Florida Senate - 2020 COMMITTEE AMENDMENT
Bill No. CS/HB 7097, 1st Eng.
Ì882296LÎ882296
LEGISLATIVE ACTION
Senate . House
Comm: FAV .
03/11/2020 .
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The Committee on Appropriations (Stargel and Gainer) recommended
the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Section 189.033, Florida Statutes, is amended to
6 read:
7 189.033 Independent special district services in
8 disproportionally affected county; rate reduction for providers
9 providing economic benefits.—If the governing body of an
10 independent special district that provides water, wastewater,
11 and sanitation services in a disproportionally affected county,
12 as defined in s. 288.106(8), determines that a new user or the
13 expansion of an existing user of one or more of its utility
14 systems will provide a significant benefit to the community in
15 terms of increased job opportunities, economies of scale, or
16 economic development in the area, the governing body may
17 authorize a reduction of its rates, fees, or charges for that
18 user for a specified period of time. A governing body that
19 exercises this power must do so by resolution that states the
20 anticipated economic benefit justifying the reduction as well as
21 the period of time that the reduction will remain in place. As
22 used in this section, the term “disproportionally affected
23 county” means Bay County, Escambia County, Franklin County, Gulf
24 County, Okaloosa County, Santa Rosa County, Walton County, or
25 Wakulla County.
26 Section 2. Paragraphs (c) and (d) of subsection (11) of
27 section 192.001, Florida Statutes, are amended to read:
28 192.001 Definitions.—All definitions set out in chapters 1
29 and 200 that are applicable to this chapter are included herein.
30 In addition, the following definitions shall apply in the
31 imposition of ad valorem taxes:
32 (11) “Personal property,” for the purposes of ad valorem
33 taxation, shall be divided into four categories as follows:
34 (c)1. “Inventory” means only those chattels consisting of
35 items commonly referred to as goods, wares, and merchandise (as
36 well as inventory) which are held for sale or lease to customers
37 in the ordinary course of business. Supplies and raw materials
38 shall be considered to be inventory only to the extent that they
39 are acquired for sale or lease to customers in the ordinary
40 course of business or will physically become a part of
41 merchandise intended for sale or lease to customers in the
42 ordinary course of business. Partially finished products which
43 when completed will be held for sale or lease to customers in
44 the ordinary course of business shall be deemed items of
45 inventory. All livestock shall be considered inventory. Items of
46 inventory held for lease to customers in the ordinary course of
47 business, rather than for sale, shall be deemed inventory only
48 prior to the initial lease of such items. For the purposes of
49 this section, fuels used in the production of electricity shall
50 be considered inventory.
51 2. “Inventory” also means construction and agricultural
52 equipment weighing 1,000 pounds or more that is returned to a
53 dealership under a rent-to-purchase option and held for sale to
54 customers in the ordinary course of business. This subparagraph
55 may not be considered in determining whether property that is
56 not construction and agricultural equipment weighing 1,000
57 pounds or more that is returned under a rent-to-purchase option
58 is inventory under subparagraph 1.
59 3. Notwithstanding any provision in this section to the
60 contrary, the term “inventory,” for all levies other than school
61 district levies, also means construction equipment owned by a
62 heavy equipment rental dealer that is for sale or short-term
63 rental in the normal course of business on the annual assessment
64 date. For the purposes of this chapter and chapter 196, the term
65 “heavy equipment rental dealer” means a person or an entity
66 principally engaged in the business of short-term rental and
67 sale of equipment described under 532412 of the North American
68 Industry Classification System, including attachments for the
69 equipment or other ancillary equipment. As used in this
70 subparagraph, the term “short-term rental” means the rental of a
71 dealer’s heavy equipment rental property for less than 365 days
72 under an open-ended contract or under a contract with unlimited
73 terms. The prior short-term rental of any construction or
74 industrial equipment does not disqualify such property from
75 qualifying as inventory under this paragraph following the term
76 of such rental. The term “inventory” does not include heavy
77 equipment rented with an operator.
78 (d) “Tangible personal property” means all goods, chattels,
79 and other articles of value (but does not include the vehicular
80 items enumerated in s. 1(b), Art. VII of the State Constitution
81 and elsewhere defined) capable of manual possession and whose
82 chief value is intrinsic to the article itself. “Construction
83 work in progress” consists of those items of tangible personal
84 property commonly known as fixtures, machinery, and equipment
85 when in the process of being installed in new or expanded
86 improvements to real property and whose value is materially
87 enhanced upon connection or use with a preexisting, taxable,
88 operational system or facility. Construction work in progress
89 shall be deemed substantially completed when connected with the
90 preexisting, taxable, operational system or facility. For the
91 purposes of tangible personal property constructed or installed
92 by an electric utility, construction work in progress is not
93 deemed substantially completed unless all permits or approvals
94 required to generate electricity for sale, excluding test
95 generation, have been received or approved. Inventory and
96 household goods are expressly excluded from this definition.
97 Section 3. Section 193.019, Florida Statutes, is created to
98 read:
99 193.019 Hospitals; community benefit reporting.—
100 (1) As used in this section, the term:
101 (a) “Department” means the Department of Revenue.
102 (b) “Hospital” has the same meaning as in s. 196.012(8).
103 (2) By April 1 of each year, a county property appraiser
104 shall calculate and submit to the department the valuation of
105 the property tax exemption for the prior tax year granted
106 pursuant to s. 196.196 or s. 196.197 for each property owned by
107 a hospital.
108 (3) A hospital shall submit to the department its Internal
109 Revenue Service Form 990, Schedule H, within 30 business days
110 after the filing of the form with the Internal Revenue Service.
111 The hospital shall also submit a document showing the
112 attribution of the net community benefit expense shown in Form
113 990 to each county where its property is located. A county may
114 attribute net community benefit expense to its property located
115 in a county based on services and activities provided in the
116 county to residents of the county.
117 (4) The department must determine whether the net community
118 benefit expense attributed to property located in a county
119 equals or exceeds the tax reduction resulting from the
120 exemptions described in subsection (2).
121 (5) If the department determines that the net community
122 benefit expense does not equal or exceed the value of the
123 exemption, it shall notify the respective property appraiser to
124 reduce the exemption proportionately so that it equals the ratio
125 of the tax reduction to the net community benefit expense.
126 (6) The department shall publish the data collected
127 pursuant to this section for each hospital from a county
128 property appraiser, including the net community benefit expense
129 reported in the Internal Revenue Service Form 990, Schedule H.
130 (7) The department shall adopt a form by rule to administer
131 this section.
132 Section 4. Section 193.1557, Florida Statutes, is created
133 to read:
134 193.1557 Assessment of certain property damaged or
135 destroyed by Hurricane Michael.—For property damaged or
136 destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
137 193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
138 additions, or improvements commenced within 5 years after
139 January 1, 2019. This section applies to the 2019-2023 tax rolls
140 and shall stand repealed on December 31, 2023.
141 Section 5. Paragraph (e) of subsection (3) of section
142 194.011, Florida Statutes, is amended to read:
143 194.011 Assessment notice; objections to assessments.—
144 (3) A petition to the value adjustment board must be in
145 substantially the form prescribed by the department.
146 Notwithstanding s. 195.022, a county officer may not refuse to
147 accept a form provided by the department for this purpose if the
148 taxpayer chooses to use it. A petition to the value adjustment
149 board must be signed by the taxpayer or be accompanied at the
150 time of filing by the taxpayer’s written authorization or power
151 of attorney, unless the person filing the petition is listed in
152 s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a
153 petition with a value adjustment board without the taxpayer’s
154 signature or written authorization by certifying under penalty
155 of perjury that he or she has authorization to file the petition
156 on behalf of the taxpayer. If a taxpayer notifies the value
157 adjustment board that a petition has been filed for the
158 taxpayer’s property without his or her consent, the value
159 adjustment board may require the person filing the petition to
160 provide written authorization from the taxpayer authorizing the
161 person to proceed with the appeal before a hearing is held. If
162 the value adjustment board finds that a person listed in s.
163 194.034(1)(a) willfully and knowingly filed a petition that was
164 not authorized by the taxpayer, the value adjustment board shall
165 require such person to provide the taxpayer’s written
166 authorization for representation to the value adjustment board
167 clerk before any petition filed by that person is heard, for 1
168 year after imposition of such requirement by the value
169 adjustment board. A power of attorney or written authorization
170 is valid for 1 assessment year, and a new power of attorney or
171 written authorization by the taxpayer is required for each
172 subsequent assessment year. A petition shall also describe the
173 property by parcel number and shall be filed as follows:
174 (e)1. A condominium association, a cooperative association,
175 or any homeowners’ association as defined in s. 723.075, with
176 approval of its board of administration or directors, may file
177 with the value adjustment board a single joint petition on
178 behalf of any association members who own parcels of property
179 which the property appraiser determines are substantially
180 similar with respect to location, proximity to amenities, number
181 of rooms, living area, and condition. The condominium
182 association, cooperative association, or homeowners’ association
183 as defined in s. 723.075 shall provide the unit owners with
184 notice of its intent to petition the value adjustment board by
185 hand delivery or certified mail, return receipt requested,
186 except that such notice may be electronically transmitted to a
187 unit owner who has expressly consented in writing to receiving
188 notices by electronic transmission. If the association is a
189 condominium association or cooperative association, the notice
190 must also be posted conspicuously on the condominium or
191 cooperative property in the same manner as a notice of board
192 meeting under ss. 718.112(2) and 719.106(1). Such notice must
193 and shall provide at least 14 20 days for a unit owner to elect,
194 in writing, that his or her unit not be included in the
195 petition.
196 2. A condominium association, a cooperative association, or
197 a homeowners’ association as defined in s. 723.075 which has
198 filed a single joint petition under this subsection may continue
199 to represent, prosecute on behalf of, and defend the unit owners
200 through any related subsequent proceeding in any tribunal,
201 including judicial review under part II of this chapter and any
202 appeals. This subparagraph is intended to clarify existing law
203 and applies to cases pending on July 1, 2020, and to cases
204 beginning thereafter.
205 Section 6. Subsection (1) of section 194.035, Florida
206 Statutes, is amended to read:
207 194.035 Special magistrates; property evaluators.—
208 (1) In counties having a population of more than 75,000,
209 the board shall appoint special magistrates for the purpose of
210 taking testimony and making recommendations to the board, which
211 recommendations the board may act upon without further hearing.
212 These special magistrates may not be elected or appointed
213 officials or employees of the county but shall be selected from
214 a list of those qualified individuals who are willing to serve
215 as special magistrates. Employees and elected or appointed
216 officials of a taxing jurisdiction or of the state may not serve
217 as special magistrates. The clerk of the board shall annually
218 notify such individuals or their professional associations to
219 make known to them that opportunities to serve as special
220 magistrates exist. The Department of Revenue shall provide a
221 list of qualified special magistrates to any county with a
222 population of 75,000 or less. Subject to appropriation, the
223 department shall reimburse counties with a population of 75,000
224 or less for payments made to special magistrates appointed for
225 the purpose of taking testimony and making recommendations to
226 the value adjustment board pursuant to this section. The
227 department shall establish a reasonable range for payments per
228 case to special magistrates based on such payments in other
229 counties. Requests for reimbursement of payments outside this
230 range shall be justified by the county. If the total of all
231 requests for reimbursement in any year exceeds the amount
232 available pursuant to this section, payments to all counties
233 shall be prorated accordingly. If a county having a population
234 less than 75,000 does not appoint a special magistrate to hear
235 each petition, the person or persons designated to hear
236 petitions before the value adjustment board or the attorney
237 appointed to advise the value adjustment board shall attend the
238 training provided pursuant to subsection (3), regardless of
239 whether the person would otherwise be required to attend, but
240 shall not be required to pay the tuition fee specified in
241 subsection (3). A special magistrate appointed to hear issues of
242 exemptions, classifications, and determinations that a change of
243 ownership, a change of ownership or control, or a qualifying
244 improvement has occurred shall be a member of The Florida Bar
245 with no less than 5 years’ experience in the area of ad valorem
246 taxation. A special magistrate appointed to hear issues
247 regarding the valuation of real estate shall be a state
248 certified real estate appraiser with not less than 5 years’
249 experience in real property valuation. A special magistrate
250 appointed to hear issues regarding the valuation of tangible
251 personal property shall be a designated member of a nationally
252 recognized appraiser’s organization with not less than 5 years’
253 experience in tangible personal property valuation. A special
254 magistrate need not be a resident of the county in which he or
255 she serves. A special magistrate may not represent a person
256 before the board in any tax year during which he or she has
257 served that board as a special magistrate. An appraisal may not
258 be submitted as evidence to a value adjustment board in any year
259 that the person who performed the appraisal serves as a special
260 magistrate to that value adjustment board. Before appointing a
261 special magistrate, a value adjustment board shall verify the
262 special magistrate’s qualifications. The value adjustment board
263 shall ensure that the selection of special magistrates is based
264 solely upon the experience and qualifications of the special
265 magistrate and is not influenced by the property appraiser. The
266 special magistrate shall accurately and completely preserve all
267 testimony and, in making recommendations to the value adjustment
268 board, shall include proposed findings of fact, conclusions of
269 law, and reasons for upholding or overturning the determination
270 of the property appraiser. The expense of hearings before
271 magistrates and any compensation of special magistrates shall be
272 borne three-fifths by the board of county commissioners and two
273 fifths by the school board. When appointing special magistrates
274 or when scheduling special magistrates for specific hearings,
275 the board, the board attorney, and the board clerk may not
276 consider the dollar amount or percentage of any assessment
277 reductions recommended by any special magistrate in the current
278 year or in any previous year.
279 Section 7. Subsection (2) of section 194.181, Florida
280 Statutes, is amended to read:
281 194.181 Parties to a tax suit.—
282 (2)(a) In any case brought by a the taxpayer or a
283 condominium association or cooperative association on behalf of
284 some or all unit owners, contesting the assessment of any
285 property, the county property appraiser is the shall be party
286 defendant.
287 (b) In any case brought by the property appraiser under
288 pursuant to s. 194.036(1)(a) or (b), the taxpayer is the shall
289 be party defendant.
290 (c)1. In any case brought by the property appraiser under
291 s. 194.036(1)(a) or (b) concerning a value adjustment board
292 decision on a single joint petition filed by a condominium
293 association or cooperative association under s. 194.011(3), the
294 association and all unit owners included in the single joint
295 petition are the party defendants.
296 2. The condominium association or cooperative association
297 must provide unit owners with notice of its intent to respond to
298 or answer the property appraiser’s complaint and advise the unit
299 owners that they may elect to:
300 a. Retain their own counsel to defend the appeal;
301 b. Choose not to defend the appeal; or
302 c. Be represented together with unit owners by the
303 association.
304 3. The notice required in subparagraph 2. must be hand
305 delivered or sent by certified mail, return receipt requested,
306 to the unit owners, except that such notice may be
307 electronically transmitted to a unit owner who has expressly
308 consented in writing to receiving notices through electronic
309 transmission. Additionally, the notice must be posted
310 conspicuously on the condominium or cooperative property in the
311 same manner as for notice of board meetings under ss. 718.112(2)
312 and 719.106(1). The association must provide at least 14 days
313 for unit owners to respond to the notice. Any unit owner who
314 does not respond to the association’s notice will be represented
315 by the association.
316 (d) In any case brought by the property appraiser under
317 pursuant to s. 194.036(1)(c), the value adjustment board is the
318 shall be party defendant.
319 Section 8. Paragraphs (a) and (b) of subsection (1) of
320 section 195.073, Florida Statutes, are amended to read:
321 195.073 Classification of property.—All items required by
322 law to be on the assessment rolls must receive a classification
323 based upon the use of the property. The department shall
324 promulgate uniform definitions for all classifications. The
325 department may designate other subclassifications of property.
326 No assessment roll may be approved by the department which does
327 not show proper classifications.
328 (1) Real property must be classified according to the
329 assessment basis of the land into the following classes:
330 (a) Residential, subclassified into categories, one
331 category for homestead property and one for nonhomestead
332 property:
333 1. Single family.
334 2. Mobile homes.
335 3. Multifamily, up to nine units.
336 4. Condominiums.
337 5. Cooperatives.
338 6. Retirement homes.
339 (b) Commercial and industrial, including apartments with
340 more than nine units.
341 Section 9. Subsection (2) and paragraph (a) of subsection
342 (3) of section 195.096, Florida Statutes, are amended to read:
343 195.096 Review of assessment rolls.—
344 (2) The department shall conduct, no less frequently than
345 once every 2 years, an in-depth review of the real property
346 assessment roll rolls of each county. The department need not
347 individually study every use-class of property set forth in s.
348 195.073, but shall at a minimum study the level of assessment in
349 relation to just value of each classification specified in
350 subsection (3). Such in-depth review may include proceedings of
351 the value adjustment board and the audit or review of procedures
352 used by the counties to appraise property.
353 (a) The department shall, at least 30 days prior to the
354 beginning of an in-depth review in any county, notify the
355 property appraiser in the county of the pending review. At the
356 request of the property appraiser, the department shall consult
357 with the property appraiser regarding the classifications and
358 strata to be studied, in order that the review will be useful to
359 the property appraiser in evaluating his or her procedures.
360 (b) Every property appraiser whose upcoming roll is subject
361 to an in-depth review shall, if requested by the department on
362 or before January 1, deliver upon completion of the assessment
363 roll a list of the parcel numbers of all parcels that did not
364 appear on the assessment roll of the previous year, indicating
365 the parcel number of the parent parcel from which each new
366 parcel was created or “cut out.”
367 (c) In conducting assessment ratio studies, the department
368 must use all practicable steps, including stratified statistical
369 and analytical reviews and sale-qualification studies, to
370 maximize the representativeness or statistical reliability of
371 samples of properties in tests of each classification, stratum,
372 or roll made the subject of a ratio study published by it. The
373 department shall document and retain records of the measures of
374 representativeness of the properties studied in compliance with
375 this section. Such documentation must include a record of
376 findings used as the basis for the approval or disapproval of
377 the tax roll in each county pursuant to s. 193.1142. In
378 addition, to the greatest extent practicable, the department
379 shall study assessment roll strata by subclassifications such as
380 value groups and market areas for each classification or stratum
381 to be studied, to maximize the representativeness of ratio study
382 samples. For purposes of this section, the department shall rely
383 primarily on an assessment-to-sales-ratio study in conducting
384 assessment ratio studies in those classifications of property
385 specified in subsection (3) for which there are adequate market
386 sales. The department shall compute the median and the value
387 weighted mean for each classification or subclassification
388 studied and for the roll as a whole.
389 (d) In the conduct of these reviews, the department shall
390 adhere to all standards to which the property appraisers are
391 required to adhere.
392 (e) The department and each property appraiser shall
393 cooperate in the conduct of these reviews, and each shall make
394 available to the other all matters and records bearing on the
395 preparation and computation of the reviews. The property
396 appraisers shall provide any and all data requested by the
397 department in the conduct of the studies, including electronic
398 data processing tapes. Any and all data and samples developed or
399 obtained by the department in the conduct of the studies shall
400 be confidential and exempt from the provisions of s. 119.07(1)
401 until a presentation of the findings of the study is made to the
402 property appraiser. After the presentation of the findings, the
403 department shall provide any and all data requested by a
404 property appraiser developed or obtained in the conduct of the
405 studies, including tapes. Direct reimbursable costs of providing
406 the data shall be borne by the party who requested it. Copies of
407 existing data or records, whether maintained or required
408 pursuant to law or rule, or data or records otherwise
409 maintained, shall be submitted within 30 days from the date
410 requested, in the case of written or printed information, and
411 within 14 days from the date requested, in the case of
412 computerized information.
413 (f) Within 120 days after receipt of a county assessment
414 roll by the executive director of the department pursuant to s.
415 193.1142(1), or within 10 days after approval of the assessment
416 roll, whichever is later, the department shall complete the
417 review for that county and publish the department’s findings.
418 The findings must include a statement of the confidence interval
419 for the median and such other measures as may be appropriate for
420 each classification or subclassification studied and for the
421 roll as a whole, and related statistical and analytical details.
422 The measures in the findings must be based on:
423 1. A 95-percent level of confidence; or
424 2. Ratio study standards that are generally accepted by
425 professional appraisal organizations in developing a
426 statistically valid sampling plan if a 95-percent level of
427 confidence is not attainable.
428 (g) Notwithstanding any other provision of this chapter, in
429 one or more assessment years following a natural disaster in
430 counties for which a state of emergency was declared by
431 executive order or proclamation of the Governor pursuant to
432 chapter 252, if the department determines that the natural
433 disaster creates difficulties in its statistical and analytical
434 reviews of the assessment rolls in affected counties, the
435 department shall take all practicable steps to maximize the
436 representativeness and reliability of its statistical and
437 analytical reviews and may use the best information available to
438 estimate the levels of assessment. This paragraph first applies
439 to the 2019 assessment roll and operates retroactively to
440 January 1, 2019.
441 (3)(a) Upon completion of review pursuant to paragraph
442 (2)(f), the department shall publish the results of reviews
443 conducted under this section. The results must include all
444 statistical and analytical measures computed under this section
445 for the real property assessment roll as a whole, the personal
446 property assessment roll as a whole, and independently for the
447 following real property classes if the classes constituted 5
448 percent or more of the total assessed value of real property in
449 a county on the previous tax roll:
450 1. Residential property that consists of one primary living
451 unit, including, but not limited to, single-family residences,
452 condominiums, cooperatives, and mobile homes.
453 2. Residential property that consists of two to nine or
454 more primary living units.
455 3. Agricultural, high-water recharge, historic property
456 used for commercial or certain nonprofit purposes, and other
457 use-valued property.
458 4. Vacant lots.
459 5. Nonagricultural acreage and other undeveloped parcels.
460 6. Improved commercial and industrial property, including
461 apartments with more than nine units.
462 7. Taxable institutional or governmental, utility, locally
463 assessed railroad, oil, gas and mineral land, subsurface rights,
464 and other real property.
465
466 If one of the above classes constituted less than 5 percent of
467 the total assessed value of all real property in a county on the
468 previous assessment roll, the department may combine it with one
469 or more other classes of real property for purposes of
470 assessment ratio studies or use the weighted average of the
471 other classes for purposes of calculating the level of
472 assessment for all real property in a county. The department
473 shall also publish such results for any subclassifications of
474 the classes or assessment rolls it may have chosen to study.
475 Section 10. Effective upon this act becoming a law,
476 subsection (2) of section 196.173, Florida Statutes, is amended
477 to read:
478 196.173 Exemption for deployed servicemembers.—
479 (2) The exemption is available to servicemembers who were
480 deployed during the preceding calendar year on active duty
481 outside the continental United States, Alaska, or Hawaii in
482 support of any of the following military operations:
483 (a) Operation Joint Task Force Bravo, which began in 1995.
484 (b) Operation Joint Guardian, which began on June 12, 1999.
485 (c) Operation Noble Eagle, which began on September 15,
486 2001.
487 (d) Operation Enduring Freedom, which began on October 7,
488 2001, and ended on December 31, 2014.
489 (d)(e) Operations in the Balkans, which began in 2004.
490 (e)(f) Operation Nomad Shadow, which began in 2007.
491 (f)(g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
492 began in January 2007.
493 (g)(h) Operation Copper Dune, which began in 2009.
