Florida Senate - 2023                   (Proposed Bill) SPB 7062
       
       
        
       FOR CONSIDERATION By the Committee on Finance and Tax
       
       
       
       
       
       593-03805A-23                                         20237062pb
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 125.01, F.S.;
    3         prohibiting a county from levying special assessments
    4         on certain lands; deleting exceptions; deleting the
    5         definition of the term “agricultural pole barn”;
    6         amending ss. 125.0104 and 125.0108, F.S.; requiring
    7         that a referendum to reenact an expiring tourist
    8         development tax or tourist impact tax, respectively,
    9         be held at a general election; limiting the occurrence
   10         of such a referendum; amending s. 125.901, F.S.;
   11         requiring that a referendum to approve a millage rate
   12         increase for a children’s services independent special
   13         district property tax be held at a general election;
   14         limiting the occurrence of such a referendum; amending
   15         s. 212.055, F.S.; requiring that a referendum to
   16         reenact a local government discretionary sales surtax
   17         be held at a general election; limiting the occurrence
   18         of such a referendum; amending ss. 336.021 and
   19         336.025, F.S.; requiring that a referendum to adopt,
   20         amend, or reenact a ninth-cent fuel tax or local
   21         option fuel taxes, respectively, be held at a general
   22         election; limiting the occurrence of a referendum to
   23         reenact such a tax; amending s. 196.081, F.S.;
   24         specifying that certain permanently and totally
   25         disabled veterans or their surviving spouses are
   26         entitled to, rather than may receive, a prorated
   27         refund of ad valorem taxes paid under certain
   28         circumstances; making clarifying changes relating to
   29         the transfer of homestead tax exemptions by surviving
   30         spouses of certain veterans and first responders;
   31         providing construction; expanding eligibility for the
   32         prorated refund; removing a limitation on when certain
   33         surviving spouses are exempt from a specified tax;
   34         exempting from ad valorem taxation the homestead
   35         property of the surviving spouse of a first responder
   36         who dies in the line of duty while employed by the
   37         Federal Government; expanding the definition of the
   38         term “first responder” to include certain federal law
   39         enforcement officers; providing applicability;
   40         amending s. 196.196, F.S.; making a technical change;
   41         providing construction relating to tax-exempt property
   42         used for a religious purpose; amending s. 196.198,
   43         F.S.; adding circumstances under which certain
   44         property used exclusively for educational purposes is
   45         deemed owned by an educational institution; specifying
   46         requirements for such educational institutions and
   47         property owners; amending s. 197.319, F.S.; revising
   48         definitions; revising requirements for applying for
   49         property tax refunds due to catastrophic events;
   50         revising duties of property appraisers and tax
   51         collectors; making technical changes; providing
   52         applicability; amending ss. 199.145 and 201.08, F.S.;
   53         providing requirements for taxation of specified loans
   54         in certain circumstances; amending s. 201.21, F.S.;
   55         conforming provisions to changes made by the act;
   56         exempting from documentary stamp taxes certain
   57         documents in connection with the sale of alarm
   58         systems; amending s. 202.19, F.S.; revising the name
   59         of the discretionary communications services tax;
   60         requiring that a certain tax remain the same rate as
   61         it was on a specified past date until a specified
   62         future date; prohibiting a certain tax passed after a
   63         specified date from being added to the local
   64         communications service tax until a future date;
   65         amending s. 206.9952, F.S.; conforming provisions to
   66         changes made by the act; amending s. 206.9955, F.S.;
   67         delaying the effective date of certain taxes on
   68         natural gas fuel; amending s. 206.996, F.S.;
   69         conforming a provision to changes made by the act;
   70         amending s. 212.08, F.S.; defining the term “renewable
   71         natural gas”; providing a sales tax exemption for the
   72         purchase of certain machinery and equipment relating
   73         to renewable natural gas; requiring purchasers of such
   74         machinery and equipment to furnish the vendor with a
   75         certain affidavit; providing an exception; providing
   76         penalties, including a criminal penalty; authorizing
   77         the Department of Revenue to adopt rules; exempting
   78         the purchase of specified baby and toddler products
   79         from the sales and use tax; providing a presumption;
   80         exempting the sale for human use of diapers,
   81         incontinence undergarments, incontinence pads, and
   82         incontinence liners from the sales and use tax;
   83         exempting the sale of oral hygiene products from the
   84         sales and use tax; defining the term “oral hygiene
   85         products”; exempting the sale of certain firearm
   86         safety devices from the sales and use tax; amending s.
