
   90         Section 5. Effective January 1, 2020, paragraphs (c) and
   91  (d) of subsection (1) of section 212.031, Florida Statutes, are
   92  amended to read:
   93         212.031 Tax on rental or license fee for use of real
   94  property.—
   95         (1)
   96         (c) For the exercise of such privilege, a tax is levied at
   97  the rate of 5.5 5.7 percent of and on the total rent or license
   98  fee charged for such real property by the person charging or
   99  collecting the rental or license fee. The total rent or license
  100  fee charged for such real property shall include payments for
  101  the granting of a privilege to use or occupy real property for
  102  any purpose and shall include base rent, percentage rents, or
  103  similar charges. Such charges shall be included in the total
  104  rent or license fee subject to tax under this section whether or
  105  not they can be attributed to the ability of the lessor’s or
  106  licensor’s property as used or operated to attract customers.
  107  Payments for intrinsically valuable personal property such as
  108  franchises, trademarks, service marks, logos, or patents are not
  109  subject to tax under this section. In the case of a contractual
  110  arrangement that provides for both payments taxable as total
  111  rent or license fee and payments not subject to tax, the tax
  112  shall be based on a reasonable allocation of such payments and
  113  shall not apply to that portion which is for the nontaxable
  114  payments.
  115         (d) If When the rental or license fee of any such real
  116  property is paid by way of property, goods, wares, merchandise,
  117  services, or other thing of value, the tax shall be at the rate
  118  of 5.5 5.7 percent of the value of the property, goods, wares,
  119  merchandise, services, or other thing of value.
  120         Section 6. Effective July 1, 2019, paragraph (p) of
  121  subsection (7) of section 212.08, Florida Statutes, is amended
  122  to read:
  123         212.08 Sales, rental, use, consumption, distribution, and
  124  storage tax; specified exemptions.—The sale at retail, the
  125  rental, the use, the consumption, the distribution, and the
  126  storage to be used or consumed in this state of the following
  127  are hereby specifically exempt from the tax imposed by this
  128  chapter.
  129         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  130  entity by this chapter do not inure to any transaction that is
  131  otherwise taxable under this chapter when payment is made by a
  132  representative or employee of the entity by any means,
  133  including, but not limited to, cash, check, or credit card, even
  134  when that representative or employee is subsequently reimbursed
  135  by the entity. In addition, exemptions provided to any entity by
  136  this subsection do not inure to any transaction that is
  137  otherwise taxable under this chapter unless the entity has
  138  obtained a sales tax exemption certificate from the department
  139  or the entity obtains or provides other documentation as
  140  required by the department. Eligible purchases or leases made
  141  with such a certificate must be in strict compliance with this
  142  subsection and departmental rules, and any person who makes an
  143  exempt purchase with a certificate that is not in strict
  144  compliance with this subsection and the rules is liable for and
  145  shall pay the tax. The department may adopt rules to administer
  146  this subsection.
  147         (p) Section 501(c)(3) organizations.—
  148         1.Also Exempt from the tax imposed by this chapter are
  149  sales or leases to organizations determined by the Internal
  150  Revenue Service to be currently exempt from federal income tax
  151  pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986,
  152  as amended, if such leases or purchases are used in carrying on
  153  their customary nonprofit activities, unless such organizations
  154  are subject to a final disqualification order issued by the
  155  Department of Agriculture and Consumer Services pursuant to s.
  156  496.430.
  157         2. Exempt from the tax imposed by this chapter is tangible
  158  personal property purchased for resale by a dealer and
  159  subsequently donated to an organization determined by the
  160  Internal Revenue Service to be currently exempt from federal
  161  income tax pursuant to s. 501(c)(3) of the Internal Revenue Code
  162  of 1986, as amended, unless such organization is subject to a
  163  final disqualification order issued by the Department of
  164  Agriculture and Consumer Services pursuant to s. 496.430. For
  165  the purpose of this paragraph, the term “donate” means any
  166  transfer of title or possession of tangible personal property to
  167  a Section 501(c)(3) organization for no consideration.
  168         Section 7. Subsection (1) of section 218.131, Florida
  169  Statutes, is amended to read:
  170         218.131 Offset for tax loss associated with reductions in
  171  value of certain residences due to specified hurricanes.—
  172         (1) In the 2019-2020 fiscal year, the Legislature shall
  173  appropriate moneys to offset the reductions in ad valorem tax
  174  revenue experienced by Monroe County and by fiscally constrained
  175  counties, as defined in s. 218.67(1), and all taxing
  176  jurisdictions within such counties, which occur as a direct
  177  result of the implementation of s. 197.318. The moneys
  178  appropriated for this purpose shall be distributed in June
  179  January 2020 among the affected taxing jurisdictions based on
  180  each jurisdiction’s reduction in ad valorem tax revenue
  181  resulting from the implementation of s. 197.318.