494 (h)(i) Operation Georgia Deployment Program, which began in
495 August 2009.
496 (i)(j) Operation Spartan Shield, which began in June 2011.
497 (j)(k) Operation Observant Compass, which began in October
498 2011.
499 (k)(l) Operation Inherent Resolve, which began on August 8,
500 2014.
501 (l)(m) Operation Atlantic Resolve, which began in April
502 2014.
503 (m)(n) Operation Freedom’s Sentinel, which began on January
504 1, 2015.
505 (n)(o) Operation Resolute Support, which began in January
506 2015.
507 (o) Operation Juniper Shield, which began in February 2007.
508 (p) Operation Pacific Eagle, which began in September 2017.
509 (q) Operation Martillo, which began in January 2012.
510
511 The Department of Revenue shall notify all property appraisers
512 and tax collectors in this state of the designated military
513 operations.
514 Section 11. The amendment made by this act to s.
515 196.173(2), Florida Statutes, first applies to the 2020 ad
516 valorem tax roll.
517 Section 12. Application deadline for additional ad valorem
518 tax exemption for specified deployments.—
519 (1) Notwithstanding the filing deadlines contained in s.
520 196.173(6), Florida Statutes, the deadline for an applicant to
521 file an application with the property appraiser for an
522 additional ad valorem tax exemption under s. 196.173, Florida
523 Statutes, for the 2020 tax roll is June 1, 2020.
524 (2) If an application is not timely filed under subsection
525 (1), a property appraiser may grant the exemption if:
526 (a) The applicant files an application for the exemption on
527 or before the 25th day after the property appraiser mails the
528 notice required under s. 194.011(1), Florida Statutes;
529 (b) The applicant is qualified for the exemption; and
530 (c) The applicant produces sufficient evidence, as
531 determined by the property appraiser, which demonstrates that
532 the applicant was unable to apply for the exemption in a timely
533 manner or otherwise demonstrates extenuating circumstances that
534 warrant granting the exemption.
535 (3) If the property appraiser denies an application under
536 subsection (2), the applicant may file, pursuant to s.
537 194.011(3), Florida Statutes, a petition with the value
538 adjustment board which requests that the exemption be granted.
539 Such petition must be filed on or before the 25th day after the
540 property appraiser mails the notice required under s.
541 194.011(1), Florida Statutes. Notwithstanding s. 194.013,
542 Florida Statutes, the eligible servicemember is not required to
543 pay a filing fee for such petition. Upon reviewing the petition,
544 the value adjustment board may grant the exemption if the
545 applicant is qualified for the exemption and demonstrates
546 extenuating circumstances, as determined by the board, which
547 warrant granting the exemption.
548 (4) This section shall take effect upon this act becoming a
549 law and applies to the 2020 ad valorem tax roll.
550 Section 13. Effective upon becoming a law and operating
551 retroactively to January 1, 2020, subsection (1) of section
552 196.1978, Florida Statutes, is amended to read:
553 196.1978 Affordable housing property exemption.—
554 (1) Property used to provide affordable housing to eligible
555 persons as defined by s. 159.603 and natural persons or families
556 meeting the extremely-low-income, very-low-income, low-income,
557 or moderate-income limits specified in s. 420.0004, which is
558 owned entirely by a nonprofit entity that is a corporation not
559 for profit, qualified as charitable under s. 501(c)(3) of the
560 Internal Revenue Code and in compliance with Rev. Proc. 96-32,
561 1996-1 C.B. 717, is considered property owned by an exempt
562 entity and used for a charitable purpose, and those portions of
563 the affordable housing property that provide housing to natural
564 persons or families classified as extremely low income, very low
565 income, low income, or moderate income under s. 420.0004 are
566 exempt from ad valorem taxation to the extent authorized under
567 s. 196.196. All property identified in this subsection section
568 must comply with the criteria provided under s. 196.195 for
569 determining exempt status and applied by property appraisers on
570 an annual basis. The Legislature intends that any property owned
571 by a limited liability company which is disregarded as an entity
572 for federal income tax purposes pursuant to Treasury Regulation
573 301.7701-3(b)(1)(ii) be treated as owned by its sole member.
574 Units that are vacant shall be treated as portions of the
575 affordable housing property exempt under this subsection if a
576 recorded land use restriction agreement in favor of the Florida
577 Housing Finance Corporation or any other governmental or quasi
578 governmental jurisdiction requires that all residential units
579 within the property be used in a manner that qualifies for the
580 exemption under this subsection and if the units are being
581 offered for rent.
582 Section 14. Effective January 1, 2021, section 196.1978,
583 Florida Statutes, as amended by this act, is amended to read:
584 196.1978 Affordable housing property exemption.—
585 (1) Property used to provide affordable housing to eligible
586 persons as defined by s. 159.603 and natural persons or families
587 meeting the extremely-low-income, very-low-income, low-income,
588 or moderate-income limits specified in s. 420.0004, which is
589 owned entirely by a nonprofit entity that is a corporation not
590 for profit, qualified as charitable under s. 501(c)(3) of the
591 Internal Revenue Code and in compliance with Rev. Proc. 96-32,
592 1996-1 C.B. 717, is considered property owned by an exempt
593 entity and used for a charitable purpose, and those portions of
594 the affordable housing property that provide housing to natural
595 persons or families classified as extremely low income, very low
596 income, low income, or moderate income under s. 420.0004 are
597 exempt from ad valorem taxation to the extent authorized under
598 s. 196.196. All property identified in this subsection must
599 comply with the criteria provided under s. 196.195 for
600 determining exempt status and applied by property appraisers on
601 an annual basis. The Legislature intends that any property owned
602 by a limited liability company which is disregarded as an entity
603 for federal income tax purposes pursuant to Treasury Regulation
604 301.7701-3(b)(1)(ii) be treated as owned by its sole member. If
605 the sole member of the limited liability company that owns the
606 property is also a limited liability company that is disregarded
607 as an entity for federal income tax purposes pursuant to
608 Treasury Regulation 301.7701-3(b)(1)(ii), the Legislature
609 intends that the property be treated as owned by the sole member
610 of the limited liability company that owns the limited liability
611 company that owns the property. Units that are vacant and units
612 that are occupied by natural persons or families whose income no
613 longer meets the income limits of this subsection, but whose
614 income met those income limits at the time they became tenants,
615 shall be treated as portions of the affordable housing property
616 exempt under this subsection if a recorded land use restriction
617 agreement in favor of the Florida Housing Finance Corporation or
618 any other governmental or quasi-governmental jurisdiction
619 requires that all residential units within the property be used
620 in a manner that qualifies for the exemption under this
621 subsection and if the units are being offered for rent.
622 (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
623 a multifamily project that meets the requirements of this
624 paragraph is considered property used for a charitable purpose
625 and is exempt shall receive a 50 percent discount from the
626 amount of ad valorem tax otherwise owed beginning with the
627 January 1 assessment after the 15th completed year of the term
628 of the recorded agreement on those portions of the affordable
629 housing property that provide housing to natural persons or
630 families meeting the extremely-low-income, very-low-income, or
631 low-income limits specified in s. 420.0004. The multifamily
632 project must:
633 1. Contain more than 70 units that are used to provide
634 affordable housing to natural persons or families meeting the
635 extremely-low-income, very-low-income, or low-income limits
636 specified in s. 420.0004; and
637 2. Be subject to an agreement with the Florida Housing
638 Finance Corporation recorded in the official records of the
639 county in which the property is located to provide affordable
640 housing to natural persons or families meeting the extremely
641 low-income, very-low-income, or low-income limits specified in
642 s. 420.0004.
643
644 This exemption discount terminates if the property no longer
645 serves extremely-low-income, very-low-income, or low-income
646 persons pursuant to the recorded agreement.
647 (b) To receive the discount under paragraph (a), a
648 qualified applicant must submit an application to the county
649 property appraiser by March 1.
650 (c) The property appraiser shall apply the discount by
651 reducing the taxable value on those portions of the affordable
652 housing property that provide housing to natural persons or
653 families meeting the extremely-low-income, very-low-income, or
654 low-income limits specified in s. 420.0004 before certifying the
655 tax roll to the tax collector.
656 1. The property appraiser shall first ascertain all other
657 applicable exemptions, including exemptions provided pursuant to
658 local option, and deduct all other exemptions from the assessed
659 value.
660 2. Fifty percent of the remaining value shall be subtracted
661 to yield the discounted taxable value.
662 3. The resulting taxable value shall be included in the
663 certification for use by taxing authorities in setting millage.
664 4. The property appraiser shall place the discounted amount
665 on the tax roll when it is extended.
666 Section 15. Effective upon becoming a law, section 196.198,
667 Florida Statutes, is amended to read:
668 196.198 Educational property exemption.—Educational
669 institutions within this state and their property used by them
670 or by any other exempt entity or educational institution
671 exclusively for educational purposes are exempt from taxation.
672 Sheltered workshops providing rehabilitation and retraining of
673 individuals who have disabilities and exempted by a certificate
674 under s. (d) of the federal Fair Labor Standards Act of 1938, as
675 amended, are declared wholly educational in purpose and are
676 exempt from certification, accreditation, and membership
677 requirements set forth in s. 196.012. Those portions of property
678 of college fraternities and sororities certified by the
679 president of the college or university to the appropriate
680 property appraiser as being essential to the educational process
681 are exempt from ad valorem taxation. The use of property by
682 public fairs and expositions chartered by chapter 616 is
683 presumed to be an educational use of such property and is exempt
684 from ad valorem taxation to the extent of such use. Property
685 used exclusively for educational purposes shall be deemed owned
686 by an educational institution if the entity owning 100 percent
687 of the educational institution is owned by the identical persons
688 who own the property, or if the entity owning 100 percent of the
689 educational institution and the entity owning the property are
690 owned by the identical natural persons. Land, buildings, and
691 other improvements to real property used exclusively for
692 educational purposes shall be deemed owned by an educational
693 institution if the entity owning 100 percent of the land is a
694 nonprofit entity and the land is used, under a ground lease or
695 other contractual arrangement, by an educational institution
696 that owns the buildings and other improvements to the real
697 property, is a nonprofit entity under s. 501(c)(3) of the
698 Internal Revenue Code, and provides education limited to
699 students in prekindergarten through grade 8. Notwithstanding ss.
700 196.195 and 196.196, property owned by a house of public worship
701 and used by an educational institution for educational purposes
702 limited to students in preschool through grade 8 shall be exempt
703 from ad valorem taxes. If legal title to property is held by a
704 governmental agency that leases the property to a lessee, the
705 property shall be deemed to be owned by the governmental agency
706 and used exclusively for educational purposes if the
707 governmental agency continues to use such property exclusively
708 for educational purposes pursuant to a sublease or other
709 contractual agreement with that lessee. If the title to land is
710 held by the trustee of an irrevocable inter vivos trust and if
711 the trust grantor owns 100 percent of the entity that owns an
712 educational institution that is using the land exclusively for
713 educational purposes, the land is deemed to be property owned by
714 the educational institution for purposes of this exemption.
715 Property owned by an educational institution shall be deemed to
716 be used for an educational purpose if the institution has taken
717 affirmative steps to prepare the property for educational use.
718 The term “affirmative steps” means environmental or land use
719 permitting activities, creation of architectural plans or
720 schematic drawings, land clearing or site preparation,
721 construction or renovation activities, or other similar
722 activities that demonstrate commitment of the property to an
723 educational use.
724 Section 16. The amendment made by this act to s. 196.198,
725 Florida Statutes, relating to certain property owned by a house
726 of public worship, is intended to clarify existing law and shall
727 apply to actions pending on the effective date of this act.
728 Section 17. Section 196.198, Florida Statutes, as amended
729 by this act, is amended to read:
730 196.198 Educational property exemption.—Educational
731 institutions within this state and their property used by them
732 or by any other exempt entity or educational institution
733 exclusively for educational purposes are exempt from taxation.
734 Sheltered workshops providing rehabilitation and retraining of
735 individuals who have disabilities and exempted by a certificate
736 under s. (d) of the federal Fair Labor Standards Act of 1938, as
737 amended, are declared wholly educational in purpose and are
738 exempt from certification, accreditation, and membership
739 requirements set forth in s. 196.012. Those portions of property
740 of college fraternities and sororities certified by the
741 president of the college or university to the appropriate
742 property appraiser as being essential to the educational process
743 are exempt from ad valorem taxation. The use of property by
744 public fairs and expositions chartered by chapter 616 is
745 presumed to be an educational use of such property and is exempt
746 from ad valorem taxation to the extent of such use. Property
747 used exclusively for educational purposes shall be deemed owned
748 by an educational institution if the entity owning 100 percent
749 of the educational institution is owned by the identical persons
750 who own the property, or if the entity owning 100 percent of the
751 educational institution and the entity owning the property are
752 owned by the identical natural persons. Land, buildings, and
753 other improvements to real property used exclusively for
754 educational purposes shall be deemed owned by an educational
755 institution if the entity owning 100 percent of the land is a
756 nonprofit entity and the land is used, under a ground lease or
757 other contractual arrangement, by an educational institution
758 that owns the buildings and other improvements to the real
759 property, is a nonprofit entity under s. 501(c)(3) of the
760 Internal Revenue Code, and provides education limited to
761 students in prekindergarten through grade 8. Land, buildings,
762 and other improvements to real property used exclusively for
763 educational purposes shall be deemed owned by an educational
764 institution if the educational institution that currently uses
765 the land, buildings, and other improvements for educational
766 purposes received the exemption under this section on the same
767 property in any 10 consecutive prior years or is an educational
768 institution described in s. 212.0602, and, under a lease, the
769 educational institution is responsible for any taxes owed and
770 for ongoing maintenance and operational expenses for the land,
771 buildings, and other improvements. For such leasehold
772 properties, the educational institution shall receive the full
773 benefit of the exemption. The owner of the property shall
774 disclose to the educational institution the full amount of the
775 benefit derived from the exemption and the method for ensuring
776 that the educational institution receives the benefit.
777 Notwithstanding ss. 196.195 and 196.196, property owned by a
778 house of public worship and used by an educational institution
779 for educational purposes limited to students in preschool
780 through grade 8 shall be exempt from ad valorem taxes. If legal
781 title to property is held by a governmental agency that leases
782 the property to a lessee, the property shall be deemed to be
783 owned by the governmental agency and used exclusively for
784 educational purposes if the governmental agency continues to use
785 such property exclusively for educational purposes pursuant to a
786 sublease or other contractual agreement with that lessee. If the
787 title to land is held by the trustee of an irrevocable inter
788 vivos trust and if the trust grantor owns 100 percent of the
789 entity that owns an educational institution that is using the
790 land exclusively for educational purposes, the land is deemed to
791 be property owned by the educational institution for purposes of
792 this exemption. Property owned by an educational institution
793 shall be deemed to be used for an educational purpose if the
794 institution has taken affirmative steps to prepare the property
795 for educational use. The term “affirmative steps” means
796 environmental or land use permitting activities, creation of
797 architectural plans or schematic drawings, land clearing or site
798 preparation, construction or renovation activities, or other
799 similar activities that demonstrate commitment of the property
800 to an educational use.
801 Section 18. Effective upon this act becoming a law,
802 paragraphs (b), (d), (e), and (f) of subsection (2) of section
803 200.065, Florida Statutes, are amended to read:
804 200.065 Method of fixing millage.—
805 (2) No millage shall be levied until a resolution or
806 ordinance has been approved by the governing board of the taxing
807 authority which resolution or ordinance must be approved by the
808 taxing authority according to the following procedure:
809 (b) Within 35 days of certification of value pursuant to
810 subsection (1), each taxing authority shall advise the property
811 appraiser of its proposed millage rate, of its rolled-back rate
812 computed pursuant to subsection (1), and of the date, time, and
813 place at which a public hearing will be held to consider the
814 proposed millage rate and the tentative budget. The property
815 appraiser shall utilize this information in preparing the notice
816 of proposed property taxes pursuant to s. 200.069. The deadline
817 for mailing the notice shall be the later of 55 days after
818 certification of value pursuant to subsection (1) or 10 days
819 after either the date the tax roll is approved or the interim
820 roll procedures under s. 193.1145 are instituted. However, for
821 counties for which a state of emergency was declared by
822 executive order or proclamation of the Governor pursuant to
823 chapter 252, if mailing is not possible during the state of
824 emergency, the property appraiser may post the notice on the
825 county’s website. If the deadline for mailing the notice of
826 proposed property taxes is 10 days after the date the tax roll
827 is approved or the interim roll procedures are instituted, all
828 subsequent deadlines provided in this section shall be extended.
829 In addition, the deadline for mailing the notice may be extended
830 for 30 days in counties for which a state of emergency was
831 declared by executive order or proclamation of the Governor
832 pursuant to chapter 252, and property appraisers may use
833 alternate methods of distribution only when mailing the notice
834 is not possible. In such event, however, property appraisers
835 must work with county tax collectors to ensure the timely
836 assessment and collection of taxes. The number of days by which
837 the deadlines shall be extended shall equal the number of days
838 by which the deadline for mailing the notice of proposed taxes
839 is extended beyond 55 days after certification. If any taxing
840 authority fails to provide the information required in this
841 paragraph to the property appraiser in a timely fashion, the
842 taxing authority shall be prohibited from levying a millage rate
843 greater than the rolled-back rate computed pursuant to
844 subsection (1) for the upcoming fiscal year, which rate shall be
845 computed by the property appraiser and used in preparing the
846 notice of proposed property taxes. Each multicounty taxing
847 authority that levies taxes in any county that has extended the
848 deadline for mailing the notice due to a declared state of
849 emergency and that has noticed hearings in other counties must
850 advertise the hearing at which it intends to adopt a tentative
851 budget and millage rate in a newspaper of general paid
852 circulation within each county not less than 2 days or more than
853 5 days before the hearing.
854 (d) Within 15 days after the meeting adopting the tentative
855 budget, the taxing authority shall advertise in a newspaper of
856 general circulation in the county as provided in subsection (3),
857 its intent to finally adopt a millage rate and budget. A public
858 hearing to finalize the budget and adopt a millage rate shall be
859 held not less than 2 days nor more than 5 days after the day
860 that the advertisement is first published. In the event of a
861 need to postpone or recess the final meeting due to a declared
862 state of emergency, the taxing authority may postpone or recess
863 the hearing for up to 7 days and shall post a prominent notice
864 at the place of the original hearing showing the date, time, and
865 place where the hearing will be reconvened. The posted notice
866 shall measure not less than 8.5 by 11 inches. The taxing
867 authority shall make every reasonable effort to provide
868 reasonable notification of the continued hearing to the
869 taxpayers. The information must also be posted on the taxing
870 authority’s website. During the hearing, the governing body of
871 the taxing authority shall amend the adopted tentative budget as
872 it sees fit, adopt a final budget, and adopt a resolution or
873 ordinance stating the millage rate to be levied. The resolution
874 or ordinance shall state the percent, if any, by which the
875 millage rate to be levied exceeds the rolled-back rate computed
876 pursuant to subsection (1), which shall be characterized as the
877 percentage increase in property taxes adopted by the governing
878 body. The adoption of the budget and the millage-levy resolution
879 or ordinance shall be by separate votes. For each taxing
880 authority levying millage, the name of the taxing authority, the
881 rolled-back rate, the percentage increase, and the millage rate
882 to be levied shall be publicly announced before prior to the
883 adoption of the millage-levy resolution or ordinance. In no
884 event may the millage rate adopted pursuant to this paragraph
885 exceed the millage rate tentatively adopted pursuant to
886 paragraph (c). If the rate tentatively adopted pursuant to
887 paragraph (c) exceeds the proposed rate provided to the property
888 appraiser pursuant to paragraph (b), or as subsequently adjusted
889 pursuant to subsection (11), each taxpayer within the
890 jurisdiction of the taxing authority shall be sent notice by
891 first-class mail of his or her taxes under the tentatively
892 adopted millage rate and his or her taxes under the previously
893 proposed rate. The notice must be prepared by the property
894 appraiser, at the expense of the taxing authority, and must
895 generally conform to the requirements of s. 200.069. If such
896 additional notice is necessary, its mailing must precede the
897 hearing held pursuant to this paragraph by not less than 10 days
898 and not more than 15 days.
899 (e)1. In the hearings required pursuant to paragraphs (c)
900 and (d), the first substantive issue discussed shall be the
901 percentage increase in millage over the rolled-back rate
902 necessary to fund the budget, if any, and the specific purposes
903 for which ad valorem tax revenues are being increased. During
904 such discussion, the governing body shall hear comments
905 regarding the proposed increase and explain the reasons for the
906 proposed increase over the rolled-back rate. The general public
907 shall be allowed to speak and to ask questions before prior to
908 adoption of any measures by the governing body. The governing
909 body shall adopt its tentative or final millage rate before
910 prior to adopting its tentative or final budget.
911 2. These hearings shall be held after 5 p.m. if scheduled
912 on a day other than Saturday. No hearing shall be held on a
913 Sunday. The county commission shall not schedule its hearings on
914 days scheduled for hearings by the school board. The hearing
915 dates scheduled by the county commission and school board shall
916 not be utilized by any other taxing authority within the county
917 for its public hearings. However, in counties for which a state
918 of emergency was declared by executive order or proclamation of
919 the Governor pursuant to chapter 252 and the rescheduling of
920 hearings on the same day is unavoidable, the county commission
921 and school board must conduct their hearings at different times,
922 and other taxing authorities must schedule their hearings so as
923 not to conflict with the times of the county commission and
924 school board hearings. A multicounty taxing authority shall make
925 every reasonable effort to avoid scheduling hearings on days
926 utilized by the counties or school districts within its
927 jurisdiction. Tax levies and budgets for dependent special
928 taxing districts shall be adopted at the hearings for the taxing
929 authority to which such districts are dependent, following such
930 discussion and adoption of levies and budgets for the superior
931 taxing authority. A taxing authority may adopt the tax levies
932 for all of its dependent special taxing districts, and may adopt
933 the budgets for all of its dependent special taxing districts,
934 by a single unanimous vote. However, if a member of the general
935 public requests that the tax levy or budget of a dependent
936 special taxing district be separately discussed and separately
937 adopted, the taxing authority shall discuss and adopt that tax
938 levy or budget separately. If, due to circumstances beyond the
939 control of the taxing authority, including a state of emergency
940 declared by executive order or proclamation of the Governor
941 pursuant to chapter 252, the hearing provided for in paragraph
942 (c) or paragraph (d) is recessed or postponed, the taxing
943 authority shall publish a notice in a newspaper of general paid
944 circulation in the county. The notice shall state the time and
945 place for the continuation of the hearing and shall be published
946 at least 2 days but not more than 5 days before prior to the
947 date the hearing will be continued. In the event of postponement
948 or recess due to a declared state of emergency, all subsequent
949 dates in this section shall be extended by the number of days of
950 the postponement or recess. Notice of the postponement or recess
951 must be in writing by the affected taxing authority to the tax
952 collector, the property appraiser, and the Department of Revenue
953 within 3 calendar days after the postponement or recess. In the
954 event of such extension, the affected taxing authority must work
955 with the county tax collector and property appraiser to ensure
956 timely assessment and collection of taxes.