   87         212.12, F.S.; revising the amount of a sales tax
   88         collection allowance for certain dealers; amending s.
   89         212.20, F.S.; requiring the Department of Revenue to
   90         distribute funds to the Florida Agricultural
   91         Promotional Campaign Trust Fund; providing for future
   92         repeal; creating s. 550.09516, F.S.; providing for a
   93         credit for thoroughbred racing permitholders;
   94         requiring the Florida Gaming Control Commission to
   95         require sufficient documentation; authorizing
   96         permitholders to apply the credits monthly beginning
   97         on a specified annual date to certain taxes and fees;
   98         providing for expiration of credits; authorizing the
   99         commission to adopt rules; amending s. 571.26, F.S.;
  100         requiring that certain funds be held separately in the
  101         trust fund for certain purposes; providing for the
  102         future expiration and reversion of specified statutory
  103         text; creating s. 571.265, F.S.; defining the terms
  104         “association” and “permitholder”; requiring that
  105         certain funds deposited into the trust fund be used
  106         for a specified purpose; providing for carryover of
  107         unused funds; specifying requirements for the use and
  108         distribution of funds; requiring recipients to submit
  109         a report; providing for future repeal; amending s.
  110         213.053, F.S.; authorizing the Department of Revenue
  111         to provide certain information to the Department of
  112         Environmental Protection, the Division of Historical
  113         Resources of the Department of State, and the Federal
  114         Government; creating s. 220.199, F.S.; defining terms;
  115         providing a corporate income tax credit to developers
  116         and homebuilders for certain graywater systems
  117         purchased during the taxable year; providing a cap on
  118         the amount of the tax credit per system; specifying
  119         information the developer or homebuilder must provide
  120         to the Department of Environmental Protection;
  121         requiring the Department of Environmental Protection
  122         to certify to the applicant and the Department of
  123         Revenue its determination of an applicant’s
  124         eligibility for the tax credit within a specified
  125         timeframe; authorizing tax credits to be carried
  126         forward for up to a specified number of years;
  127         requiring the Department of Revenue and the Department
  128         of Environmental Protection to adopt rules; amending
  129         s. 220.02, F.S.; revising the order in which credits
  130         are applied against the corporate income tax or
  131         franchise tax; amending s. 220.13, F.S.; requiring the
  132         addition of amounts taken for certain credits to
  133         taxable income; amending s. 220.1845, F.S.;
  134         authorizing additional amounts of contaminated site
  135         rehabilitation tax credits which may be granted for
  136         each fiscal year and for a specified timeframe;
  137         providing for future repeal; amending s. 376.30781,
  138         F.S.; authorizing additional amounts of tax credits
  139         for the rehabilitation of drycleaning-solvent
  140         contaminated sites and brownfield sites in designated
  141         brownfield areas which may be granted for each fiscal
  142         year and for a specified timeframe; providing for
  143         future repeal; creating s. 220.197, F.S.; providing a
  144         short title; defining terms; providing a credit
  145         against the state corporate income tax and the
  146         insurance premium tax for qualified expenses in
  147         rehabilitating certain historic structures; specifying
  148         eligibility requirements for the tax credit;
  149         specifying requirements for taxpayers claiming or
  150         transferring tax credits; specifying requirements for
  151         the Division of Historical Resources of the Department
  152         of State for evaluating and certifying applications
  153         for tax credits; specifying the allowable amounts of
  154         tax credits; providing construction; authorizing the
  155         carryforward, sale, and transfer of tax credits
  156         subject to certain requirements and limitations;
  157         providing the Department of Revenue and the division
  158         audit and examination powers for specified purposes;
  159         requiring the return of forfeited tax credits under
  160         certain circumstances; providing penalties; requiring
  161         the division to provide specified annual reports to
  162         the Legislature; providing duties of the Department of
  163         Revenue; providing applicability; authorizing the
  164         Department of Revenue and the division to adopt rules;
  165         amending s. 220.222, F.S.; requiring specified
  166         calculations relating to the underpayment of taxes to
  167         include the amount of certain credits; amending s.