  182         Section 8. Effective January 1, 2020, subsection (9) of
  183  section 318.14, Florida Statutes, is amended to read:
  184         318.14 Noncriminal traffic infractions; exception;
  185  procedures.—
  186         (9) Any person who does not hold a commercial driver
  187  license or commercial learner’s permit and who is cited while
  188  driving a noncommercial motor vehicle for an infraction under
  189  this section other than a violation of s. 316.183(2), s.
  190  316.187, or s. 316.189 when the driver exceeds the posted limit
  191  by 30 miles per hour or more, s. 320.0605, s. 320.07(3)(a) or
  192  (b), s. 322.065, s. 322.15(1), s. 322.61, or s. 322.62 may, in
  193  lieu of a court appearance, elect to attend in the location of
  194  his or her choice within this state a basic driver improvement
  195  course approved by the Department of Highway Safety and Motor
  196  Vehicles. In such a case, adjudication must be withheld, any
  197  civil penalty that is imposed by s. 318.18(3) must be reduced by
  198  18 9 percent, and points, as provided by s. 322.27, may not be
  199  assessed. However, a person may not make an election under this
  200  subsection if the person has made an election under this
  201  subsection in the preceding 12 months. A person may not make
  202  more than five elections within his or her lifetime under this
  203  subsection. The requirement for community service under s.
  204  318.18(8) is not waived by a plea of nolo contendere or by the
  205  withholding of adjudication of guilt by a court. If a person
  206  makes an election to attend a basic driver improvement course
  207  under this subsection, 9 percent of the civil penalty imposed
  208  under s. 318.18(3) shall be deposited in the State Courts
  209  Revenue Trust Fund; however, that portion is not revenue for
  210  purposes of s. 28.36 and may not be used in establishing the
  211  budget of the clerk of the court under that section or s. 28.35.
  212         Section 9. Effective January 1, 2020, paragraph (b) of
  213  subsection (1) of section 318.15, Florida Statutes, is amended
  214  to read:
  215         318.15 Failure to comply with civil penalty or to appear;
  216  penalty.—
  217         (1)
  218         (b) However, a person who elects to attend driver
  219  improvement school and has paid the civil penalty as provided in
  220  s. 318.14(9) but who subsequently fails to attend the driver
  221  improvement school within the time specified by the court is
  222  deemed to have admitted the infraction and shall be adjudicated
  223  guilty. If the person received an 18-percent a 9-percent
  224  reduction pursuant to s. 318.14(9), the person must pay the
  225  clerk of the court that amount and a processing fee of up to
  226  $18, after which additional penalties, court costs, or
  227  surcharges may not be imposed for the violation. In all other
  228  such cases, the person must pay the clerk a processing fee of up
  229  to $18, after which additional penalties, court costs, or
  230  surcharges may not be imposed for the violation. The clerk of
  231  the court shall notify the department of the person’s failure to
  232  attend driver improvement school and points shall be assessed
  233  pursuant to s. 322.27.
  234         Section 10. Subsection (1) of section 624.51055, Florida
  235  Statutes, is amended to read:
  236         624.51055 Credit for contributions to eligible nonprofit
  237  scholarship-funding organizations.—
  238         (1) There is allowed a credit of 100 percent of an eligible
  239  contribution made to an eligible nonprofit scholarship-funding
  240  organization under s. 1002.395 against any tax due for a taxable
  241  year under s. 624.509(1) after deducting from such tax
  242  deductions for assessments made pursuant to s. 440.51; credits
  243  for taxes paid under ss. 175.101 and 185.08; credits for income
  244  taxes paid under chapter 220; and the credit allowed under s.
  245  624.509(5), as such credit is limited by s. 624.509(6). An
  246  eligible contribution must be made to an eligible nonprofit
  247  scholarship-funding organization on or before the date the
  248  taxpayer is required to file a return pursuant to ss. 624.509
  249  and 624.5092. An insurer claiming a credit against premium tax
  250  liability under this section shall not be required to pay any
  251  additional retaliatory tax levied pursuant to s. 624.5091 as a
  252  result of claiming such credit. Section 624.5091 does not limit
  253  such credit in any manner.
  254         Section 11. The amendment made by this act to s. 624.51055,
  255  Florida Statutes, first applies to insurance premium taxable
  256  years beginning on or after January 1, 2019.
  257         Section 12. Effective January 1, 2020, subsection (3) of
  258  section 741.01, Florida Statutes, is amended to read:
  259         741.01 County court judge or clerk of the circuit court to
  260  issue marriage license; fee.—
  261         (3) An additional fee of $25 shall be paid to the clerk
  262  upon receipt of the application for issuance of a marriage
  263  license. Each month, the clerk shall remit $12.50 of the fee to
  264  the Department of Revenue for deposit in the General Revenue
  265  Fund and $12.50 of the fee to the Department of Revenue for
  266  deposit into the State Courts Revenue Trust Fund.
