Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 116
       
       
       
       
       
       
                                Ì456700xÎ456700                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/14/2023           .                                
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       The Committee on Commerce and Tourism (Rodriguez) recommended
       the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 40 - 52
    4  and insert:
    5         1. As used in this paragraph, the term:
    6         a. “Private investigation services” has the same meaning as
    7  the term “private investigation” as defined in s. 493.6101(17).
    8         b. “Small private investigative agency” means a private
    9  investigator licensed under s. 493.6201 which:
   10         (I) Employs three or fewer full-time or part-time
   11  employees, including those performing services pursuant to an
   12  employee leasing arrangement as defined in s. 468.520(4), in
   13  total; and
   14         (II) During the previous calendar year, performed private
   15  investigation services otherwise taxable under this chapter in
   16  which the charges for the services performed were less than
   17  $150,000 for all its businesses related through common
   18  ownership.
   19         2. The sale of private investigation services by a small
   20  private investigative agency to a client is exempt from the tax
   21  imposed by this chapter.
   22         3. The exemption provided by this paragraph may not apply
   23  in the first calendar year a small private investigative agency
   24  conducts sales of private investigation services taxable under
   25  this chapter.
   26  
   27  ================= T I T L E  A M E N D M E N T ================
   28  And the title is amended as follows:
   29         Delete lines 2 - 6
   30  and insert:
   31         An act relating to taxation of investigation services;
   32         amending s. 212.08, F.S.; defining the terms “private
   33         investigation services” and “small private
   34         investigative agency”; providing a sales tax exemption
   35         for the sale of private investigation services by a
   36         small private investigative agency to a client;
   37         providing applicability;