  168         402.62, F.S.; increasing the Strong Families Tax
  169         Credit cap; amending s. 624.509, F.S.; specifying the
  170         order in which the certified rehabilitation tax credit
  171         is applied against the insurance premium tax;
  172         exempting from sales and use tax the retail sale of
  173         certain clothing, wallets, bags, school supplies,
  174         learning aids and jigsaw puzzles, and personal
  175         computers and personal computer-related accessories
  176         during specified timeframes; defining terms;
  177         specifying locations where the tax exemptions do not
  178         apply; authorizing certain dealers to opt out of
  179         participating in the tax holiday, subject to certain
  180         requirements; authorizing the Department of Revenue to
  181         adopt emergency rules; exempting from sales and use
  182         tax specified disaster preparedness supplies during a
  183         specified timeframe; defining terms; specifying
  184         locations where the tax exemptions do not apply;
  185         authorizing the Department of Revenue to adopt
  186         emergency rules; exempting from sales and use tax
  187         admissions to certain events, performances, and
  188         facilities, certain season tickets, and the retail
  189         sale of certain boating and water activity, camping,
  190         fishing, general outdoor, and residential pool
  191         supplies and sporting equipment during specified
  192         timeframes; defining terms; specifying locations where
  193         the tax exemptions do not apply; authorizing the
  194         Department of Revenue to adopt emergency rules;
  195         exempting from the sales and use tax the retail sale
  196         of certain tools during a specified timeframe;
  197         specifying locations where the tax exemptions do not
  198         apply; authorizing the Department of Revenue to adopt
  199         emergency rules; exempting from sales and use tax the
  200         retail sale of new ENERGY STAR appliances during a
  201         specified timeframe; defining the term “ENERGY STAR
  202         appliance”; exempting from sales and use tax the
  203         retail sale of gas ranges and cooktops during a
  204         specified timeframe; defining the term “gas ranges and
  205         cooktops”; authorizing the Department of Revenue to
  206         adopt emergency rules; providing effective dates.
  207          
  208  Be It Enacted by the Legislature of the State of Florida:
  209  
  210         Section 1. Paragraph (r) of subsection (1) of section
  211  125.01, Florida Statutes, is amended to read:
  212         125.01 Powers and duties.—
  213         (1) The legislative and governing body of a county shall
  214  have the power to carry on county government. To the extent not
  215  inconsistent with general or special law, this power includes,
  216  but is not restricted to, the power to:
  217         (r) Levy and collect taxes, both for county purposes and
  218  for the providing of municipal services within any municipal
  219  service taxing unit, and special assessments; borrow and expend
  220  money; and issue bonds, revenue certificates, and other
  221  obligations of indebtedness, which power shall be exercised in
  222  such manner, and subject to such limitations, as may be provided
  223  by general law. There shall be no referendum required for the
  224  levy by a county of ad valorem taxes, both for county purposes
  225  and for the providing of municipal services within any municipal
  226  service taxing unit. Notwithstanding any other provision of law,
  227  a county may not levy special assessments for the provision of
  228  fire protection services on lands classified as agricultural
  229  lands under s. 193.461 unless the land contains a residential
  230  dwelling or nonresidential farm building, with the exception of
  231  an agricultural pole barn, provided the nonresidential farm
  232  building exceeds a just value of $10,000. Such special
  233  assessments must be based solely on the special benefit accruing
  234  to that portion of the land consisting of the residential
  235  dwelling and curtilage, and qualifying nonresidential farm
  236  buildings. As used in this paragraph, the term “agricultural
  237  pole barn” means a nonresidential farm building in which 70
  238  percent or more of the perimeter walls are permanently open and
  239  allow free ingress and egress.
  240         Section 2. Paragraph (e) is added to subsection (6) of
  241  section 125.0104, Florida Statutes, to read:
  242         125.0104 Tourist development tax; procedure for levying;
  243  authorized uses; referendum; enforcement.—
  244         (6) REFERENDUM.—
  245         (e) A referendum to reenact an expiring tourist development
  246  tax must be held at a general election occurring within the 48
  247  month period immediately preceding the effective date of the
  248  reenacted tax, and the referendum may appear on the ballot only
  249  once within the 48-month period.
  250         Section 3. Subsection (5) of section 125.0108, Florida
  251  Statutes, is amended to read:
  252         125.0108 Areas of critical state concern; tourist impact
  253  tax.—
  254         (5) The tourist impact tax authorized by this section shall
  255  take effect only upon express approval by a majority vote of
  256  those qualified electors in the area or areas of critical state
  257  concern in the county seeking to levy such tax, voting in a
  258  referendum to be held in conjunction with a general election, as
  259  defined in s. 97.021. However, if the area or areas of critical
  260  state concern are greater than 50 percent of the land area of
  261  the county and the tax is to be imposed throughout the entire
  262  county, the tax shall take effect only upon express approval of
  263  a majority of the qualified electors of the county voting in
  264  such a referendum. A referendum to reenact an expiring tourist
  265  impact tax must be held at a general election occurring within
  266  the 48-month period immediately preceding the effective date of
  267  the reenacted tax, and the referendum may appear on the ballot
  268  only once within the 48-month period.