  267         Section 13. Paragraph (b) of subsection (17) of section
  268  1002.33, Florida Statutes, is amended to read:
  269         1002.33 Charter schools.—
  270         (17) FUNDING.—Students enrolled in a charter school,
  271  regardless of the sponsorship, shall be funded as if they are in
  272  a basic program or a special program, the same as students
  273  enrolled in other public schools in the school district. Funding
  274  for a charter lab school shall be as provided in s. 1002.32.
  275         (b) The basis for the agreement for funding students
  276  enrolled in a charter school shall be the sum of the school
  277  district’s operating funds from the Florida Education Finance
  278  Program as provided in s. 1011.62 and the General Appropriations
  279  Act, including gross state and local funds, discretionary
  280  lottery funds, and funds from the school district’s current
  281  operating discretionary millage levies authorized pursuant to s.
  282  1011.71 levy; divided by total funded weighted full-time
  283  equivalent students in the school district; multiplied by the
  284  weighted full-time equivalent students for the charter school.
  285  Charter schools whose students or programs meet the eligibility
  286  criteria in law are entitled to their proportionate share of
  287  categorical program funds included in the total funds available
  288  in the Florida Education Finance Program by the Legislature,
  289  including transportation, the research-based reading allocation,
  290  and the Florida digital classrooms allocation. Total funding for
  291  each charter school shall be recalculated during the year to
  292  reflect the revised calculations under the Florida Education
  293  Finance Program by the state and the actual weighted full-time
  294  equivalent students reported by the charter school during the
  295  full-time equivalent student survey periods designated by the
  296  Commissioner of Education. For charter schools operated by a
  297  not-for-profit or municipal entity, any unrestricted current and
  298  capital assets identified in the charter school’s annual
  299  financial audit may be used for other charter schools operated
  300  by the not-for-profit or municipal entity within the school
  301  district. Unrestricted current assets shall be used in
  302  accordance with s. 1011.62, and any unrestricted capital assets
  303  shall be used in accordance with s. 1013.62(2).
  304         Section 14. Paragraphs (b) and (g) of subsection (5) of
  305  section 1002.395, Florida Statutes, are amended to read:
  306         1002.395 Florida Tax Credit Scholarship Program.—
  307         (5) SCHOLARSHIP FUNDING TAX CREDITS; LIMITATIONS.—
  308         (b) A taxpayer may submit an application to the department
  309  for a tax credit or credits under one or more of s. 211.0251, s.
  310  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055.
  311         1. The taxpayer shall specify in the application each tax
  312  for which the taxpayer requests a credit and the applicable
  313  taxable year for a credit under s. 220.1875 or s. 624.51055 or
  314  the applicable state fiscal year for a credit under s. 211.0251,
  315  s. 212.1831, or s. 561.1211. For purposes of s. 220.1875, a
  316  taxpayer may apply for a credit to be used for a prior taxable
  317  year before the date the taxpayer is required to file a return
  318  for that year pursuant to s. 220.222. For purposes of s.
  319  624.51055, a taxpayer may apply for a credit to be used for a
  320  prior taxable year before the date the taxpayer is required to
  321  file a return for that prior taxable year pursuant to ss.
  322  624.509 and 624.5092. The department shall approve tax credits
  323  on a first-come, first-served basis and must obtain the
  324  division’s approval before approving a tax credit under s.
  325  561.1211.
  326         2. Within 10 days after approving or denying an
  327  application, the department shall provide a copy of its approval
  328  or denial letter to the eligible nonprofit scholarship-funding
  329  organization specified by the taxpayer in the application.
  330         (g) For purposes of calculating the underpayment of
  331  estimated corporate income taxes pursuant to s. 220.34 and tax
  332  installment payments for taxes on insurance premiums or
  333  assessments under s. 624.5092, the final amount due is the
  334  amount after credits earned under s. 220.1875 or s. 624.51055
  335  for contributions to eligible nonprofit scholarship-funding
  336  organizations are deducted.
  337         1. For purposes of determining if a penalty or interest
  338  shall be imposed for underpayment of estimated corporate income
  339  tax pursuant to s. 220.34(2)(d)1., a taxpayer may, after earning
  340  a credit under s. 220.1875, reduce any estimated payment in that
  341  taxable year by the amount of the credit. This subparagraph
  342  applies to contributions made on or after July 1, 2014.
  343         2. For purposes of determining if a penalty under s.
  344  624.5092 shall be imposed, an insurer may, after earning a
  345  credit under s. 624.51055 for a taxable year, may reduce any the
  346  following installment payment for such taxable year of 27
  347  percent of the amount of the net tax due as reported on the
  348  return for the preceding year under s. 624.5092(2)(b) by the
  349  amount of the credit. This subparagraph applies to contributions
  350  made on or after July 1, 2014.