957 (f)1. Notwithstanding any provisions of paragraph (c) to
958 the contrary, each school district shall advertise its intent to
959 adopt a tentative budget in a newspaper of general circulation
960 pursuant to subsection (3) within 29 days of certification of
961 value pursuant to subsection (1). Not less than 2 days or more
962 than 5 days thereafter, the district shall hold a public hearing
963 on the tentative budget pursuant to the applicable provisions of
964 paragraph (c). In the event of postponement or recess due to a
965 declared state of emergency, the school district may postpone or
966 recess the hearing for up to 7 days and shall post a prominent
967 notice at the place of the original hearing showing the date,
968 time, and place where the hearing will be reconvened. The posted
969 notice shall measure not less than 8.5 by 11 inches. The school
970 district shall make every reasonable effort to provide
971 reasonable notification of the continued hearing to the
972 taxpayers. The information must also be posted on the school
973 district’s website.
974 2. Notwithstanding any provisions of paragraph (b) to the
975 contrary, each school district shall advise the property
976 appraiser of its recomputed proposed millage rate within 35 days
977 of certification of value pursuant to subsection (1). The
978 recomputed proposed millage rate of the school district shall be
979 considered its proposed millage rate for the purposes of
980 paragraph (b).
981 3. Notwithstanding any provisions of paragraph (d) to the
982 contrary, each school district shall hold a public hearing to
983 finalize the budget and adopt a millage rate within 80 days of
984 certification of value pursuant to subsection (1), but not
985 earlier than 65 days after certification. The hearing shall be
986 held in accordance with the applicable provisions of paragraph
987 (d), except that a newspaper advertisement need not precede the
988 hearing.
989 Section 19. Section 200.069, Florida Statutes, is amended
990 to read:
991 200.069 Notice of proposed property taxes and non-ad
992 valorem assessments.—Pursuant to s. 200.065(2)(b), the property
993 appraiser, in the name of the taxing authorities and local
994 governing boards levying non-ad valorem assessments within his
995 or her jurisdiction and at the expense of the county, shall
996 prepare and deliver by first-class mail to each taxpayer to be
997 listed on the current year’s assessment roll a notice of
998 proposed property taxes, which notice shall contain the elements
999 and use the format provided in the following form.
1000 Notwithstanding the provisions of s. 195.022, no county officer
1001 shall use a form other than that provided herein. The Department
1002 of Revenue may adjust the spacing and placement on the form of
1003 the elements listed in this section as it considers necessary
1004 based on changes in conditions necessitated by various taxing
1005 authorities. If the elements are in the order listed, the
1006 placement of the listed columns may be varied at the discretion
1007 and expense of the property appraiser, and the property
1008 appraiser may use printing technology and devices to complete
1009 the form, the spacing, and the placement of the information in
1010 the columns. In addition, the property appraiser may not include
1011 in the mailing of the notice of ad valorem taxes and non-ad
1012 valorem assessments additional information or items unless such
1013 information or items explain a component of the notice or
1014 provide information directly related to the assessment and
1015 taxation of the property. A county officer may use a form other
1016 than that provided by the department for purposes of this part,
1017 but only if his or her office pays the related expenses and he
1018 or she obtains prior written permission from the executive
1019 director of the department; however, a county officer may not
1020 use a form the substantive content of which is at variance with
1021 the form prescribed by the department. The county officer may
1022 continue to use such an approved form until the law that
1023 specifies the form is amended or repealed or until the officer
1024 receives written disapproval from the executive director.
1025 (1) The first page of the notice shall read:
1026
1027 NOTICE OF PROPOSED PROPERTY TAXES
1028 DO NOT PAY—THIS IS NOT A BILL
1029
1030 The taxing authorities which levy property taxes against
1031 your property will soon hold PUBLIC HEARINGS to adopt budgets
1032 and tax rates for the next year.
1033 The purpose of these PUBLIC HEARINGS is to receive opinions
1034 from the general public and to answer questions on the proposed
1035 tax change and budget PRIOR TO TAKING FINAL ACTION.
1036 Each taxing authority may AMEND OR ALTER its proposals at
1037 the hearing.
1038
1039 (2)(a) The notice shall include a brief legal description
1040 of the property, the name and mailing address of the owner of
1041 record, and the tax information applicable to the specific
1042 parcel in question. The information shall be in columnar form.
1043 There shall be seven column headings which shall read: “Taxing
1044 Authority,” “Your Property Taxes Last Year,” “Last Year’s
1045 Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO Budget
1046 Change Is Adopted,” “Tax Rate This Year IF PROPOSED Budget Is
1047 Adopted (Millage),” “Your Taxes This Year IF PROPOSED Budget
1048 Change Is Adopted,” and “A Public Hearing on the Proposed Taxes
1049 and Budget Will Be Held:.”
1050 (b) As used in this section, the term “last year’s adjusted
1051 tax rate” means the rolled-back rate calculated pursuant to s.
1052 200.065(1).
1053 (3) There shall be under each column heading an entry for
1054 the county; the school district levy required pursuant to s.
1055 1011.60(6); other operating school levies; the municipality or
1056 municipal service taxing unit or units in which the parcel lies,
1057 if any; the water management district levying pursuant to s.
1058 373.503; the independent special districts in which the parcel
1059 lies, if any; and for all voted levies for debt service
1060 applicable to the parcel, if any.
1061 (4) For each entry listed in subsection (3), there shall
1062 appear on the notice the following:
1063 (a) In the first column, a brief, commonly used name for
1064 the taxing authority or its governing body. The entry in the
1065 first column for the levy required pursuant to s. 1011.60(6)
1066 shall be “By State Law.” The entry for other operating school
1067 district levies shall be “By Local Board.” Both school levy
1068 entries shall be indented and preceded by the notation “Public
1069 Schools:”. For each voted levy for debt service, the entry shall
1070 be “Voter Approved Debt Payments.”
1071 (b) In the second column, the gross amount of ad valorem
1072 taxes levied against the parcel in the previous year. If the
1073 parcel did not exist in the previous year, the second column
1074 shall be blank.
1075 (c) In the third column, last year’s adjusted tax rate or,
1076 in the case of voted levies for debt service, the tax rate
1077 previously authorized by referendum.
1078 (d) In the fourth column, the gross amount of ad valorem
1079 taxes which will apply to the parcel in the current year if each
1080 taxing authority levies last year’s adjusted tax rate or, in the
1081 case of voted levies for debt service, the amount previously
1082 authorized by referendum.
1083 (e) In the fifth column, the tax rate that each taxing
1084 authority must levy against the parcel to fund the proposed
1085 budget or, in the case of voted levies for debt service, the tax
1086 rate previously authorized by referendum.
1087 (f) In the sixth column, the gross amount of ad valorem
1088 taxes that must be levied in the current year if the proposed
1089 budget is adopted.
1090 (g) In the seventh column, the date, the time, and a brief
1091 description of the location of the public hearing required
1092 pursuant to s. 200.065(2)(c).
1093 (5) Following the entries for each taxing authority, a
1094 final entry shall show: in the first column, the words “Total
1095 Property Taxes:” and in the second, fourth, and sixth columns,
1096 the sum of the entries for each of the individual taxing
1097 authorities. The second, fourth, and sixth columns shall,
1098 immediately below said entries, be labeled Column 1, Column 2,
1099 and Column 3, respectively. Below these labels shall appear, in
1100 boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
1101 (6)(a) The second page of the notice shall state the
1102 parcel’s market value and for each taxing authority that levies
1103 an ad valorem tax against the parcel:
1104 1. The assessed value, value of exemptions, and taxable
1105 value for the previous year and the current year.
1106 2. Each assessment reduction and exemption applicable to
1107 the property, including the value of the assessment reduction or
1108 exemption and tax levies to which they apply.
1109 (b) The reverse side of the second page shall contain
1110 definitions and explanations for the values included on the
1111 front side.
1112 (7) The following statement shall appear after the values
1113 listed on the front of the second page:
1114
1115 If you feel that the market value of your property is
1116 inaccurate or does not reflect fair market value, or if you are
1117 entitled to an exemption or classification that is not reflected
1118 above, contact your county property appraiser at ...(phone
1119 number)... or ...(location)....
1120 If the property appraiser’s office is unable to resolve the
1121 matter as to market value, classification, or an exemption, you
1122 may file a petition for adjustment with the Value Adjustment
1123 Board. Petition forms are available from the county property
1124 appraiser and must be filed ON OR BEFORE ...(date)....
1125 (8) The reverse side of the first page of the form shall
1126 read:
1127
1128 EXPLANATION
1129
1130 *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
1131 This column shows the taxes that applied last year to your
1132 property. These amounts were based on budgets adopted last year
1133 and your property’s previous taxable value.
1134 *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED”
1135 This column shows what your taxes will be this year IF EACH
1136 TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
1137 amounts are based on last year’s budgets and your current
1138 assessment.
1139 *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED”
1140 This column shows what your taxes will be this year under the
1141 BUDGET ACTUALLY PROPOSED by each local taxing authority. The
1142 proposal is NOT final and may be amended at the public hearings
1143 shown on the front side of this notice. The difference between
1144 columns 2 and 3 is the tax change proposed by each local taxing
1145 authority and is NOT the result of higher assessments.
1146
1147 *Note: Amounts shown on this form do NOT reflect early payment
1148 discounts you may have received or may be eligible to receive.
1149 (Discounts are a maximum of 4 percent of the amounts shown on
1150 this form.)
1151 (9) The bottom portion of the notice shall further read in
1152 bold, conspicuous print:
1153
1154 “Your final tax bill may contain non-ad valorem
1155 assessments which may not be reflected on this notice
1156 such as assessments for roads, fire, garbage,
1157 lighting, drainage, water, sewer, or other
1158 governmental services and facilities which may be
1159 levied by your county, city, or any special district.”
1160
1161 (10)(a) If requested by the local governing board levying
1162 non-ad valorem assessments and agreed to by the property
1163 appraiser, the notice specified in this section may contain a
1164 notice of proposed or adopted non-ad valorem assessments. If so
1165 agreed, the notice shall be titled:
1166
1167 NOTICE OF PROPOSED PROPERTY TAXES
1168 AND PROPOSED OR ADOPTED
1169 NON-AD VALOREM ASSESSMENTS
1170 DO NOT PAY—THIS IS NOT A BILL
1171
1172 There must be a clear partition between the notice of proposed
1173 property taxes and the notice of proposed or adopted non-ad
1174 valorem assessments. The partition must be a bold, horizontal
1175 line approximately 1/8-inch thick. By rule, the department shall
1176 provide a format for the form of the notice of proposed or
1177 adopted non-ad valorem assessments which meets the following
1178 minimum requirements:
1179 1. There must be subheading for columns listing the levying
1180 local governing board, with corresponding assessment rates
1181 expressed in dollars and cents per unit of assessment, and the
1182 associated assessment amount.
1183 2. The purpose of each assessment must also be listed in
1184 the column listing the levying local governing board if the
1185 purpose is not clearly indicated by the name of the board.
1186 3. Each non-ad valorem assessment for each levying local
1187 governing board must be listed separately.
1188 4. If a county has too many municipal service benefit units
1189 or assessments to be listed separately, it shall combine them by
1190 function.
1191 5. A brief statement outlining the responsibility of the
1192 tax collector and each levying local governing board as to any
1193 non-ad valorem assessment must be provided on the form,
1194 accompanied by directions as to which office to contact for
1195 particular questions or problems.
1196 (b) If the notice includes all adopted non-ad valorem
1197 assessments, the provisions contained in subsection (9) shall
1198 not be placed on the notice.
1199 Section 20. Effective January 1, 2021, paragraphs (a) and
1200 (b) of subsection (1) of section 202.12, Florida Statutes, are
1201 amended to read:
1202 202.12 Sales of communications services.—The Legislature
1203 finds that every person who engages in the business of selling
1204 communications services at retail in this state is exercising a
1205 taxable privilege. It is the intent of the Legislature that the
1206 tax imposed by chapter 203 be administered as provided in this
1207 chapter.
1208 (1) For the exercise of such privilege, a tax is levied on
1209 each taxable transaction and is due and payable as follows:
1210 (a) Except as otherwise provided in this subsection, at the
1211 rate of 4.42 4.92 percent applied to the sales price of the
1212 communications service that:
1213 1. Originates and terminates in this state, or
1214 2. Originates or terminates in this state and is charged to
1215 a service address in this state,
1216
1217 when sold at retail, computed on each taxable sale for the
1218 purpose of remitting the tax due. The gross receipts tax imposed
1219 by chapter 203 shall be collected on the same taxable
1220 transactions and remitted with the tax imposed by this
1221 paragraph. If no tax is imposed by this paragraph due to the
1222 exemption provided under s. 202.125(1), the tax imposed by
1223 chapter 203 shall nevertheless be collected and remitted in the
1224 manner and at the time prescribed for tax collections and
1225 remittances under this chapter.
1226 (b) At the rate of 8.57 9.07 percent applied to the retail
1227 sales price of any direct-to-home satellite service received in
1228 this state. The proceeds of the tax imposed under this paragraph
1229 shall be accounted for and distributed in accordance with s.
1230 202.18(2). The gross receipts tax imposed by chapter 203 shall
1231 be collected on the same taxable transactions and remitted with
1232 the tax imposed by this paragraph.
1233 Section 21. Effective January 1, 2021, section 202.12001,
1234 Florida Statutes, is amended to read:
1235 202.12001 Combined rate for tax collected pursuant to ss.
1236 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
1237 2010-149, Laws of Florida, the dealer of communication services
1238 may collect a combined rate of 4.57 5.07 percent, composed of
1239 the 4.42 4.92 percent and 0.15 percent rates required by ss.
1240 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
1241 properly reflects the tax collected with respect to the two
1242 provisions as required in the return to the department.
1243 Section 22. Effective January 1, 2021, section 203.001,
1244 Florida Statutes, is amended to read:
1245 203.001 Combined rate for tax collected pursuant to ss.
1246 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
1247 2010-149, Laws of Florida, the dealer of communication services
1248 may collect a combined rate of 4.57 5.07 percent, composed of
1249 the 4.42 4.92 percent and 0.15 percent rates required by ss.
1250 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
1251 properly reflects the tax collected with respect to the two
1252 provisions as required in the return to the Department of
1253 Revenue.
1254 Section 23. Subsection (1) of section 206.05, Florida
1255 Statutes, is amended to read:
1256 206.05 Bond required of licensed terminal supplier,
1257 importer, exporter, or wholesaler.—
1258 (1) Each terminal supplier, importer, exporter, or
1259 wholesaler, except a municipality, county, school board, state
1260 agency, federal agency, or special district which is licensed
1261 under this part, shall file with the department a bond in a
1262 penal sum of not more than $300,000 $100,000, such sum to be
1263 approximately 3 times the combined average monthly tax levied
1264 under this part and local option tax on motor fuel paid or due
1265 during the preceding 12 calendar months under the laws of this
1266 state. An exporter shall file a bond in an amount equal to 3
1267 times the average monthly tax due on gallons acquired for
1268 export. The bond shall be in such form as may be approved by the
1269 department, executed by a surety company duly licensed to do
1270 business under the laws of the state as surety thereon, and
1271 conditioned upon the prompt filing of true reports and the
1272 payment to the department of any and all fuel taxes levied under
1273 this chapter including local option taxes which are now or which
1274 hereafter may be levied or imposed, together with any and all
1275 penalties and interest thereon, and generally upon faithful
1276 compliance with the provisions of the fuel tax and local option
1277 tax laws of the state. The licensee shall be the principal
1278 obligor, and the state shall be the obligee. An assigned time
1279 deposit or irrevocable letter of credit may be accepted in lieu
1280 of a surety bond.
1281 Section 24. Subsection (6) of section 206.8741, Florida
1282 Statutes, is amended to read:
1283 206.8741 Dyeing and marking; notice requirements.—
1284 (6) Any person who fails to provide or post the required
1285 notice with respect to any dyed diesel fuel is subject to a
1286 penalty of $2,500 for each month such failure occurs the penalty
1287 imposed by s. 206.872(11).
1288 Section 25. Subsection (1) section 206.90, Florida
1289 Statutes, is amended to read:
1290 206.90 Bond required of terminal suppliers, importers, and
1291 wholesalers.—
1292 (1) Every terminal supplier, importer, or wholesaler,
1293 except a municipality, county, state agency, federal agency,
1294 school board, or special district, shall file with the
1295 department a bond or bonds in the penal sum of not more than
1296 $300,000 $100,000. The sum of such bond shall be approximately 3
1297 times the average monthly diesel fuels tax and local option tax
1298 on diesel fuels paid or due during the preceding 12 calendar
1299 months, with a surety approved by the department. The licensee
1300 shall be the principal obligor and the state shall be the
1301 obligee, conditioned upon the faithful compliance with the
1302 provisions of this chapter, including the local option tax laws.
1303 If the sum of 3 times a licensee’s average monthly tax is less
1304 than $50, no bond shall be required.
1305 Section 26. Effective January 1, 2021, paragraphs (c) and
1306 (d) of subsection (1) of section 212.031, Florida Statutes, are
1307 amended to read:
1308 212.031 Tax on rental or license fee for use of real
1309 property.—
1310 (1)
1311 (c) For the exercise of such privilege, a tax is levied at
1312 the rate of 5.4 5.5 percent of and on the total rent or license
1313 fee charged for such real property by the person charging or
1314 collecting the rental or license fee. The total rent or license
1315 fee charged for such real property shall include payments for
1316 the granting of a privilege to use or occupy real property for
1317 any purpose and shall include base rent, percentage rents, or
1318 similar charges. Such charges shall be included in the total
1319 rent or license fee subject to tax under this section whether or
1320 not they can be attributed to the ability of the lessor’s or
1321 licensor’s property as used or operated to attract customers.
1322 Payments for intrinsically valuable personal property such as
1323 franchises, trademarks, service marks, logos, or patents are not
1324 subject to tax under this section. In the case of a contractual
1325 arrangement that provides for both payments taxable as total
1326 rent or license fee and payments not subject to tax, the tax
1327 shall be based on a reasonable allocation of such payments and
1328 shall not apply to that portion which is for the nontaxable
1329 payments.
1330 (d) If the rental or license fee of any such real property
1331 is paid by way of property, goods, wares, merchandise, services,
1332 or other thing of value, the tax shall be at the rate of 5.4 5.5
1333 percent of the value of the property, goods, wares, merchandise,
1334 services, or other thing of value.
1335 Section 27. Paragraph (a) of subsection (2) of section
1336 212.04, Florida Statutes, is amended to read:
1337 212.04 Admissions tax; rate, procedure, enforcement.—
1338 (2)(a) A tax may not be levied on:
1339 1. Admissions to athletic or other events sponsored by
1340 elementary schools, junior high schools, middle schools, high
1341 schools, community colleges, public or private colleges and
1342 universities, deaf and blind schools, facilities of the youth
1343 services programs of the Department of Children and Families,
1344 and state correctional institutions if only student, faculty, or
1345 inmate talent is used. However, this exemption does not apply to
1346 admission to athletic events sponsored by a state university,
1347 and the proceeds of the tax collected on such admissions shall
1348 be retained and used by each institution to support women’s
1349 athletics as provided in s. 1006.71(2)(c).
1350 2. Dues, membership fees, and admission charges imposed by
1351 not-for-profit sponsoring organizations. To receive this
1352 exemption, the sponsoring organization must qualify as a not
1353 for-profit entity under s. 501(c)(3) of the Internal Revenue
1354 Code of 1954, as amended.
1355 3. Admission charges to an event sponsored by a
1356 governmental entity, sports authority, or sports commission if
1357 held in a convention hall, exhibition hall, auditorium, stadium,
1358 theater, arena, civic center, performing arts center, or
1359 publicly owned recreational facility and if 100 percent of the
1360 risk of success or failure lies with the sponsor of the event
1361 and 100 percent of the funds at risk for the event belong to the
1362 sponsor, and student or faculty talent is not exclusively used.
1363 As used in this subparagraph, the terms “sports authority” and
1364 “sports commission” mean a nonprofit organization that is exempt
1365 from federal income tax under s. 501(c)(3) of the Internal
1366 Revenue Code and that contracts with a county or municipal
1367 government for the purpose of promoting and attracting sports
1368 tourism events to the community with which it contracts.
1369 4. An admission paid by a student, or on the student’s
1370 behalf, to any required place of sport or recreation if the
1371 student’s participation in the sport or recreational activity is
1372 required as a part of a program or activity sponsored by, and
1373 under the jurisdiction of, the student’s educational institution
1374 if his or her attendance is as a participant and not as a
1375 spectator.
1376 5. Admissions to the National Football League championship
1377 game or Pro Bowl; admissions to any semifinal game or
1378 championship game of a national collegiate tournament;
1379 admissions to a Major League Baseball, Major League Soccer,
1380 National Basketball Association, or National Hockey League all
1381 star game; admissions to the Major League Baseball Home Run
1382 Derby held before the Major League Baseball All-Star Game;
1383 admissions to a Formula 1 Grand Prix, including qualifying and
1384 support races held at the circuit 72 hours before such Grand
1385 Prix; or admissions to National Basketball Association all-star
1386 events produced by the National Basketball Association and held
1387 at a facility such as an arena, convention center, or municipal
1388 facility.
1389 6. A participation fee or sponsorship fee imposed by a
1390 governmental entity as described in s. 212.08(6) for an athletic
1391 or recreational program if the governmental entity by itself, or
1392 in conjunction with an organization exempt under s. 501(c)(3) of
1393 the Internal Revenue Code of 1954, as amended, sponsors,
1394 administers, plans, supervises, directs, and controls the
1395 athletic or recreational program.
1396 7. Admissions to live theater, live opera, or live ballet
1397 productions in this state which are sponsored by an organization
1398 that has received a determination from the Internal Revenue
1399 Service that the organization is exempt from federal income tax
1400 under s. 501(c)(3) of the Internal Revenue Code of 1954, as
1401 amended, if the organization actively participates in planning
1402 and conducting the event, is responsible for the safety and
1403 success of the event, is organized for the purpose of sponsoring
1404 live theater, live opera, or live ballet productions in this
1405 state, has more than 10,000 subscribing members and has among
1406 the stated purposes in its charter the promotion of arts
1407 education in the communities it serves, and will receive at
1408 least 20 percent of the net profits, if any, of the events the
1409 organization sponsors and will bear the risk of at least 20
1410 percent of the losses, if any, from the events it sponsors if
1411 the organization employs other persons as agents to provide
1412 services in connection with a sponsored event. Before March 1 of
1413 each year, such organization may apply to the department for a
1414 certificate of exemption for admissions to such events sponsored
1415 in this state by the organization during the immediately
1416 following state fiscal year. The application must state the
1417 total dollar amount of admissions receipts collected by the
1418 organization or its agents from such events in this state
1419 sponsored by the organization or its agents in the year
1420 immediately preceding the year in which the organization applies
1421 for the exemption. Such organization shall receive the exemption
1422 only to the extent of $1.5 million multiplied by the ratio that
1423 such receipts bear to the total of such receipts of all
1424 organizations applying for the exemption in such year; however,
1425 such exemption granted to any organization may not exceed 6
1426 percent of such admissions receipts collected by the
1427 organization or its agents in the year immediately preceding the
1428 year in which the organization applies for the exemption. Each
1429 organization receiving the exemption shall report each month to
1430 the department the total admissions receipts collected from such
1431 events sponsored by the organization during the preceding month
1432 and shall remit to the department an amount equal to 6 percent
1433 of such receipts reduced by any amount remaining under the
1434 exemption. Tickets for such events sold by such organizations
1435 may not reflect the tax otherwise imposed under this section.
