Florida Senate - 2020                          SENATOR AMENDMENT
       Bill No. CS/HB 7097, 1st Eng.
       
       
       
       
       
       
                                Ì271678SÎ271678                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 2/AD/2R         .                                
             03/12/2020 07:00 PM       .                                
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       Senator Stargel moved the following:
       
    1         Senate Substitute for Amendment (882296) (with title
    2  amendment)
    3  
    4         Delete everything after the enacting clause
    5  and insert:
    6         Section 1. Paragraph (b) of subsection (5) of section
    7  125.0104, Florida Statutes, is amended to read:
    8         125.0104 Tourist development tax; procedure for levying;
    9  authorized uses; referendum; enforcement.—
   10         (5) AUTHORIZED USES OF REVENUE.—
   11         (b) Tax revenues received pursuant to this section by a
   12  county of less than 950,000 750,000 population imposing a
   13  tourist development tax may only be used by that county for the
   14  following purposes in addition to those purposes allowed
   15  pursuant to paragraph (a): to acquire, construct, extend,
   16  enlarge, remodel, repair, improve, maintain, operate, or promote
   17  one or more zoological parks, fishing piers or nature centers
   18  which are publicly owned and operated or owned and operated by
   19  not-for-profit organizations and open to the public. All
   20  population figures relating to this subsection shall be based on
   21  the most recent population estimates prepared pursuant to the
   22  provisions of s. 186.901. These population estimates shall be
   23  those in effect on July 1 of each year.
   24         Section 2. Section 189.033, Florida Statutes, is amended to
   25  read:
   26         189.033 Independent special district services in
   27  disproportionally affected county; rate reduction for providers
   28  providing economic benefits.—If the governing body of an
   29  independent special district that provides water, wastewater,
   30  and sanitation services in a disproportionally affected county,
   31  as defined in s. 288.106(8), determines that a new user or the
   32  expansion of an existing user of one or more of its utility
   33  systems will provide a significant benefit to the community in
   34  terms of increased job opportunities, economies of scale, or
   35  economic development in the area, the governing body may
   36  authorize a reduction of its rates, fees, or charges for that
   37  user for a specified period of time. A governing body that
   38  exercises this power must do so by resolution that states the
   39  anticipated economic benefit justifying the reduction as well as
   40  the period of time that the reduction will remain in place. As
   41  used in this section, the term “disproportionally affected
   42  county” means Bay County, Escambia County, Franklin County, Gulf
   43  County, Okaloosa County, Santa Rosa County, Walton County, or
   44  Wakulla County.
   45         Section 3. Effective January 1, 2022, section 193.019,
   46  Florida Statutes, is created to read:
   47         193.019 Hospitals; community benefit reporting.
   48         (1) As used in this section, the term:
   49         (a) “Department” means the Department of Revenue.
   50         (b) “Hospital” has the same meaning as in s. 196.012(8).
   51         (2) By January 15 of each year, a county property appraiser
   52  shall calculate and submit to the department the tax reduction
   53  resulting from the property exemption for the prior year granted
   54  pursuant to s. 196.196 or s. 196.197 for each property owned by
   55  a hospital.
   56         (3) By January 15 of each year, a hospital shall submit to
   57  the department its most recently filed Internal Revenue Service
   58  Form 990, Schedule H. The hospital shall also submit a document
   59  showing the attribution of the net community benefit expense
   60  shown in Form 990 to services and activities performed within
   61  the state.
   62         (4) The department must determine whether the net community
   63  benefit expense attributed to a hospital’s property located in
   64  the state equals or exceeds the tax reductions resulting from
   65  the exemptions described in subsection (2).
   66         (5) If the department determines that the net community
   67  benefit expense does not equal or exceed the tax reductions
   68  resulting from the exemptions described in subsection (2), the
   69  department shall notify the respective property appraiser by
   70  March 15 to reduce the exemption for the current year
   71  proportionately so that it equals the ratio of the tax
   72  reductions to the net community benefit expense.
   73         (6) The department shall publish the data collected
   74  pursuant to this section for each hospital from a county
   75  property appraiser, including the net community benefit expense
   76  reported in the Internal Revenue Service Form 990, Schedule H.
   77         (7) The department shall adopt a form by rule to administer
   78  this section.
   79         Section 4. Section 193.1557, Florida Statutes, is created
   80  to read:
   81         193.1557Assessment of certain property damaged or
   82  destroyed by Hurricane Michael.—For property damaged or
   83  destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
   84  193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
   85  additions, or improvements commenced within 5 years after
   86  January 1, 2019. This section applies to the 2019-2023 tax rolls
   87  and shall stand repealed on December 31, 2023.
   88         Section 5. Subsection (1) of section 194.035, Florida
   89  Statutes, is amended to read:
   90         194.035 Special magistrates; property evaluators.—
   91         (1) In counties having a population of more than 75,000,
   92  the board shall appoint special magistrates for the purpose of
   93  taking testimony and making recommendations to the board, which
   94  recommendations the board may act upon without further hearing.
   95  These special magistrates may not be elected or appointed
   96  officials or employees of the county but shall be selected from
   97  a list of those qualified individuals who are willing to serve
   98  as special magistrates. Employees and elected or appointed
   99  officials of a taxing jurisdiction or of the state may not serve
  100  as special magistrates. The clerk of the board shall annually
  101  notify such individuals or their professional associations to
  102  make known to them that opportunities to serve as special
  103  magistrates exist. The Department of Revenue shall provide a
  104  list of qualified special magistrates to any county with a
  105  population of 75,000 or less. Subject to appropriation, the
  106  department shall reimburse counties with a population of 75,000
  107  or less for payments made to special magistrates appointed for
  108  the purpose of taking testimony and making recommendations to
  109  the value adjustment board pursuant to this section. The
  110  department shall establish a reasonable range for payments per
  111  case to special magistrates based on such payments in other
  112  counties. Requests for reimbursement of payments outside this
  113  range shall be justified by the county. If the total of all
  114  requests for reimbursement in any year exceeds the amount
  115  available pursuant to this section, payments to all counties
  116  shall be prorated accordingly. If a county having a population
  117  less than 75,000 does not appoint a special magistrate to hear
  118  each petition, the person or persons designated to hear
  119  petitions before the value adjustment board or the attorney
  120  appointed to advise the value adjustment board shall attend the
  121  training provided pursuant to subsection (3), regardless of
  122  whether the person would otherwise be required to attend, but
  123  shall not be required to pay the tuition fee specified in
  124  subsection (3). A special magistrate appointed to hear issues of
  125  exemptions, classifications, and determinations that a change of
  126  ownership, a change of ownership or control, or a qualifying
  127  improvement has occurred shall be a member of The Florida Bar
  128  with no less than 5 years’ experience in the area of ad valorem
  129  taxation. A special magistrate appointed to hear issues
  130  regarding the valuation of real estate shall be a state
  131  certified real estate appraiser with not less than 5 years’
  132  experience in real property valuation. A special magistrate
  133  appointed to hear issues regarding the valuation of tangible
  134  personal property shall be a designated member of a nationally
  135  recognized appraiser’s organization with not less than 5 years’
  136  experience in tangible personal property valuation. A special
  137  magistrate need not be a resident of the county in which he or
  138  she serves. A special magistrate may not represent a person
  139  before the board in any tax year during which he or she has
  140  served that board as a special magistrate. An appraisal may not
  141  be submitted as evidence to a value adjustment board in any year
  142  that the person who performed the appraisal serves as a special
  143  magistrate to that value adjustment board. Before appointing a
  144  special magistrate, a value adjustment board shall verify the
  145  special magistrate’s qualifications. The value adjustment board
  146  shall ensure that the selection of special magistrates is based
  147  solely upon the experience and qualifications of the special
  148  magistrate and is not influenced by the property appraiser. The
  149  special magistrate shall accurately and completely preserve all
  150  testimony and, in making recommendations to the value adjustment
  151  board, shall include proposed findings of fact, conclusions of
  152  law, and reasons for upholding or overturning the determination
  153  of the property appraiser. The expense of hearings before
  154  magistrates and any compensation of special magistrates shall be
  155  borne three-fifths by the board of county commissioners and two
  156  fifths by the school board. When appointing special magistrates
  157  or when scheduling special magistrates for specific hearings,
  158  the board, the board attorney, and the board clerk may not
  159  consider the dollar amount or percentage of any assessment
  160  reductions recommended by any special magistrate in the current
  161  year or in any previous year.
  162         Section 6. Paragraphs (a) and (b) of subsection (1) of
  163  section 195.073, Florida Statutes, are amended to read:
  164         195.073 Classification of property.—All items required by
  165  law to be on the assessment rolls must receive a classification
  166  based upon the use of the property. The department shall
  167  promulgate uniform definitions for all classifications. The
  168  department may designate other subclassifications of property.
  169  No assessment roll may be approved by the department which does
  170  not show proper classifications.
  171         (1) Real property must be classified according to the
  172  assessment basis of the land into the following classes:
  173         (a) Residential, subclassified into categories, one
  174  category for homestead property and one for nonhomestead
  175  property:
  176         1. Single family.
  177         2. Mobile homes.
  178         3. Multifamily, up to nine units.
  179         4. Condominiums.
  180         5. Cooperatives.
  181         6. Retirement homes.
  182         (b) Commercial and industrial, including apartments with
  183  more than nine units.
  184         Section 7. Subsection (2) and paragraph (a) of subsection
  185  (3) of section 195.096, Florida Statutes, are amended to read:
  186         195.096 Review of assessment rolls.—
  187         (2) The department shall conduct, no less frequently than
  188  once every 2 years, an in-depth review of the real property
  189  assessment roll rolls of each county. The department need not
  190  individually study every use-class of property set forth in s.
  191  195.073, but shall at a minimum study the level of assessment in
  192  relation to just value of each classification specified in
  193  subsection (3). Such in-depth review may include proceedings of
  194  the value adjustment board and the audit or review of procedures
  195  used by the counties to appraise property.
  196         (a) The department shall, at least 30 days prior to the
  197  beginning of an in-depth review in any county, notify the
  198  property appraiser in the county of the pending review. At the
  199  request of the property appraiser, the department shall consult
  200  with the property appraiser regarding the classifications and
  201  strata to be studied, in order that the review will be useful to
  202  the property appraiser in evaluating his or her procedures.
  203         (b) Every property appraiser whose upcoming roll is subject
  204  to an in-depth review shall, if requested by the department on
  205  or before January 1, deliver upon completion of the assessment
  206  roll a list of the parcel numbers of all parcels that did not
  207  appear on the assessment roll of the previous year, indicating
  208  the parcel number of the parent parcel from which each new
  209  parcel was created or “cut out.”
  210         (c) In conducting assessment ratio studies, the department
  211  must use all practicable steps, including stratified statistical
  212  and analytical reviews and sale-qualification studies, to
  213  maximize the representativeness or statistical reliability of
  214  samples of properties in tests of each classification, stratum,
  215  or roll made the subject of a ratio study published by it. The
  216  department shall document and retain records of the measures of
  217  representativeness of the properties studied in compliance with
  218  this section. Such documentation must include a record of
  219  findings used as the basis for the approval or disapproval of
  220  the tax roll in each county pursuant to s. 193.1142. In
  221  addition, to the greatest extent practicable, the department
  222  shall study assessment roll strata by subclassifications such as
  223  value groups and market areas for each classification or stratum
  224  to be studied, to maximize the representativeness of ratio study
  225  samples. For purposes of this section, the department shall rely
  226  primarily on an assessment-to-sales-ratio study in conducting
  227  assessment ratio studies in those classifications of property
  228  specified in subsection (3) for which there are adequate market
  229  sales. The department shall compute the median and the value
  230  weighted mean for each classification or subclassification
  231  studied and for the roll as a whole.
  232         (d) In the conduct of these reviews, the department shall
  233  adhere to all standards to which the property appraisers are
  234  required to adhere.
  235         (e) The department and each property appraiser shall
  236  cooperate in the conduct of these reviews, and each shall make
  237  available to the other all matters and records bearing on the
  238  preparation and computation of the reviews. The property
  239  appraisers shall provide any and all data requested by the
  240  department in the conduct of the studies, including electronic
  241  data processing tapes. Any and all data and samples developed or
  242  obtained by the department in the conduct of the studies shall
  243  be confidential and exempt from the provisions of s. 119.07(1)
  244  until a presentation of the findings of the study is made to the
  245  property appraiser. After the presentation of the findings, the
  246  department shall provide any and all data requested by a
  247  property appraiser developed or obtained in the conduct of the
  248  studies, including tapes. Direct reimbursable costs of providing
  249  the data shall be borne by the party who requested it. Copies of
  250  existing data or records, whether maintained or required
  251  pursuant to law or rule, or data or records otherwise
  252  maintained, shall be submitted within 30 days from the date
  253  requested, in the case of written or printed information, and
  254  within 14 days from the date requested, in the case of
  255  computerized information.