  351         Section 15. The amendment made by this act to s. 1002.395,
  352  Florida Statutes, first applies to insurance premium taxable
  353  years beginning on or after January 1, 2019.
  354         Section 16. Subsection (9) of section 1011.71, Florida
  355  Statutes, is amended to read:
  356         1011.71 District school tax.—
  357         (9) In addition to the maximum millage levied under this
  358  section and the General Appropriations Act, a school district
  359  may levy, by local referendum or in a general election,
  360  additional millage for school operational purposes up to an
  361  amount that, when combined with nonvoted millage levied under
  362  this section, does not exceed the 10-mill limit established in
  363  s. 9(b), Art. VII of the State Constitution. Any such levy shall
  364  be for a maximum of 4 years and shall be counted as part of the
  365  10-mill limit established in s. 9(b), Art. VII of the State
  366  Constitution. For the purpose of distributing taxes collected
  367  pursuant to this subsection, the term “school operational
  368  purposes” includes charter schools sponsored by a school
  369  district. Millage elections conducted under the authority
  370  granted pursuant to this section are subject to s. 1011.73.
  371  Funds generated by such additional millage do not become a part
  372  of the calculation of the Florida Education Finance Program
  373  total potential funds in 2001-2002 or any subsequent year and
  374  must not be incorporated in the calculation of any hold-harmless
  375  or other component of the Florida Education Finance Program
  376  formula in any year. If an increase in required local effort,
  377  when added to existing millage levied under the 10-mill limit,
  378  would result in a combined millage in excess of the 10-mill
  379  limit, any millage levied pursuant to this subsection shall be
  380  considered to be required local effort to the extent that the
  381  district millage would otherwise exceed the 10-mill limit. Funds
  382  levied under this subsection shall be shared with charter
  383  schools as provided in s. 1002.33(17) and used in a manner
  384  consistent with the purposes of the levy.
  385         Section 17. Disaster preparedness supplies; sales tax
  386  holiday.—
  387         (1)The tax levied under chapter 212, Florida Statutes, may
  388  not be collected during the period from 12:01 a.m. on May 31,
  389  2019, through 11:59 p.m. on June 6, 2019, on the sale of:
  390         (a)A portable self-powered light source selling for $20 or
  391  less.
  392         (b)A portable self-powered radio, two-way radio, or
  393  weather-band radio selling for $50 or less.
  394         (c)A tarpaulin or other flexible waterproof sheeting
  395  selling for $50 or less.
  396         (d)An item normally sold as, or generally advertised as, a
  397  ground anchor system or tie-down kit selling for $50 or less.
  398         (e)A gas or diesel fuel tank selling for $25 or less.
  399         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
  400  or 9-volt batteries, excluding automobile and boat batteries,
  401  selling for $30 or less.
  402         (g)A nonelectric food storage cooler selling for $30 or
  403  less.
  404         (h)A portable generator used to provide light or
  405  communications or preserve food in the event of a power outage
  406  selling for $750 or less.
  407         (i)Reusable ice selling for $10 or less.
  408         (2)The tax exemptions provided in this section do not
  409  apply to sales within a theme park or entertainment complex as
  410  defined in s. 509.013(9), Florida Statutes, within a public
  411  lodging establishment as defined in s. 509.013(4), Florida
  412  Statutes, or within an airport as defined in s. 330.27(2),
  413  Florida Statutes.
  414         (3) The Department of Revenue is authorized, and all
  415  conditions are deemed met, to adopt emergency rules pursuant to
  416  s. 120.54(4), Florida Statutes, for the purpose of implementing
  417  this section. Notwithstanding any other provision of law,
  418  emergency rules adopted pursuant to this subsection are
  419  effective for 6 months after adoption and may be renewed during
  420  the pendency of procedures to adopt permanent rules addressing
  421  the subject of the emergency rules.
  422         Section 18. Clothing, school supplies, personal computers,
  423  and personal computer-related accessories; sales tax holiday.
  424         (1)The tax levied under chapter 212, Florida Statutes, may
  425  not be collected during the period from 12:01 a.m. on August 2,
  426  2019, through 11:59 p.m. on August 6, 2019, on the retail sale
  427  of:
  428         (a)Clothing, wallets, or bags, including handbags,
  429  backpacks, fanny packs, and diaper bags, but excluding
  430  briefcases, suitcases, and other garment bags, having a sales
  431  price of $60 or less per item. As used in this paragraph, the
  432  term “clothing” means:
  433         1.Any article of wearing apparel intended to be worn on or
  434  about the human body, excluding watches, watchbands, jewelry,
  435  umbrellas, and handkerchiefs; and
  436         2.All footwear, excluding skis, swim fins, roller blades,
  437  and skates.