  269         Section 4. Subsection (1) of section 125.901, Florida
  270  Statutes, is amended to read:
  271         125.901 Children’s services; independent special district;
  272  council; powers, duties, and functions; public records
  273  exemption.—
  274         (1) Each county may by ordinance create an independent
  275  special district, as defined in ss. 189.012 and 200.001(8)(e),
  276  to provide funding for children’s services throughout the county
  277  in accordance with this section. The boundaries of such district
  278  shall be coterminous with the boundaries of the county. The
  279  county governing body shall obtain approval at a general
  280  election, as defined in s. 97.021, by a majority vote of those
  281  electors voting on the question, to annually levy ad valorem
  282  taxes which shall not exceed the maximum millage rate authorized
  283  by this section. Any district created pursuant to the provisions
  284  of this subsection shall be required to levy and fix millage
  285  subject to the provisions of s. 200.065. Once such millage is
  286  approved by the electorate, the district shall not be required
  287  to seek approval of the electorate in future years to levy the
  288  previously approved millage. However, a referendum to increase
  289  the millage rate previously approved by the electors must be
  290  held at a general election, and the referendum may be held only
  291  once during the 48-month period preceding the effective date of
  292  the increased millage.
  293         (a) The governing body of the district shall be a council
  294  on children’s services, which may also be known as a juvenile
  295  welfare board or similar name as established in the ordinance by
  296  the county governing body. Such council shall consist of 10
  297  members, including the superintendent of schools; a local school
  298  board member; the district administrator from the appropriate
  299  district of the Department of Children and Families, or his or
  300  her designee who is a member of the Senior Management Service or
  301  of the Selected Exempt Service; one member of the county
  302  governing body; and the judge assigned to juvenile cases who
  303  shall sit as a voting member of the board, except that said
  304  judge shall not vote or participate in the setting of ad valorem
  305  taxes under this section. If there is more than one judge
  306  assigned to juvenile cases in a county, the chief judge shall
  307  designate one of said juvenile judges to serve on the board. The
  308  remaining five members shall be appointed by the Governor, and
  309  shall, to the extent possible, represent the demographic
  310  diversity of the population of the county. After soliciting
  311  recommendations from the public, the county governing body shall
  312  submit to the Governor the names of at least three persons for
  313  each vacancy occurring among the five members appointed by the
  314  Governor, and the Governor shall appoint members to the council
  315  from the candidates nominated by the county governing body. The
  316  Governor shall make a selection within a 45-day period or
  317  request a new list of candidates. All members appointed by the
  318  Governor shall have been residents of the county for the
  319  previous 24-month period. Such members shall be appointed for 4
  320  year terms, except that the length of the terms of the initial
  321  appointees shall be adjusted to stagger the terms. The Governor
  322  may remove a member for cause or upon the written petition of
  323  the county governing body. If any of the members of the council
  324  required to be appointed by the Governor under the provisions of
  325  this subsection shall resign, die, or be removed from office,
  326  the vacancy thereby created shall, as soon as practicable, be
  327  filled by appointment by the Governor, using the same method as
  328  the original appointment, and such appointment to fill a vacancy
  329  shall be for the unexpired term of the person who resigns, dies,
  330  or is removed from office.