1436 8. Entry fees for participation in freshwater fishing
1437 tournaments.
1438 9. Participation or entry fees charged to participants in a
1439 game, race, or other sport or recreational event if spectators
1440 are charged a taxable admission to such event.
1441 10. Admissions to any postseason collegiate football game
1442 sanctioned by the National Collegiate Athletic Association.
1443 11. Admissions to and membership fees for gun clubs. For
1444 purposes of this subparagraph, the term “gun club” means an
1445 organization whose primary purpose is to offer its members
1446 access to one or more shooting ranges for target or skeet
1447 shooting.
1448 Section 28. Paragraph (a) of subsection (1) of section
1449 212.05, Florida Statutes, is amended, and paragraph (n) is added
1450 to that subsection, to read:
1451 212.05 Sales, storage, use tax.—It is hereby declared to be
1452 the legislative intent that every person is exercising a taxable
1453 privilege who engages in the business of selling tangible
1454 personal property at retail in this state, including the
1455 business of making mail order sales, or who rents or furnishes
1456 any of the things or services taxable under this chapter, or who
1457 stores for use or consumption in this state any item or article
1458 of tangible personal property as defined herein and who leases
1459 or rents such property within the state.
1460 (1) For the exercise of such privilege, a tax is levied on
1461 each taxable transaction or incident, which tax is due and
1462 payable as follows:
1463 (a)1.a. At the rate of 6 percent of the sales price of each
1464 item or article of tangible personal property when sold at
1465 retail in this state, computed on each taxable sale for the
1466 purpose of remitting the amount of tax due the state, and
1467 including each and every retail sale.
1468 b. Each occasional or isolated sale of an aircraft, boat,
1469 mobile home, or motor vehicle of a class or type which is
1470 required to be registered, licensed, titled, or documented in
1471 this state or by the United States Government shall be subject
1472 to tax at the rate provided in this paragraph. The department
1473 shall by rule adopt any nationally recognized publication for
1474 valuation of used motor vehicles as the reference price list for
1475 any used motor vehicle which is required to be licensed pursuant
1476 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
1477 party to an occasional or isolated sale of such a vehicle
1478 reports to the tax collector a sales price which is less than 80
1479 percent of the average loan price for the specified model and
1480 year of such vehicle as listed in the most recent reference
1481 price list, the tax levied under this paragraph shall be
1482 computed by the department on such average loan price unless the
1483 parties to the sale have provided to the tax collector an
1484 affidavit signed by each party, or other substantial proof,
1485 stating the actual sales price. Any party to such sale who
1486 reports a sales price less than the actual sales price is guilty
1487 of a misdemeanor of the first degree, punishable as provided in
1488 s. 775.082 or s. 775.083. The department shall collect or
1489 attempt to collect from such party any delinquent sales taxes.
1490 In addition, such party shall pay any tax due and any penalty
1491 and interest assessed plus a penalty equal to twice the amount
1492 of the additional tax owed. Notwithstanding any other provision
1493 of law, the Department of Revenue may waive or compromise any
1494 penalty imposed pursuant to this subparagraph.
1495 2. This paragraph does not apply to the sale of a boat or
1496 aircraft by or through a registered dealer under this chapter to
1497 a purchaser who, at the time of taking delivery, is a
1498 nonresident of this state, does not make his or her permanent
1499 place of abode in this state, and is not engaged in carrying on
1500 in this state any employment, trade, business, or profession in
1501 which the boat or aircraft will be used in this state, or is a
1502 corporation none of the officers or directors of which is a
1503 resident of, or makes his or her permanent place of abode in,
1504 this state, or is a noncorporate entity that has no individual
1505 vested with authority to participate in the management,
1506 direction, or control of the entity’s affairs who is a resident
1507 of, or makes his or her permanent abode in, this state. For
1508 purposes of this exemption, either a registered dealer acting on
1509 his or her own behalf as seller, a registered dealer acting as
1510 broker on behalf of a seller, or a registered dealer acting as
1511 broker on behalf of the purchaser may be deemed to be the
1512 selling dealer. This exemption shall not be allowed unless:
1513 a. The purchaser removes a qualifying boat, as described in
1514 sub-subparagraph f., from the state within 90 days after the
1515 date of purchase or extension, or the purchaser removes a
1516 nonqualifying boat or an aircraft from this state within 10 days
1517 after the date of purchase or, when the boat or aircraft is
1518 repaired or altered, within 20 days after completion of the
1519 repairs or alterations; or if the aircraft will be registered in
1520 a foreign jurisdiction and:
1521 (I) Application for the aircraft’s registration is properly
1522 filed with a civil airworthiness authority of a foreign
1523 jurisdiction within 10 days after the date of purchase;
1524 (II) The purchaser removes the aircraft from the state to a
1525 foreign jurisdiction within 10 days after the date the aircraft
1526 is registered by the applicable foreign airworthiness authority;
1527 and
1528 (III) The aircraft is operated in the state solely to
1529 remove it from the state to a foreign jurisdiction.
1530
1531 For purposes of this sub-subparagraph, the term “foreign
1532 jurisdiction” means any jurisdiction outside of the United
1533 States or any of its territories;
1534 b. The purchaser, within 90 30 days from the date of
1535 departure, provides the department with written proof that the
1536 purchaser licensed, registered, titled, or documented the boat
1537 or aircraft outside the state. If such written proof is
1538 unavailable, within 90 30 days the purchaser shall provide proof
1539 that the purchaser applied for such license, title,
1540 registration, or documentation. The purchaser shall forward to
1541 the department proof of title, license, registration, or
1542 documentation upon receipt;
1543 c. The purchaser, within 30 10 days after of removing the
1544 boat or aircraft from Florida, furnishes the department with
1545 proof of removal in the form of receipts for fuel, dockage,
1546 slippage, tie-down, or hangaring from outside of Florida. The
1547 information so provided must clearly and specifically identify
1548 the boat or aircraft;
1549 d. The selling dealer, within 30 5 days after of the date
1550 of sale, provides to the department a copy of the sales invoice,
1551 closing statement, bills of sale, and the original affidavit
1552 signed by the purchaser attesting that he or she has read the
1553 provisions of this section;
1554 e. The seller makes a copy of the affidavit a part of his
1555 or her record for as long as required by s. 213.35; and
1556 f. Unless the nonresident purchaser of a boat of 5 net tons
1557 of admeasurement or larger intends to remove the boat from this
1558 state within 10 days after the date of purchase or when the boat
1559 is repaired or altered, within 20 days after completion of the
1560 repairs or alterations, the nonresident purchaser applies to the
1561 selling dealer for a decal which authorizes 90 days after the
1562 date of purchase for removal of the boat. The nonresident
1563 purchaser of a qualifying boat may apply to the selling dealer
1564 within 60 days after the date of purchase for an extension decal
1565 that authorizes the boat to remain in this state for an
1566 additional 90 days, but not more than a total of 180 days,
1567 before the nonresident purchaser is required to pay the tax
1568 imposed by this chapter. The department is authorized to issue
1569 decals in advance to dealers. The number of decals issued in
1570 advance to a dealer shall be consistent with the volume of the
1571 dealer’s past sales of boats which qualify under this sub
1572 subparagraph. The selling dealer or his or her agent shall mark
1573 and affix the decals to qualifying boats in the manner
1574 prescribed by the department, before delivery of the boat.
1575 (I) The department is hereby authorized to charge dealers a
1576 fee sufficient to recover the costs of decals issued, except the
1577 extension decal shall cost $425.
1578 (II) The proceeds from the sale of decals will be deposited
1579 into the administrative trust fund.
1580 (III) Decals shall display information to identify the boat
1581 as a qualifying boat under this sub-subparagraph, including, but
1582 not limited to, the decal’s date of expiration.
1583 (IV) The department is authorized to require dealers who
1584 purchase decals to file reports with the department and may
1585 prescribe all necessary records by rule. All such records are
1586 subject to inspection by the department.
1587 (V) Any dealer or his or her agent who issues a decal
1588 falsely, fails to affix a decal, mismarks the expiration date of
1589 a decal, or fails to properly account for decals will be
1590 considered prima facie to have committed a fraudulent act to
1591 evade the tax and will be liable for payment of the tax plus a
1592 mandatory penalty of 200 percent of the tax, and shall be liable
1593 for fine and punishment as provided by law for a conviction of a
1594 misdemeanor of the first degree, as provided in s. 775.082 or s.
1595 775.083.
1596 (VI) Any nonresident purchaser of a boat who removes a
1597 decal before permanently removing the boat from the state, or
1598 defaces, changes, modifies, or alters a decal in a manner
1599 affecting its expiration date before its expiration, or who
1600 causes or allows the same to be done by another, will be
1601 considered prima facie to have committed a fraudulent act to
1602 evade the tax and will be liable for payment of the tax plus a
1603 mandatory penalty of 200 percent of the tax, and shall be liable
1604 for fine and punishment as provided by law for a conviction of a
1605 misdemeanor of the first degree, as provided in s. 775.082 or s.
1606 775.083.
1607 (VII) The department is authorized to adopt rules necessary
1608 to administer and enforce this subparagraph and to publish the
1609 necessary forms and instructions.
1610 (VIII) The department is hereby authorized to adopt
1611 emergency rules pursuant to s. 120.54(4) to administer and
1612 enforce the provisions of this subparagraph.
1613
1614 If the purchaser fails to remove the qualifying boat from this
1615 state within the maximum 180 days after purchase or a
1616 nonqualifying boat or an aircraft from this state within 10 days
1617 after purchase or, when the boat or aircraft is repaired or
1618 altered, within 20 days after completion of such repairs or
1619 alterations, or permits the boat or aircraft to return to this
1620 state within 6 months from the date of departure, except as
1621 provided in s. 212.08(7)(fff), or if the purchaser fails to
1622 furnish the department with any of the documentation required by
1623 this subparagraph within the prescribed time period, the
1624 purchaser shall be liable for use tax on the cost price of the
1625 boat or aircraft and, in addition thereto, payment of a penalty
1626 to the Department of Revenue equal to the tax payable. This
1627 penalty shall be in lieu of the penalty imposed by s. 212.12(2).
1628 The maximum 180-day period following the sale of a qualifying
1629 boat tax-exempt to a nonresident may not be tolled for any
1630 reason.
1631 (n) At the rate of 5.5 percent of the sales price on the
1632 sale of a new mobile home. As used in this paragraph, the term
1633 “new mobile home” has the same meaning as in s. 319.001.
1634 Section 29. Subsection (6) of section 212.055, Florida
1635 Statutes, is amended, and paragraph (f) is added to subsection
1636 (1) of that section, to read:
1637 212.055 Discretionary sales surtaxes; legislative intent;
1638 authorization and use of proceeds.—It is the legislative intent
1639 that any authorization for imposition of a discretionary sales
1640 surtax shall be published in the Florida Statutes as a
1641 subsection of this section, irrespective of the duration of the
1642 levy. Each enactment shall specify the types of counties
1643 authorized to levy; the rate or rates which may be imposed; the
1644 maximum length of time the surtax may be imposed, if any; the
1645 procedure which must be followed to secure voter approval, if
1646 required; the purpose for which the proceeds may be expended;
1647 and such other requirements as the Legislature may provide.
1648 Taxable transactions and administrative procedures shall be as
1649 provided in s. 212.054.
1650 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
1651 SURTAX.—
1652 (f) Any discretionary sales surtax levied under this
1653 subsection pursuant to a referendum held on or after July 1,
1654 2020, may not be levied for more than 30 years.
1655 (6) SCHOOL CAPITAL OUTLAY SURTAX.—
1656 (a) The school board in each county may levy, pursuant to
1657 resolution conditioned to take effect only upon approval by a
1658 majority vote of the electors of the county voting in a
1659 referendum, a discretionary sales surtax at a rate that may not
1660 exceed 0.5 percent.
1661 (b) The resolution must shall include a statement that
1662 provides a brief and general description of the school capital
1663 outlay projects to be funded by the surtax. The resolution must
1664 include a statement that the revenues collected must be shared
1665 with eligible charter schools based on their proportionate share
1666 of the total school district enrollment. The statement must
1667 shall conform to the requirements of s. 101.161 and shall be
1668 placed on the ballot by the governing body of the county. The
1669 following question shall be placed on the ballot:
1670
1671 ....FOR THE ....CENTS TAX
1672 ....AGAINST THE ....CENTS TAX
1673
1674
1675 (c) The resolution providing for the imposition of the
1676 surtax must shall set forth a plan for use of the surtax
1677 proceeds for fixed capital expenditures or fixed capital costs
1678 associated with the construction, reconstruction, or improvement
1679 of school facilities and campuses which have a useful life
1680 expectancy of 5 or more years, and any land acquisition, land
1681 improvement, design, and engineering costs related thereto.
1682 Additionally, the plan shall include the costs of retrofitting
1683 and providing for technology implementation, including hardware
1684 and software, for the various sites within the school district.
1685 Surtax revenues may be used to service for the purpose of
1686 servicing bond indebtedness to finance projects authorized by
1687 this subsection, and any interest accrued thereto may be held in
1688 trust to finance such projects. Neither the proceeds of the
1689 surtax nor any interest accrued thereto shall be used for
1690 operational expenses. Surtax revenues shared with charter
1691 schools shall be expended by the charter school in a manner
1692 consistent with the allowable uses set forth in s. 1013.62(4).
1693 All revenues and expenditures shall be accounted for in a
1694 charter school’s monthly or quarterly financial statement
1695 pursuant to s. 1002.33(9). The eligibility of a charter school
1696 to receive funds under this subsection shall be determined in
1697 accordance with s. 1013.62(1). If a school’s charter is not
1698 renewed or is terminated and the school is dissolved under the
1699 provisions of law under which the school was organized, any
1700 unencumbered funds received under this subsection shall revert
1701 to the sponsor.
1702 (d) Surtax revenues collected by the Department of Revenue
1703 pursuant to this subsection shall be distributed to the school
1704 board imposing the surtax in accordance with law.
1705 Section 30. The amendment made by this act to s.
1706 212.055(6), Florida Statutes, which amends the allowable uses of
1707 the school capital outlay surtax, applies to levies authorized
1708 by vote of the electors on or after July 1, 2020.
1709 Section 31. Paragraph (fff) of subsection (7) of section
1710 212.08, Florida Statutes, is amended, and paragraph (u) is added
1711 to subsection (5) of that section, to read:
1712 212.08 Sales, rental, use, consumption, distribution, and
1713 storage tax; specified exemptions.—The sale at retail, the
1714 rental, the use, the consumption, the distribution, and the
1715 storage to be used or consumed in this state of the following
1716 are hereby specifically exempt from the tax imposed by this
1717 chapter.
1718 (5) EXEMPTIONS; ACCOUNT OF USE.—
1719 (u) Aircraft equipment used in governmental contracts.
1720 Equipment, including electric and hydraulic ground power units,
1721 jet starter units, oxygen servicing and test equipment, engine
1722 trim boxes, and communications and avionics test sets, which is
1723 used to service, test, operate, upgrade, or configure aircraft
1724 for advanced training purposes as part of any contract with the
1725 United States Department of Defense or with a military branch of
1726 a recognized foreign government is exempt from the tax imposed
1727 by this chapter.
1728 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
1729 entity by this chapter do not inure to any transaction that is
1730 otherwise taxable under this chapter when payment is made by a
1731 representative or employee of the entity by any means,
1732 including, but not limited to, cash, check, or credit card, even
1733 when that representative or employee is subsequently reimbursed
1734 by the entity. In addition, exemptions provided to any entity by
1735 this subsection do not inure to any transaction that is
1736 otherwise taxable under this chapter unless the entity has
1737 obtained a sales tax exemption certificate from the department
1738 or the entity obtains or provides other documentation as
1739 required by the department. Eligible purchases or leases made
1740 with such a certificate must be in strict compliance with this
1741 subsection and departmental rules, and any person who makes an
1742 exempt purchase with a certificate that is not in strict
1743 compliance with this subsection and the rules is liable for and
1744 shall pay the tax. The department may adopt rules to administer
1745 this subsection.
1746 (fff) Aircraft temporarily in the state.—
1747 1. An aircraft owned by a nonresident is exempt from the
1748 use tax imposed under this chapter if the aircraft enters and
1749 remains in this state for less than a total of 21 days during
1750 the 6-month period after the date of purchase. The temporary use
1751 of the aircraft and subsequent removal from this state may be
1752 proven by invoices for fuel, tie-down, or hangar charges issued
1753 by out-of-state vendors or suppliers or similar documentation
1754 that clearly and specifically identifies the aircraft. The
1755 exemption provided in this subparagraph is in addition to the
1756 exemptions provided in subparagraphs 2. and 3. subparagraph 2.
1757 and s. 212.05(1)(a).
1758 2. An aircraft owned by a nonresident is exempt from the
1759 use tax imposed under this chapter if the aircraft enters or
1760 remains in this state exclusively for purposes of flight
1761 training, repairs, alterations, refitting, or modification. Such
1762 purposes shall be supported by written documentation issued by
1763 in-state vendors or suppliers which clearly and specifically
1764 identifies the aircraft. The exemption provided in this
1765 subparagraph is in addition to the exemptions provided in
1766 subparagraph 1. and s. 212.05(1)(a).
1767 3. An aircraft owned by a nonresident is exempt from the
1768 use tax imposed under this chapter if the aircraft enters or
1769 remains in this state exclusively to be used in service of a
1770 contract with the United States Department of Defense or with a
1771 military branch of a recognized foreign government. The
1772 exemption provided in this subparagraph is in addition to the
1773 exemptions provided in subparagraph 1. and s. 212.05(1)(a).
1774 Section 32. Effective October 1, 2020, paragraph (jjj) of
1775 subsection (7) of section 212.08, Florida Statutes, is amended
1776 to read:
1777 212.08 Sales, rental, use, consumption, distribution, and
1778 storage tax; specified exemptions.—The sale at retail, the
1779 rental, the use, the consumption, the distribution, and the
1780 storage to be used or consumed in this state of the following
1781 are hereby specifically exempt from the tax imposed by this
1782 chapter.
1783 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
1784 entity by this chapter do not inure to any transaction that is
1785 otherwise taxable under this chapter when payment is made by a
1786 representative or employee of the entity by any means,
1787 including, but not limited to, cash, check, or credit card, even
1788 when that representative or employee is subsequently reimbursed
1789 by the entity. In addition, exemptions provided to any entity by
1790 this subsection do not inure to any transaction that is
1791 otherwise taxable under this chapter unless the entity has
1792 obtained a sales tax exemption certificate from the department
1793 or the entity obtains or provides other documentation as
1794 required by the department. Eligible purchases or leases made
1795 with such a certificate must be in strict compliance with this
1796 subsection and departmental rules, and any person who makes an
1797 exempt purchase with a certificate that is not in strict
1798 compliance with this subsection and the rules is liable for and
1799 shall pay the tax. The department may adopt rules to administer
1800 this subsection.
1801 (jjj) Certain machinery and equipment.—
1802 1. Industrial machinery and equipment purchased by eligible
1803 manufacturing businesses which is used at a fixed location in
1804 this state for the manufacture, processing, compounding, or
1805 production of items of tangible personal property for sale is
1806 exempt from the tax imposed by this chapter. If, at the time of
1807 purchase, the purchaser furnishes the seller with a signed
1808 certificate certifying the purchaser’s entitlement to exemption
1809 pursuant to this paragraph, the seller is not required to
1810 collect the tax on the sale of such items, and the department
1811 shall look solely to the purchaser for recovery of the tax if it
1812 determines that the purchaser was not entitled to the exemption.
1813 2. For purposes of this paragraph, the term:
1814 a. “Eligible manufacturing business” means any business
1815 whose primary business activity at the location where the
1816 industrial machinery and equipment is located is within the
1817 industries classified under NAICS codes 31, 32, 33, 112511, and
1818 423930.
1819 b. “Eligible postharvest activity business” means a
1820 business whose primary business activity, at the location where
1821 the postharvest machinery and equipment is located, is within
1822 the industries classified under NAICS code 115114.
1823 c. “NAICS” means those classifications contained in the
1824 North American Industry Classification System, as published in
1825 2007 by the Office of Management and Budget, Executive Office of
1826 the President.
1827 d. “Primary business activity” means an activity
1828 representing more than 50 percent of the activities conducted at
1829 the location where the industrial machinery and equipment or
1830 postharvest machinery and equipment is located.
1831 e. “Industrial machinery and equipment” means tangible
1832 personal property or other property that has a depreciable life
1833 of 3 years or more and that is used as an integral part in the
1834 manufacturing, processing, compounding, or production of
1835 tangible personal property for sale. The term includes tangible
1836 personal property or other property that has a depreciable life
1837 of 3 years or more which is used as an integral part in the
1838 recycling of metals for sale. A building and its structural
1839 components are not industrial machinery and equipment unless the
1840 building or structural component is so closely related to the
1841 industrial machinery and equipment that it houses or supports
1842 that the building or structural component can be expected to be
1843 replaced when the machinery and equipment are replaced. Heating
1844 and air conditioning systems are not industrial machinery and
1845 equipment unless the sole justification for their installation
1846 is to meet the requirements of the production process, even
1847 though the system may provide incidental comfort to employees or
1848 serve, to an insubstantial degree, nonproduction activities. The
1849 term includes parts and accessories for industrial machinery and
1850 equipment only to the extent that the parts and accessories are
1851 necessary for the continued operation of the industrial
1852 machinery or equipment or were purchased before the date the
1853 machinery and equipment were are placed in service.
1854 f. “Postharvest activities” means services performed on
1855 crops, after their harvest, with the intent of preparing them
1856 for market or further processing. Postharvest activities
1857 include, but are not limited to, crop cleaning, sun drying,
1858 shelling, fumigating, curing, sorting, grading, packing, and
1859 cooling.
1860 g. “Postharvest machinery and equipment” means tangible
1861 personal property or other property with a depreciable life of 3
1862 years or more which is used primarily for postharvest
1863 activities. A building and its structural components are not
1864 postharvest industrial machinery and equipment unless the
1865 building or structural component is so closely related to the
1866 postharvest machinery and equipment that it houses or supports
1867 that the building or structural component can be expected to be
1868 replaced when the postharvest machinery and equipment is
1869 replaced. Heating and air conditioning systems are not
1870 postharvest machinery and equipment unless the sole
1871 justification for their installation is to meet the requirements
1872 of the postharvest activities process, even though the system
1873 may provide incidental comfort to employees or serve, to an
1874 insubstantial degree, nonpostharvest activities.
1875 3. Postharvest machinery and equipment purchased by an
1876 eligible postharvest activity business which is used at a fixed
1877 location in this state is exempt from the tax imposed by this
1878 chapter. All labor charges for the repair of, and parts and
1879 materials used in the repair of and incorporated into, such
1880 postharvest machinery and equipment are also exempt. If, at the
1881 time of purchase, the purchaser furnishes the seller with a
1882 signed certificate certifying the purchaser’s entitlement to
1883 exemption pursuant to this subparagraph, the seller is not
1884 required to collect the tax on the sale of such items, and the
1885 department shall look solely to the purchaser for recovery of
1886 the tax if it determines that the purchaser was not entitled to
1887 the exemption.