  438         (b)School supplies having a sales price of $15 or less per
  439  item. As used in this paragraph, the term “school supplies”
  440  means pens, pencils, erasers, crayons, notebooks, notebook
  441  filler paper, legal pads, binders, lunch boxes, construction
  442  paper, markers, folders, poster board, composition books, poster
  443  paper, scissors, cellophane tape, glue or paste, rulers,
  444  computer disks, staplers and staples used to secure paper
  445  products, protractors, compasses, and calculators.
  446         (2)The tax levied under chapter 212, Florida Statutes, may
  447  not be collected during the period from 12:01 a.m. on August 2,
  448  2019, through 11:59 p.m. on August 6, 2019, on the retail sale
  449  of personal computers or personal computer-related accessories
  450  having a sales price of $1,000 or less per item and purchased
  451  for noncommercial home or personal use. As used in this
  452  subsection, the term:
  453         (a)“Personal computers” includes electronic book readers,
  454  laptops, desktops, handhelds, tablets, or tower computers. The
  455  term does not include cellular telephones, video game consoles,
  456  digital media receivers, or devices that are not primarily
  457  designed to process data.
  458         (b)“Personal computer-related accessories” includes
  459  keyboards, mice, personal digital assistants, monitors, other
  460  peripheral devices, modems, routers, and nonrecreational
  461  software, regardless of whether the accessories are used in
  462  association with a personal computer base unit. The term does
  463  not include furniture or systems, devices, software, or
  464  peripherals that are designed or intended primarily for
  465  recreational use. The term “monitor” does not include any device
  466  that includes a television tuner.
  467         (3)The tax exemptions provided in this section do not
  468  apply to sales within a theme park or entertainment complex as
  469  defined in s. 509.013(9), Florida Statutes, within a public
  470  lodging establishment as defined in s. 509.013(4), Florida
  471  Statutes, or within an airport as defined in s. 330.27(2),
  472  Florida Statutes.
  473         (4)The tax exemptions provided in this section may apply
  474  at the option of a dealer if less than 5 percent of the dealer’s
  475  gross sales of tangible personal property in the prior calendar
  476  year are comprised of items that would be exempt under this
  477  section. If a qualifying dealer chooses not to participate in
  478  the tax holiday, by August 1, 2019, the dealer must notify the
  479  Department of Revenue in writing of its election to collect
  480  sales tax during the holiday and must post a copy of that notice
  481  in a conspicuous location at its place of business.
  482         (5) The Department of Revenue is authorized, and all
  483  conditions are deemed met, to adopt emergency rules pursuant to
  484  s. 120.54(4), Florida Statutes, for the purpose of implementing
  485  this section. Notwithstanding any other provision of law,
  486  emergency rules adopted pursuant to this subsection are
  487  effective for 6 months after adoption and may be renewed during
  488  the pendency of procedures to adopt permanent rules addressing
  489  the subject of the emergency rules.
  490         (6)For the 2018-2019 fiscal year, the sum of $237,000 in
  491  nonrecurring funds is appropriated from the General Revenue Fund
  492  to the Department of Revenue for the purpose of implementing
  493  this section. Funds remaining unexpended or unencumbered from
  494  this appropriation as of June 30, 2019, shall revert and be
  495  reappropriated for the same purpose in the 2019-2020 fiscal
  496  year.
  497         Section 19. Fencing materials used in agriculture.
  498         (1)The purchase of fencing materials used to replace or
  499  repair farm fences on land classified as agricultural under s.
  500  193.461, Florida Statutes, is exempt from the tax imposed under
  501  chapter 212, Florida Statutes, during the period from October
  502  10, 2018, through June 30, 2019, if the fencing materials will
  503  be or were used to replace or repair fences that were damaged as
  504  a direct result of the impact of Hurricane Michael. The
  505  exemption provided by this section is available only through a
  506  refund from the Department of Revenue of previously paid taxes.
  507         (2)To receive a refund pursuant to this section, the owner
  508  of the fencing materials or the real property into which the
  509  fencing materials were incorporated must apply to the Department
  510  of Revenue by December 31, 2019. The refund application must
  511  include the following information:
  512         (a)The name and address of the person claiming the refund.
  513         (b)The address and assessment roll parcel number of the
  514  agricultural land in which the fencing materials were or will be
  515  used.
  516         (c)The sales invoice or other proof of purchase of the
  517  fencing materials, showing the amount of sales tax paid, the
  518  date of purchase, and the name and address of the dealer from
  519  whom the materials were purchased.
  520         (d)An affidavit executed by the owner of the fencing
  521  materials or the real property into which the fencing materials
  522  were or will be incorporated, including a statement that the
  523  fencing materials were or will be used to replace or repair
  524  fencing damaged as a direct result of the impact of Hurricane
  525  Michael.
  526         (3)A person furnishing a false affidavit to the Department
  527  of Revenue pursuant to subsection (2) is subject to the penalty
  528  set forth in s. 212.085, Florida Statutes, and as otherwise
  529  authorized by law.