  331         (b) However, any county as defined in s. 125.011(1) may
  332  instead have a governing body consisting of 33 members,
  333  including the superintendent of schools, or his or her designee;
  334  two representatives of public postsecondary education
  335  institutions located in the county; the county manager or the
  336  equivalent county officer; the district administrator from the
  337  appropriate district of the Department of Children and Families,
  338  or the administrator’s designee who is a member of the Senior
  339  Management Service or the Selected Exempt Service; the director
  340  of the county health department or the director’s designee; the
  341  state attorney for the county or the state attorney’s designee;
  342  the chief judge assigned to juvenile cases, or another juvenile
  343  judge who is the chief judge’s designee and who shall sit as a
  344  voting member of the board, except that the judge may not vote
  345  or participate in setting ad valorem taxes under this section;
  346  an individual who is selected by the board of the local United
  347  Way or its equivalent; a member of a locally recognized faith
  348  based coalition, selected by that coalition; a member of the
  349  local chamber of commerce, selected by that chamber or, if more
  350  than one chamber exists within the county, a person selected by
  351  a coalition of the local chambers; a member of the early
  352  learning coalition, selected by that coalition; a representative
  353  of a labor organization or union active in the county; a member
  354  of a local alliance or coalition engaged in cross-system
  355  planning for health and social service delivery in the county,
  356  selected by that alliance or coalition; a member of the local
  357  Parent-Teachers Association/Parent-Teacher-Student Association,
  358  selected by that association; a youth representative selected by
  359  the local school system’s student government; a local school
  360  board member appointed by the chair of the school board; the
  361  mayor of the county or the mayor’s designee; one member of the
  362  county governing body, appointed by the chair of that body; a
  363  member of the state Legislature who represents residents of the
  364  county, selected by the chair of the local legislative
  365  delegation; an elected official representing the residents of a
  366  municipality in the county, selected by the county municipal
  367  league; and 4 members-at-large, appointed to the council by the
  368  majority of sitting council members. The remaining 7 members
  369  shall be appointed by the Governor in accordance with procedures
  370  set forth in paragraph (a), except that the Governor may remove
  371  a member for cause or upon the written petition of the council.
  372  Appointments by the Governor must, to the extent reasonably
  373  possible, represent the geographic and demographic diversity of
  374  the population of the county. Members who are appointed to the
  375  council by reason of their position are not subject to the
  376  length of terms and limits on consecutive terms as provided in
  377  this section. The remaining appointed members of the governing
  378  body shall be appointed to serve 2-year terms, except that those
  379  members appointed by the Governor shall be appointed to serve 4
  380  year terms, and the youth representative and the legislative
  381  delegate shall be appointed to serve 1-year terms. A member may
  382  be reappointed; however, a member may not serve for more than
  383  three consecutive terms. A member is eligible to be appointed
  384  again after a 2-year hiatus from the council.
  385         (c) This subsection does not prohibit a county from
  386  exercising such power as is provided by general or special law
  387  to provide children’s services or to create a special district
  388  to provide such services.
  389         Section 5. Subsection (10) of section 212.055, Florida
  390  Statutes, is amended to read:
  391         212.055 Discretionary sales surtaxes; legislative intent;
  392  authorization and use of proceeds.—It is the legislative intent
  393  that any authorization for imposition of a discretionary sales
  394  surtax shall be published in the Florida Statutes as a
  395  subsection of this section, irrespective of the duration of the
  396  levy. Each enactment shall specify the types of counties
  397  authorized to levy; the rate or rates which may be imposed; the
  398  maximum length of time the surtax may be imposed, if any; the
  399  procedure which must be followed to secure voter approval, if
  400  required; the purpose for which the proceeds may be expended;
  401  and such other requirements as the Legislature may provide.
  402  Taxable transactions and administrative procedures shall be as
  403  provided in s. 212.054.
  404         (10) DATES FOR REFERENDA.—A referendum to adopt, or amend,
  405  or reenact a local government discretionary sales surtax under
  406  this section must be held at a general election as defined in s.
  407  97.021. A referendum to reenact an expiring surtax must be held
  408  at a general election occurring within the 48-month period
  409  immediately preceding the effective date of the reenacted
  410  surtax. Such a referendum may appear on the ballot only once
  411  within the 48-month period.
  412         Section 6. Paragraph (a) of subsection (4) of section
  413  336.021, Florida Statutes, is amended to read:
  414         336.021 County transportation system; levy of ninth-cent
  415  fuel tax on motor fuel and diesel fuel.—
  416         (4)(a)1. A certified copy of the ordinance proposing to
  417  levy the tax pursuant to referendum shall be furnished by the
  418  county to the department within 10 days after approval of such
  419  ordinance.
  420         2. A referendum to adopt, amend, or reenact a tax under
  421  this subsection must shall be held only at a general election,
  422  as defined in s. 97.021. A referendum to reenact an expiring tax
  423  must be held at a general election occurring within the 48-month
  424  period immediately preceding the effective date of the reenacted
  425  tax, and the referendum may appear on the ballot only once
  426  within the 48-month period.