  256         (f) Within 120 days after receipt of a county assessment
  257  roll by the executive director of the department pursuant to s.
  258  193.1142(1), or within 10 days after approval of the assessment
  259  roll, whichever is later, the department shall complete the
  260  review for that county and publish the department’s findings.
  261  The findings must include a statement of the confidence interval
  262  for the median and such other measures as may be appropriate for
  263  each classification or subclassification studied and for the
  264  roll as a whole, and related statistical and analytical details.
  265  The measures in the findings must be based on:
  266         1. A 95-percent level of confidence; or
  267         2. Ratio study standards that are generally accepted by
  268  professional appraisal organizations in developing a
  269  statistically valid sampling plan if a 95-percent level of
  270  confidence is not attainable.
  271         (g) Notwithstanding any other provision of this chapter, in
  272  one or more assessment years following a natural disaster in
  273  counties for which a state of emergency was declared by
  274  executive order or proclamation of the Governor pursuant to
  275  chapter 252, if the department determines that the natural
  276  disaster creates difficulties in its statistical and analytical
  277  reviews of the assessment rolls in affected counties, the
  278  department shall take all practicable steps to maximize the
  279  representativeness and reliability of its statistical and
  280  analytical reviews and may use the best information available to
  281  estimate the levels of assessment. This paragraph first applies
  282  to the 2019 assessment roll and operates retroactively to
  283  January 1, 2019.
  284         (3)(a) Upon completion of review pursuant to paragraph
  285  (2)(f), the department shall publish the results of reviews
  286  conducted under this section. The results must include all
  287  statistical and analytical measures computed under this section
  288  for the real property assessment roll as a whole, the personal
  289  property assessment roll as a whole, and independently for the
  290  following real property classes if the classes constituted 5
  291  percent or more of the total assessed value of real property in
  292  a county on the previous tax roll:
  293         1. Residential property that consists of one primary living
  294  unit, including, but not limited to, single-family residences,
  295  condominiums, cooperatives, and mobile homes.
  296         2. Residential property that consists of two to nine or
  297  more primary living units.
  298         3. Agricultural, high-water recharge, historic property
  299  used for commercial or certain nonprofit purposes, and other
  300  use-valued property.
  301         4. Vacant lots.
  302         5. Nonagricultural acreage and other undeveloped parcels.
  303         6. Improved commercial and industrial property, including
  304  apartments with more than nine units.
  305         7. Taxable institutional or governmental, utility, locally
  306  assessed railroad, oil, gas and mineral land, subsurface rights,
  307  and other real property.
  308  
  309  If one of the above classes constituted less than 5 percent of
  310  the total assessed value of all real property in a county on the
  311  previous assessment roll, the department may combine it with one
  312  or more other classes of real property for purposes of
  313  assessment ratio studies or use the weighted average of the
  314  other classes for purposes of calculating the level of
  315  assessment for all real property in a county. The department
  316  shall also publish such results for any subclassifications of
  317  the classes or assessment rolls it may have chosen to study.
  318         Section 8. Effective upon this act becoming a law,
  319  subsection (2) of section 196.173, Florida Statutes, is amended
  320  to read:
  321         196.173 Exemption for deployed servicemembers.—
  322         (2) The exemption is available to servicemembers who were
  323  deployed during the preceding calendar year on active duty
  324  outside the continental United States, Alaska, or Hawaii in
  325  support of any of the following military operations:
  326         (a) Operation Joint Task Force Bravo, which began in 1995.
  327         (b) Operation Joint Guardian, which began on June 12, 1999.
  328         (c) Operation Noble Eagle, which began on September 15,
  329  2001.
  330         (d)Operation Enduring Freedom, which began on October 7,
  331  2001, and ended on December 31, 2014.
  332         (d)(e) Operations in the Balkans, which began in 2004.
  333         (e)(f) Operation Nomad Shadow, which began in 2007.
  334         (f)(g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
  335  began in January 2007.
  336         (g)(h) Operation Copper Dune, which began in 2009.
  337         (h)(i) Operation Georgia Deployment Program, which began in
  338  August 2009.
  339         (i)(j) Operation Spartan Shield, which began in June 2011.
  340         (j)(k) Operation Observant Compass, which began in October
  341  2011.
  342         (k)(l) Operation Inherent Resolve, which began on August 8,
  343  2014.
  344         (l)(m) Operation Atlantic Resolve, which began in April
  345  2014.
  346         (m)(n) Operation Freedom’s Sentinel, which began on January
  347  1, 2015.
  348         (n)(o) Operation Resolute Support, which began in January
  349  2015.
  350         (o)Operation Juniper Shield, which began in February 2007.
  351         (p)Operation Pacific Eagle, which began in September 2017.
  352         (q)Operation Martillo, which began in January 2012.
  353  
  354  The Department of Revenue shall notify all property appraisers
  355  and tax collectors in this state of the designated military
  356  operations.
  357         Section 9. The amendment made by this act to s. 196.173(2),
  358  Florida Statutes, first applies to the 2020 ad valorem tax roll.
  359         Section 10. Application deadline for additional ad valorem
  360  tax exemption for specified deployments.—
  361         (1)Notwithstanding the filing deadlines contained in s.
  362  196.173(6), Florida Statutes, the deadline for an applicant to
  363  file an application with the property appraiser for an
  364  additional ad valorem tax exemption under s. 196.173, Florida
  365  Statutes, for the 2020 tax roll is June 1, 2020.
  366         (2)If an application is not timely filed under subsection
  367  (1), a property appraiser may grant the exemption if:
  368         (a)The applicant files an application for the exemption on
  369  or before the 25th day after the property appraiser mails the
  370  notice required under s. 194.011(1), Florida Statutes;
  371         (b)The applicant is qualified for the exemption; and
  372         (c)The applicant produces sufficient evidence, as
  373  determined by the property appraiser, which demonstrates that
  374  the applicant was unable to apply for the exemption in a timely
  375  manner or otherwise demonstrates extenuating circumstances that
  376  warrant granting the exemption.
  377         (3)If the property appraiser denies an application under
  378  subsection (2), the applicant may file, pursuant to s.
  379  194.011(3), Florida Statutes, a petition with the value
  380  adjustment board which requests that the exemption be granted.
  381  Such petition must be filed on or before the 25th day after the
  382  property appraiser mails the notice required under s.
  383  194.011(1), Florida Statutes. Notwithstanding s. 194.013,
  384  Florida Statutes, the eligible servicemember is not required to
  385  pay a filing fee for such petition. Upon reviewing the petition,
  386  the value adjustment board may grant the exemption if the
  387  applicant is qualified for the exemption and demonstrates
  388  extenuating circumstances, as determined by the board, which
  389  warrant granting the exemption.
  390         (4)This section shall take effect upon this act becoming a
  391  law and applies to the 2020 ad valorem tax roll.
  392         Section 11. Effective upon becoming a law and operating
  393  retroactively to January 1, 2020, subsection (1) of section
  394  196.1978, Florida Statutes, is amended to read:
  395         196.1978 Affordable housing property exemption.—
  396         (1) Property used to provide affordable housing to eligible
  397  persons as defined by s. 159.603 and natural persons or families
  398  meeting the extremely-low-income, very-low-income, low-income,
  399  or moderate-income limits specified in s. 420.0004, which is
  400  owned entirely by a nonprofit entity that is a corporation not
  401  for profit, qualified as charitable under s. 501(c)(3) of the
  402  Internal Revenue Code and in compliance with Rev. Proc. 96-32,
  403  1996-1 C.B. 717, is considered property owned by an exempt
  404  entity and used for a charitable purpose, and those portions of
  405  the affordable housing property that provide housing to natural
  406  persons or families classified as extremely low income, very low
  407  income, low income, or moderate income under s. 420.0004 are
  408  exempt from ad valorem taxation to the extent authorized under
  409  s. 196.196. All property identified in this subsection section
  410  must comply with the criteria provided under s. 196.195 for
  411  determining exempt status and applied by property appraisers on
  412  an annual basis. The Legislature intends that any property owned
  413  by a limited liability company which is disregarded as an entity
  414  for federal income tax purposes pursuant to Treasury Regulation
  415  301.7701-3(b)(1)(ii) be treated as owned by its sole member.
  416  Units that are vacant shall be treated as portions of the
  417  affordable housing property exempt under this subsection if a
  418  recorded land use restriction agreement in favor of the Florida
  419  Housing Finance Corporation or any other governmental or quasi
  420  governmental jurisdiction requires that all residential units
  421  within the property be used in a manner that qualifies for the
  422  exemption under this subsection and if the units are being
  423  offered for rent.
  424         Section 12. Effective January 1, 2021, subsection (1) of
  425  section 196.1978, Florida Statutes, as amended by this act, is
  426  amended to read:
  427         196.1978 Affordable housing property exemption.—
  428         (1) Property used to provide affordable housing to eligible
  429  persons as defined by s. 159.603 and natural persons or families
  430  meeting the extremely-low-income, very-low-income, low-income,
  431  or moderate-income limits specified in s. 420.0004, which is
  432  owned entirely by a nonprofit entity that is a corporation not
  433  for profit, qualified as charitable under s. 501(c)(3) of the
  434  Internal Revenue Code and in compliance with Rev. Proc. 96-32,
  435  1996-1 C.B. 717, is considered property owned by an exempt
  436  entity and used for a charitable purpose, and those portions of
  437  the affordable housing property that provide housing to natural
  438  persons or families classified as extremely low income, very low
  439  income, low income, or moderate income under s. 420.0004 are
  440  exempt from ad valorem taxation to the extent authorized under
  441  s. 196.196. All property identified in this subsection must
  442  comply with the criteria provided under s. 196.195 for
  443  determining exempt status and applied by property appraisers on
  444  an annual basis. The Legislature intends that any property owned
  445  by a limited liability company which is disregarded as an entity
  446  for federal income tax purposes pursuant to Treasury Regulation
  447  301.7701-3(b)(1)(ii) be treated as owned by its sole member. If
  448  the sole member of the limited liability company that owns the
  449  property is also a limited liability company that is disregarded
  450  as an entity for federal income tax purposes pursuant to
  451  Treasury Regulation 301.7701-3(b)(1)(ii), the Legislature
  452  intends that the property be treated as owned by the sole member
  453  of the limited liability company that owns the limited liability
  454  company that owns the property. Units that are vacant and units
  455  that are occupied by natural persons or families whose income no
  456  longer meets the income limits of this subsection, but whose
  457  income met those income limits at the time they became tenants,
  458  shall be treated as portions of the affordable housing property
  459  exempt under this subsection if a recorded land use restriction
  460  agreement in favor of the Florida Housing Finance Corporation or
  461  any other governmental or quasi-governmental jurisdiction
  462  requires that all residential units within the property be used
  463  in a manner that qualifies for the exemption under this
  464  subsection and if the units are being offered for rent.
  465         Section 13. Effective upon this act becoming a law,
  466  paragraphs (b), (d), (e), and (f) of subsection (2) of section
  467  200.065, Florida Statutes, are amended to read:
  468         200.065 Method of fixing millage.—
  469         (2) No millage shall be levied until a resolution or
  470  ordinance has been approved by the governing board of the taxing
  471  authority which resolution or ordinance must be approved by the
  472  taxing authority according to the following procedure:
  473         (b) Within 35 days of certification of value pursuant to
  474  subsection (1), each taxing authority shall advise the property
  475  appraiser of its proposed millage rate, of its rolled-back rate
  476  computed pursuant to subsection (1), and of the date, time, and
  477  place at which a public hearing will be held to consider the
  478  proposed millage rate and the tentative budget. The property
  479  appraiser shall utilize this information in preparing the notice
  480  of proposed property taxes pursuant to s. 200.069. The deadline
  481  for mailing the notice shall be the later of 55 days after
  482  certification of value pursuant to subsection (1) or 10 days
  483  after either the date the tax roll is approved or the interim
  484  roll procedures under s. 193.1145 are instituted. However, for
  485  counties for which a state of emergency was declared by
  486  executive order or proclamation of the Governor pursuant to
  487  chapter 252, if mailing is not possible during the state of
  488  emergency, the property appraiser may post the notice on the
  489  county’s website. If the deadline for mailing the notice of
  490  proposed property taxes is 10 days after the date the tax roll
  491  is approved or the interim roll procedures are instituted, all
  492  subsequent deadlines provided in this section shall be extended.