  530         (4)This section is deemed a revenue law for the purposes
  531  of ss. 213.05 and 213.06, Florida Statutes, and s. 72.011,
  532  Florida Statutes, applies to this section.
  533         (5)This section operates retroactively to October 10,
  534  2018.
  535         (6) The Department of Revenue is authorized, and all
  536  conditions are deemed met, to adopt emergency rules pursuant to
  537  s. 120.54(4), Florida Statutes, for the purpose of implementing
  538  this section. Notwithstanding any other provision of law,
  539  emergency rules adopted pursuant to this subsection are
  540  effective for 6 months after adoption and may be renewed during
  541  the pendency of procedures to adopt permanent rules addressing
  542  the subject of the emergency rules.
  543         Section 20. Building materials used to replace or repair
  544  nonresidential farm buildings damaged by Hurricane Michael.
  545         (1)Building materials used to replace or repair a
  546  nonresidential farm building damaged as a direct result of the
  547  impact of Hurricane Michael and purchased during the period from
  548  October 10, 2018, through June 30, 2019, are exempt from the tax
  549  imposed under chapter 212, Florida Statutes. The exemption
  550  provided by this section is available only through a refund of
  551  previously paid taxes.
  552         (2)As used in this section, the term:
  553         (a)“Building materials” means tangible personal property
  554  that becomes a component part of a nonresidential farm building.
  555         (b)“Nonresidential farm building” has the same meaning as
  556  provided in s. 604.50, Florida Statutes.
  557         (3)To receive a refund pursuant to this section, the owner
  558  of the building materials or of the real property into which the
  559  building materials will be or were incorporated must apply to
  560  the Department of Revenue by December 31, 2019. The refund
  561  application must include the following information:
  562         (a)The name and address of the person claiming the refund.
  563         (b)The address and assessment roll parcel number of the
  564  real property where the building materials were or will be used.
  565         (c)The sales invoice or other proof of purchase of the
  566  building materials, showing the amount of sales tax paid, the
  567  date of purchase, and the name and address of the dealer from
  568  whom the materials were purchased.
  569         (d)An affidavit executed by the owner of the building
  570  materials or the real property into which the building materials
  571  will be or were incorporated, including a statement that the
  572  building materials were or will be used to replace or repair the
  573  nonresidential farm building damaged as a direct result of the
  574  impact of Hurricane Michael.
  575         (4)A person furnishing a false affidavit to the Department
  576  of Revenue pursuant to subsection (3) is subject to the penalty
  577  set forth in s. 212.085, Florida Statutes, and as otherwise
  578  provided by law.
  579         (5)This section is deemed a revenue law for the purposes
  580  of ss. 213.05 and 213.06, Florida Statutes, and s. 72.011,
  581  Florida Statutes, applies to this section.
  582         (6)This section operates retroactively to October 10,
  583  2018.
  584         (7) The Department of Revenue is authorized, and all
  585  conditions are deemed met, to adopt emergency rules pursuant to
  586  s. 120.54(4), Florida Statutes, for the purpose of implementing
  587  this section. Notwithstanding any other provision of law,
  588  emergency rules adopted pursuant to this subsection are
  589  effective for 6 months after adoption and may be renewed during
  590  the pendency of procedures to adopt permanent rules addressing
  591  the subject of the emergency rules.
  592         Section 21. Refund of fuel taxes used for agricultural
  593  shipment or hurricane debris removal after Hurricane Michael.
  594         (1)Fuel purchased and used in this state during the period
  595  from October 10, 2018, through June 30, 2019, which is or was
  596  used in any motor vehicle driven or operated upon the public
  597  highways of this state for agricultural shipment or hurricane
  598  debris removal, is exempt from all state and county taxes
  599  authorized or imposed under parts I and II of chapter 206,
  600  Florida Statutes, excluding the taxes imposed under s.
  601  206.41(1)(a) and (h), Florida Statutes. The exemption provided
  602  by this section is available to the fuel purchaser in an amount
  603  equal to the fuel tax imposed on fuel that was purchased for
  604  agricultural shipment or hurricane debris removal during the
  605  period from October 10, 2018, through June 30, 2019. The
  606  exemption provided by this section is only available through a
  607  refund from the Department of Revenue.
  608         (2)As used in this section, the term:
  609         (a)“Agricultural processing or storage facility” means
  610  property used or useful in separating, cleaning, processing,
  611  converting, packaging, handling, storing, and other activities
  612  necessary to prepare crops, livestock, related products, and
  613  other products of agriculture, and includes nonfarm facilities
  614  that produce agricultural products, in whole or in part, through
  615  natural processes, animal husbandry, and apiaries.