  427         3. The county levying the tax pursuant to referendum shall
  428  notify the department within 10 days after the passage of the
  429  referendum of such passage and of the time period during which
  430  the tax will be levied. The failure to furnish the certified
  431  copy will not invalidate the passage of the ordinance.
  432         Section 7. Paragraph (b) of subsection (1) and paragraph
  433  (b) of subsection (3) of section 336.025, Florida Statutes, are
  434  amended to read:
  435         336.025 County transportation system; levy of local option
  436  fuel tax on motor fuel and diesel fuel.—
  437         (1)
  438         (b) In addition to other taxes allowed by law, there may be
  439  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
  440  4-cent, or 5-cent local option fuel tax upon every gallon of
  441  motor fuel sold in a county and taxed under the provisions of
  442  part I of chapter 206. The tax shall be levied by an ordinance
  443  adopted by a majority plus one vote of the membership of the
  444  governing body of the county or by referendum. A referendum to
  445  adopt, amend, or reenact a tax under this subsection must shall
  446  be held only at a general election, as defined in s. 97.021. A
  447  referendum to reenact an expiring tax must be held at a general
  448  election occurring within the 48-month period immediately
  449  preceding the effective date of the reenacted tax, and the
  450  referendum may appear on the ballot only once within the 48
  451  month period.
  452         1. All impositions and rate changes of the tax shall be
  453  levied before October 1, to be effective January 1 of the
  454  following year. However, levies of the tax which were in effect
  455  on July 1, 2002, and which expire on August 31 of any year may
  456  be reimposed at the current authorized rate provided the tax is
  457  levied before July 1 and is effective September 1 of the year of
  458  expiration.
  459         2. The county may, prior to levy of the tax, establish by
  460  interlocal agreement with one or more municipalities located
  461  therein, representing a majority of the population of the
  462  incorporated area within the county, a distribution formula for
  463  dividing the entire proceeds of the tax among county government
  464  and all eligible municipalities within the county. If no
  465  interlocal agreement is adopted before the effective date of the
  466  tax, tax revenues shall be distributed pursuant to the
  467  provisions of subsection (4). If no interlocal agreement exists,
  468  a new interlocal agreement may be established prior to June 1 of
  469  any year pursuant to this subparagraph. However, any interlocal
  470  agreement agreed to under this subparagraph after the initial
  471  levy of the tax or change in the tax rate authorized in this
  472  section shall under no circumstances materially or adversely
  473  affect the rights of holders of outstanding bonds which are
  474  backed by taxes authorized by this paragraph, and the amounts
  475  distributed to the county government and each municipality shall
  476  not be reduced below the amount necessary for the payment of
  477  principal and interest and reserves for principal and interest
  478  as required under the covenants of any bond resolution
  479  outstanding on the date of establishment of the new interlocal
  480  agreement.
  481         3. County and municipal governments shall use moneys
  482  received pursuant to this paragraph for transportation
  483  expenditures needed to meet the requirements of the capital
  484  improvements element of an adopted comprehensive plan or for
  485  expenditures needed to meet immediate local transportation
  486  problems and for other transportation-related expenditures that
  487  are critical for building comprehensive roadway networks by
  488  local governments. For purposes of this paragraph, expenditures
  489  for the construction of new roads, the reconstruction or
  490  resurfacing of existing paved roads, or the paving of existing
  491  graded roads shall be deemed to increase capacity and such
  492  projects shall be included in the capital improvements element
  493  of an adopted comprehensive plan. Expenditures for purposes of
  494  this paragraph shall not include routine maintenance of roads.
  495         (3) The tax authorized pursuant to paragraph (1)(a) shall
  496  be levied using either of the following procedures:
  497         (b) If no interlocal agreement or resolution is adopted
  498  pursuant to subparagraph (a)1. or subparagraph (a)2.,
  499  municipalities representing more than 50 percent of the county
  500  population may, prior to June 20, adopt uniform resolutions
  501  approving the local option tax, establishing the duration of the
  502  levy and the rate authorized in paragraph (1)(a), and setting
  503  the date for a countywide referendum on whether to levy the tax.
  504  A referendum to adopt, amend, or reenact a tax under this
  505  subsection must shall be held only at a general election, as
  506  defined in s. 97.021. A referendum to reenact an expiring tax
  507  must be held at a general election occurring within the 48-month
  508  period immediately preceding the effective date of the reenacted
  509  surtax, and the referendum may appear on the ballot only once
  510  within the 48-month period. The tax shall be levied and
  511  collected countywide on January 1 following 30 days after voter
  512  approval.