1888 Section 33. Effective January 1, 2021, section 212.134,
1889 Florida Statutes, is created to read:
1890 212.134 Information returns relating to payment-card and
1891 third-party network transactions.—
1892 (1) For each year in which a payment settlement entity, an
1893 electronic payment facilitator, or other third party contracted
1894 with the payment settlement entity to make payments to settle
1895 reportable payment transactions on behalf of the payment
1896 settlement entity must file a return pursuant to s. 6050W of the
1897 Internal Revenue Code, the entity, the facilitator, or the third
1898 party must submit the information in the return to the
1899 department by the 30th day after filing the federal return. The
1900 format of the information returns required must be either a copy
1901 of such information returns or a copy of such information
1902 returns related to participating payees with an address in the
1903 state. For purposes of this subsection, the term “payment
1904 settlement entity” has the same meaning as provided in s. 6050W
1905 of the Internal Revenue Code.
1906 (2) All reports submitted to the department under this
1907 section must be in an electronic format.
1908 (3) Any payment settlement entity, facilitator, or third
1909 party failing to file the information return required, filing an
1910 incomplete information return, or not filing an information
1911 return within the time prescribed is subject to a penalty of
1912 $1,000 for each failure, if the failure is for not more than 30
1913 days, with an additional $1,000 for each month or fraction of a
1914 month during which each failure continues. The total amount of
1915 penalty imposed on a reporting entity may not exceed $10,000
1916 annually.
1917 (4) The executive director or his or her designee may waive
1918 the penalty if he or she determines that the failure to timely
1919 file an information return was due to reasonable cause and not
1920 due to willful negligence, willful neglect, or fraud.
1921 Section 34. Section 212.181, Florida Statutes, is created
1922 to read:
1923 212.181 Determination of business address situs,
1924 distributions, and adjustments.—
1925 (1) For each certificate of registration issued pursuant to
1926 s. 212.18(3)(b), the department shall assign the place of
1927 business to a county based on the location address provided at
1928 the time of registration or at the time the dealer notifies the
1929 department of a change in a business location address.
1930 (2)(a) Each county that furnishes to the department
1931 information needed to update the electronic database created and
1932 maintained pursuant to s. 202.22(2)(a), including addresses of
1933 new developments, changes in addresses, annexations,
1934 incorporations, reorganizations, and any other changes in
1935 jurisdictional boundaries within the county, must specify an
1936 effective date, which must be the next ensuing January 1 or July
1937 1, and must be furnished to the department at least 120 days
1938 before the effective date. A county that provides notification
1939 to the department at least 120 days before the effective date
1940 that it has reviewed the database and has no changes for the
1941 ensuing January 1 or July 1 satisfies the requirement of this
1942 paragraph.
1943 (b) A county that imposes a tourist development tax in a
1944 subcounty special district pursuant to s. 125.0104(3)(b) must
1945 identify the subcounty special district addresses to which the
1946 tourist development tax applies as part of the address
1947 information submission required under paragraph (a). This
1948 paragraph does not apply to counties that self-administer the
1949 tax pursuant to s. 125.0104(10).
1950 (c) The department shall update the electronic database
1951 created and maintained under s. 202.22(2)(a) using the
1952 information furnished by local taxing jurisdictions under
1953 paragraph (a) and shall ensure each business location is
1954 correctly assigned to the applicable county pursuant to
1955 subsection (1). Each update must specify the effective date as
1956 the next ensuing January 1 or July 1 and must be posted by the
1957 department on a website not less than 90 days before the
1958 effective date.
1959 (3)(a) For distributions made pursuant to ss. 125.0104,
1960 212.20(6)(a), (b), and (d)2., misallocations occurring solely
1961 due to the assignment of an address to an incorrect county will
1962 be corrected prospectively only from the date the department is
1963 made aware of the misallocation, subject to the following:
1964 1. If the county that should have received the misallocated
1965 distributions followed the notification and timing provisions in
1966 subsection (2) for the affected periods, such misallocations may
1967 be adjusted by prorating current and future distributions for
1968 the period the misallocation occurred, not to exceed 36 months
1969 from the date the department is made aware of the misallocation.
1970 2. If the county that received the misallocated
1971 distribution followed the notification and timing provisions in
1972 subsection (2) for the affected periods and the county that
1973 should have received the misallocation did not, the correction
1974 shall apply only prospectively from the date the department is
1975 made aware of the misallocation.
1976 (b) Nothing in this subsection prevents affected counties
1977 from determining an alternative method of adjustment pursuant to
1978 an interlocal agreement. Affected counties with an interlocal
1979 agreement must provide a copy of the interlocal agreement
1980 specifying an alternative method of adjustment to the department
1981 within 90 days after the date of the department’s notice of the
1982 misallocation.
1983 (4) The department may adopt rules to administer this
1984 section, including rules establishing procedures and forms.
1985 Section 35. Paragraph (d) of subsection (6) of section
1986 212.20, Florida Statutes, is amended to read:
1987 212.20 Funds collected, disposition; additional powers of
1988 department; operational expense; refund of taxes adjudicated
1989 unconstitutionally collected.—
1990 (6) Distribution of all proceeds under this chapter and ss.
1991 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
1992 (d) The proceeds of all other taxes and fees imposed
1993 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
1994 and (2)(b) shall be distributed as follows:
1995 1. In any fiscal year, the greater of $500 million, minus
1996 an amount equal to 4.6 percent of the proceeds of the taxes
1997 collected pursuant to chapter 201, or 5.2 percent of all other
1998 taxes and fees imposed pursuant to this chapter or remitted
1999 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
2000 monthly installments into the General Revenue Fund.
2001 2. After the distribution under subparagraph 1., 8.9744
2002 percent of the amount remitted by a sales tax dealer located
2003 within a participating county pursuant to s. 218.61 shall be
2004 transferred into the Local Government Half-cent Sales Tax
2005 Clearing Trust Fund. Beginning July 1, 2003, the amount to be
2006 transferred shall be reduced by 0.1 percent, and the department
2007 shall distribute this amount to the Public Employees Relations
2008 Commission Trust Fund less $5,000 each month, which shall be
2009 added to the amount calculated in subparagraph 3. and
2010 distributed accordingly.
2011 3. After the distribution under subparagraphs 1. and 2.,
2012 0.0966 percent shall be transferred to the Local Government
2013 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
2014 to s. 218.65.
2015 4. After the distributions under subparagraphs 1., 2., and
2016 3., 2.0810 percent of the available proceeds shall be
2017 transferred monthly to the Revenue Sharing Trust Fund for
2018 Counties pursuant to s. 218.215.
2019 5. After the distributions under subparagraphs 1., 2., and
2020 3., 1.3653 percent of the available proceeds shall be
2021 transferred monthly to the Revenue Sharing Trust Fund for
2022 Municipalities pursuant to s. 218.215. If the total revenue to
2023 be distributed pursuant to this subparagraph is at least as
2024 great as the amount due from the Revenue Sharing Trust Fund for
2025 Municipalities and the former Municipal Financial Assistance
2026 Trust Fund in state fiscal year 1999-2000, no municipality shall
2027 receive less than the amount due from the Revenue Sharing Trust
2028 Fund for Municipalities and the former Municipal Financial
2029 Assistance Trust Fund in state fiscal year 1999-2000. If the
2030 total proceeds to be distributed are less than the amount
2031 received in combination from the Revenue Sharing Trust Fund for
2032 Municipalities and the former Municipal Financial Assistance
2033 Trust Fund in state fiscal year 1999-2000, each municipality
2034 shall receive an amount proportionate to the amount it was due
2035 in state fiscal year 1999-2000.
2036 6. Of the remaining proceeds:
2037 a. In each fiscal year, the sum of $29,915,500 shall be
2038 divided into as many equal parts as there are counties in the
2039 state, and one part shall be distributed to each county. The
2040 distribution among the several counties must begin each fiscal
2041 year on or before January 5th and continue monthly for a total
2042 of 4 months. If a local or special law required that any moneys
2043 accruing to a county in fiscal year 1999-2000 under the then
2044 existing provisions of s. 550.135 be paid directly to the
2045 district school board, special district, or a municipal
2046 government, such payment must continue until the local or
2047 special law is amended or repealed. The state covenants with
2048 holders of bonds or other instruments of indebtedness issued by
2049 local governments, special districts, or district school boards
2050 before July 1, 2000, that it is not the intent of this
2051 subparagraph to adversely affect the rights of those holders or
2052 relieve local governments, special districts, or district school
2053 boards of the duty to meet their obligations as a result of
2054 previous pledges or assignments or trusts entered into which
2055 obligated funds received from the distribution to county
2056 governments under then-existing s. 550.135. This distribution
2057 specifically is in lieu of funds distributed under s. 550.135
2058 before July 1, 2000.
2059 b. The department shall distribute $166,667 monthly to each
2060 applicant certified as a facility for a new or retained
2061 professional sports franchise pursuant to s. 288.1162. Up to
2062 $41,667 shall be distributed monthly by the department to each
2063 certified applicant as defined in s. 288.11621 for a facility
2064 for a spring training franchise. However, not more than $416,670
2065 may be distributed monthly in the aggregate to all certified
2066 applicants for facilities for spring training franchises.
2067 Distributions begin 60 days after such certification and
2068 continue for not more than 30 years, except as otherwise
2069 provided in s. 288.11621. A certified applicant identified in
2070 this sub-subparagraph may not receive more in distributions than
2071 expended by the applicant for the public purposes provided in s.
2072 288.1162(5) or s. 288.11621(3).
2073 c. Beginning 30 days after notice by the Department of
2074 Economic Opportunity to the Department of Revenue that an
2075 applicant has been certified as the professional golf hall of
2076 fame pursuant to s. 288.1168 and is open to the public, $166,667
2077 shall be distributed monthly, for up to 420 300 months, to the
2078 applicant.
2079 d. Beginning 30 days after notice by the Department of
2080 Economic Opportunity to the Department of Revenue that the
2081 applicant has been certified as the International Game Fish
2082 Association World Center facility pursuant to s. 288.1169, and
2083 the facility is open to the public, $83,333 shall be distributed
2084 monthly, for up to 168 months, to the applicant. This
2085 distribution is subject to reduction pursuant to s. 288.1169. A
2086 lump sum payment of $999,996 shall be made after certification
2087 and before July 1, 2000.
2088 e. The department shall distribute up to $83,333 monthly to
2089 each certified applicant as defined in s. 288.11631 for a
2090 facility used by a single spring training franchise, or up to
2091 $166,667 monthly to each certified applicant as defined in s.
2092 288.11631 for a facility used by more than one spring training
2093 franchise. Monthly distributions begin 60 days after such
2094 certification or July 1, 2016, whichever is later, and continue
2095 for not more than 20 years to each certified applicant as
2096 defined in s. 288.11631 for a facility used by a single spring
2097 training franchise or not more than 25 years to each certified
2098 applicant as defined in s. 288.11631 for a facility used by more
2099 than one spring training franchise. A certified applicant
2100 identified in this sub-subparagraph may not receive more in
2101 distributions than expended by the applicant for the public
2102 purposes provided in s. 288.11631(3).
2103 f. Beginning 45 days after notice by the Department of
2104 Economic Opportunity to the Department of Revenue that an
2105 applicant has been approved by the Legislature and certified by
2106 the Department of Economic Opportunity under s. 288.11625 or
2107 upon a date specified by the Department of Economic Opportunity
2108 as provided under s. 288.11625(6)(d), the department shall
2109 distribute each month an amount equal to one-twelfth of the
2110 annual distribution amount certified by the Department of
2111 Economic Opportunity for the applicant. The department may not
2112 distribute more than $7 million in the 2014-2015 fiscal year or
2113 more than $13 million annually thereafter under this sub
2114 subparagraph.
2115 g. Beginning December 1, 2015, and ending June 30, 2016,
2116 the department shall distribute $26,286 monthly to the State
2117 Transportation Trust Fund. Beginning July 1, 2016, the
2118 department shall distribute $15,333 monthly to the State
2119 Transportation Trust Fund.
2120 7. All other proceeds must remain in the General Revenue
2121 Fund.
2122 Section 36. Section 215.179, Florida Statutes, is created
2123 to read:
2124 215.179 Solicitation of payment.—An owner of a public
2125 building or the owner’s employee may not seek, accept, or
2126 solicit any payment or other form of consideration for providing
2127 the written allocation letter described in s. 179D(d)(4) of the
2128 Internal Revenue Code and Internal Revenue Service (IRS) Notice
2129 2008-40. An allocation letter must be signed and returned to the
2130 architect, engineer, or contractor within 15 days after written
2131 request. The architect, engineer, or contractor shall file the
2132 allocation request with the Department of Financial Services.
2133 This section is effective until the Internal Revenue Service
2134 supersedes s. 3 of IRS Notice 2008-40 and materially modifies
2135 the allocation process therein.
2136 Section 37. Section 213.0537, Florida Statutes, is created
2137 to read:
2138 213.0537 Electronic notification with affirmative consent.—
2139 (1) Notwithstanding any other provision of law, the
2140 Department of Revenue may send notices electronically, by postal
2141 mail, or both. Electronic transmission may be used only with the
2142 affirmative consent of the taxpayer or its representative.
2143 Documents sent pursuant to this section comply with the same
2144 timing and form requirements as documents sent by postal mail.
2145 If a document sent electronically is returned as undeliverable,
2146 the department must resend the document by postal mail. However,
2147 the original electronic transmission used with the affirmative
2148 consent of the taxpayer or its representative is the official
2149 mailing for purposes of this chapter.
2150 (2) A notice sent electronically will be considered to have
2151 been received by the recipient if the transmission is addressed
2152 to the address provided by the taxpayer or its representative. A
2153 notice sent electronically will be considered received even if
2154 no individual is aware of its receipt. In addition, a notice
2155 sent electronically shall be considered received if the
2156 department does not receive notification that the document was
2157 undeliverable.
2158 (3) For the purposes of this section, the term:
2159 (a) “Affirmative consent” means that the taxpayer or its
2160 representative expressly consented to receive notices
2161 electronically either in response to a clear and conspicuous
2162 request for the taxpayer’s or its representative’s consent, or
2163 at the taxpayer’s or its representative’s own initiative.
2164 (b) “Notice” means all communications from the department
2165 to the taxpayer or its representative, including, but not
2166 limited to, billings, notices issued during the course of an
2167 audit, proposed assessments, and final assessments authorized by
2168 this chapter and any other actions constituting final agency
2169 action within the meaning of chapter 120.
2170 Section 38. Paragraph (b) of subsection (1) of section
2171 213.21, Florida Statutes, is amended to read:
2172 213.21 Informal conferences; compromises.—
2173 (1)
2174 (b) The statute of limitations upon the issuance of final
2175 assessments and the period for filing a claim for refund as
2176 required by s. 215.26(2) for any transactions occurring during
2177 the audit period shall be tolled during the period in which the
2178 taxpayer is engaged in a procedure under this section.
2179 Section 39. Effective upon this act becoming a law,
2180 paragraph (a) of subsection (4) of section 220.1105, Florida
2181 Statutes, is amended to read:
2182 220.1105 Tax imposed; automatic refunds and downward
2183 adjustments to tax rates.—
2184 (4) For fiscal years 2018-2019 through 2020-2021, any
2185 amount by which net collections for a fiscal year exceed
2186 adjusted forecasted collections for that fiscal year shall only
2187 be used to provide refunds to corporate income tax payers as
2188 follows:
2189 (a) For purposes of this subsection, the term:
2190 1. “Eligible taxpayer” means:
2191 a. For fiscal year 2018-2019, a taxpayer whose taxable year
2192 begins between April 1, 2017, and March 31, 2018, and whose
2193 final tax liability for such taxable year is greater than zero;
2194 b. For fiscal year 2019-2020, a taxpayer whose taxable year
2195 begins between April 1, 2018, and March 31, 2019, and whose
2196 final tax liability for such taxable year is greater than zero;
2197 or
2198 c. For fiscal year 2020-2021 a taxpayer whose taxable year
2199 begins between April 1, 2019, and March 31, 2020, and whose
2200 final tax liability for such taxable year is greater than zero.
2201 2. “Excess collections” for a fiscal year means the amount
2202 by which net collections for a fiscal year exceeds adjusted
2203 forecasted collections for that fiscal year.
2204 3. “Final tax liability” means the taxpayer’s amount of tax
2205 due under this chapter for a taxable year, reported on a return
2206 filed with the department, plus the amount of any credit taken
2207 on such return under s. 220.1875.
2208 4. “Total eligible tax liability” for a fiscal year means
2209 the sum of final tax liabilities of all eligible taxpayers for a
2210 fiscal year as such liabilities are shown on the latest return
2211 filed with the department as of February 1 immediately following
2212 that fiscal year.
2213 5. “Taxpayer refund share” for a fiscal year means an
2214 eligible taxpayer’s final tax liability as a percentage of the
2215 total eligible tax liability for that fiscal year.
2216 6. “Taxpayer refund” for a fiscal year means the taxpayer
2217 refund share for a fiscal year multiplied by the excess
2218 collections for a fiscal year.
2219 Section 40. The amendment made by this act to s.
2220 220.1105(4)(a)3., Florida Statutes, is remedial in nature and
2221 applies retroactively.
2222 Section 41. Paragraph (f) of subsection (2) of section
2223 220.1845, Florida Statutes, is amended to read:
2224 220.1845 Contaminated site rehabilitation tax credit.—
2225 (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
2226 (f) The total amount of the tax credits which may be
2227 granted under this section is $18.2 $18.5 million in the 2018
2228 2019 fiscal year 2020-2021 and $10 million each fiscal year
2229 thereafter.
2230 Section 42. Section 220.197, Florida Statutes, is created
2231 to read:
2232 220.197 1031 exchange tax credit.—
2233 (1) As used in this section, the term “NAICS” means those
2234 classifications contained in the North American Industry
2235 Classification System, as published in 2007 by the Office of
2236 Management and Budget, Executive Office of the President.
2237 (2) A taxpayer is eligible for a $2 million credit against
2238 the tax imposed by this chapter for its 2018 taxable year if:
2239 (a)1. The taxpayer is classified in the NAICS industry code
2240 53211;
2241 2. The taxpayer deferred gains on the sale of personal
2242 property assets for federal income purposes under s. 1031 of the
2243 Internal Revenue Code during its taxable year beginning on or
2244 after August 1, 2016, and before August 1, 2017; and
2245 3. The taxpayer’s final tax liability for its taxable year
2246 beginning on or after August 1, 2017, and before August 1, 2018,
2247 before application of the credit authorized by this section, is
2248 greater than $15 million and is at least 700 percent greater
2249 than its final tax liability for its taxable year beginning on
2250 or after August 1, 2016, and before August 1, 2017; or
2251 (b)1. The taxpayer is classified under NAICS industry code
2252 522220 or 532112;
2253 2. The taxpayer deferred gains on the sale of personal
2254 property assets for federal income purposes under s. 1031 of the
2255 Internal Revenue Code during its taxable year beginning on or
2256 after August 1, 2016, and before August 1, 2017; and
2257 3. The taxpayer’s final tax liability for its taxable year
2258 beginning on or after August 1, 2017, and before August 1, 2018,
2259 before application of the credit authorized by this section, was
2260 greater than $15 million and was at least $15 million greater
2261 than its final tax liability for its taxable year beginning on
2262 or after August 1, 2016, and before August 1, 2017.
2263 (3) This section operates retroactively to January 1, 2018.
2264 Section 43. Paragraph (b) of subsection (5) and subsections
2265 (8) and (9) of section 288.106, Florida Statutes, are amended to
2266 read:
2267 288.106 Tax refund program for qualified target industry
2268 businesses.—
2269 (5) TAX REFUND AGREEMENT.—
2270 (b) Compliance with the terms and conditions of the
2271 agreement is a condition precedent for the receipt of a tax
2272 refund each year. The failure to comply with the terms and
2273 conditions of the tax refund agreement results in the loss of
2274 eligibility for receipt of all tax refunds previously authorized
2275 under this section and the revocation by the department of the
2276 certification of the business entity as a qualified target
2277 industry business, unless the business is eligible to receive
2278 and elects to accept a prorated refund under paragraph (6)(e) or
2279 the department grants the business an economic recovery
2280 extension.
2281 1. A qualified target industry business may submit a
2282 request to the department for an economic recovery extension.
2283 The request must provide quantitative evidence demonstrating how
2284 negative economic conditions in the business’s industry, the
2285 effects of a named hurricane or tropical storm, or specific acts
2286 of terrorism affecting the qualified target industry business
2287 have prevented the business from complying with the terms and
2288 conditions of its tax refund agreement.
2289 2. Upon receipt of a request under subparagraph 1., the
2290 department has 45 days to notify the requesting business, in
2291 writing, whether its extension has been granted or denied. In
2292 determining whether an extension should be granted, the
2293 department shall consider the extent to which negative economic
2294 conditions in the requesting business’s industry have occurred
2295 in the state or the effects of a named hurricane or tropical
2296 storm or specific acts of terrorism affecting the qualified
2297 target industry business have prevented the business from
2298 complying with the terms and conditions of its tax refund
2299 agreement. The department shall consider current employment
2300 statistics for this state by industry, including whether the
2301 business’s industry had substantial job loss during the prior
2302 year, when determining whether an extension shall be granted.
2303 3. As a condition for receiving a prorated refund under
2304 paragraph (6)(e) or an economic recovery extension under this
2305 paragraph, a qualified target industry business must agree to
2306 renegotiate its tax refund agreement with the department to, at
2307 a minimum, ensure that the terms of the agreement comply with
2308 current law and the department’s procedures governing
2309 application for and award of tax refunds. Upon approving the
2310 award of a prorated refund or granting an economic recovery
2311 extension, the department shall renegotiate the tax refund
2312 agreement with the business as required by this subparagraph.
2313 When amending the agreement of a business receiving an economic
2314 recovery extension, the department may extend the duration of
2315 the agreement for a period not to exceed 2 years.
2316 4. A qualified target industry business located in a county
2317 affected by Hurricane Michael, as defined in subsection (8), may
2318 submit a request for an economic recovery extension to the
2319 department in lieu of any tax refund claim scheduled to be
2320 submitted after January 1, 2021 2009, but before July 1, 2023
2321 2012.
2322 5. A qualified target industry business that receives an
2323 economic recovery extension may not receive a tax refund for the
2324 period covered by the extension.
2325 (8) SPECIAL INCENTIVES.—If the department determines it is
2326 in the best interest of the public for reasons of facilitating
2327 economic development, growth, or new employment opportunities
2328 within a Disproportionally Affected county affected by Hurricane
2329 Michael, the department may, between July 1, 2020 2011, and June
2330 30, 2023 2014, may waive any or all wage or local financial
2331 support eligibility requirements. If the department elects to
2332 waive wage or financial support eligibility requirements, the
2333 waiver must be stated in writing. and allow A qualified target
2334 industry business that relocates from another state to, or
2335 establishes which relocates all or a portion of its business or
2336 expands its existing business in, a to a Disproportionally
2337 Affected county affected by Hurricane Michael is eligible to
2338 receive a tax refund payment of up to $10,000 $6,000 multiplied
2339 by the number of jobs specified in the tax refund agreement
2340 under subparagraph (5)(a)1. over the term of the agreement.