  616         (b)“Agricultural product” means the natural products of a
  617  farm, nursery, forest, grove, orchard, vineyard, garden, or
  618  apiary, including livestock as defined in s. 585.01(13), Florida
  619  Statutes.
  620         (c)“Agricultural shipment” means the transport of any
  621  agricultural product from a farm, nursery, forest, grove,
  622  orchard, vineyard, garden, or apiary located in Okaloosa,
  623  Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf,
  624  Gadsden, Liberty, Franklin, Leon, or Wakulla County to an
  625  agricultural processing or storage facility.
  626         (d)“Fuel” means motor fuel or diesel fuel, as those terms
  627  are defined in ss. 206.01 and 206.86, Florida Statutes,
  628  respectively.
  629         (e)“Fuel tax” means all state and county taxes authorized
  630  or imposed on fuel under chapter 206, Florida Statutes.
  631         (f) “Hurricane debris removal” means the transport of
  632  Hurricane Michael debris from a farm, nursery, forest, grove,
  633  orchard, vineyard, or apiary located in Okaloosa, Walton,
  634  Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden,
  635  Liberty, Franklin, Leon or Wakulla County.
  636         (g)“Motor vehicle” and “public highways” have the same
  637  meanings as provided in s. 206.01, Florida Statutes.
  638         (3)To receive a refund pursuant to this section, the fuel
  639  purchaser must apply to the Department of Revenue by December
  640  31, 2019. The refund application must include the following
  641  information:
  642         (a)The name and address of the person claiming the refund.
  643         (b)The names and addresses of up to three owners of farms,
  644  nurseries, forests, groves, orchards, vineyards, gardens, or
  645  apiaries whose agricultural products were shipped or hurricane
  646  debris was removed by the person seeking the refund pursuant to
  647  this section.
  648         (c)The sales invoice or other proof of purchase of the
  649  fuel, showing the number of gallons of fuel purchased, the type
  650  of fuel purchased, the date of purchase, and the name and place
  651  of business of the dealer from whom the fuel was purchased.
  652         (d)The license number or other identification number of
  653  the motor vehicle that used the exempt fuel.
  654         (e)An affidavit executed by the person seeking the refund
  655  pursuant to this section, including a statement that he or she
  656  purchased and used the fuel for which the refund is being
  657  claimed during the period from October 10, 2018, through June
  658  30, 2019, for an agricultural shipment or hurricane debris
  659  removal.
  660         (4)A person furnishing a false affidavit to the Department
  661  of Revenue pursuant to subsection (3) is subject to the penalty
  662  set forth in s. 206.11, Florida Statutes, and as otherwise
  663  provided by law.
  664         (5)The tax imposed under s. 212.0501, Florida Statutes,
  665  does not apply to fuel that is exempt under this section and for
  666  which a fuel purchaser received a refund under this section.
  667         (6)This section is deemed a revenue law for the purposes
  668  of ss. 213.05 and 213.06, Florida Statutes, and s. 72.011,
  669  Florida Statutes, applies to this section.
  670         (7)This section operates retroactively to October 10,
  671  2018.
  672         (8) The Department of Revenue is authorized, and all
  673  conditions are deemed met, to adopt emergency rules pursuant to
  674  s. 120.54(4), Florida Statutes, for the purpose of implementing
  675  this section. Notwithstanding any other provision of law,
  676  emergency rules adopted pursuant to this subsection are
  677  effective for 6 months after adoption and may be renewed during
  678  the pendency of procedures to adopt permanent rules addressing
  679  the subject of the emergency rules.
  680         Section 22. (1)The provisions of this act relating to ss.
  681  1011.71 and 1002.33, Florida Statutes, amending the use of
  682  certain voted discretionary operating millages levied by school
  683  districts, apply to such levies authorized by a vote of the
  684  electors on or after July 1, 2019.
  685         (2)Subsection (1) does not apply to voted discretionary
  686  operating millages levied by a school district in any county as
  687  defined in s. 125.011(1), Florida Statutes, and the provisions
  688  of this act apply to revenues collected on or after July 1,
  689  2019, in any such county.
  690         Section 23. For the 2019-2020 fiscal year, the sum of
  691  $91,319 in nonrecurring funds is appropriated from the General
  692  Revenue Fund to the Department of Revenue to administer this
  693  act.
  694         Section 24. Except as otherwise expressly provided in this
  695  act, this act shall take effect upon becoming a law.
  696  
  697  ================= T I T L E  A M E N D M E N T ================
  698  And the title is amended as follows:
  699         Delete everything before the enacting clause
  700  and insert:
  701                        A bill to be entitled                      
  702         An act relating to taxation; amending s. 28.241, F.S.;
  703         requiring that all of the proceeds from filing fees
  704         for trial and appellate proceedings be deposited into
  705         the State Courts Revenue Trust Fund; creating s.
  706         193.4517, F.S.; defining terms; providing a tangible
  707         personal property assessment limitation, during a
  708         certain timeframe and in certain counties, for certain
  709         agricultural equipment rendered unable to be used due
  710         to Hurricane Michael; specifying conditions for
  711         applying for and receiving the assessment limitation;
  712         providing procedures for petitioning the value
  713         adjustment board if an application is denied;
  714         providing retroactive application; amending s.