  513         Section 8. Effective upon this act becoming a law,
  514  paragraph (b) of subsection (1), subsection (3), paragraph (b)
  515  of subsection (4), and paragraph (b) of subsection (6) of
  516  section 196.081, Florida Statutes, are amended to read:
  517         196.081 Exemption for certain permanently and totally
  518  disabled veterans and for surviving spouses of veterans;
  519  exemption for surviving spouses of first responders who die in
  520  the line of duty.—
  521         (1)
  522         (b) If legal or beneficial title to property is acquired
  523  between January 1 and November 1 of any year by a veteran or his
  524  or her surviving spouse receiving an exemption under this
  525  section on another property for that tax year, the veteran or
  526  his or her surviving spouse is entitled to may receive a refund,
  527  prorated as of the date of transfer, of the ad valorem taxes
  528  paid for the newly acquired property if he or she applies for
  529  and receives an exemption under this section for the newly
  530  acquired property in the next tax year. If the property
  531  appraiser finds that the applicant is entitled to an exemption
  532  under this section for the newly acquired property, the property
  533  appraiser shall immediately make such entries upon the tax rolls
  534  of the county that are necessary to allow the prorated refund of
  535  taxes for the previous tax year.
  536         (3) If the totally and permanently disabled veteran
  537  predeceases his or her spouse and if, upon the death of the
  538  veteran, the spouse holds the legal or beneficial title to the
  539  homestead and permanently resides thereon as specified in s.
  540  196.031, the exemption from taxation carries over to the benefit
  541  of the veteran’s spouse until such time as he or she remarries
  542  or sells or otherwise disposes of the property. If the spouse
  543  sells the property, the spouse may transfer an exemption not to
  544  exceed the amount granted from the most recent ad valorem tax
  545  roll may be transferred to his or her new residence, as long as
  546  it is used as his or her primary residence and he or she does
  547  not remarry.
  548         (4) Any real estate that is owned and used as a homestead
  549  by the surviving spouse of a veteran who died from service
  550  connected causes while on active duty as a member of the United
  551  States Armed Forces and for whom a letter from the United States
  552  Government or United States Department of Veterans Affairs or
  553  its predecessor has been issued certifying that the veteran who
  554  died from service-connected causes while on active duty is
  555  exempt from taxation if the veteran was a permanent resident of
  556  this state on January 1 of the year in which the veteran died.
  557         (b) The tax exemption carries over to the benefit of the
  558  veteran’s surviving spouse as long as the spouse holds the legal
  559  or beneficial title to the homestead, permanently resides
  560  thereon as specified in s. 196.031, and does not remarry. If the
  561  surviving spouse sells the property, the spouse may transfer an
  562  exemption not to exceed the amount granted under the most recent
  563  ad valorem tax roll may be transferred to his or her new
  564  residence as long as it is used as his or her primary residence
  565  and he or she does not remarry.
  566         (6) Any real estate that is owned and used as a homestead
  567  by the surviving spouse of a first responder who died in the
  568  line of duty while employed by the state or any political
  569  subdivision of the state, including authorities and special
  570  districts, and for whom a letter from the state or appropriate
  571  political subdivision of the state, or other authority or
  572  special district, has been issued which legally recognizes and
  573  certifies that the first responder died in the line of duty
  574  while employed as a first responder is exempt from taxation if
  575  the first responder and his or her surviving spouse were
  576  permanent residents of this state on January 1 of the year in
  577  which the first responder died.
  578         (b) The tax exemption applies as long as the surviving
  579  spouse holds the legal or beneficial title to the homestead,
  580  permanently resides thereon as specified in s. 196.031, and does
  581  not remarry. If the surviving spouse sells the property, the
  582  spouse may transfer an exemption not to exceed the amount
  583  granted under the most recent ad valorem tax roll may be
  584  transferred to his or her new residence if it is used as his or
  585  her primary residence and he or she does not remarry.
  586         Section 9. The amendments made by section 8 of this act to
  587  s. 196.081, Florida Statutes, are remedial and clarifying in
  588  nature and do not provide a basis for an assessment of any tax
  589  or create a right to a refund of any tax paid before the date
  590  this act becomes a law.