2341 Prior to granting such waiver, the executive director of the
2342 department shall file with the Governor a written statement of
2343 the conditions and circumstances constituting the reason for the
2344 waiver. Such business shall be eligible for the additional tax
2345 refund payments specified in subparagraph (3)(b)4. if it meets
2346 the criteria. As used in this section, the term
2347 “Disproportionally Affected county affected by Hurricane
2348 Michael” means Bay County, Calhoun County Escambia County,
2349 Franklin County, Gadsden County, Gulf County, Holmes County,
2350 Jackson County, Jefferson County, Leon County, Liberty County,
2351 Okaloosa County, Santa Rosa County, Walton County, or Wakulla
2352 County, Walton County, or Washington County.
2353 (9) EXPIRATION.—An applicant may not be certified as
2354 qualified under this section after June 30, 2020. A tax refund
2355 agreement existing on that date shall continue in effect in
2356 accordance with its terms.
2357 Section 44. Subsection (8) of section 288.1168, Florida
2358 Statutes, is amended to read:
2359 288.1168 Professional golf hall of fame facility.—
2360 (8) This section is repealed June 30, 2033 2023.
2361 Section 45. Paragraph (c) is added to subsection (2) of
2362 section 319.32, Florida Statutes, to read:
2363 319.32 Fees; service charges; disposition.—
2364 (2)
2365 (c) In exercising his or her authority to contract with a
2366 license plate agent, the tax collector shall determine the
2367 additional service charges to be collected by privately owned
2368 license plate agents approved by the tax collector. Additional
2369 service charges must be itemized and disclosed to the person
2370 paying the service charges to the license plate agent. The
2371 license plate agent shall enter into a contract with the tax
2372 collector regarding the disclosure of additional service
2373 charges.
2374 Section 46. Subsection (5) of section 320.03, Florida
2375 Statutes, is amended to read:
2376 320.03 Registration; duties of tax collectors;
2377 International Registration Plan.—
2378 (5) In addition to the fees required under s. 320.08, a fee
2379 of 50 cents shall be charged on every license registration sold
2380 to cover the costs of the Florida Real Time Vehicle Information
2381 System. The fees collected shall be deposited into the Highway
2382 Safety Operating Trust Fund to be used exclusively to fund the
2383 system. The fee may only be used to fund the system equipment,
2384 software, personnel associated with the maintenance and
2385 programming of the system, and networks used in the offices of
2386 the county tax collectors as agents of the department and the
2387 ancillary technology necessary to integrate the system with
2388 other tax collection systems. Other tax collection systems may
2389 include technology systems provided by vendors contracted with
2390 the tax collector for in-person transactions of motor vehicle
2391 and mobile home registration certificates, registration license
2392 plates, and validation stickers and online motor vehicle and
2393 mobile home registration renewals and validation stickers. Upon
2394 a tax collector’s request, the department shall provide the tax
2395 collector and its approved vendors with the same data access and
2396 interface functionality that other third parties receive from
2397 the department, including, but not limited to, bulk data for
2398 vehicle registrations and each applicant’s current residential
2399 address and electronic mail address collected pursuant to s.
2400 320.95. Such data and functionality shall be used only for
2401 purposes of fulfilling the tax collector’s statutory duties
2402 under this chapter and may not be resold or used for any other
2403 purpose. For purposes of this subsection, other tax collection
2404 systems do not include electronic filing systems pursuant to
2405 this section. The department shall administer this program upon
2406 consultation with the Florida Tax Collectors, Inc., to ensure
2407 that each county tax collector’s office is technologically
2408 equipped and functional for the operation of the Florida Real
2409 Time Vehicle Information System. The department and each county
2410 tax collector’s approved vendor shall enter into a memorandum of
2411 understanding, which includes protection of consumer privacy and
2412 data collection. Each county tax collector and its approved
2413 license plate agents shall enter into a memorandum of
2414 understanding with the department regarding use of the Florida
2415 Real Time Vehicle Information System in accordance with
2416 paragraph (4)(b). Any designated revenue collected to support
2417 functions of the county tax collectors and not used in a given
2418 year must remain exclusively in the trust fund as a carryover to
2419 the following year.
2420 Section 47. Present subsection (3) of section 320.04,
2421 Florida Statutes, is redesignated as subsection (4), and a new
2422 subsection (3) is added to that section, to read:
2423 320.04 Registration service charge.—
2424 (3) In exercising his or her authority to contract with a
2425 license plate agent, the tax collector shall determine the
2426 additional service charges to be collected by privately owned
2427 license plate agents approved by the tax collector. Additional
2428 service charges must be itemized and disclosed to the person
2429 paying the service charges to the license plate agent. The
2430 license plate agent shall enter into a contract with the tax
2431 collector regarding the disclosure of additional service
2432 charges.
2433 Section 48. Subsection (7) of section 328.72, Florida
2434 Statutes, is amended to read:
2435 328.72 Classification; registration; fees and charges;
2436 surcharge; disposition of fees; fines; marine turtle stickers.—
2437 (7) SERVICE FEE.—
2438 (a) In addition to other registration fees, the vessel
2439 owner shall pay the tax collector a $2.25 service fee for each
2440 registration issued, replaced, or renewed. Except as provided in
2441 subsection (15), all fees, other than the service charge,
2442 collected by a tax collector must be remitted to the department
2443 not later than 7 working days following the last day of the week
2444 in which the money was remitted. Vessels may travel in salt
2445 water or fresh water.
2446 (b) In exercising his or her authority to contract with a
2447 license plate agent, the tax collector shall determine the
2448 additional service charges to be collected by privately owned
2449 license plate agents approved by the tax collector. Additional
2450 service charges must be itemized and disclosed to the person
2451 paying the service charges to the license plate agent. The
2452 license plate agent shall enter into a contract with the tax
2453 collector regarding the disclosure of additional service
2454 charges.
2455 Section 49. Subsection (1) of section 328.73, Florida
2456 Statutes, is amended to read:
2457 328.73 Registration; duties of tax collectors.—
2458 (1) The tax collectors in the counties of the state, as
2459 authorized agents of the department, shall issue registration
2460 certificates and vessel numbers and decals to applicants,
2461 subject to the requirements of law and in accordance with rules
2462 of the department. Other tax collection systems may include
2463 technology systems provided by vendors contracted with the tax
2464 collector for in-person and online vessel registration
2465 certificates and vessel numbers and decals. Upon a tax
2466 collector’s request, the department shall provide the tax
2467 collector and its approved vendors with the same data access and
2468 interface functionality that other third parties receive from
2469 the department, including, but not limited to, bulk data for
2470 vessel registrations and each applicant’s current residential
2471 address and electronic mail address collected pursuant to s.
2472 328.30. Such data and functionality shall be used only for
2473 purposes of fulfilling the tax collector’s statutory duties
2474 under this chapter and may not be resold or used for any other
2475 purpose. The department and each county tax collector’s approved
2476 vendor shall enter into a memorandum of understanding, which
2477 includes protection of consumer privacy and data collection.
2478 Section 50. Subsection (4) of section 376.30781, Florida
2479 Statutes, is amended to read:
2480 376.30781 Tax credits for rehabilitation of drycleaning
2481 solvent-contaminated sites and brownfield sites in designated
2482 brownfield areas; application process; rulemaking authority;
2483 revocation authority.—
2484 (4) The Department of Environmental Protection is
2485 responsible for allocating the tax credits provided for in s.
2486 220.1845, which may not exceed a total of $18.2 $18.5 million in
2487 tax credits in fiscal year 2020-2021 2018-2019 and $10 million
2488 in tax credits each fiscal year thereafter.
2489 Section 51. Subsection (1) of section 413.4021, Florida
2490 Statutes, is amended to read:
2491 413.4021 Program participant selection; tax collection
2492 enforcement diversion program.—The Department of Revenue, in
2493 coordination with the Florida Association of Centers for
2494 Independent Living and the Florida Prosecuting Attorneys
2495 Association, shall select judicial circuits in which to operate
2496 the program. The association and the state attorneys’ offices
2497 shall develop and implement a tax collection enforcement
2498 diversion program, which shall collect revenue due from persons
2499 who have not remitted their collected sales tax. The criteria
2500 for referral to the tax collection enforcement diversion program
2501 shall be determined cooperatively between the state attorneys’
2502 offices and the Department of Revenue.
2503 (1) Notwithstanding s. 212.20, 75 50 percent of the
2504 revenues collected from the tax collection enforcement diversion
2505 program shall be deposited into the special reserve account of
2506 the Florida Association of Centers for Independent Living, to be
2507 used to administer the James Patrick Memorial Work Incentive
2508 Personal Attendant Services and Employment Assistance Program
2509 and to contract with the state attorneys participating in the
2510 tax collection enforcement diversion program in an amount of not
2511 more than $75,000 for each state attorney.
2512 Section 52. Subsections (1), (2), and (5) of section
2513 443.163, Florida Statutes, are amended to read:
2514 443.163 Electronic reporting and remitting of contributions
2515 and reimbursements.—
2516 (1) An employer may file any report and remit any
2517 contributions or reimbursements required under this chapter by
2518 electronic means. The Department of Economic Opportunity or the
2519 state agency providing reemployment assistance tax collection
2520 services shall adopt rules prescribing the format and
2521 instructions necessary for electronically filing reports and
2522 remitting contributions and reimbursements to ensure a full
2523 collection of contributions and reimbursements due. The
2524 acceptable method of transfer, the method, form, and content of
2525 the electronic means, and the method, if any, by which the
2526 employer will be provided with an acknowledgment shall be
2527 prescribed by the department or its tax collection service
2528 provider. However, any employer who employed 10 or more
2529 employees in any quarter during the preceding state fiscal year
2530 must file the Employers Quarterly Reports, including any
2531 corrections, for the current calendar year and remit the
2532 contributions and reimbursements due by electronic means
2533 approved by the tax collection service provider. A person who
2534 prepared and reported for 100 or more employers in any quarter
2535 during the preceding state fiscal year must file the Employers
2536 Quarterly Reports for each calendar quarter in the current
2537 calendar year, beginning with reports due for the second
2538 calendar quarter of 2003, by electronic means approved by the
2539 tax collection service provider.
2540 (2)(a) An employer who is required by law to file an
2541 Employers Quarterly Report, including any corrections, by
2542 approved electronic means, but who files the report either
2543 directly or through an agent by a means other than approved
2544 electronic means, is liable for a penalty of $25 $50 for that
2545 report and $1 for each employee, not to exceed $300. This
2546 penalty is in addition to any other penalty provided by this
2547 chapter. However, the penalty does not apply if the tax
2548 collection service provider waives the electronic filing
2549 requirement in advance. An employer who fails to remit
2550 contributions or reimbursements either directly or through an
2551 agent by approved electronic means as required by law is liable
2552 for a penalty of $25 $50 for each remittance submitted by a
2553 means other than approved electronic means. This penalty is in
2554 addition to any other penalty provided by this chapter.
2555 (b) A person who prepared and reported for 100 or more
2556 employers in any quarter during the preceding state fiscal year,
2557 but who fails to file an Employers Quarterly Report for each
2558 calendar quarter in the current calendar year by approved
2559 electronic means, is liable for a penalty of $50 for that report
2560 and $1 for each employee. This penalty is in addition to any
2561 other penalty provided by this chapter. However, the penalty
2562 does not apply if the tax collection service provider waives the
2563 electronic filing requirement in advance.
2564 (5) The tax collection service provider may waive the
2565 penalty imposed by this section if a written request for a
2566 waiver is filed which establishes that imposition would be
2567 inequitable. Examples of inequity include, but are not limited
2568 to, situations where the failure to electronically file was
2569 caused by one of the following factors:
2570 (a) Death or serious illness of the person responsible for
2571 the preparation and filing of the report.
2572 (b) Destruction of the business records by fire or other
2573 casualty.
2574 (c) Unscheduled and unavoidable computer downtime.
2575 Section 53. Subsections (1) and (3) of section 626.932,
2576 Florida Statutes, are amended to read:
2577 626.932 Surplus lines tax.—
2578 (1) The premiums charged for surplus lines coverages are
2579 subject to a premium receipts tax of 4.94 5 percent of all gross
2580 premiums charged for such insurance. The surplus lines agent
2581 shall collect from the insured the amount of the tax at the time
2582 of the delivery of the cover note, certificate of insurance,
2583 policy, or other initial confirmation of insurance, in addition
2584 to the full amount of the gross premium charged by the insurer
2585 for the insurance. The surplus lines agent is prohibited from
2586 absorbing such tax or, as an inducement for insurance or for any
2587 other reason, rebating all or any part of such tax or of his or
2588 her commission.
2589 (3) If a surplus lines policy covers risks or exposures
2590 only partially in this state and the state is the home state as
2591 defined in the federal Nonadmitted and Reinsurance Reform Act of
2592 2010 (NRRA), the tax payable shall be computed on the gross
2593 premium. The surplus lines policy must be taxed in accordance
2594 with subsection (1) and the agent shall report the total premium
2595 for the risk that is located in this state and the total premium
2596 for the risk that is located outside of this state to the
2597 Florida Surplus Lines Service Office in the manner and form
2598 directed by the Florida Surplus Lines Service Office The tax
2599 must not exceed the tax rate where the risk or exposure is
2600 located.
2601 Section 54. Subsection (3) of section 718.111, Florida
2602 Statutes, is amended to read:
2603 718.111 The association.—
2604 (3) POWER TO MANAGE CONDOMINIUM PROPERTY AND TO CONTRACT,
2605 SUE, AND BE SUED; CONFLICT OF INTEREST.—
2606 (a) The association may contract, sue, or be sued with
2607 respect to the exercise or nonexercise of its powers. For these
2608 purposes, the powers of the association include, but are not
2609 limited to, the maintenance, management, and operation of the
2610 condominium property.
2611 (b) After control of the association is obtained by unit
2612 owners other than the developer, the association may:
2613 1. Institute, maintain, settle, or appeal actions or
2614 hearings in its name on behalf of all unit owners concerning
2615 matters of common interest to most or all unit owners,
2616 including, but not limited to, the common elements; the roof and
2617 structural components of a building or other improvements;
2618 mechanical, electrical, and plumbing elements serving an
2619 improvement or a building; representations of the developer
2620 pertaining to any existing or proposed commonly used facilities;
2621 2. Protest and protesting ad valorem taxes on commonly used
2622 facilities and on units; and may
2623 3. Defend actions pertaining to ad valorem taxation of
2624 commonly used facilities or units or related to in eminent
2625 domain; or
2626 4. Bring inverse condemnation actions.
2627 (c) If the association has the authority to maintain a
2628 class action, the association may be joined in an action as
2629 representative of that class with reference to litigation and
2630 disputes involving the matters for which the association could
2631 bring a class action.
2632 (d) The association, in its own name or on behalf of some
2633 or all unit owners, may institute, file, protest, maintain, or
2634 defend any administrative challenge, lawsuit, appeal, or other
2635 challenge to ad valorem taxes assessed on units, commonly used
2636 facilities, or common elements. Except as provided in s.
2637 194.181(2)(c)1., the affected association members are not
2638 necessary or indispensable parties to such actions. This
2639 paragraph is intended to clarify existing law and applies to
2640 cases pending on July 1, 2020, and to cases beginning
2641 thereafter.
2642 (e) Nothing herein limits any statutory or common-law right
2643 of any individual unit owner or class of unit owners to bring
2644 any action without participation by the association which may
2645 otherwise be available.
2646 (f) An association may not hire an attorney who represents
2647 the management company of the association.
2648 Section 55. Paragraph (b) of subsection (6) of section
2649 1013.64, Florida Statutes, is amended to read:
2650 1013.64 Funds for comprehensive educational plant needs;
2651 construction cost maximums for school district capital
2652 projects.—Allocations from the Public Education Capital Outlay
2653 and Debt Service Trust Fund to the various boards for capital
2654 outlay projects shall be determined as follows:
2655 (6)
2656 (b)1. A district school board may not use funds from the
2657 following sources: Public Education Capital Outlay and Debt
2658 Service Trust Fund; School District and Community College
2659 District Capital Outlay and Debt Service Trust Fund; Classrooms
2660 First Program funds provided in s. 1013.68; nonvoted 1.5-mill
2661 levy of ad valorem property taxes provided in s. 1011.71(2);
2662 Classrooms for Kids Program funds provided in s. 1013.735;
2663 District Effort Recognition Program funds provided in s.
2664 1013.736; or High Growth District Capital Outlay Assistance
2665 Grant Program funds provided in s. 1013.738 to pay for any
2666 portion of the cost of any new construction of educational plant
2667 space with a total cost per student station, including change
2668 orders, which exceeds:
2669 a. $17,952 for an elementary school;
2670 b. $19,386 for a middle school; or
2671 c. $25,181 for a high school,
2672
2673 (January 2006) as adjusted annually to reflect increases or
2674 decreases in the Consumer Price Index. The department, in
2675 conjunction with the Office of Economic and Demographic
2676 Research, shall review and adjust the cost per student station
2677 limits to reflect actual construction costs by January 1, 2020,
2678 and annually thereafter. The adjusted cost per student station
2679 shall be used by the department for computation of the statewide
2680 average costs per student station for each instructional level
2681 pursuant to paragraph (d). The department shall also collaborate
2682 with the Office of Economic and Demographic Research to select
2683 an industry-recognized construction index to replace the
2684 Consumer Price Index by January 1, 2020, adjusted annually to
2685 reflect changes in the construction index.
2686 2. School districts shall maintain accurate documentation
2687 related to the costs of all new construction of educational
2688 plant space reported to the Department of Education pursuant to
2689 paragraph (d). The Auditor General shall review the
2690 documentation maintained by the school districts and verify
2691 compliance with the limits under this paragraph during its
2692 scheduled operational audits of the school district.
2693 3. Except for educational facilities and sites subject to a
2694 lease-purchase agreement entered pursuant to s. 1011.71(2)(e) or
2695 funded solely through local impact fees, in addition to the
2696 funding sources listed in subparagraph 1., a district school
2697 board may not use funds from any sources for new construction of
2698 educational plant space with a total cost per student station,
2699 including change orders, which equals more than the current
2700 adjusted amounts provided in sub-subparagraphs 1.a.-c. However,
2701 if a contract has been executed for architectural and design
2702 services or for construction management services before July 1,
2703 2017, a district school board may use funds from any source for
2704 the new construction of educational plant space and such funds
2705 are exempt from the total cost per student station requirements.
2706 4. A district school board must not use funds from the
2707 Public Education Capital Outlay and Debt Service Trust Fund or
2708 the School District and Community College District Capital
2709 Outlay and Debt Service Trust Fund for any new construction of
2710 an ancillary plant that exceeds 70 percent of the average cost
2711 per square foot of new construction for all schools.
2712 Section 56. Section 48 of chapter 2018-6, 2018 Laws of
2713 Florida, is amended to read:
2714 Section 48. The amendments made by this act to ss. 220.13,
2715 220.1875, and 1002.395, Florida Statutes, apply to taxable years
2716 beginning on or after January 1, 2018. The amendment made by
2717 this act to s. 1002.395(5)(c), extending the credit carryforward
2718 period from 5 to 10 years, applies to any credit available to be
2719 carried forward on or after July 1, 2018.
2720 Section 57. The amendment made by this act to section 48 of
2721 chapter 2018-6, 2018 Laws of Florida, is remedial and clarifying
2722 in nature and applies retroactively to July 1, 2018.
2723 Section 58. Clothing, school supplies, personal computers,
2724 and personal computer-related accessories; sales tax holiday.—
2725 (1) The tax levied under chapter 212, Florida Statutes, may
2726 not be collected during the period from August 7, 2020, through
2727 August 9, 2020, on the retail sale of:
2728 (a) Clothing, wallets, or bags, including handbags,
2729 backpacks, fanny packs, and diaper bags, but excluding
2730 briefcases, suitcases, and other garment bags, having a sales
2731 price of $60 or less per item. As used in this paragraph, the
2732 term “clothing” means:
2733 1. Any article of wearing apparel intended to be worn on or
2734 about the human body, excluding watches, watchbands, jewelry,
2735 umbrellas, and handkerchiefs; and
2736 2. All footwear, excluding skis, swim fins, roller blades,
2737 and skates.
2738 (b) School supplies having a sales price of $15 or less per
2739 item. As used in this paragraph, the term “school supplies”
2740 means pens, pencils, erasers, crayons, notebooks, notebook
2741 filler paper, legal pads, binders, lunch boxes, construction
2742 paper, markers, folders, poster board, composition books, poster
2743 paper, scissors, cellophane tape, glue or paste, rulers,
2744 computer disks, staplers and staples used to secure paper
2745 products, protractors, compasses, and calculators.
2746 (2) The tax levied under chapter 212, Florida Statutes, may
2747 not be collected during the period from August 7, 2020, through
2748 August 9, 2020, on the first $1,000 of the sales price of
2749 personal computers or personal computer-related accessories
2750 purchased for noncommercial home or personal use. As used in
2751 this subsection, the term:
2752 (a) “Personal computers” includes electronic book readers,
2753 laptops, desktops, handheld devices, tablets, or tower
2754 computers. The term does not include cellular telephones, video
2755 game consoles, digital media receivers, or devices that are not
2756 primarily designed to process data.
2757 (b) “Personal computer-related accessories” includes
2758 keyboards, mice, personal digital assistants, monitors, other
2759 peripheral devices, modems, routers, and nonrecreational
2760 software, regardless of whether the accessories are used in
2761 association with a personal computer base unit. The term does
2762 not include furniture or systems, devices, software, or
2763 peripherals that are designed or intended primarily for
2764 recreational use. The term “monitor” does not include any device
2765 that includes a television tuner.
2766 (3) The tax exemptions provided in this section do not
2767 apply to sales within a theme park or entertainment complex as
2768 defined in s. 509.013(9), Florida Statutes, within a public
2769 lodging establishment as defined in s. 509.013(4), Florida
2770 Statutes, or within an airport as defined in s. 330.27(2),
2771 Florida Statutes.
2772 (4) The tax exemptions provided in this section may apply
2773 at the option of a dealer if less than 5 percent of the dealer’s
2774 gross sales of tangible personal property in the prior calendar
2775 year are comprised of items that would be exempt under this
2776 section. If a qualifying dealer chooses not to participate in
2777 the tax holiday, by August 1, 2020, the dealer must notify the
2778 Department of Revenue in writing of its election to collect
2779 sales tax during the holiday and must post a copy of that notice
2780 in a conspicuous location at its place of business.
2781 (5) The Department of Revenue is authorized, and all
2782 conditions are deemed met, to adopt emergency rules pursuant to
2783 s. 120.54(4), Florida Statutes, for the purpose of implementing
2784 this section. Notwithstanding any other provision of law,
2785 emergency rules adopted pursuant to this subsection are
2786 effective for 6 months after adoption and may be renewed during
2787 the pendency of procedures to adopt permanent rules addressing
2788 the subject of the emergency rules.
2789 (6) For the 2019-2020 fiscal year, the sum of $241,000 in
2790 nonrecurring funds is appropriated from the General Revenue Fund
2791 to the Department of Revenue for the purpose of implementing
2792 this section. Funds remaining unexpended or unencumbered from
2793 this appropriation as of June 30, 2020, shall revert and be
2794 reappropriated for the same purpose in the 2020-2021 fiscal
2795 year.
2796 (7) This section shall take effect upon this act becoming a
2797 law.
2798 Section 59. Disaster preparedness supplies; sales tax
2799 holiday.—
2800 (1) The tax levied under chapter 212, Florida Statutes, may
2801 not be collected during the period from May 29, 2020, through
2802 June 4, 2020, on the sale of:
2803 (a) A portable self-powered light source selling for $20 or
2804 less.