  715         195.096, F.S.; specifying a requirement for the
  716         Department of Revenue in reviewing assessment rolls in
  717         certain counties in assessment years following a
  718         natural disaster; authorizing the department to use
  719         the best information available to estimate levels of
  720         assessment; providing applicability and retroactive
  721         operation; amending s. 201.02, Florida Statutes;
  722         removing a limitation on the transfer of homestead
  723         property deeds between spouses that are exempt from
  724         documentary stamp tax; amending s. 212.031, F.S.;
  725         reducing tax rates on rental or licensee fees for the
  726         use of real property; amending section 212.08, Florida
  727         Statutes; exempting from sales and use tax property
  728         purchased for sale by a dealer and donated to a
  729         501(c)(3) organization; amending s. 218.131, F.S.;
  730         revising the date of distribution of appropriated
  731         moneys to certain counties; amending s. 318.14, F.S.;
  732         providing a specified reduction in civil penalty for
  733         persons who are cited for certain noncriminal traffic
  734         infractions and who elect to attend a certain driver
  735         improvement course; removing a provision that required
  736         that a portion of a certain civil penalty be deposited
  737         in the State Courts Revenue Trust Fund; amending s.
  738         318.15, F.S.; conforming a provision to changes made
  739         by the act; amending s. 624.51055, F.S.; specifying
  740         when an eligible contribution to certain nonprofit
  741         scholarship-funding organizations must be made for
  742         purposes of claiming a credit against the insurance
  743         premium tax; providing applicability; amending s.
  744         741.01, F.S.; requiring that all of the proceeds from
  745         a fee paid to the clerk of the circuit court for the
  746         issuance of a marriage license be deposited monthly
  747         into the State Courts Revenue Trust Fund; amending s.
  748         1002.33, F.S.; conforming a provision to changes made
  749         by the act; amending s. 1002.395, F.S.; specifying
  750         that under the Florida Tax Credit Scholarship Program,
  751         a taxpayer may apply for a credit against the
  752         insurance premium tax to be used for a certain
  753         timeframe; revising an insurer’s authority to reduce
  754         certain tax installment payments for purposes of
  755         determining if a certain tax penalty is imposed;
  756         providing applicability; amending s. 1011.71, F.S.;
  757         defining the term “school operational purposes” to
  758         include charter schools sponsored by a school
  759         district; requiring that voted levies for school
  760         operational purposes be shared with charter schools in
  761         accordance with certain provisions; providing sales
  762         tax exemptions for certain disaster preparedness
  763         supplies during a certain timeframe; specifying
  764         locations where the exemptions do not apply;
  765         authorizing the department to adopt emergency rules;
  766         providing sales tax exemptions for certain clothing,
  767         wallets, bags, school supplies, personal computers,
  768         and personal computer-related accessories during a
  769         certain timeframe; defining terms; specifying
  770         locations where the exemptions do not apply;
  771         authorizing certain dealers to opt out of
  772         participating in the exemptions, subject to certain
  773         conditions; authorizing the department to adopt
  774         emergency rules; providing an appropriation; providing
  775         a sales tax exemption for the purchase, within a
  776         certain timeframe, of certain fencing materials used
  777         to replace or repair fences damaged by Hurricane
  778         Michael on agricultural lands; specifying that the
  779         exemption is available only through a refund by the
  780         department of previously paid taxes; specifying
  781         requirements for applying for the refund; providing
  782         penalties for furnishing a false affidavit; providing
  783         construction and retroactive applicability;
  784         authorizing the department to adopt emergency rules;
  785         providing a sales tax exemption for the purchase,
  786         within a certain timeframe, of building materials used
  787         to replace or repair nonresidential farm buildings
  788         damaged by Hurricane Michael; specifying that the
  789         exemption is available only through a refund by the
  790         department of previously paid taxes; defining the
  791         terms “building materials” and “nonresidential farm
  792         building”; specifying requirements for applying for
  793         the refund; providing penalties for furnishing a false
  794         affidavit; providing construction and retroactive
  795         applicability; authorizing the department to adopt
  796         emergency rules; providing an exemption from certain
  797         fuel taxes for fuel purchased, within a certain
  798         timeframe, for use for agricultural shipment or
  799         hurricane debris removal after Hurricane Michael;
  800         specifying that the exemption is available only
  801         through a refund by the department; defining terms;
  802         specifying requirements for applying for the refund;
  803         providing penalties for furnishing a false affidavit;
  804         providing applicability and construction; providing
  805         for retroactive operation; authorizing the department
  806         to adopt emergency rules; providing applicability
  807         relating to the use of certain voted discretionary
  808         operating millages levied by school districts;
  809         providing applicability; providing an appropriation;
  810         providing effective dates.