  493  In addition, the deadline for mailing the notice may be extended
  494  for 30 days in counties for which a state of emergency was
  495  declared by executive order or proclamation of the Governor
  496  pursuant to chapter 252, and property appraisers may use
  497  alternate methods of distribution only when mailing the notice
  498  is not possible. In such event, however, property appraisers
  499  must work with county tax collectors to ensure the timely
  500  assessment and collection of taxes. The number of days by which
  501  the deadlines shall be extended shall equal the number of days
  502  by which the deadline for mailing the notice of proposed taxes
  503  is extended beyond 55 days after certification. If any taxing
  504  authority fails to provide the information required in this
  505  paragraph to the property appraiser in a timely fashion, the
  506  taxing authority shall be prohibited from levying a millage rate
  507  greater than the rolled-back rate computed pursuant to
  508  subsection (1) for the upcoming fiscal year, which rate shall be
  509  computed by the property appraiser and used in preparing the
  510  notice of proposed property taxes. Each multicounty taxing
  511  authority that levies taxes in any county that has extended the
  512  deadline for mailing the notice due to a declared state of
  513  emergency and that has noticed hearings in other counties must
  514  advertise the hearing at which it intends to adopt a tentative
  515  budget and millage rate in a newspaper of general paid
  516  circulation within each county not less than 2 days or more than
  517  5 days before the hearing.
  518         (d) Within 15 days after the meeting adopting the tentative
  519  budget, the taxing authority shall advertise in a newspaper of
  520  general circulation in the county as provided in subsection (3),
  521  its intent to finally adopt a millage rate and budget. A public
  522  hearing to finalize the budget and adopt a millage rate shall be
  523  held not less than 2 days nor more than 5 days after the day
  524  that the advertisement is first published. In the event of a
  525  need to postpone or recess the final meeting due to a declared
  526  state of emergency, the taxing authority may postpone or recess
  527  the hearing for up to 7 days and shall post a prominent notice
  528  at the place of the original hearing showing the date, time, and
  529  place where the hearing will be reconvened. The posted notice
  530  shall measure not less than 8.5 by 11 inches. The taxing
  531  authority shall make every reasonable effort to provide
  532  reasonable notification of the continued hearing to the
  533  taxpayers. The information must also be posted on the taxing
  534  authority’s website. During the hearing, the governing body of
  535  the taxing authority shall amend the adopted tentative budget as
  536  it sees fit, adopt a final budget, and adopt a resolution or
  537  ordinance stating the millage rate to be levied. The resolution
  538  or ordinance shall state the percent, if any, by which the
  539  millage rate to be levied exceeds the rolled-back rate computed
  540  pursuant to subsection (1), which shall be characterized as the
  541  percentage increase in property taxes adopted by the governing
  542  body. The adoption of the budget and the millage-levy resolution
  543  or ordinance shall be by separate votes. For each taxing
  544  authority levying millage, the name of the taxing authority, the
  545  rolled-back rate, the percentage increase, and the millage rate
  546  to be levied shall be publicly announced before prior to the
  547  adoption of the millage-levy resolution or ordinance. In no
  548  event may the millage rate adopted pursuant to this paragraph
  549  exceed the millage rate tentatively adopted pursuant to
  550  paragraph (c). If the rate tentatively adopted pursuant to
  551  paragraph (c) exceeds the proposed rate provided to the property
  552  appraiser pursuant to paragraph (b), or as subsequently adjusted
  553  pursuant to subsection (11), each taxpayer within the
  554  jurisdiction of the taxing authority shall be sent notice by
  555  first-class mail of his or her taxes under the tentatively
  556  adopted millage rate and his or her taxes under the previously
  557  proposed rate. The notice must be prepared by the property
  558  appraiser, at the expense of the taxing authority, and must
  559  generally conform to the requirements of s. 200.069. If such
  560  additional notice is necessary, its mailing must precede the
  561  hearing held pursuant to this paragraph by not less than 10 days
  562  and not more than 15 days.
  563         (e)1. In the hearings required pursuant to paragraphs (c)
  564  and (d), the first substantive issue discussed shall be the
  565  percentage increase in millage over the rolled-back rate
  566  necessary to fund the budget, if any, and the specific purposes
  567  for which ad valorem tax revenues are being increased. During
  568  such discussion, the governing body shall hear comments
  569  regarding the proposed increase and explain the reasons for the
  570  proposed increase over the rolled-back rate. The general public
  571  shall be allowed to speak and to ask questions before prior to
  572  adoption of any measures by the governing body. The governing
  573  body shall adopt its tentative or final millage rate before
  574  prior to adopting its tentative or final budget.
  575         2. These hearings shall be held after 5 p.m. if scheduled
  576  on a day other than Saturday. No hearing shall be held on a
  577  Sunday. The county commission shall not schedule its hearings on
  578  days scheduled for hearings by the school board. The hearing
  579  dates scheduled by the county commission and school board shall
  580  not be utilized by any other taxing authority within the county
  581  for its public hearings. However, in counties for which a state
  582  of emergency was declared by executive order or proclamation of
  583  the Governor pursuant to chapter 252 and the rescheduling of
  584  hearings on the same day is unavoidable, the county commission
  585  and school board must conduct their hearings at different times,
  586  and other taxing authorities must schedule their hearings so as
  587  not to conflict with the times of the county commission and
  588  school board hearings. A multicounty taxing authority shall make
  589  every reasonable effort to avoid scheduling hearings on days
  590  utilized by the counties or school districts within its
  591  jurisdiction. Tax levies and budgets for dependent special
  592  taxing districts shall be adopted at the hearings for the taxing
  593  authority to which such districts are dependent, following such
  594  discussion and adoption of levies and budgets for the superior
  595  taxing authority. A taxing authority may adopt the tax levies
  596  for all of its dependent special taxing districts, and may adopt
  597  the budgets for all of its dependent special taxing districts,
  598  by a single unanimous vote. However, if a member of the general
  599  public requests that the tax levy or budget of a dependent
  600  special taxing district be separately discussed and separately
  601  adopted, the taxing authority shall discuss and adopt that tax
  602  levy or budget separately. If, due to circumstances beyond the
  603  control of the taxing authority, including a state of emergency
  604  declared by executive order or proclamation of the Governor
  605  pursuant to chapter 252, the hearing provided for in paragraph
  606  (c) or paragraph (d) is recessed or postponed, the taxing
  607  authority shall publish a notice in a newspaper of general paid
  608  circulation in the county. The notice shall state the time and
  609  place for the continuation of the hearing and shall be published
  610  at least 2 days but not more than 5 days before prior to the
  611  date the hearing will be continued. In the event of postponement
  612  or recess due to a declared state of emergency, all subsequent
  613  dates in this section shall be extended by the number of days of
  614  the postponement or recess. Notice of the postponement or recess
  615  must be in writing by the affected taxing authority to the tax
  616  collector, the property appraiser, and the Department of Revenue
  617  within 3 calendar days after the postponement or recess. In the
  618  event of such extension, the affected taxing authority must work
  619  with the county tax collector and property appraiser to ensure
  620  timely assessment and collection of taxes.
  621         (f)1. Notwithstanding any provisions of paragraph (c) to
  622  the contrary, each school district shall advertise its intent to
  623  adopt a tentative budget in a newspaper of general circulation
  624  pursuant to subsection (3) within 29 days of certification of
  625  value pursuant to subsection (1). Not less than 2 days or more
  626  than 5 days thereafter, the district shall hold a public hearing
  627  on the tentative budget pursuant to the applicable provisions of
  628  paragraph (c). In the event of postponement or recess due to a
  629  declared state of emergency, the school district may postpone or
  630  recess the hearing for up to 7 days and shall post a prominent
  631  notice at the place of the original hearing showing the date,
  632  time, and place where the hearing will be reconvened. The posted
  633  notice shall measure not less than 8.5 by 11 inches. The school
  634  district shall make every reasonable effort to provide
  635  reasonable notification of the continued hearing to the
  636  taxpayers. The information must also be posted on the school
  637  district’s website.
  638         2. Notwithstanding any provisions of paragraph (b) to the
  639  contrary, each school district shall advise the property
  640  appraiser of its recomputed proposed millage rate within 35 days
  641  of certification of value pursuant to subsection (1). The
  642  recomputed proposed millage rate of the school district shall be
  643  considered its proposed millage rate for the purposes of
  644  paragraph (b).
  645         3. Notwithstanding any provisions of paragraph (d) to the
  646  contrary, each school district shall hold a public hearing to
  647  finalize the budget and adopt a millage rate within 80 days of
  648  certification of value pursuant to subsection (1), but not
  649  earlier than 65 days after certification. The hearing shall be
  650  held in accordance with the applicable provisions of paragraph
  651  (d), except that a newspaper advertisement need not precede the
  652  hearing.
  653         Section 14. Section 200.069, Florida Statutes, is amended
  654  to read:
  655         200.069 Notice of proposed property taxes and non-ad
  656  valorem assessments.—Pursuant to s. 200.065(2)(b), the property
  657  appraiser, in the name of the taxing authorities and local
  658  governing boards levying non-ad valorem assessments within his
  659  or her jurisdiction and at the expense of the county, shall
  660  prepare and deliver by first-class mail to each taxpayer to be
  661  listed on the current year’s assessment roll a notice of
  662  proposed property taxes, which notice shall contain the elements
  663  and use the format provided in the following form.
  664  Notwithstanding the provisions of s. 195.022, no county officer
  665  shall use a form other than that provided herein. The Department
  666  of Revenue may adjust the spacing and placement on the form of
  667  the elements listed in this section as it considers necessary
  668  based on changes in conditions necessitated by various taxing
  669  authorities. If the elements are in the order listed, the
  670  placement of the listed columns may be varied at the discretion
  671  and expense of the property appraiser, and the property
  672  appraiser may use printing technology and devices to complete
  673  the form, the spacing, and the placement of the information in
  674  the columns. In addition, the property appraiser may not include
  675  in the mailing of the notice of ad valorem taxes and non-ad
  676  valorem assessments additional information or items unless such
  677  information or items explain a component of the notice or
  678  provide information directly related to the assessment and
  679  taxation of the property. A county officer may use a form other
  680  than that provided by the department for purposes of this part,
  681  but only if his or her office pays the related expenses and he
  682  or she obtains prior written permission from the executive
  683  director of the department; however, a county officer may not
  684  use a form the substantive content of which is at variance with
  685  the form prescribed by the department. The county officer may
  686  continue to use such an approved form until the law that
  687  specifies the form is amended or repealed or until the officer
  688  receives written disapproval from the executive director.
  689         (1) The first page of the notice shall read:
  690  
  691                  NOTICE OF PROPOSED PROPERTY TAXES                
  692                    DO NOT PAY—THIS IS NOT A BILL                  
  693  
  694         The taxing authorities which levy property taxes against
  695  your property will soon hold PUBLIC HEARINGS to adopt budgets
  696  and tax rates for the next year.
  697         The purpose of these PUBLIC HEARINGS is to receive opinions
  698  from the general public and to answer questions on the proposed
  699  tax change and budget PRIOR TO TAKING FINAL ACTION.
  700         Each taxing authority may AMEND OR ALTER its proposals at
  701  the hearing.
  702  
  703         (2)(a) The notice shall include a brief legal description
  704  of the property, the name and mailing address of the owner of
  705  record, and the tax information applicable to the specific
  706  parcel in question. The information shall be in columnar form.
  707  There shall be seven column headings which shall read: “Taxing
  708  Authority,” “Your Property Taxes Last Year,” “Last Year’s
  709  Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO Budget
  710  Change Is Adopted,” “Tax Rate This Year IF PROPOSED Budget Is
  711  Adopted (Millage),” “Your Taxes This Year IF PROPOSED Budget
  712  Change Is Adopted,” and “A Public Hearing on the Proposed Taxes
  713  and Budget Will Be Held:.”
  714         (b) As used in this section, the term “last year’s adjusted
  715  tax rate” means the rolled-back rate calculated pursuant to s.
  716  200.065(1).
  717         (3) There shall be under each column heading an entry for
  718  the county; the school district levy required pursuant to s.
  719  1011.60(6); other operating school levies; the municipality or
  720  municipal service taxing unit or units in which the parcel lies,
  721  if any; the water management district levying pursuant to s.
  722  373.503; the independent special districts in which the parcel
  723  lies, if any; and for all voted levies for debt service
  724  applicable to the parcel, if any.
  725         (4) For each entry listed in subsection (3), there shall
  726  appear on the notice the following:
  727         (a) In the first column, a brief, commonly used name for
  728  the taxing authority or its governing body. The entry in the
  729  first column for the levy required pursuant to s. 1011.60(6)
  730  shall be “By State Law.” The entry for other operating school
  731  district levies shall be “By Local Board.” Both school levy
  732  entries shall be indented and preceded by the notation “Public
  733  Schools:”. For each voted levy for debt service, the entry shall
  734  be “Voter Approved Debt Payments.”
  735         (b) In the second column, the gross amount of ad valorem
  736  taxes levied against the parcel in the previous year. If the
  737  parcel did not exist in the previous year, the second column
  738  shall be blank.
  739         (c) In the third column, last year’s adjusted tax rate or,
  740  in the case of voted levies for debt service, the tax rate
  741  previously authorized by referendum.
  742         (d) In the fourth column, the gross amount of ad valorem
  743  taxes which will apply to the parcel in the current year if each
  744  taxing authority levies last year’s adjusted tax rate or, in the
  745  case of voted levies for debt service, the amount previously
  746  authorized by referendum.