2805 (b) A portable self-powered radio, two-way radio, or
2806 weather-band radio selling for $50 or less.
2807 (c) A tarpaulin or other flexible waterproof sheeting
2808 selling for $50 or less.
2809 (d) An item normally sold as, or generally advertised as, a
2810 ground anchor system or tie-down kit selling for $50 or less.
2811 (e) A gas or diesel fuel tank selling for $25 or less.
2812 (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
2813 or 9-volt batteries, excluding automobile and boat batteries,
2814 selling for $30 or less.
2815 (g) A nonelectric food storage cooler selling for $30 or
2816 less.
2817 (h) A portable generator used to provide light or
2818 communications or preserve food in the event of a power outage
2819 selling for $750 or less.
2820 (i) Reusable ice selling for $10 or less.
2821 (2) The tax exemptions provided in this section do not
2822 apply to sales within a theme park or entertainment complex as
2823 defined in s. 509.013(9), Florida Statutes, within a public
2824 lodging establishment as defined in s. 509.013(4), Florida
2825 Statutes, or within an airport as defined in s. 330.27(2),
2826 Florida Statutes.
2827 (3) The Department of Revenue is authorized, and all
2828 conditions are deemed met, to adopt emergency rules pursuant to
2829 s. 120.54(4), Florida Statutes, to administer this section.
2830 (4) For the 2019-2020 fiscal year, the sum of $70,000 in
2831 nonrecurring funds is appropriated from the General Revenue Fund
2832 to the Department of Revenue for the purpose of implementing
2833 this section.
2834 (5) This section shall take effect upon this act becoming a
2835 law.
2836 Section 60. Section 211.0252, Florida Statutes, is created
2837 to read:
2838 211.0252 Credit for contributions to eligible charitable
2839 organizations.—Beginning July 1, 2021, there is allowed a credit
2840 of 100 percent of an eligible contribution made to an eligible
2841 charitable organization under s. 402.62 against any tax due
2842 under s. 211.02 or s. 211.025. However, the combined credit
2843 allowed under this section and s. 211.0251 may not exceed 50
2844 percent of the tax due on the return on which the credit is
2845 taken. If the combined credit allowed under this section and s.
2846 211.0251 exceeds 50 percent of the tax due on the return, the
2847 credit must first be taken under s. 211.0251. Any remaining
2848 liability, up to 50 percent of the tax due, shall be taken under
2849 this section. For purposes of the distributions of tax revenue
2850 under s. 211.06, the department shall disregard any tax credits
2851 allowed under this section to ensure that any reduction in tax
2852 revenue received which is attributable to the tax credits
2853 results only in a reduction in distributions to the General
2854 Revenue Fund. The provisions of s. 402.62 apply to the credit
2855 authorized by this section.
2856 Section 61. Section 212.1833, Florida Statutes, is created
2857 to read:
2858 212.1833 Credit for contributions to eligible charitable
2859 organizations.—Beginning July 1, 2021, there is allowed a credit
2860 of 100 percent of an eligible contribution made to an eligible
2861 charitable organization under s. 402.62 against any tax imposed
2862 by the state and due under this chapter from a direct pay
2863 permitholder as a result of the direct pay permit held pursuant
2864 to s. 212.183. For purposes of the dealer’s credit granted for
2865 keeping prescribed records, filing timely tax returns, and
2866 properly accounting and remitting taxes under s. 212.12, the
2867 amount of tax due used to calculate the credit shall include any
2868 eligible contribution made to an eligible charitable
2869 organization from a direct pay permitholder. For purposes of the
2870 distributions of tax revenue under s. 212.20, the department
2871 shall disregard any tax credits allowed under this section to
2872 ensure that any reduction in tax revenue received that is
2873 attributable to the tax credits results only in a reduction in
2874 distributions to the General Revenue Fund. The provisions of s.
2875 402.62 apply to the credit authorized by this section. A dealer
2876 who claims a tax credit under this section must file his or her
2877 tax returns and pay his or her taxes by electronic means under
2878 s. 213.755.
2879 Section 62. Subsection (8) of section 220.02, Florida
2880 Statutes, is amended to read:
2881 220.02 Legislative intent.—
2882 (8) It is the intent of the Legislature that credits
2883 against either the corporate income tax or the franchise tax be
2884 applied in the following order: those enumerated in s. 631.828,
2885 those enumerated in s. 220.191, those enumerated in s. 220.181,
2886 those enumerated in s. 220.183, those enumerated in s. 220.182,
2887 those enumerated in s. 220.1895, those enumerated in s. 220.195,
2888 those enumerated in s. 220.184, those enumerated in s. 220.186,
2889 those enumerated in s. 220.1845, those enumerated in s. 220.19,
2890 those enumerated in s. 220.185, those enumerated in s. 220.1875,
2891 those enumerated in s. 220.1876, those enumerated in s. 220.192,
2892 those enumerated in s. 220.193, those enumerated in s. 288.9916,
2893 those enumerated in s. 220.1899, those enumerated in s. 220.194,
2894 and those enumerated in s. 220.196.
2895 Section 63. Paragraph (a) of subsection (1) of section
2896 220.13, Florida Statutes, is amended to read:
2897 220.13 “Adjusted federal income” defined.—
2898 (1) The term “adjusted federal income” means an amount
2899 equal to the taxpayer’s taxable income as defined in subsection
2900 (2), or such taxable income of more than one taxpayer as
2901 provided in s. 220.131, for the taxable year, adjusted as
2902 follows:
2903 (a) Additions.—There shall be added to such taxable income:
2904 1.a. The amount of any tax upon or measured by income,
2905 excluding taxes based on gross receipts or revenues, paid or
2906 accrued as a liability to the District of Columbia or any state
2907 of the United States which is deductible from gross income in
2908 the computation of taxable income for the taxable year.
2909 b. Notwithstanding sub-subparagraph a., if a credit taken
2910 under s. 220.1875 or s. 220.1876 is added to taxable income in a
2911 previous taxable year under subparagraph 11. and is taken as a
2912 deduction for federal tax purposes in the current taxable year,
2913 the amount of the deduction allowed shall not be added to
2914 taxable income in the current year. The exception in this sub
2915 subparagraph is intended to ensure that the credit under s.
2916 220.1875 or s. 220.1876 is added in the applicable taxable year
2917 and does not result in a duplicate addition in a subsequent
2918 year.
2919 2. The amount of interest which is excluded from taxable
2920 income under s. 103(a) of the Internal Revenue Code or any other
2921 federal law, less the associated expenses disallowed in the
2922 computation of taxable income under s. 265 of the Internal
2923 Revenue Code or any other law, excluding 60 percent of any
2924 amounts included in alternative minimum taxable income, as
2925 defined in s. 55(b)(2) of the Internal Revenue Code, if the
2926 taxpayer pays tax under s. 220.11(3).
2927 3. In the case of a regulated investment company or real
2928 estate investment trust, an amount equal to the excess of the
2929 net long-term capital gain for the taxable year over the amount
2930 of the capital gain dividends attributable to the taxable year.
2931 4. That portion of the wages or salaries paid or incurred
2932 for the taxable year which is equal to the amount of the credit
2933 allowable for the taxable year under s. 220.181. This
2934 subparagraph shall expire on the date specified in s. 290.016
2935 for the expiration of the Florida Enterprise Zone Act.
2936 5. That portion of the ad valorem school taxes paid or
2937 incurred for the taxable year which is equal to the amount of
2938 the credit allowable for the taxable year under s. 220.182. This
2939 subparagraph shall expire on the date specified in s. 290.016
2940 for the expiration of the Florida Enterprise Zone Act.
2941 6. The amount taken as a credit under s. 220.195 which is
2942 deductible from gross income in the computation of taxable
2943 income for the taxable year.
2944 7. That portion of assessments to fund a guaranty
2945 association incurred for the taxable year which is equal to the
2946 amount of the credit allowable for the taxable year.
2947 8. In the case of a nonprofit corporation which holds a
2948 pari-mutuel permit and which is exempt from federal income tax
2949 as a farmers’ cooperative, an amount equal to the excess of the
2950 gross income attributable to the pari-mutuel operations over the
2951 attributable expenses for the taxable year.
2952 9. The amount taken as a credit for the taxable year under
2953 s. 220.1895.
2954 10. Up to nine percent of the eligible basis of any
2955 designated project which is equal to the credit allowable for
2956 the taxable year under s. 220.185.
2957 11. Any The amount taken as a credit for the taxable year
2958 under s. 220.1875 or s. 220.1876. The addition in this
2959 subparagraph is intended to ensure that the same amount is not
2960 allowed for the tax purposes of this state as both a deduction
2961 from income and a credit against the tax. This addition is not
2962 intended to result in adding the same expense back to income
2963 more than once.
2964 12. The amount taken as a credit for the taxable year under
2965 s. 220.192.
2966 13. The amount taken as a credit for the taxable year under
2967 s. 220.193.
2968 14. Any portion of a qualified investment, as defined in s.
2969 288.9913, which is claimed as a deduction by the taxpayer and
2970 taken as a credit against income tax pursuant to s. 288.9916.
2971 15. The costs to acquire a tax credit pursuant to s.
2972 288.1254(5) that are deducted from or otherwise reduce federal
2973 taxable income for the taxable year.
2974 16. The amount taken as a credit for the taxable year
2975 pursuant to s. 220.194.
2976 17. The amount taken as a credit for the taxable year under
2977 s. 220.196. The addition in this subparagraph is intended to
2978 ensure that the same amount is not allowed for the tax purposes
2979 of this state as both a deduction from income and a credit
2980 against the tax. The addition is not intended to result in
2981 adding the same expense back to income more than once.
2982 Section 64. Subsection (2) of section 220.186, Florida
2983 Statutes, is amended to read:
2984 220.186 Credit for Florida alternative minimum tax.—
2985 (2) The credit pursuant to this section shall be the amount
2986 of the excess, if any, of the tax paid based upon taxable income
2987 determined pursuant to s. 220.13(2)(k) over the amount of tax
2988 which would have been due based upon taxable income without
2989 application of s. 220.13(2)(k), before application of this
2990 credit without application of any credit under s. 220.1875 or s.
2991 220.1876.
2992 Section 65. Section 220.1876, Florida Statutes, is created
2993 to read:
2994 220.1876 Credit for contributions to eligible charitable
2995 organizations.—
2996 (1) Beginning January 1, 2021, there is allowed a credit of
2997 100 percent of an eligible contribution made to an eligible
2998 charitable organization under s. 402.62 against any tax due for
2999 a taxable year under this chapter after the application of any
3000 other allowable credits by the taxpayer. An eligible
3001 contribution must be made to an eligible charitable organization
3002 on or before the date the taxpayer is required to file a return
3003 pursuant to s. 220.222. The credit granted by this section shall
3004 be reduced by the difference between the amount of federal
3005 corporate income tax, taking into account the credit granted by
3006 this section, and the amount of federal corporate income tax
3007 without application of the credit granted by this section.
3008 (2) A taxpayer who files a Florida consolidated return as a
3009 member of an affiliated group pursuant to s. 220.131(1) may be
3010 allowed the credit on a consolidated return basis; however, the
3011 total credit taken by the affiliated group is subject to the
3012 limitation established under subsection (1).
3013 (3) The provisions of s. 402.62 apply to the credit
3014 authorized by this section.
3015 (4) If a taxpayer applies and is approved for a credit
3016 under s. 402.62 after timely requesting an extension to file
3017 under s. 220.222(2):
3018 (a) The credit does not reduce the amount of tax due for
3019 purposes of the department’s determination as to whether the
3020 taxpayer was in compliance with the requirement to pay tentative
3021 taxes under ss. 220.222 and 220.32.
3022 (b) The taxpayer’s noncompliance with the requirement to
3023 pay tentative taxes shall result in the revocation and
3024 rescindment of any such credit.
3025 (c) The taxpayer shall be assessed for any taxes,
3026 penalties, or interest due from the taxpayer’s noncompliance
3027 with the requirement to pay tentative taxes.
3028 Section 66. Section 402.62, Florida Statutes, is created to
3029 read:
3030 402.62 Children’s Promise Tax Credit.—
3031 (1) DEFINITIONS.—As used in this section, the term:
3032 (a) “Annual tax credit amount” means, for any state fiscal
3033 year, the sum of the amount of tax credits approved under
3034 paragraph (5)(b), including tax credits to be taken under s.
3035 211.0252, s. 212.1833, s. 220.1876, s. 561.1212, or s.
3036 624.51056, which are approved for taxpayers whose taxable years
3037 begin on or after January 1 of the calendar year preceding the
3038 start of the applicable state fiscal year.
3039 (b) “Division” means the Division of Alcoholic Beverages
3040 and Tobacco of the Department of Business and Professional
3041 Regulation.
3042 (c) “Eligible charitable organization” means an
3043 organization designated by the Department of Children and
3044 Families to be eligible to receive funding under this section.
3045 (d) “Eligible contribution” means a monetary contribution
3046 from a taxpayer, subject to the restrictions provided in this
3047 section, to an eligible charitable organization. The taxpayer
3048 making the contribution may not designate a specific child
3049 assisted by the eligible charitable organization as the
3050 beneficiary of the contribution.
3051 (e) “Tax credit cap amount” means the maximum annual tax
3052 credit amount that the Department of Revenue may approve for a
3053 state fiscal year.
3054 (2) CHILDREN’S PROMISE TAX CREDITS; ELIGIBILITY.—
3055 (a) The Department of Children and Families shall designate
3056 as an eligible charitable organization an organization that:
3057 1. Is exempt from federal income taxation under s.
3058 501(c)(3) of the Internal Revenue Code.
3059 2. Is a Florida entity formed under chapter 605, chapter
3060 607, or chapter 617 and whose principal office is located in
3061 this state.
3062 3. Provides services to:
3063 a. Prevent child abuse, neglect, abandonment, or
3064 exploitation;
3065 b. Enhance the safety, permanency, or well-being of
3066 children with child welfare involvement;
3067 c. Assist families with children who have a chronic illness
3068 or physical, intellectual, developmental, or emotional
3069 disability; or
3070 d. Provide workforce development services to families of
3071 children eligible for a federal free or reduced-price meals
3072 program.
3073 4. Has a contract or written referral agreement with, or
3074 reference from, the department, a community-based care lead
3075 agency as defined in s. 409.986, a managing entity as defined in
3076 s. 394.9082, or the Agency for Persons with Disabilities for
3077 services specified in subparagraph 3.
3078 5. Provides to the department accurate information
3079 including, at a minimum, a description of the services provided
3080 by the organization that are eligible for funding under this
3081 section; the number of individuals served through those services
3082 during the last calendar year in total and the number served
3083 during the last calendar year using funding under this section;
3084 basic financial information regarding the organization and
3085 services eligible for funding under this section; outcomes for
3086 such services; and contact information for the organization.
3087 6. Annually submits a statement signed by a current officer
3088 of the organization, under penalty of perjury, that the
3089 organization meets all criteria to qualify as an eligible
3090 charitable organization, has fulfilled responsibilities under
3091 this section for the previous fiscal year if the organization
3092 received any funding through this credit during the previous
3093 year, and intends to fulfill its responsibilities during the
3094 upcoming year.
3095 7. Provides any documentation requested by the department
3096 to verify eligibility as an eligible charitable organization or
3097 compliance with this section.
3098 (b) The department may not designate as an eligible
3099 charitable organization an organization that:
3100 1. Provides abortions, pays for or provides coverage for
3101 abortions, or financially supports any other entity that
3102 provides, pays for, or provides coverage for abortions; or
3103 2. Has received more than 50 percent of its total annual
3104 revenue from the department or the Agency for Persons with
3105 Disabilities, either directly or via a contractor of the
3106 department or agency, in the prior fiscal year.
3107 (3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
3108 An eligible charitable organization that receives a contribution
3109 under this section must:
3110 (a) Conduct background screenings on all volunteers and
3111 staff working directly with children in any program funded under
3112 this section. The background screening shall use level 2
3113 screening standards pursuant to s. 435.04. The department shall
3114 specify requirements for background screening in rule.
3115 (b) Expend 100 percent of any contributions received under
3116 this section for direct services to state residents for the
3117 purposes specified in subparagraph (2)(a)3.
3118 (c) Annually submit to the department:
3119 1. An audit of the eligible charitable organization
3120 conducted by an independent certified public accountant in
3121 accordance with auditing standards generally accepted in the
3122 United States, government auditing standards, and rules adopted
3123 by the Auditor General. The audit report must include a report
3124 on financial statements presented in accordance with generally
3125 accepted accounting principles. The audit report must be
3126 provided to the department within 180 days after completion of
3127 the eligible charitable organization’s fiscal year.
3128 2. A copy of the eligible charitable organization’s most
3129 recent federal Internal Revenue Service Return of Organization
3130 Exempt from Income Tax form (Form 990).
3131 (d) Notify the department within 5 business days after the
3132 eligible charitable organization ceases to meet eligibility
3133 requirements or fails to fulfill its responsibilities under this
3134 section.
3135 (e) Upon receipt of a contribution, the eligible charitable
3136 organization shall provide the taxpayer that made the
3137 contribution with a certificate of contribution. A certificate
3138 of contribution must include the taxpayer’s name and, if
3139 available, federal employer identification number, the amount
3140 contributed, the date of contribution, and the name of the
3141 eligible charitable organization.
3142 (4) RESPONSIBILITIES OF THE DEPARTMENT.—The department
3143 shall:
3144 (a) Annually redesignate eligible charitable organizations
3145 that have complied with all requirements of this section.
3146 (b) Remove the designation of organizations that fail to
3147 meet all requirements of this section. An organization that has
3148 had its designation removed by the department may reapply for
3149 designation as an eligible charitable organization, and the
3150 department shall redesignate such organization if it meets the
3151 requirements of this section and demonstrates through its
3152 application that all factors leading to its previous failure to
3153 meet requirements have been sufficiently addressed.
3154 (c) Publish information about the tax credit program and
3155 eligible charitable organizations on a department website. The
3156 website shall, at a minimum, provide:
3157 1. The requirements and process for becoming designated or
3158 redesignated as an eligible charitable organization.
3159 2. A list of the eligible charitable organizations that are
3160 currently designated by the department and the information
3161 provided under subparagraph (2)(a)5. regarding each eligible
3162 charitable organization.
3163 3. The process for a taxpayer to select an eligible
3164 charitable organization as the recipient of funding through a
3165 tax credit.
3166 (d) Compel the return of funds that are provided to an
3167 eligible charitable organization that fails to comply with the
3168 requirements of this section. Eligible charitable organizations
3169 that are subject to return of funds are ineligible to receive
3170 funding under this section for a period 10 years after final
3171 agency action to compel the return of funding.
3172 (5) CHILDREN’S PROMISE TAX CREDITS; APPLICATIONS,
3173 TRANSFERS, AND LIMITATIONS.—
3174 (a) The tax credit cap amount is $5 million in each state
3175 fiscal year.
3176 (b) Beginning October 1, 2020, a taxpayer may submit an
3177 application to the Department of Revenue for a tax credit or
3178 credits to be taken under one or more of s. 211.0252, s.
3179 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056.
3180 1. The taxpayer shall specify in the application each tax
3181 for which the taxpayer requests a credit and the applicable
3182 taxable year for a credit under s. 220.1876 or s. 624.51056 or
3183 the applicable state fiscal year for a credit under s. 211.0252,
3184 s. 212.1833, or s. 561.1212. For purposes of s. 220.1876, a
3185 taxpayer may apply for a credit to be used for a prior taxable
3186 year before the date the taxpayer is required to file a return
3187 for that year pursuant to s. 220.222. For purposes of s.
3188 624.51056, a taxpayer may apply for a credit to be used for a
3189 prior taxable year before the date the taxpayer is required to
3190 file a return for that prior taxable year pursuant to ss.
3191 624.509 and 624.5092. The application must specify the eligible
3192 charitable organization to which the proposed contribution will
3193 be made. The Department of Revenue shall approve tax credits on
3194 a first-come, first-served basis and must obtain the division’s
3195 approval before approving a tax credit under s. 561.1212.
3196 2. Within 10 days after approving or denying an
3197 application, the Department of Revenue shall provide a copy of
3198 its approval or denial letter to the eligible charitable
3199 organization specified by the taxpayer in the application.
3200 (c) If a tax credit approved under paragraph (b) is not
3201 fully used within the specified state fiscal year for credits
3202 under s. 211.0252, s. 212.1833, or s. 561.1212 or against taxes
3203 due for the specified taxable year for credits under s. 220.1876
3204 or s. 624.51056 because of insufficient tax liability on the
3205 part of the taxpayer, the unused amount shall be carried forward
3206 for a period not to exceed 10 years. For purposes of s.
3207 220.1876, a credit carried forward may be used in a subsequent
3208 year after applying the other credits and unused carryovers in
3209 the order provided in s. 220.02(8).
3210 (d) A taxpayer may not convey, transfer, or assign an
3211 approved tax credit or a carryforward tax credit to another
3212 entity unless all of the assets of the taxpayer are conveyed,
3213 assigned, or transferred in the same transaction. However, a tax
3214 credit under s. 211.0252, s. 212.1833, s. 220.1876, s. 561.1212,
3215 or s. 624.51056 may be conveyed, transferred, or assigned
3216 between members of an affiliated group of corporations if the
3217 type of tax credit under s. 211.0252, s. 212.1833, s. 220.1876,
3218 s. 561.1212, or s. 624.51056 remains the same. A taxpayer shall
3219 notify the Department of Revenue of its intent to convey,
3220 transfer, or assign a tax credit to another member within an
3221 affiliated group of corporations. The amount conveyed,
3222 transferred, or assigned is available to another member of the
3223 affiliated group of corporations upon approval by the Department
3224 of Revenue. The Department of Revenue shall obtain the
3225 division’s approval before approving a conveyance, transfer, or
3226 assignment of a tax credit under s. 561.1212.
3227 (e) Within any state fiscal year, a taxpayer may rescind
3228 all or part of a tax credit approved under paragraph (b). The
3229 amount rescinded shall become available for that state fiscal
3230 year to another eligible taxpayer as approved by the Department
3231 of Revenue if the taxpayer receives notice from the Department
3232 of Revenue that the rescindment has been accepted by the
3233 Department of Revenue. The Department of Revenue must obtain the
3234 division’s approval before accepting the rescindment of a tax
3235 credit under s. 561.1212. Any amount rescinded under this
3236 paragraph shall become available to an eligible taxpayer on a
3237 first-come, first-served basis based on tax credit applications
3238 received after the date the rescindment is accepted by the
3239 Department of Revenue.
3240 (f) Within 10 days after approving or denying the
3241 conveyance, transfer, or assignment of a tax credit under
3242 paragraph (d), or the rescindment of a tax credit under
3243 paragraph (e), the Department of Revenue shall provide a copy of
3244 its approval or denial letter to the eligible charitable
3245 organization specified by the taxpayer. The Department of
3246 Revenue shall also include the eligible charitable organization
3247 specified by the taxpayer on all letters or correspondence of
3248 acknowledgment for tax credits under s. 212.1833.
3249 (g) For purposes of calculating the underpayment of
3250 estimated corporate income taxes under s. 220.34 and tax
3251 installment payments for taxes on insurance premiums or
3252 assessments under s. 624.5092, the final amount due is the
3253 amount after credits earned under s. 220.1876 or s. 624.51056
3254 for contributions to eligible charitable organizations are
3255 deducted.
3256 1. For purposes of determining if a penalty or interest
3257 under s. 220.34(2)(d)1. shall be imposed for underpayment of
3258 estimated corporate income tax, a taxpayer may, after earning a
3259 credit under s. 220.1876, reduce any estimated payment in that
3260 taxable year by the amount of the credit.
3261 2. For purposes of determining if a penalty under s.
3262 624.5092 shall be imposed, an insurer, after earning a credit
3263 under s. 624.51056 for a taxable year, may reduce any
3264 installment payment for such taxable year of 27 percent of the
3265 amount of the net tax due as reported on the return for the
3266 preceding year under s. 624.5092(2)(b) by the amount of the
3267 credit.
3268 (6) PRESERVATION OF CREDIT.—If any provision or portion of
3269 this section, s. 211.0252, s. 212.1833, s. 220.1876, s.
3270 561.1212, or s. 624.51056 or the application thereof to any
3271 person or circumstance is held unconstitutional by any court or
3272 is otherwise declared invalid, the unconstitutionality or
3273 invalidity shall not affect any credit earned under s. 211.0252,
3274 s. 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056 by any
3275 taxpayer with respect to any contribution paid to an eligible
3276 charitable organization before the date of a determination of
3277 unconstitutionality or invalidity. The credit shall be allowed
3278 at such time and in such a manner as if a determination of
3279 unconstitutionality or invalidity had not been made, provided
3280 that nothing in this subsection by itself or in combination with
3281 any other provision of law shall result in the allowance of any
3282 credit to any taxpayer in excess of one dollar of credit for
3283 each dollar paid to an eligible charitable organization.
3284 (7) ADMINISTRATION; RULES.—
3285 (a) The Department of Revenue, the division, and the
3286 department may develop a cooperative agreement to assist in the
3287 administration of this section, as needed.
3288 (b) The Department of Revenue may adopt rules necessary to
3289 administer this section and ss. 211.0252, 212.1833, 220.1876,
3290 561.1212, and 624.51056, including rules establishing
3291 application forms, procedures governing the approval of tax
3292 credits and carryforward tax credits under subsection (5), and
3293 procedures to be followed by taxpayers when claiming approved
3294 tax credits on their returns.
3295 (c) The division may adopt rules necessary to administer
3296 its responsibilities under this section and s. 561.1212.
3297 (d) The department may adopt rules necessary to administer
3298 this section, including, but not limited to, rules establishing
3299 application forms for organizations seeking designation as
3300 eligible charitable organizations under this act.
3301 (e) Notwithstanding any provision of s. 213.053 to the
3302 contrary, sharing information with the division related to this
3303 tax credit is considered the conduct of the Department of
3304 Revenue’s official duties as contemplated in s. 213.053(8)(c),
3305 and the Department of Revenue and the division are specifically
3306 authorized to share information as needed to administer this
3307 program.
3308 Section 67. Section 561.1212, Florida Statutes, is created
3309 to read:
3310 561.1212 Credit for contributions to eligible charitable
3311 organizations.—Beginning January 1, 2021, there is allowed a
3312 credit of 100 percent of an eligible contribution made to an
3313 eligible charitable organization under s. 402.62 against any tax
3314 due under s. 563.05, s. 564.06, or s. 565.12, except excise
3315 taxes imposed on wine produced by manufacturers in this state
3316 from products grown in this state. However, a credit allowed
3317 under this section may not exceed 90 percent of the tax due on
3318 the return on which the credit is taken. For purposes of the
3319 distributions of tax revenue under ss. 561.121 and 564.06(10),
3320 the division shall disregard any tax credits allowed under this
3321 section to ensure that any reduction in tax revenue received
3322 that is attributable to the tax credits results only in a
3323 reduction in distributions to the General Revenue Fund. The
3324 provisions of s. 402.62 apply to the credit authorized by this
3325 section.
3326 Section 68. Section 624.51056, Florida Statutes, is created
3327 to read:
3328 624.51056 Credit for contributions to eligible charitable
3329 organizations.—
3330 (1) Beginning January 1, 2021, there is allowed a credit of
3331 100 percent of an eligible contribution made to an eligible
3332 charitable organization under s. 402.62 against any tax due for
3333 a taxable year under s. 624.509(1) after deducting from such tax
3334 deductions for assessments made pursuant to s. 440.51; credits
3335 for taxes paid under ss. 175.101 and 185.08; credits for income
3336 taxes paid under chapter 220; and the credit allowed under s.
3337 624.509(5), as such credit is limited by s. 624.509(6). An
3338 eligible contribution must be made to an eligible charitable
3339 organization on or before the date the taxpayer is required to
3340 file a return pursuant to ss. 624.509 and 624.5092. An insurer
3341 claiming a credit against premium tax liability under this
3342 section shall not be required to pay any additional retaliatory
3343 tax levied under s. 624.5091 as a result of claiming such
3344 credit. Section 624.5091 does not limit such credit in any
3345 manner.
3346 (2) Section 402.62 applies to the credit authorized by this
3347 section.
3348 Section 69. The Department of Revenue is authorized, and
3349 all conditions are deemed met, to adopt emergency rules under s.
3350 120.54(4), Florida Statutes, for the purpose of implementing
3351 provisions related to the Children’s Promise Tax Credit created
3352 in this act. Notwithstanding any other provision of law,
3353 emergency rules adopted under this section are effective for 6
3354 months after adoption and may be renewed during the pendency of
3355 procedures to adopt permanent rules addressing the subject of
3356 the emergency rules.
3357 Section 70. For the 2020-2021 fiscal year, the sum of
3358 $208,000 in nonrecurring funds is appropriated from the General
3359 Revenue Fund to the Department of Revenue for the purpose of
3360 implementing the provisions related to the Children’s Promise
3361 Tax Credit created in this act.
3362 Section 71. The Florida Institute for Child Welfare shall
3363 analyze the use of funding provided by the tax credit authorized
3364 under s. 402.62 and submit a report to the Governor, the
3365 President of the Senate, and the Speaker of the House of
3366 Representatives by October 31, 2024. The report shall, at a
3367 minimum, include the total funding amount and categorize the
3368 funding by type of program, describe the programs that were
3369 funded, and assess the outcomes that were achieved using the
3370 funding.
3371 Section 72. For the 2020-2021 fiscal year, the sum of
3372 $72,500 in nonrecurring funds is appropriated from the General
3373 Revenue Fund to the Department of Revenue to implement the
3374 amendments to s. 212.031, Florida Statutes, made by this act.
3375 Section 73. The Division of Law Revision is directed to
3376 replace the phrase “the effective date of this act” wherever it
3377 occurs in this act with the date this act becomes a law.
3378 Section 74. (1) The Department of Revenue is authorized,
3379 and all conditions are deemed met, to adopt emergency rules
3380 pursuant to s. 120.54(4), Florida Statutes, for the purpose of
3381 implementing the changes made by this act to ss. 206.05,
3382 206.8741, 206.90, 212.05, 212.134, 212.181, 213.21, and
3383 220.1105, Florida Statutes. Notwithstanding any other provision
3384 of law, emergency rules adopted pursuant to this subsection are
3385 effective for 6 months after adoption and may be renewed during
3386 the pendency of procedures to adopt permanent rules addressing
3387 the subject of the emergency rules.
3388 (2) This section shall take effect upon this act becoming a
3389 law.
3390 Section 75. Except as otherwise expressly provided in this
3391 act, and except for this section, which shall take effect upon
3392 this act becoming a law, this act shall take effect July 1,
3393 2020.
3394
3395 ================= T I T L E A M E N D M E N T ================
3396 And the title is amended as follows:
3397 Delete everything before the enacting clause
3398 and insert:
3399 A bill to be entitled
3400 An act relating to taxation; amending s. 189.033,
3401 F.S.; defining the term “disproportionally affected
3402 county”; conforming a provision to changes made by the
3403 act; amending s. 192.001, F.S.; revising the
3404 definition of the term “inventory” for property tax
3405 purposes; defining the terms “heavy equipment rental
3406 dealer” and “short-term rental”; revising the
3407 definition of the term “tangible personal property” to
3408 specify the conditions under which certain
3409 construction work constructed or installed by certain
3410 electric utilities is deemed substantially completed;
3411 creating s. 193.019, F.S.; defining the terms
3412 “department” and “hospital”; requiring county property
3413 appraisers to annually calculate and submit to the
3414 Department of Revenue the valuation of certain
3415 property tax exemptions granted to property owned by
3416 hospitals; requiring hospitals to submit certain
3417 information to the department within a certain
3418 timeframe; specifying requirements for the department;
3419 requiring the department to adopt a form by rule;
3420 creating s. 193.1557, F.S.; extending the timeframe
3421 within which certain changes to property damaged or
3422 destroyed by Hurricane Michael must commence to
3423 prevent the assessed value of the property from
3424 increasing; providing applicability; providing for
3425 future repeal; amending s. 194.011, F.S.; revising
3426 requirements for certain community associations in
3427 providing notice to unit owners of an intent to
3428 petition the value adjustment board; decreasing the
3429 minimum period for a unit owner to elect to opt out of
3430 a petition; authorizing such community associations to
3431 represent, prosecute on behalf of, and defend their
3432 unit owners in certain proceedings; making clarifying
3433 changes; providing construction and applicability;
3434 amending s. 194.035, F.S.; specifying circumstances
3435 under which a special magistrate’s appraisal may not
3436 be submitted as evidence to a value adjustment board;
3437 amending s. 194.181, F.S.; revising and specifying
3438 parties to a tax suit involving condominium
3439 associations or cooperative associations; specifying
3440 requirements for such associations in notifying and
3441 advising unit owners relating to certain proceedings;
3442 providing construction; amending s. 195.073, F.S.;
3443 revising the property classifications for certain
3444 multifamily housing and commercial and industrial
3445 properties; amending s. 195.096, F.S.; revising
3446 requirements for the Department of Revenue’s review
3447 and publication of findings of county assessment
3448 rolls; amending s. 196.173, F.S.; revising the
3449 military operations that qualify certain
3450 servicemembers for an additional ad valorem tax
3451 exemption; providing applicability; revising the
3452 deadlines for applying for additional ad valorem tax
3453 exemptions for certain servicemembers for a specified
3454 tax year; authorizing a property appraiser to grant an
3455 exemption for an untimely filed application if certain
3456 conditions are met; providing procedures for an
3457 applicant to file a petition with the value adjustment
3458 board if an application is denied; providing
3459 applicability; amending s. 196.1978, F.S.; providing
3460 applicability of the affordable housing property tax
3461 exemption to vacant units if certain conditions are
3462 met; providing retroactive operation; providing
3463 legislative intent relating to ownership of exempt
3464 property by certain limited liability companies;
3465 providing applicability of the tax exemption, under
3466 certain circumstances, to certain units occupied by
3467 natural persons or families whose income no longer
3468 meets income limits; exempting, rather than providing
3469 a discount, from ad valorem taxation for certain
3470 multifamily project property; conforming provisions to
3471 changes made by the act; amending s. 196.198, F.S.;
3472 exempting certain property owned by a house of public
3473 worship and used by an educational institution from ad
3474 valorem taxes; providing construction and
3475 applicability; exempting land, buildings, and real
3476 property improvements used exclusively for educational
3477 purposes from ad valorem taxes if certain criteria are
3478 met; providing that the educational institution shall
3479 receive the full benefit of the exemption; requiring
3480 the property owner to make certain disclosures to the
3481 educational institution; amending s. 200.065, F.S.;
3482 authorizing a property appraiser in a county for which
3483 the Governor has declared a state of emergency to post
3484 notices of proposed property taxes on its website if
3485 mailing the notice is not possible; providing for an
3486 extension of sending the notice during such state of
3487 emergency; specifying a duty of the property
3488 appraiser; specifying hearing advertisement
3489 requirements for multicounty taxing authorities under
3490 certain circumstances; specifying procedures and
3491 requirements for taxing authorities, counties, and
3492 school districts for hearings and notices in the event
3493 of a state of emergency; amending s. 200.069, F.S.;
3494 specifying a limitation on information that property
3495 appraisers may include in the notice of ad valorem
3496 taxes and non-ad valorem assessments; amending s.
3497 202.12, F.S.; reducing the tax rates applied to the
3498 sale of communications services and the retail sale of
3499 direct-to-home satellite services; amending ss.
3500 202.12001 and 203.001, F.S.; conforming provisions to
3501 changes made by the act; amending s. 206.05, F.S.;
3502 increasing the maximum bond the department may require
3503 from a terminal supplier, importer, exporter, or
3504 wholesaler of motor fuel; amending s. 206.8741, F.S.;
3505 revising a penalty for failure to provide or post a
3506 notice relating to dyed diesel fuel; amending s.
3507 206.90, F.S.; increasing the maximum bond the
3508 department may require from a terminal supplier,
3509 importer, exporter, or wholesaler of diesel fuel;
3510 amending s. 212.031, F.S.; reducing the tax levied on
3511 rental or license fees charged for the use of real
3512 property; amending s. 212.04, F.S.; exempting Formula
3513 1 Grand Prix admissions from the admissions tax;
3514 amending s. 212.05, F.S.; revising timeframes for
3515 certain documentation to be provided to the department
3516 for the purposes of a sales tax exemption for the sale
3517 of certain boats and aircraft; specifying the
3518 applicable sales tax rate on the sale of a new mobile
3519 home; defining the term “new mobile home”; amending s.
3520 212.055, F.S.; specifying a limitation on the duration
3521 of a charter county and regional transportation system
3522 surtax levied pursuant to a referendum held on or
3523 after a certain date; requiring that resolutions to
3524 approve a school capital outlay surtax include a
3525 statement relating to the sharing of revenues with
3526 eligible charter schools in a specified manner;
3527 specifying authorized uses of surtax revenues shared
3528 with charter schools; providing an accounting
3529 requirement for charter schools; specifying the
3530 eligibility of charter schools; requiring that
3531 unencumbered funds revert to the sponsor under certain
3532 circumstances; providing applicability; amending s.
3533 212.08, F.S.; providing a sales tax exemption for
3534 certain aircraft equipment used as part of certain
3535 governmental contracts; providing a use tax exemption
3536 for certain aircraft owned by nonresidents and used in
3537 service of certain governmental contracts; providing
3538 construction; providing a sales tax exemption for
3539 parts and accessories necessary for the continued
3540 operation of certain industrial machinery or
3541 equipment; creating s. 212.134, F.S.; specifying
3542 requirements for payment settlement entities, or their
3543 electronic payment facilitators or contracted third
3544 parties, in submitting information returns to the
3545 department; defining the term “payment settlement
3546 entity”; providing penalties; authorizing the
3547 department’s executive director or his or her designee
3548 to waive penalties under certain circumstances;
3549 creating s. 212.181, F.S.; specifying requirements for
3550 counties and the department in updating certain
3551 databases and determining business addresses for sales
3552 tax purposes; specifying a requirement for certain
3553 counties imposing a tourist development tax; providing
3554 procedures and requirements for correcting certain
3555 misallocations of certain tax distributions; providing
3556 construction; authorizing the department to adopt
3557 rules; amending s. 212.20, F.S.; extending the period
3558 of distribution of sales tax proceeds to the
3559 professional golf hall of fame; creating s. 215.179,
3560 F.S.; prohibiting an owner of a public building or the
3561 owner’s employee from seeking, accepting, or
3562 soliciting consideration for providing a certain
3563 allocation letter relating to energy efficient
3564 commercial building property; specifying a requirement
3565 for signing and returning the allocation letter;
3566 requiring certain persons to file an allocation
3567 request to the Department of Financial Services;
3568 providing construction; creating s. 213.0537, F.S.;
3569 authorizing the department to provide certain official
3570 correspondence to taxpayers electronically upon the
3571 affirmative request of the taxpayer; providing
3572 construction; defining terms; amending s. 213.21,
3573 F.S.; providing that the period for filing a claim for
3574 certain refunds is tolled during a period in which a
3575 taxpayer is engaged in certain informal conference
3576 procedures; amending s. 220.1105, F.S.; revising the
3577 definition of the term “final tax liability” for
3578 certain purposes; providing for retroactive
3579 application; amending s. 220.1845, F.S.; increasing,
3580 for a specified fiscal year, the total amount of
3581 contaminated site rehabilitation tax credits; creating
3582 s. 220.197, F.S.; defining the term “NAICS”; providing
3583 a credit against the corporate income tax, for a
3584 specified amount and for a specified taxable year, for
3585 taxpayers classified in the sales financing or
3586 passenger car rental or leasing industries which meet
3587 certain criteria; providing for retroactive operation;
3588 amending s. 288.106, F.S.; authorizing a qualified
3589 target industry business located in a county affected
3590 by Hurricane Michael to submit a request to the
3591 Department of Economic Opportunity for an economic
3592 recovery extension in lieu of a tax refund claim
3593 scheduled to be submitted during a specified
3594 timeframe; authorizing the Department of Economic
3595 Opportunity to waive certain requirements during a
3596 specified timeframe; requiring the Department of
3597 Economic Opportunity to state any waiver in writing;
3598 providing that certain businesses are eligible for a
3599 specified tax refund payment; defining the term
3600 “county affected by Hurricane Michael”; deleting
3601 obsolete provisions; deleting a provision relating to
3602 the future expiration of certification for the tax
3603 refund program for qualified target industry
3604 businesses; amending s. 288.1168, F.S.; extending the
3605 repeal date of provisions relating to the professional
3606 golf hall of fame facility; amending s. 319.32, F.S.;
3607 requiring a tax collector to determine additional
3608 service charges to be collected by privately owned
3609 license plate agents; requiring that such service
3610 charges be itemized and disclosed to the person paying
3611 the service charge; requiring the license plate agent
3612 to enter into a certain contract with the tax
3613 collector; amending s. 320.03, F.S.; specifying
3614 requirements for the Department of Highway Safety and
3615 Motor Vehicles relating to certain data access and
3616 interface functionality; requiring the Department of
3617 Highway Safety and Motor Vehicles, county tax
3618 collectors, and certain vendors to enter into certain
3619 memorandums of understanding; amending ss. 320.04 and
3620 328.72, F.S.; requiring a tax collector to determine
3621 additional service charges to be collected by
3622 privately owned license plate agents; requiring that
3623 such service charges be itemized and disclosed to the
3624 person paying the service charge; requiring the
3625 license plate agent to enter into a certain contract
3626 with the tax collector; amending s. 328.73, F.S.;
3627 specifying requirements for the Department of Highway
3628 Safety and Motor Vehicles relating to certain data
3629 access and interface functionality; requiring the
3630 Department of Highway Safety and Motor Vehicles and
3631 certain vendors to enter into certain memorandums of
3632 understanding; amending s. 376.30781, F.S.;
3633 increasing, for a specified fiscal year, the total
3634 amount of tax credits for the rehabilitation of
3635 drycleaning-solvent-contaminated sites and brownfield
3636 sites in designated brownfield areas; amending s.
3637 413.4021, F.S.; increasing the percentage of revenues
3638 collected from the tax collection enforcement
3639 diversion program which must be distributed for
3640 specified purposes; amending s. 443.163, F.S.;
3641 specifying that Employers Quarterly Reports filed with
3642 the Department of Economic Opportunity by certain
3643 employers must include any corrections; deleting an
3644 additional filing requirement for certain persons;
3645 revising penalties for employers failing to properly
3646 file the report or failing to properly remit
3647 contributions or reimbursements; revising criteria for
3648 requesting a waiver of a penalty with the tax
3649 collection service provider; amending s. 626.932,
3650 F.S.; decreasing the rate of the surplus lines tax;
3651 revising the applicable tax on certain surplus lines
3652 policies; requiring surplus lines agents to report
3653 certain information to the Florida Surplus Lines
3654 Service Office; amending s. 718.111, F.S.; revising a
3655 condominium association’s authority as a party in
3656 certain tax suits; providing construction and
3657 applicability; amending s. 1013.64, F.S.; providing
3658 that educational facilities and sites funded solely
3659 through local impact fees are exempt from certain
3660 prohibited uses of funds; amending chapter 2018-6,
3661 L.O.F.; providing retroactive applicability of a
3662 certain amendment to the credit carryforward period
3663 under the Florida Tax Credit Scholarship Program;
3664 providing sales tax exemptions for certain clothing,
3665 wallets, bags, school supplies, personal computers,
3666 and personal computer-related accessories during a
3667 certain timeframe; defining terms; specifying
3668 locations where the exemptions do not apply;
3669 authorizing certain dealers to opt out of
3670 participating in the exemptions, subject to certain
3671 conditions; authorizing the department to adopt
3672 emergency rules; providing an appropriation; providing
3673 sales tax exemptions for certain disaster preparedness
3674 supplies during a certain timeframe; specifying
3675 locations where the exemptions do not apply; creating
3676 ss. 211.0252 and 212.1833, F.S.; providing credits
3677 against oil and gas production taxes and sales taxes
3678 payable by direct pay permit holders, respectively,
3679 under the Children’s Promise Tax Credit; specifying
3680 requirements and procedures for, and limitations on,
3681 the credits; amending s. 220.02, F.S.; specifying the
3682 order in which the corporate income tax credit under
3683 the Children’s Promise Tax Credit is applied; amending
3684 s. 220.13, F.S.; revising the definition of the term
3685 “adjusted federal income”; amending s. 220.186, F.S.;
3686 revising the calculation of the corporate income tax
3687 credit for the Florida alternative minimum tax;
3688 creating s. 220.1876, F.S.; providing a credit against
3689 the corporate income tax under the Children’s Promise
3690 Tax Credit; specifying requirements and procedures
3691 for, and limitations on, the credit; creating s.
3692 402.62, F.S.; creating the Children’s Promise Tax
3693 Credit; defining terms; specifying requirements for
3694 the Department of Children and Families in designating
3695 eligible charitable organizations; specifying
3696 requirements for eligible charitable organizations
3697 receiving contributions; specifying duties of the
3698 Department of Children and Families; specifying a
3699 limitation on, and application procedures for, the tax
3700 credit; specifying requirements and procedures for,
3701 and restrictions on, the carryforward, conveyance,
3702 transfer, assignment, and rescindment of credits;
3703 specifying requirements and procedures for the
3704 department; providing construction; authorizing the
3705 department, the Department of Children and Families,
3706 and the Division of Alcoholic Beverages and Tobacco of
3707 the Department of Business and Professional Regulation
3708 to develop a cooperative agreement and adopt rules;
3709 authorizing certain interagency information-sharing;
3710 creating ss. 561.1212 and 624.51056, F.S.; providing
3711 credits against excise taxes on certain alcoholic
3712 beverages and the insurance premium tax, respectively,
3713 under the Children’s Promise Tax Credit; specifying
3714 requirements and procedures for, and limitations on,
3715 the credits; authorizing the department to adopt
3716 emergency rules to implement provisions related to the
3717 Children’s Promise Tax Credit; providing an
3718 appropriation; requiring the Florida Institute for
3719 Child Welfare to provide a specified report to the
3720 Governor and the Legislature by a specified date;
3721 providing an appropriation; providing a directive to
3722 the Division of Law Revision; authorizing the
3723 department to adopt emergency rules for certain
3724 purposes; providing effective dates.