  747         (e) In the fifth column, the tax rate that each taxing
  748  authority must levy against the parcel to fund the proposed
  749  budget or, in the case of voted levies for debt service, the tax
  750  rate previously authorized by referendum.
  751         (f) In the sixth column, the gross amount of ad valorem
  752  taxes that must be levied in the current year if the proposed
  753  budget is adopted.
  754         (g) In the seventh column, the date, the time, and a brief
  755  description of the location of the public hearing required
  756  pursuant to s. 200.065(2)(c).
  757         (5) Following the entries for each taxing authority, a
  758  final entry shall show: in the first column, the words “Total
  759  Property Taxes:” and in the second, fourth, and sixth columns,
  760  the sum of the entries for each of the individual taxing
  761  authorities. The second, fourth, and sixth columns shall,
  762  immediately below said entries, be labeled Column 1, Column 2,
  763  and Column 3, respectively. Below these labels shall appear, in
  764  boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
  765         (6)(a) The second page of the notice shall state the
  766  parcel’s market value and for each taxing authority that levies
  767  an ad valorem tax against the parcel:
  768         1. The assessed value, value of exemptions, and taxable
  769  value for the previous year and the current year.
  770         2. Each assessment reduction and exemption applicable to
  771  the property, including the value of the assessment reduction or
  772  exemption and tax levies to which they apply.
  773         (b) The reverse side of the second page shall contain
  774  definitions and explanations for the values included on the
  775  front side.
  776         (7) The following statement shall appear after the values
  777  listed on the front of the second page:
  778  
  779         If you feel that the market value of your property is
  780  inaccurate or does not reflect fair market value, or if you are
  781  entitled to an exemption or classification that is not reflected
  782  above, contact your county property appraiser at ...(phone
  783  number)... or ...(location)....
  784         If the property appraiser’s office is unable to resolve the
  785  matter as to market value, classification, or an exemption, you
  786  may file a petition for adjustment with the Value Adjustment
  787  Board. Petition forms are available from the county property
  788  appraiser and must be filed ON OR BEFORE ...(date)....
  789         (8) The reverse side of the first page of the form shall
  790  read:
  791  
  792                             EXPLANATION                           
  793  
  794  *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
  795  This column shows the taxes that applied last year to your
  796  property. These amounts were based on budgets adopted last year
  797  and your property’s previous taxable value.
  798  *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED”
  799  This column shows what your taxes will be this year IF EACH
  800  TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
  801  amounts are based on last year’s budgets and your current
  802  assessment.
  803  *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED”
  804  This column shows what your taxes will be this year under the
  805  BUDGET ACTUALLY PROPOSED by each local taxing authority. The
  806  proposal is NOT final and may be amended at the public hearings
  807  shown on the front side of this notice. The difference between
  808  columns 2 and 3 is the tax change proposed by each local taxing
  809  authority and is NOT the result of higher assessments.
  810  
  811  *Note: Amounts shown on this form do NOT reflect early payment
  812  discounts you may have received or may be eligible to receive.
  813  (Discounts are a maximum of 4 percent of the amounts shown on
  814  this form.)
  815         (9) The bottom portion of the notice shall further read in
  816  bold, conspicuous print:
  817  
  818         “Your final tax bill may contain non-ad valorem
  819         assessments which may not be reflected on this notice
  820         such as assessments for roads, fire, garbage,
  821         lighting, drainage, water, sewer, or other
  822         governmental services and facilities which may be
  823         levied by your county, city, or any special district.”
  824  
  825         (10)(a) If requested by the local governing board levying
  826  non-ad valorem assessments and agreed to by the property
  827  appraiser, the notice specified in this section may contain a
  828  notice of proposed or adopted non-ad valorem assessments. If so
  829  agreed, the notice shall be titled:
  830  
  831                  NOTICE OF PROPOSED PROPERTY TAXES                
  832                       AND PROPOSED OR ADOPTED                     
  833                     NON-AD VALOREM ASSESSMENTS                    
  834                    DO NOT PAY—THIS IS NOT A BILL                  
  835  
  836  There must be a clear partition between the notice of proposed
  837  property taxes and the notice of proposed or adopted non-ad
  838  valorem assessments. The partition must be a bold, horizontal
  839  line approximately 1/8-inch thick. By rule, the department shall
  840  provide a format for the form of the notice of proposed or
  841  adopted non-ad valorem assessments which meets the following
  842  minimum requirements:
  843         1. There must be subheading for columns listing the levying
  844  local governing board, with corresponding assessment rates
  845  expressed in dollars and cents per unit of assessment, and the
  846  associated assessment amount.
  847         2. The purpose of each assessment must also be listed in
  848  the column listing the levying local governing board if the
  849  purpose is not clearly indicated by the name of the board.
  850         3. Each non-ad valorem assessment for each levying local
  851  governing board must be listed separately.
  852         4. If a county has too many municipal service benefit units
  853  or assessments to be listed separately, it shall combine them by
  854  function.
  855         5. A brief statement outlining the responsibility of the
  856  tax collector and each levying local governing board as to any
  857  non-ad valorem assessment must be provided on the form,
  858  accompanied by directions as to which office to contact for
  859  particular questions or problems.
  860         (b) If the notice includes all adopted non-ad valorem
  861  assessments, the provisions contained in subsection (9) shall
  862  not be placed on the notice.
  863         Section 15. Effective January 1, 2021, paragraphs (a) and
  864  (b) of subsection (1) of section 202.12, Florida Statutes, are
  865  amended to read:
  866         202.12 Sales of communications services.—The Legislature
  867  finds that every person who engages in the business of selling
  868  communications services at retail in this state is exercising a
  869  taxable privilege. It is the intent of the Legislature that the
  870  tax imposed by chapter 203 be administered as provided in this
  871  chapter.
  872         (1) For the exercise of such privilege, a tax is levied on
  873  each taxable transaction and is due and payable as follows:
  874         (a) Except as otherwise provided in this subsection, at the
  875  rate of 4.42 4.92 percent applied to the sales price of the
  876  communications service that:
  877         1. Originates and terminates in this state, or
  878         2. Originates or terminates in this state and is charged to
  879  a service address in this state,
  880  
  881  when sold at retail, computed on each taxable sale for the
  882  purpose of remitting the tax due. The gross receipts tax imposed
  883  by chapter 203 shall be collected on the same taxable
  884  transactions and remitted with the tax imposed by this
  885  paragraph. If no tax is imposed by this paragraph due to the
  886  exemption provided under s. 202.125(1), the tax imposed by
  887  chapter 203 shall nevertheless be collected and remitted in the
  888  manner and at the time prescribed for tax collections and
  889  remittances under this chapter.
  890         (b) At the rate of 8.57 9.07 percent applied to the retail
  891  sales price of any direct-to-home satellite service received in
  892  this state. The proceeds of the tax imposed under this paragraph
  893  shall be accounted for and distributed in accordance with s.
  894  202.18(2). The gross receipts tax imposed by chapter 203 shall
  895  be collected on the same taxable transactions and remitted with
  896  the tax imposed by this paragraph.
  897         Section 16. Effective January 1, 2021, section 202.12001,
  898  Florida Statutes, is amended to read:
  899         202.12001 Combined rate for tax collected pursuant to ss.
  900  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
  901  2010-149, Laws of Florida, the dealer of communication services
  902  may collect a combined rate of 4.57 5.07 percent, composed of
  903  the 4.42 4.92 percent and 0.15 percent rates required by ss.
  904  202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
  905  properly reflects the tax collected with respect to the two
  906  provisions as required in the return to the department.
  907         Section 17. Effective January 1, 2021, section 203.001,
  908  Florida Statutes, is amended to read:
  909         203.001 Combined rate for tax collected pursuant to ss.
  910  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
  911  2010-149, Laws of Florida, the dealer of communication services
  912  may collect a combined rate of 4.57 5.07 percent, composed of
  913  the 4.42 4.92 percent and 0.15 percent rates required by ss.
  914  202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
  915  properly reflects the tax collected with respect to the two
  916  provisions as required in the return to the Department of
  917  Revenue.
  918         Section 18. Subsection (1) of section 206.05, Florida
  919  Statutes, is amended to read:
  920         206.05 Bond required of licensed terminal supplier,
  921  importer, exporter, or wholesaler.—
  922         (1) Each terminal supplier, importer, exporter, or
  923  wholesaler, except a municipality, county, school board, state
  924  agency, federal agency, or special district which is licensed
  925  under this part, shall file with the department a bond in a
  926  penal sum of not more than $300,000 $100,000, such sum to be
  927  approximately 3 times the combined average monthly tax levied
  928  under this part and local option tax on motor fuel paid or due
  929  during the preceding 12 calendar months under the laws of this
  930  state. An exporter shall file a bond in an amount equal to 3
  931  times the average monthly tax due on gallons acquired for
  932  export. The bond shall be in such form as may be approved by the
  933  department, executed by a surety company duly licensed to do
  934  business under the laws of the state as surety thereon, and
  935  conditioned upon the prompt filing of true reports and the
  936  payment to the department of any and all fuel taxes levied under
  937  this chapter including local option taxes which are now or which
  938  hereafter may be levied or imposed, together with any and all
  939  penalties and interest thereon, and generally upon faithful
  940  compliance with the provisions of the fuel tax and local option
  941  tax laws of the state. The licensee shall be the principal
  942  obligor, and the state shall be the obligee. An assigned time
  943  deposit or irrevocable letter of credit may be accepted in lieu
  944  of a surety bond.
  945         Section 19. Subsection (6) of section 206.8741, Florida
  946  Statutes, is amended to read:
  947         206.8741 Dyeing and marking; notice requirements.—
  948         (6) Any person who fails to provide or post the required
  949  notice with respect to any dyed diesel fuel is subject to a
  950  penalty of $2,500 for each month such failure occurs the penalty
  951  imposed by s. 206.872(11).
  952         Section 20. Subsection (1) section 206.90, Florida
  953  Statutes, is amended to read:
  954         206.90 Bond required of terminal suppliers, importers, and
  955  wholesalers.—
  956         (1) Every terminal supplier, importer, or wholesaler,
  957  except a municipality, county, state agency, federal agency,
  958  school board, or special district, shall file with the
  959  department a bond or bonds in the penal sum of not more than
  960  $300,000 $100,000. The sum of such bond shall be approximately 3
  961  times the average monthly diesel fuels tax and local option tax
  962  on diesel fuels paid or due during the preceding 12 calendar
  963  months, with a surety approved by the department. The licensee
  964  shall be the principal obligor and the state shall be the
  965  obligee, conditioned upon the faithful compliance with the
  966  provisions of this chapter, including the local option tax laws.
  967  If the sum of 3 times a licensee’s average monthly tax is less
  968  than $50, no bond shall be required.
  969         Section 21. Paragraph (a) of subsection (1) of section
  970  212.05, Florida Statutes, is amended to read:
  971         212.05 Sales, storage, use tax.—It is hereby declared to be
  972  the legislative intent that every person is exercising a taxable
  973  privilege who engages in the business of selling tangible
  974  personal property at retail in this state, including the
  975  business of making mail order sales, or who rents or furnishes
  976  any of the things or services taxable under this chapter, or who
  977  stores for use or consumption in this state any item or article
  978  of tangible personal property as defined herein and who leases
  979  or rents such property within the state.
  980         (1) For the exercise of such privilege, a tax is levied on
  981  each taxable transaction or incident, which tax is due and
  982  payable as follows:
  983         (a)1.a. At the rate of 6 percent of the sales price of each
  984  item or article of tangible personal property when sold at
  985  retail in this state, computed on each taxable sale for the
  986  purpose of remitting the amount of tax due the state, and
  987  including each and every retail sale.
  988         b. Each occasional or isolated sale of an aircraft, boat,
  989  mobile home, or motor vehicle of a class or type which is
  990  required to be registered, licensed, titled, or documented in
  991  this state or by the United States Government shall be subject
  992  to tax at the rate provided in this paragraph. The department
  993  shall by rule adopt any nationally recognized publication for
  994  valuation of used motor vehicles as the reference price list for
  995  any used motor vehicle which is required to be licensed pursuant
  996  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  997  party to an occasional or isolated sale of such a vehicle
  998  reports to the tax collector a sales price which is less than 80
  999  percent of the average loan price for the specified model and
 1000  year of such vehicle as listed in the most recent reference
 1001  price list, the tax levied under this paragraph shall be
 1002  computed by the department on such average loan price unless the
 1003  parties to the sale have provided to the tax collector an
 1004  affidavit signed by each party, or other substantial proof,
 1005  stating the actual sales price. Any party to such sale who
 1006  reports a sales price less than the actual sales price is guilty
 1007  of a misdemeanor of the first degree, punishable as provided in
 1008  s. 775.082 or s. 775.083. The department shall collect or
 1009  attempt to collect from such party any delinquent sales taxes.
 1010  In addition, such party shall pay any tax due and any penalty
 1011  and interest assessed plus a penalty equal to twice the amount
 1012  of the additional tax owed. Notwithstanding any other provision
 1013  of law, the Department of Revenue may waive or compromise any
 1014  penalty imposed pursuant to this subparagraph.
 1015         2. This paragraph does not apply to the sale of a boat or
 1016  aircraft by or through a registered dealer under this chapter to
 1017  a purchaser who, at the time of taking delivery, is a
 1018  nonresident of this state, does not make his or her permanent
 1019  place of abode in this state, and is not engaged in carrying on
 1020  in this state any employment, trade, business, or profession in
 1021  which the boat or aircraft will be used in this state, or is a
 1022  corporation none of the officers or directors of which is a
 1023  resident of, or makes his or her permanent place of abode in,
 1024  this state, or is a noncorporate entity that has no individual
 1025  vested with authority to participate in the management,
 1026  direction, or control of the entity’s affairs who is a resident
 1027  of, or makes his or her permanent abode in, this state. For
 1028  purposes of this exemption, either a registered dealer acting on
 1029  his or her own behalf as seller, a registered dealer acting as
 1030  broker on behalf of a seller, or a registered dealer acting as
 1031  broker on behalf of the purchaser may be deemed to be the
 1032  selling dealer. This exemption shall not be allowed unless:
 1033         a. The purchaser removes a qualifying boat, as described in
 1034  sub-subparagraph f., from the state within 90 days after the
 1035  date of purchase or extension, or the purchaser removes a
 1036  nonqualifying boat or an aircraft from this state within 10 days
 1037  after the date of purchase or, when the boat or aircraft is
 1038  repaired or altered, within 20 days after completion of the
 1039  repairs or alterations; or if the aircraft will be registered in
 1040  a foreign jurisdiction and:
 1041         (I) Application for the aircraft’s registration is properly
 1042  filed with a civil airworthiness authority of a foreign
 1043  jurisdiction within 10 days after the date of purchase;
 1044         (II) The purchaser removes the aircraft from the state to a
 1045  foreign jurisdiction within 10 days after the date the aircraft
 1046  is registered by the applicable foreign airworthiness authority;
 1047  and
 1048         (III) The aircraft is operated in the state solely to
 1049  remove it from the state to a foreign jurisdiction.
 1050  
 1051  For purposes of this sub-subparagraph, the term “foreign
 1052  jurisdiction” means any jurisdiction outside of the United
 1053  States or any of its territories;
 1054         b. The purchaser, within 90 30 days from the date of
 1055  departure, provides the department with written proof that the
 1056  purchaser licensed, registered, titled, or documented the boat
 1057  or aircraft outside the state. If such written proof is
 1058  unavailable, within 90 30 days the purchaser shall provide proof
 1059  that the purchaser applied for such license, title,
 1060  registration, or documentation. The purchaser shall forward to
 1061  the department proof of title, license, registration, or
 1062  documentation upon receipt;
 1063         c. The purchaser, within 30 10 days after of removing the
 1064  boat or aircraft from Florida, furnishes the department with
 1065  proof of removal in the form of receipts for fuel, dockage,
 1066  slippage, tie-down, or hangaring from outside of Florida. The
 1067  information so provided must clearly and specifically identify
 1068  the boat or aircraft;
 1069         d. The selling dealer, within 30 5 days after of the date
 1070  of sale, provides to the department a copy of the sales invoice,
 1071  closing statement, bills of sale, and the original affidavit
 1072  signed by the purchaser attesting that he or she has read the
 1073  provisions of this section;
 1074         e. The seller makes a copy of the affidavit a part of his
 1075  or her record for as long as required by s. 213.35; and
 1076         f. Unless the nonresident purchaser of a boat of 5 net tons
 1077  of admeasurement or larger intends to remove the boat from this
 1078  state within 10 days after the date of purchase or when the boat
 1079  is repaired or altered, within 20 days after completion of the
 1080  repairs or alterations, the nonresident purchaser applies to the
 1081  selling dealer for a decal which authorizes 90 days after the
 1082  date of purchase for removal of the boat. The nonresident
 1083  purchaser of a qualifying boat may apply to the selling dealer
 1084  within 60 days after the date of purchase for an extension decal
 1085  that authorizes the boat to remain in this state for an
 1086  additional 90 days, but not more than a total of 180 days,
 1087  before the nonresident purchaser is required to pay the tax
 1088  imposed by this chapter. The department is authorized to issue
 1089  decals in advance to dealers. The number of decals issued in
 1090  advance to a dealer shall be consistent with the volume of the
 1091  dealer’s past sales of boats which qualify under this sub
 1092  subparagraph. The selling dealer or his or her agent shall mark
 1093  and affix the decals to qualifying boats in the manner
 1094  prescribed by the department, before delivery of the boat.
 1095         (I) The department is hereby authorized to charge dealers a
 1096  fee sufficient to recover the costs of decals issued, except the
 1097  extension decal shall cost $425.
 1098         (II) The proceeds from the sale of decals will be deposited
 1099  into the administrative trust fund.
 1100         (III) Decals shall display information to identify the boat
 1101  as a qualifying boat under this sub-subparagraph, including, but
 1102  not limited to, the decal’s date of expiration.
 1103         (IV) The department is authorized to require dealers who
 1104  purchase decals to file reports with the department and may
 1105  prescribe all necessary records by rule. All such records are
 1106  subject to inspection by the department.
 1107         (V) Any dealer or his or her agent who issues a decal
 1108  falsely, fails to affix a decal, mismarks the expiration date of
 1109  a decal, or fails to properly account for decals will be
 1110  considered prima facie to have committed a fraudulent act to
 1111  evade the tax and will be liable for payment of the tax plus a
 1112  mandatory penalty of 200 percent of the tax, and shall be liable
 1113  for fine and punishment as provided by law for a conviction of a
 1114  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1115  775.083.
 1116         (VI) Any nonresident purchaser of a boat who removes a
 1117  decal before permanently removing the boat from the state, or
 1118  defaces, changes, modifies, or alters a decal in a manner
 1119  affecting its expiration date before its expiration, or who
 1120  causes or allows the same to be done by another, will be
 1121  considered prima facie to have committed a fraudulent act to
 1122  evade the tax and will be liable for payment of the tax plus a
 1123  mandatory penalty of 200 percent of the tax, and shall be liable
 1124  for fine and punishment as provided by law for a conviction of a
 1125  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1126  775.083.
 1127         (VII) The department is authorized to adopt rules necessary
 1128  to administer and enforce this subparagraph and to publish the
 1129  necessary forms and instructions.
 1130         (VIII) The department is hereby authorized to adopt
 1131  emergency rules pursuant to s. 120.54(4) to administer and
 1132  enforce the provisions of this subparagraph.
 1133  
 1134  If the purchaser fails to remove the qualifying boat from this
 1135  state within the maximum 180 days after purchase or a
 1136  nonqualifying boat or an aircraft from this state within 10 days
 1137  after purchase or, when the boat or aircraft is repaired or
 1138  altered, within 20 days after completion of such repairs or
 1139  alterations, or permits the boat or aircraft to return to this
 1140  state within 6 months from the date of departure, except as
 1141  provided in s. 212.08(7)(fff), or if the purchaser fails to
 1142  furnish the department with any of the documentation required by
 1143  this subparagraph within the prescribed time period, the
 1144  purchaser shall be liable for use tax on the cost price of the
 1145  boat or aircraft and, in addition thereto, payment of a penalty
 1146  to the Department of Revenue equal to the tax payable. This
 1147  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
 1148  The maximum 180-day period following the sale of a qualifying
 1149  boat tax-exempt to a nonresident may not be tolled for any
 1150  reason.
 1151         Section 22. Subsection (6) of section 212.055, Florida
 1152  Statutes, is amended, and paragraph (f) is added to subsection
 1153  (1) of that section, to read:
 1154         212.055 Discretionary sales surtaxes; legislative intent;
 1155  authorization and use of proceeds.—It is the legislative intent
 1156  that any authorization for imposition of a discretionary sales
 1157  surtax shall be published in the Florida Statutes as a
 1158  subsection of this section, irrespective of the duration of the
 1159  levy. Each enactment shall specify the types of counties
 1160  authorized to levy; the rate or rates which may be imposed; the
 1161  maximum length of time the surtax may be imposed, if any; the
 1162  procedure which must be followed to secure voter approval, if
 1163  required; the purpose for which the proceeds may be expended;
 1164  and such other requirements as the Legislature may provide.
 1165  Taxable transactions and administrative procedures shall be as
 1166  provided in s. 212.054.
 1167         (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
 1168  SURTAX.—
 1169         (f)Any discretionary sales surtax levied under this
 1170  subsection pursuant to a referendum held on or after July 1,
 1171  2020, may not be levied for more than 30 years.
 1172         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
 1173         (a) The school board in each county may levy, pursuant to
 1174  resolution conditioned to take effect only upon approval by a
 1175  majority vote of the electors of the county voting in a
 1176  referendum, a discretionary sales surtax at a rate that may not
 1177  exceed 0.5 percent.
 1178         (b) The resolution must shall include a statement that
 1179  provides a brief and general description of the school capital
 1180  outlay projects to be funded by the surtax. The resolution must
 1181  include a statement that the revenues collected must be shared
 1182  with eligible charter schools based on their proportionate share
 1183  of the total school district enrollment. The statement must
 1184  shall conform to the requirements of s. 101.161 and shall be
 1185  placed on the ballot by the governing body of the county. The
 1186  following question shall be placed on the ballot:
 1187  
 1188  ....FOR THE             ....CENTS TAX                
 1189  ....AGAINST THE         ....CENTS TAX                
 1190  
 1191  
 1192  
 1193         (c) The resolution providing for the imposition of the
 1194  surtax must shall set forth a plan for use of the surtax
 1195  proceeds for fixed capital expenditures or fixed capital costs
 1196  associated with the construction, reconstruction, or improvement
 1197  of school facilities and campuses which have a useful life
 1198  expectancy of 5 or more years, and any land acquisition, land
 1199  improvement, design, and engineering costs related thereto.
 1200  Additionally, the plan shall include the costs of retrofitting
 1201  and providing for technology implementation, including hardware
 1202  and software, for the various sites within the school district.
 1203  Surtax revenues may be used to service for the purpose of
 1204  servicing bond indebtedness to finance projects authorized by
 1205  this subsection, and any interest accrued thereto may be held in
 1206  trust to finance such projects. Neither the proceeds of the
 1207  surtax nor any interest accrued thereto shall be used for
 1208  operational expenses. Surtax revenues shared with charter
 1209  schools shall be expended by the charter school in a manner
 1210  consistent with the allowable uses set forth in s. 1013.62(4).
 1211  All revenues and expenditures shall be accounted for in a
 1212  charter school’s monthly or quarterly financial statement
 1213  pursuant to s. 1002.33(9). The eligibility of a charter school
 1214  to receive funds under this subsection shall be determined in
 1215  accordance with s. 1013.62(1). If a school’s charter is not
 1216  renewed or is terminated and the school is dissolved under the
 1217  provisions of law under which the school was organized, any
 1218  unencumbered funds received under this subsection shall revert
 1219  to the sponsor.
 1220         (d) Surtax revenues collected by the Department of Revenue
 1221  pursuant to this subsection shall be distributed to the school
 1222  board imposing the surtax in accordance with law.
 1223         Section 23. The amendment made by this act to s.
 1224  212.055(6), Florida Statutes, which amends the allowable uses of
 1225  the school capital outlay surtax, applies to levies authorized
 1226  by vote of the electors on or after July 1, 2020.
 1227         Section 24. Effective January 1, 2021, section 212.134,
 1228  Florida Statutes, is created to read:
 1229         212.134Information returns relating to payment-card and
 1230  third-party network transactions.—
 1231         (1)For each year in which a payment settlement entity, an
 1232  electronic payment facilitator, or other third party contracted
 1233  with the payment settlement entity to make payments to settle
 1234  reportable payment transactions on behalf of the payment
 1235  settlement entity must file a return pursuant to s. 6050W of the
 1236  Internal Revenue Code, the entity, the facilitator, or the third
 1237  party must submit the information in the return to the
 1238  department by the 30th day after filing the federal return. The
 1239  format of the information returns required must be either a copy
 1240  of such information returns or a copy of such information
 1241  returns related to participating payees with an address in the
 1242  state. For purposes of this subsection, the term “payment
 1243  settlement entity” has the same meaning as provided in s. 6050W
 1244  of the Internal Revenue Code.
 1245         (2)All reports submitted to the department under this
 1246  section must be in an electronic format.
 1247         (3)Any payment settlement entity, facilitator, or third
 1248  party failing to file the information return required, filing an
 1249  incomplete information return, or not filing an information
 1250  return within the time prescribed is subject to a penalty of
 1251  $1,000 for each failure, if the failure is for not more than 30
 1252  days, with an additional $1,000 for each month or fraction of a
 1253  month during which each failure continues. The total amount of
 1254  penalty imposed on a reporting entity may not exceed $10,000
 1255  annually.
 1256         (4)The executive director or his or her designee may waive
 1257  the penalty if he or she determines that the failure to timely
 1258  file an information return was due to reasonable cause and not
 1259  due to willful negligence, willful neglect, or fraud.
 1260         Section 25. Section 212.181, Florida Statutes, is created
 1261  to read:
 1262         212.181Determination of business address situs,
 1263  distributions, and adjustments.—
 1264         (1)For each certificate of registration issued pursuant to
 1265  s. 212.18(3)(b), the department shall assign the place of
 1266  business to a county based on the location address provided at
 1267  the time of registration or at the time the dealer notifies the
 1268  department of a change in a business location address.
 1269         (2)(a)Each county that furnishes to the department
 1270  information needed to update the electronic database created and
 1271  maintained pursuant to s. 202.22(2)(a), including addresses of
 1272  new developments, changes in addresses, annexations,
 1273  incorporations, reorganizations, and any other changes in
 1274  jurisdictional boundaries within the county, must specify an
 1275  effective date, which must be the next ensuing January 1 or July
 1276  1, and must be furnished to the department at least 120 days
 1277  before the effective date. A county that provides notification
 1278  to the department at least 120 days before the effective date
 1279  that it has reviewed the database and has no changes for the
 1280  ensuing January 1 or July 1 satisfies the requirement of this
 1281  paragraph.
 1282         (b)A county that imposes a tourist development tax in a
 1283  subcounty special district pursuant to s. 125.0104(3)(b) must
 1284  identify the subcounty special district addresses to which the
 1285  tourist development tax applies as part of the address
 1286  information submission required under paragraph (a). This
 1287  paragraph does not apply to counties that self-administer the
 1288  tax pursuant to s. 125.0104(10).
 1289         (c)The department shall update the electronic database
 1290  created and maintained under s. 202.22(2)(a) using the
 1291  information furnished by local taxing jurisdictions under
 1292  paragraph (a) and shall ensure each business location is
 1293  correctly assigned to the applicable county pursuant to
 1294  subsection (1). Each update must specify the effective date as
 1295  the next ensuing January 1 or July 1 and must be posted by the
 1296  department on a website not less than 90 days before the
 1297  effective date.
 1298         (3)(a)For distributions made pursuant to ss. 125.0104,
 1299  212.20(6)(a), (b), and (d)2., misallocations occurring solely
 1300  due to the assignment of an address to an incorrect county will
 1301  be corrected prospectively only from the date the department is
 1302  made aware of the misallocation, subject to the following:
 1303         1.If the county that should have received the misallocated
 1304  distributions followed the notification and timing provisions in
 1305  subsection (2) for the affected periods, such misallocations may
 1306  be adjusted by prorating current and future distributions for
 1307  the period the misallocation occurred, not to exceed 36 months
 1308  from the date the department is made aware of the misallocation.
 1309         2.If the county that received the misallocated
 1310  distribution followed the notification and timing provisions in
 1311  subsection (2) for the affected periods and the county that
 1312  should have received the misallocation did not, the correction
 1313  shall apply only prospectively from the date the department is
 1314  made aware of the misallocation.
 1315         (b)Nothing in this subsection prevents affected counties
 1316  from determining an alternative method of adjustment pursuant to
 1317  an interlocal agreement. Affected counties with an interlocal
 1318  agreement must provide a copy of the interlocal agreement
 1319  specifying an alternative method of adjustment to the department
 1320  within 90 days after the date of the department’s notice of the
 1321  misallocation.
 1322         (4)The department may adopt rules to administer this
 1323  section, including rules establishing procedures and forms.
 1324         Section 26. Section 215.179, Florida Statutes, is created
 1325  to read:
 1326         215.179 Solicitation of payment.—An owner of a public
 1327  building or the owner’s employee may not seek, accept, or
 1328  solicit any payment or other form of consideration for providing
 1329  the written allocation letter described in s. 179D(d)(4) of the
 1330  Internal Revenue Code and Internal Revenue Service (IRS) Notice
 1331  2008-40. An allocation letter must be signed and returned to the
 1332  architect, engineer, or contractor within 15 days after written
 1333  request. The architect, engineer, or contractor shall file the
 1334  allocation request with the Department of Financial Services.
 1335  This section is effective until the Internal Revenue Service
 1336  supersedes s. 3 of IRS Notice 2008-40 and materially modifies
 1337  the allocation process therein.
 1338         Section 27. Section 213.0537, Florida Statutes, is created
 1339  to read:
 1340         213.0537Electronic notification with affirmative consent.—
 1341         (1)Notwithstanding any other provision of law, the
 1342  Department of Revenue may send notices electronically, by postal
 1343  mail, or both. Electronic transmission may be used only with the
 1344  affirmative consent of the taxpayer or its representative.
 1345  Documents sent pursuant to this section comply with the same
 1346  timing and form requirements as documents sent by postal mail.
 1347  If a document sent electronically is returned as undeliverable,
 1348  the department must resend the document by postal mail. However,
 1349  the original electronic transmission used with the affirmative
 1350  consent of the taxpayer or its representative is the official
 1351  mailing for purposes of this chapter.
 1352         (2)A notice sent electronically will be considered to have
 1353  been received by the recipient if the transmission is addressed
 1354  to the address provided by the taxpayer or its representative. A
 1355  notice sent electronically will be considered received even if
 1356  no individual is aware of its receipt. In addition, a notice
 1357  sent electronically shall be considered received if the
 1358  department does not receive notification that the document was
 1359  undeliverable.
 1360         (3)For the purposes of this section, the term:
 1361         (a)“Affirmative consent” means that the taxpayer or its
 1362  representative expressly consented to receive notices
 1363  electronically either in response to a clear and conspicuous
 1364  request for the taxpayer’s or its representative’s consent, or
 1365  at the taxpayer’s or its representative’s own initiative.
 1366         (b)“Notice” means all communications from the department
 1367  to the taxpayer or its representative, including, but not
 1368  limited to, billings, notices issued during the course of an
 1369  audit, proposed assessments, and final assessments authorized by
 1370  this chapter and any other actions constituting final agency
 1371  action within the meaning of chapter 120.
 1372         Section 28. Paragraph (b) of subsection (1) of section
 1373  213.21, Florida Statutes, is amended to read:
 1374         213.21 Informal conferences; compromises.—
 1375         (1)
 1376         (b) The statute of limitations upon the issuance of final
 1377  assessments and the period for filing a claim for refund as
 1378  required by s. 215.26(2) for any transactions occurring during
 1379  the audit period shall be tolled during the period in which the
 1380  taxpayer is engaged in a procedure under this section.
 1381         Section 29. Effective upon this act becoming a law,
 1382  paragraph (a) of subsection (4) of section 220.1105, Florida
 1383  Statutes, is amended to read:
 1384         220.1105 Tax imposed; automatic refunds and downward
 1385  adjustments to tax rates.—
 1386         (4) For fiscal years 2018-2019 through 2020-2021, any
 1387  amount by which net collections for a fiscal year exceed
 1388  adjusted forecasted collections for that fiscal year shall only
 1389  be used to provide refunds to corporate income tax payers as
 1390  follows:
 1391         (a) For purposes of this subsection, the term:
 1392         1. “Eligible taxpayer” means:
 1393         a. For fiscal year 2018-2019, a taxpayer whose taxable year
 1394  begins between April 1, 2017, and March 31, 2018, and whose
 1395  final tax liability for such taxable year is greater than zero;
 1396         b. For fiscal year 2019-2020, a taxpayer whose taxable year
 1397  begins between April 1, 2018, and March 31, 2019, and whose
 1398  final tax liability for such taxable year is greater than zero;
 1399  or
 1400         c. For fiscal year 2020-2021 a taxpayer whose taxable year
 1401  begins between April 1, 2019, and March 31, 2020, and whose
 1402  final tax liability for such taxable year is greater than zero.
 1403         2. “Excess collections” for a fiscal year means the amount
 1404  by which net collections for a fiscal year exceeds adjusted
 1405  forecasted collections for that fiscal year.
 1406         3. “Final tax liability” means the taxpayer’s amount of tax
 1407  due under this chapter for a taxable year, reported on a return
 1408  filed with the department, plus the amount of any credit taken
 1409  on such return under s. 220.1875.
 1410         4. “Total eligible tax liability” for a fiscal year means
 1411  the sum of final tax liabilities of all eligible taxpayers for a
 1412  fiscal year as such liabilities are shown on the latest return
 1413  filed with the department as of February 1 immediately following
 1414  that fiscal year.
 1415         5. “Taxpayer refund share” for a fiscal year means an
 1416  eligible taxpayer’s final tax liability as a percentage of the
 1417  total eligible tax liability for that fiscal year.
 1418         6. “Taxpayer refund” for a fiscal year means the taxpayer
 1419  refund share for a fiscal year multiplied by the excess
 1420  collections for a fiscal year.
 1421         Section 30. The amendment made by this act to s.
 1422  220.1105(4)(a)3., Florida Statutes, is remedial in nature and
 1423  applies retroactively.
 1424         Section 31. Paragraph (b) of subsection (5) and subsections
 1425  (8) and (9) of section 288.106, Florida Statutes, are amended to
 1426  read:
 1427         288.106 Tax refund program for qualified target industry
 1428  businesses.—
 1429         (5) TAX REFUND AGREEMENT.—
 1430         (b) Compliance with the terms and conditions of the
 1431  agreement is a condition precedent for the receipt of a tax
 1432  refund each year. The failure to comply with the terms and
 1433  conditions of the tax refund agreement results in the loss of
 1434  eligibility for receipt of all tax refunds previously authorized
 1435  under this section and the revocation by the department of the
 1436  certification of the business entity as a qualified target
 1437  industry business, unless the business is eligible to receive
 1438  and elects to accept a prorated refund under paragraph (6)(e) or
 1439  the department grants the business an economic recovery
 1440  extension.
 1441         1. A qualified target industry business may submit a
 1442  request to the department for an economic recovery extension.
 1443  The request must provide quantitative evidence demonstrating how
 1444  negative economic conditions in the business’s industry, the
 1445  effects of a named hurricane or tropical storm, or specific acts
 1446  of terrorism affecting the qualified target industry business
 1447  have prevented the business from complying with the terms and
 1448  conditions of its tax refund agreement.
 1449         2. Upon receipt of a request under subparagraph 1., the
 1450  department has 45 days to notify the requesting business, in
 1451  writing, whether its extension has been granted or denied. In
 1452  determining whether an extension should be granted, the
 1453  department shall consider the extent to which negative economic
 1454  conditions in the requesting business’s industry have occurred
 1455  in the state or the effects of a named hurricane or tropical
 1456  storm or specific acts of terrorism affecting the qualified
 1457  target industry business have prevented the business from
 1458  complying with the terms and conditions of its tax refund
 1459  agreement. The department shall consider current employment
 1460  statistics for this state by industry, including whether the
 1461  business’s industry had substantial job loss during the prior
 1462  year, when determining whether an extension shall be granted.
 1463         3. As a condition for receiving a prorated refund under
 1464  paragraph (6)(e) or an economic recovery extension under this
 1465  paragraph, a qualified target industry business must agree to
 1466  renegotiate its tax refund agreement with the department to, at
 1467  a minimum, ensure that the terms of the agreement comply with
 1468  current law and the department’s procedures governing
 1469  application for and award of tax refunds. Upon approving the
 1470  award of a prorated refund or granting an economic recovery
 1471  extension, the department shall renegotiate the tax refund
 1472  agreement with the business as required by this subparagraph.
 1473  When amending the agreement of a business receiving an economic
 1474  recovery extension, the department may extend the duration of
 1475  the agreement for a period not to exceed 2 years.
 1476         4. A qualified target industry business located in a county
 1477  affected by Hurricane Michael, as defined in subsection (8), may
 1478  submit a request for an economic recovery extension to the
 1479  department in lieu of any tax refund claim scheduled to be
 1480  submitted after January 1, 2021 2009, but before July 1, 2023
 1481  2012.
 1482         5. A qualified target industry business that receives an
 1483  economic recovery extension may not receive a tax refund for the
 1484  period covered by the extension.
 1485         (8) SPECIAL INCENTIVES.—If the department determines it is
 1486  in the best interest of the public for reasons of facilitating
 1487  economic development, growth, or new employment opportunities
 1488  within a Disproportionally Affected county affected by Hurricane
 1489  Michael, the department may, between July 1, 2020 2011, and June
 1490  30, 2023 2014, may waive any or all wage or local financial
 1491  support eligibility requirements. If the department elects to
 1492  waive wage or financial support eligibility requirements, the
 1493  waiver must be stated in writing. and allow A qualified target
 1494  industry business that relocates from another state to, or
 1495  establishes which relocates all or a portion of its business or
 1496  expands its existing business in, a to a Disproportionally
 1497  Affected county affected by Hurricane Michael is eligible to
 1498  receive a tax refund payment of up to $10,000 $6,000 multiplied
 1499  by the number of jobs specified in the tax refund agreement
 1500  under subparagraph (5)(a)1. over the term of the agreement.
 1501  Prior to granting such waiver, the executive director of the
 1502  department shall file with the Governor a written statement of
 1503  the conditions and circumstances constituting the reason for the
 1504  waiver. Such business shall be eligible for the additional tax
 1505  refund payments specified in subparagraph (3)(b)4. if it meets
 1506  the criteria. As used in this section, the term
 1507  “Disproportionally Affected county affected by Hurricane
 1508  Michael” means Bay County, Calhoun County Escambia County,
 1509  Franklin County, Gadsden County, Gulf County, Holmes County,
 1510  Jackson County, Jefferson County, Leon County, Liberty County,
 1511  Okaloosa County, Santa Rosa County, Walton County, or Wakulla
 1512  County, Walton County, or Washington County.
 1513         (9) EXPIRATION.—An applicant may not be certified as
 1514  qualified under this section after June 30, 2020. A tax refund
 1515  agreement existing on that date shall continue in effect in
 1516  accordance with its terms.
 1517         Section 32. Subsections (1), (2), and (5) of section
 1518  443.163, Florida Statutes, are amended to read:
 1519         443.163 Electronic reporting and remitting of contributions
 1520  and reimbursements.—
 1521         (1) An employer may file any report and remit any
 1522  contributions or reimbursements required under this chapter by
 1523  electronic means. The Department of Economic Opportunity or the
 1524  state agency providing reemployment assistance tax collection
 1525  services shall adopt rules prescribing the format and
 1526  instructions necessary for electronically filing reports and
 1527  remitting contributions and reimbursements to ensure a full
 1528  collection of contributions and reimbursements due. The
 1529  acceptable method of transfer, the method, form, and content of
 1530  the electronic means, and the method, if any, by which the
 1531  employer will be provided with an acknowledgment shall be
 1532  prescribed by the department or its tax collection service
 1533  provider. However, any employer who employed 10 or more
 1534  employees in any quarter during the preceding state fiscal year
 1535  must file the Employers Quarterly Reports, including any
 1536  corrections, for the current calendar year and remit the
 1537  contributions and reimbursements due by electronic means
 1538  approved by the tax collection service provider. A person who
 1539  prepared and reported for 100 or more employers in any quarter
 1540  during the preceding state fiscal year must file the Employers
 1541  Quarterly Reports for each calendar quarter in the current
 1542  calendar year, beginning with reports due for the second
 1543  calendar quarter of 2003, by electronic means approved by the
 1544  tax collection service provider.
 1545         (2)(a) An employer who is required by law to file an
 1546  Employers Quarterly Report, including any corrections, by
 1547  approved electronic means, but who files the report either
 1548  directly or through an agent by a means other than approved
 1549  electronic means, is liable for a penalty of $25 $50 for that
 1550  report and $1 for each employee, not to exceed $300. This
 1551  penalty is in addition to any other penalty provided by this
 1552  chapter. However, the penalty does not apply if the tax
 1553  collection service provider waives the electronic filing
 1554  requirement in advance. An employer who fails to remit
 1555  contributions or reimbursements either directly or through an
 1556  agent by approved electronic means as required by law is liable
 1557  for a penalty of $25 $50 for each remittance submitted by a
 1558  means other than approved electronic means. This penalty is in
 1559  addition to any other penalty provided by this chapter.
 1560         (b)A person who prepared and reported for 100 or more
 1561  employers in any quarter during the preceding state fiscal year,
 1562  but who fails to file an Employers Quarterly Report for each
 1563  calendar quarter in the current calendar year by approved
 1564  electronic means, is liable for a penalty of $50 for that report
 1565  and $1 for each employee. This penalty is in addition to any
 1566  other penalty provided by this chapter. However, the penalty
 1567  does not apply if the tax collection service provider waives the
 1568  electronic filing requirement in advance.
 1569         (5) The tax collection service provider may waive the
 1570  penalty imposed by this section if a written request for a
 1571  waiver is filed which establishes that imposition would be
 1572  inequitable. Examples of inequity include, but are not limited
 1573  to, situations where the failure to electronically file was
 1574  caused by one of the following factors:
 1575         (a) Death or serious illness of the person responsible for
 1576  the preparation and filing of the report.
 1577         (b) Destruction of the business records by fire or other
 1578  casualty.
 1579         (c) Unscheduled and unavoidable computer downtime.
 1580         Section 33. Subsections (1) and (3) of section 626.932,
 1581  Florida Statutes, are amended to read:
 1582         626.932 Surplus lines tax.—
 1583         (1) The premiums charged for surplus lines coverages are
 1584  subject to a premium receipts tax of 4.94 5 percent of all gross
 1585  premiums charged for such insurance. The surplus lines agent
 1586  shall collect from the insured the amount of the tax at the time
 1587  of the delivery of the cover note, certificate of insurance,
 1588  policy, or other initial confirmation of insurance, in addition
 1589  to the full amount of the gross premium charged by the insurer
 1590  for the insurance. The surplus lines agent is prohibited from
 1591  absorbing such tax or, as an inducement for insurance or for any
 1592  other reason, rebating all or any part of such tax or of his or
 1593  her commission.
 1594         (3) If a surplus lines policy covers risks or exposures
 1595  only partially in this state and the state is the home state as
 1596  defined in the federal Nonadmitted and Reinsurance Reform Act of
 1597  2010 (NRRA), the tax payable shall be computed on the gross
 1598  premium. The surplus lines policy must be taxed in accordance
 1599  with subsection (1) and the agent shall report the total premium
 1600  for the risk that is located in this state and the total premium
 1601  for the risk that is located outside of this state to the
 1602  Florida Surplus Lines Service Office in the manner and form
 1603  directed by the Florida Surplus Lines Service Office The tax
 1604  must not exceed the tax rate where the risk or exposure is
 1605  located.
 1606         Section 34. Paragraph (b) of subsection (6) of section
 1607  1013.64, Florida Statutes, is amended to read:
 1608         1013.64 Funds for comprehensive educational plant needs;
 1609  construction cost maximums for school district capital
 1610  projects.—Allocations from the Public Education Capital Outlay
 1611  and Debt Service Trust Fund to the various boards for capital
 1612  outlay projects shall be determined as follows:
 1613         (6)
 1614         (b)1. A district school board may not use funds from the
 1615  following sources: Public Education Capital Outlay and Debt
 1616  Service Trust Fund; School District and Community College
 1617  District Capital Outlay and Debt Service Trust Fund; Classrooms
 1618  First Program funds provided in s. 1013.68; nonvoted 1.5-mill
 1619  levy of ad valorem property taxes provided in s. 1011.71(2);
 1620  Classrooms for Kids Program funds provided in s. 1013.735;
 1621  District Effort Recognition Program funds provided in s.
 1622  1013.736; or High Growth District Capital Outlay Assistance
 1623  Grant Program funds provided in s. 1013.738 to pay for any
 1624  portion of the cost of any new construction of educational plant
 1625  space with a total cost per student station, including change
 1626  orders, which exceeds:
 1627         a. $17,952 for an elementary school;
 1628         b. $19,386 for a middle school; or
 1629         c. $25,181 for a high school,
 1630  
 1631  (January 2006) as adjusted annually to reflect increases or
 1632  decreases in the Consumer Price Index. The department, in
 1633  conjunction with the Office of Economic and Demographic
 1634  Research, shall review and adjust the cost per student station
 1635  limits to reflect actual construction costs by January 1, 2020,
 1636  and annually thereafter. The adjusted cost per student station
 1637  shall be used by the department for computation of the statewide
 1638  average costs per student station for each instructional level
 1639  pursuant to paragraph (d). The department shall also collaborate
 1640  with the Office of Economic and Demographic Research to select
 1641  an industry-recognized construction index to replace the
 1642  Consumer Price Index by January 1, 2020, adjusted annually to
 1643  reflect changes in the construction index.
 1644         2. School districts shall maintain accurate documentation
 1645  related to the costs of all new construction of educational
 1646  plant space reported to the Department of Education pursuant to
 1647  paragraph (d). The Auditor General shall review the
 1648  documentation maintained by the school districts and verify
 1649  compliance with the limits under this paragraph during its
 1650  scheduled operational audits of the school district.
 1651         3. Except for educational facilities and sites subject to a
 1652  lease-purchase agreement entered pursuant to s. 1011.71(2)(e) or
 1653  funded solely through local impact fees, in addition to the
 1654  funding sources listed in subparagraph 1., a district school
 1655  board may not use funds from any sources for new construction of
 1656  educational plant space with a total cost per student station,
 1657  including change orders, which equals more than the current
 1658  adjusted amounts provided in sub-subparagraphs 1.a.-c. However,
 1659  if a contract has been executed for architectural and design
 1660  services or for construction management services before July 1,
 1661  2017, a district school board may use funds from any source for
 1662  the new construction of educational plant space and such funds
 1663  are exempt from the total cost per student station requirements.
 1664         4. A district school board must not use funds from the
 1665  Public Education Capital Outlay and Debt Service Trust Fund or
 1666  the School District and Community College District Capital
 1667  Outlay and Debt Service Trust Fund for any new construction of
 1668  an ancillary plant that exceeds 70 percent of the average cost
 1669  per square foot of new construction for all schools.
 1670         Section 35. Clothing, school supplies, personal computers,
 1671  and personal computer-related accessories; sales tax holiday.—
 1672         (1)The tax levied under chapter 212, Florida Statutes, may
 1673  not be collected during the period from August 7, 2020, through
 1674  August 9, 2020, on the retail sale of:
 1675         (a)Clothing, wallets, or bags, including handbags,
 1676  backpacks, fanny packs, and diaper bags, but excluding
 1677  briefcases, suitcases, and other garment bags, having a sales
 1678  price of $60 or less per item. As used in this paragraph, the
 1679  term “clothing” means:
 1680         1.Any article of wearing apparel intended to be worn on or
 1681  about the human body, excluding watches, watchbands, jewelry,
 1682  umbrellas, and handkerchiefs; and
 1683         2.All footwear, excluding skis, swim fins, roller blades,
 1684  and skates.
 1685         (b)School supplies having a sales price of $15 or less per
 1686  item. As used in this paragraph, the term “school supplies”
 1687  means pens, pencils, erasers, crayons, notebooks, notebook
 1688  filler paper, legal pads, binders, lunch boxes, construction
 1689  paper, markers, folders, poster board, composition books, poster
 1690  paper, scissors, cellophane tape, glue or paste, rulers,
 1691  computer disks, staplers and staples used to secure paper
 1692  products, protractors, compasses, and calculators.
 1693         (2)The tax levied under chapter 212, Florida Statutes, may
 1694  not be collected during the period from August 7, 2020, through
 1695  August 9, 2020, on the first $1,000 of the sales price of
 1696  personal computers or personal computer-related accessories
 1697  purchased for noncommercial home or personal use. As used in
 1698  this subsection, the term:
 1699         (a)“Personal computers” includes electronic book readers,
 1700  laptops, desktops, handheld devices, tablets, or tower
 1701  computers. The term does not include cellular telephones, video
 1702  game consoles, digital media receivers, or devices that are not
 1703  primarily designed to process data.
 1704         (b)“Personal computer-related accessories” includes
 1705  keyboards, mice, personal digital assistants, monitors, other
 1706  peripheral devices, modems, routers, and nonrecreational
 1707  software, regardless of whether the accessories are used in
 1708  association with a personal computer base unit. The term does
 1709  not include furniture or systems, devices, software, or
 1710  peripherals that are designed or intended primarily for
 1711  recreational use. The term “monitor” does not include any device
 1712  that includes a television tuner.
 1713         (3)The tax exemptions provided in this section do not
 1714  apply to sales within a theme park or entertainment complex as
 1715  defined in s. 509.013(9), Florida Statutes, within a public
 1716  lodging establishment as defined in s. 509.013(4), Florida
 1717  Statutes, or within an airport as defined in s. 330.27(2),
 1718  Florida Statutes.
 1719         (4)The tax exemptions provided in this section may apply
 1720  at the option of a dealer if less than 5 percent of the dealer’s
 1721  gross sales of tangible personal property in the prior calendar
 1722  year are comprised of items that would be exempt under this
 1723  section. If a qualifying dealer chooses not to participate in
 1724  the tax holiday, by August 1, 2020, the dealer must notify the
 1725  Department of Revenue in writing of its election to collect
 1726  sales tax during the holiday and must post a copy of that notice
 1727  in a conspicuous location at its place of business.
 1728         (5)The Department of Revenue is authorized, and all
 1729  conditions are deemed met, to adopt emergency rules pursuant to
 1730  s. 120.54(4), Florida Statutes, for the purpose of implementing
 1731  this section. Notwithstanding any other provision of law,
 1732  emergency rules adopted pursuant to this subsection are
 1733  effective for 6 months after adoption and may be renewed during
 1734  the pendency of procedures to adopt permanent rules addressing
 1735  the subject of the emergency rules.
 1736         (6)For the 2019-2020 fiscal year, the sum of $241,000 in
 1737  nonrecurring funds is appropriated from the General Revenue Fund
 1738  to the Department of Revenue for the purpose of implementing
 1739  this section. Funds remaining unexpended or unencumbered from
 1740  this appropriation as of June 30, 2020, shall revert and be
 1741  reappropriated for the same purpose in the 2020-2021 fiscal
 1742  year.
 1743         (7)This section shall take effect upon this act becoming a
 1744  law.
 1745         Section 36. Disaster preparedness supplies; sales tax
 1746  holiday.—
 1747         (1)The tax levied under chapter 212, Florida Statutes, may
 1748  not be collected during the period from May 29, 2020, through
 1749  June 4, 2020, on the sale of:
 1750         (a)A portable self-powered light source selling for $20 or
 1751  less.
 1752         (b)A portable self-powered radio, two-way radio, or
 1753  weather-band radio selling for $50 or less.
 1754         (c)A tarpaulin or other flexible waterproof sheeting
 1755  selling for $50 or less.
 1756         (d)An item normally sold as, or generally advertised as, a
 1757  ground anchor system or tie-down kit selling for $50 or less.
 1758         (e)A gas or diesel fuel tank selling for $25 or less.
 1759         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
 1760  or 9-volt batteries, excluding automobile and boat batteries,
 1761  selling for $30 or less.
 1762         (g)A nonelectric food storage cooler selling for $30 or
 1763  less.
 1764         (h)A portable generator used to provide light or
 1765  communications or preserve food in the event of a power outage
 1766  selling for $750 or less.
 1767         (i)Reusable ice selling for $10 or less.
 1768         (2)The tax exemptions provided in this section do not
 1769  apply to sales within a theme park or entertainment complex as
 1770  defined in s. 509.013(9), Florida Statutes, within a public
 1771  lodging establishment as defined in s. 509.013(4), Florida
 1772  Statutes, or within an airport as defined in s. 330.27(2),
 1773  Florida Statutes.
 1774         (3)The Department of Revenue is authorized, and all
 1775  conditions are deemed met, to adopt emergency rules pursuant to
 1776  s. 120.54(4), Florida Statutes, to administer this section.
 1777         (4)For the 2019-2020 fiscal year, the sum of $70,000 in
 1778  nonrecurring funds is appropriated from the General Revenue Fund
 1779  to the Department of Revenue for the purpose of implementing
 1780  this section.
 1781         (5)This section shall take effect upon this act becoming a
 1782  law.
 1783         Section 37. (1)The Department of Revenue is authorized,
 1784  and all conditions are deemed met, to adopt emergency rules
 1785  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1786  implementing the amendments made by this act to ss. 206.05,
 1787  206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida
 1788  Statutes, and the creation of ss. 212.134 and 212.181, Florida
 1789  Statutes, by this act. Notwithstanding any other provision of
 1790  law, emergency rules adopted pursuant to this subsection are
 1791  effective for 6 months after adoption and may be renewed during
 1792  the pendency of procedures to adopt permanent rules addressing
 1793  the subject of the emergency rules.
 1794         (2)This section shall take effect upon this act becoming a
 1795  law and expires July 1, 2023.
 1796         Section 38. Except as otherwise expressly provided in this
 1797  act, and except for this section, which shall take effect upon
 1798  this act becoming a law, this act shall take effect July 1,
 1799  2020.
 1800  
 1801  ================= T I T L E  A M E N D M E N T ================
 1802  And the title is amended as follows:
 1803         Delete everything before the enacting clause
 1804  and insert:
 1805                        A bill to be entitled                      
 1806         An act relating to taxation; amending s. 125.0104,
 1807         F.S.; increasing a population limit on counties that
 1808         may use tourist development tax revenues for certain
 1809         uses; amending s. 189.033, F.S.; defining the term
 1810         “disproportionally affected county”; conforming a
 1811         provision to changes made by the act; creating s.
 1812         193.019, F.S.; defining the terms “department” and
 1813         “hospital”; requiring county property appraisers to
 1814         annually calculate and submit to the Department of
 1815         Revenue the valuation of certain property tax
 1816         exemptions granted to property owned by hospitals;
 1817         requiring hospitals to submit certain information to
 1818         the department by a certain date; specifying
 1819         requirements for the department; requiring the
 1820         department to adopt a form by rule; creating s.
 1821         193.1557, F.S.; extending the timeframe within which
 1822         certain changes to property damaged or destroyed by
 1823         Hurricane Michael must commence to prevent the
 1824         assessed value of the property from increasing;
 1825         providing applicability; providing for future repeal;
 1826         amending s. 194.035, F.S.; specifying circumstances
 1827         under which a special magistrate’s appraisal may not
 1828         be submitted as evidence to a value adjustment board;
 1829         amending s. 195.073, F.S.; revising the property
 1830         classifications for certain multifamily housing and
 1831         commercial and industrial properties; amending s.
 1832         195.096, F.S.; revising requirements for the
 1833         department’s review and publication of findings of
 1834         county assessment rolls; amending s. 196.173, F.S.;
 1835         revising the military operations that qualify certain
 1836         servicemembers for an additional ad valorem tax
 1837         exemption; providing applicability; revising the
 1838         deadlines for applying for additional ad valorem tax
 1839         exemptions for certain servicemembers for a specified
 1840         tax year; authorizing a property appraiser to grant an
 1841         exemption for an untimely filed application if certain
 1842         conditions are met; providing procedures for an
 1843         applicant to file a petition with the value adjustment
 1844         board if an application is denied; providing
 1845         applicability; amending s. 196.1978, F.S.; providing
 1846         applicability of the affordable housing property tax
 1847         exemption to vacant units if certain conditions are
 1848         met; providing retroactive operation; providing
 1849         legislative intent relating to ownership of exempt
 1850         property by certain limited liability companies;
 1851         providing applicability of the tax exemption, under
 1852         certain circumstances, to certain units occupied by
 1853         natural persons or families whose income no longer
 1854         meets income limits; amending s. 200.065, F.S.;
 1855         authorizing a property appraiser in a county for which
 1856         the Governor has declared a state of emergency to post
 1857         notices of proposed property taxes on its website if
 1858         mailing the notice is not possible; providing for an
 1859         extension of sending the notice during such state of
 1860         emergency; specifying a duty of the property
 1861         appraiser; specifying hearing advertisement
 1862         requirements for multicounty taxing authorities under
 1863         certain circumstances; specifying procedures and
 1864         requirements for taxing authorities, counties, and
 1865         school districts for hearings and notices in the event
 1866         of a state of emergency; amending s. 200.069, F.S.;
 1867         specifying a limitation on information that property
 1868         appraisers may include in the notice of ad valorem
 1869         taxes and non-ad valorem assessments; amending s.
 1870         202.12, F.S.; reducing the tax rates applied to the
 1871         sale of communications services and the retail sale of
 1872         direct-to-home satellite services; amending ss.
 1873         202.12001 and 203.001, F.S.; conforming provisions to
 1874         changes made by the act; amending s. 206.05, F.S.;
 1875         increasing the maximum bond the department may require
 1876         from a terminal supplier, importer, exporter, or
 1877         wholesaler of motor fuel; amending s. 206.8741, F.S.;
 1878         revising a penalty for failure to provide or post a
 1879         notice relating to dyed diesel fuel; amending s.
 1880         206.90, F.S.; increasing the maximum bond the
 1881         department may require from a terminal supplier,
 1882         importer, exporter, or wholesaler of diesel fuel;
 1883         amending s. 212.05, F.S.; revising timeframes for
 1884         certain documentation to be provided to the department
 1885         for the purposes of a sales tax exemption for the sale
 1886         of certain boats and aircraft; amending s. 212.055,
 1887         F.S.; specifying a limitation on the duration of a
 1888         charter county and regional transportation system
 1889         surtax levied pursuant to a referendum held on or
 1890         after a certain date; requiring that resolutions to
 1891         approve a school capital outlay surtax include a
 1892         statement relating to the sharing of revenues with
 1893         eligible charter schools in a specified manner;
 1894         specifying authorized uses of surtax revenues shared
 1895         with charter schools; providing an accounting
 1896         requirement for charter schools; specifying the
 1897         eligibility of charter schools; requiring that
 1898         unencumbered funds revert to the sponsor under certain
 1899         circumstances; providing applicability; creating s.
 1900         212.134, F.S.; specifying requirements for payment
 1901         settlement entities, or their electronic payment
 1902         facilitators or contracted third parties, in
 1903         submitting information returns to the department;
 1904         defining the term “payment settlement entity”;
 1905         providing penalties; authorizing the department’s
 1906         executive director or his or her designee to waive
 1907         penalties under certain circumstances; creating s.
 1908         212.181, F.S.; specifying requirements for counties
 1909         and the department in updating certain databases and
 1910         determining business addresses for sales tax purposes;
 1911         specifying a requirement for certain counties imposing
 1912         a tourist development tax; providing procedures and
 1913         requirements for correcting certain misallocations of
 1914         certain tax distributions; providing construction;
 1915         authorizing the department to adopt rules; creating s.
 1916         215.179, F.S.; prohibiting an owner of a public
 1917         building or the owner’s employee from seeking,
 1918         accepting, or soliciting consideration for providing a
 1919         certain allocation letter relating to energy efficient
 1920         commercial building property; specifying a requirement
 1921         for signing and returning the allocation letter;
 1922         requiring certain persons to file an allocation
 1923         request to the Department of Financial Services;
 1924         providing construction; creating s. 213.0537, F.S.;
 1925         authorizing the department to provide certain official
 1926         correspondence to taxpayers electronically upon the
 1927         affirmative request of the taxpayer; providing
 1928         construction; defining terms; amending s. 213.21,
 1929         F.S.; providing that the period for filing a claim for
 1930         certain refunds is tolled during a period in which a
 1931         taxpayer is engaged in certain informal conference
 1932         procedures; amending s. 220.1105, F.S.; revising the
 1933         definition of the term “final tax liability” for
 1934         certain purposes; providing for retroactive
 1935         application; amending s. 288.106, F.S.; authorizing a
 1936         qualified target industry business located in a county
 1937         affected by Hurricane Michael to submit a request to
 1938         the Department of Economic Opportunity for an economic
 1939         recovery extension in lieu of a tax refund claim
 1940         scheduled to be submitted during a specified
 1941         timeframe; authorizing the Department of Economic
 1942         Opportunity to waive certain requirements during a
 1943         specified timeframe; requiring the Department of
 1944         Economic Opportunity to state any waiver in writing;
 1945         providing that certain businesses are eligible for a
 1946         specified tax refund payment; defining the term
 1947         “county affected by Hurricane Michael”; deleting
 1948         obsolete provisions; deleting a provision relating to
 1949         the future expiration of certification for the tax
 1950         refund program for qualified target industry
 1951         businesses; amending s. 443.163, F.S.; specifying that
 1952         Employers Quarterly Reports filed with the Department
 1953         of Economic Opportunity by certain employers must
 1954         include any corrections; deleting an additional filing
 1955         requirement for certain persons; revising penalties
 1956         for employers failing to properly file the report or
 1957         failing to properly remit contributions or
 1958         reimbursements; revising criteria for requesting a
 1959         waiver of a penalty with the tax collection service
 1960         provider; amending s. 626.932, F.S.; decreasing the
 1961         rate of the surplus lines tax; revising the applicable
 1962         tax on certain surplus lines policies; requiring
 1963         surplus lines agents to report certain information to
 1964         the Florida Surplus Lines Service Office; amending s.
 1965         1013.64, F.S.; providing that educational facilities
 1966         and sites funded solely through local impact fees are
 1967         exempt from certain prohibited uses of funds;
 1968         providing sales tax exemptions for certain clothing,
 1969         wallets, bags, school supplies, personal computers,
 1970         and personal computer-related accessories during a
 1971         certain timeframe; defining terms; specifying
 1972         locations where the exemptions do not apply;
 1973         authorizing certain dealers to opt out of
 1974         participating in the exemptions, subject to certain
 1975         conditions; authorizing the department to adopt
 1976         emergency rules; providing an appropriation; providing
 1977         sales tax exemptions for certain disaster preparedness
 1978         supplies during a certain timeframe; specifying
 1979         locations where the exemptions do not apply;
 1980         authorizing the department to adopt emergency rules;
 1981         providing an appropriation; authorizing the department
 1982         to adopt emergency rules for certain purposes;
 1983         providing for expiration of that authority; providing
 1984         effective dates.