  591         Section 10. Paragraph (b) of subsection (1) and subsections
  592  (4) and (6) of section 196.081, Florida Statutes, as amended by
  593  this act, are amended to read:
  594         196.081 Exemption for certain permanently and totally
  595  disabled veterans and for surviving spouses of veterans;
  596  exemption for surviving spouses of first responders who die in
  597  the line of duty.—
  598         (1)
  599         (b)1. If legal or beneficial title to property is acquired
  600  between January 1 and November 1 of any year by a veteran or his
  601  or her surviving spouse receiving an exemption under this
  602  section on another property for that tax year, the veteran or
  603  his or her surviving spouse is entitled to a refund, prorated as
  604  of the date of transfer, of the ad valorem taxes paid for the
  605  newly acquired property if he or she applies for and receives an
  606  exemption under this section for the newly acquired property in
  607  the next tax year. If the property appraiser finds that the
  608  applicant is entitled to an exemption under this section for the
  609  newly acquired property, the property appraiser shall
  610  immediately make such entries upon the tax rolls of the county
  611  that are necessary to allow the prorated refund of taxes for the
  612  previous tax year.
  613         2.If legal or beneficial title to property is acquired
  614  between January 1 and November 1 of any year by a veteran or his
  615  or her surviving spouse who is not receiving an exemption under
  616  this section on another property for that tax year, and as of
  617  January 1 of that tax year, the veteran was honorably discharged
  618  with a service-connected total and permanent disability and for
  619  whom a letter from the United States Government or United States
  620  Department of Veterans Affairs or its predecessor has been
  621  issued certifying that the veteran is totally and permanently
  622  disabled, the veteran or his or her surviving spouse may receive
  623  a refund, prorated as of the date of transfer, of the ad valorem
  624  taxes paid for the newly acquired property if he or she applies
  625  for and receives an exemption under this section for the newly
  626  acquired property in the next tax year. If the property
  627  appraiser finds that the applicant is entitled to an exemption
  628  under this section for the newly acquired property, the property
  629  appraiser shall immediately make such entries upon the tax rolls
  630  of the county that are necessary to allow the prorated refund of
  631  taxes for the previous tax year.
  632         (4) Any real estate that is owned and used as a homestead
  633  by the surviving spouse of a veteran who died from service
  634  connected causes while on active duty as a member of the United
  635  States Armed Forces and for whom a letter from the United States
  636  Government or United States Department of Veterans Affairs or
  637  its predecessor has been issued certifying that the veteran who
  638  died from service-connected causes while on active duty is
  639  exempt from taxation if the veteran was a permanent resident of
  640  this state on January 1 of the year in which the veteran died.
  641         (a) The production of the letter by the surviving spouse
  642  which attests to the veteran’s death while on active duty is
  643  prima facie evidence that the surviving spouse is entitled to
  644  the exemption.
  645         (b) The tax exemption carries over to the benefit of the
  646  veteran’s surviving spouse as long as the spouse holds the legal
  647  or beneficial title to the homestead, permanently resides
  648  thereon as specified in s. 196.031, and does not remarry. If the
  649  surviving spouse sells the property, the spouse may transfer an
  650  exemption not to exceed the amount granted under the most recent
  651  ad valorem tax roll to his or her new residence as long as it is
  652  used as his or her primary residence and he or she does not
  653  remarry.
  654         (6) Any real estate that is owned and used as a homestead
  655  by the surviving spouse of a first responder who died in the
  656  line of duty while employed by the Federal Government, the
  657  state, or any political subdivision of the state, including
  658  authorities and special districts, and for whom a letter from
  659  the Federal Government, the state, or appropriate political
  660  subdivision of the state, or other authority or special
  661  district, has been issued which legally recognizes and certifies
  662  that the first responder died in the line of duty while employed
  663  as a first responder is exempt from taxation if the first
  664  responder and his or her surviving spouse were permanent
  665  residents of this state on January 1 of the year in which the
  666  first responder died.
  667         (a) The production of the letter by the surviving spouse
  668  which attests to the first responder’s death in the line of duty
  669  is prima facie evidence that the surviving spouse is entitled to
  670  the exemption.
  671         (b) The tax exemption applies as long as the surviving
  672  spouse holds the legal or beneficial title to the homestead,
  673  permanently resides thereon as specified in s. 196.031, and does
  674  not remarry. If the surviving spouse sells the property, the
  675  spouse may transfer an exemption not to exceed the amount
  676  granted under the most recent ad valorem tax roll to his or her
  677  new residence if it is used as his or her primary residence and
  678  he or she does not remarry.
  679         (c) As used in this subsection only, and not applicable to
  680  the payment of benefits under s. 112.19 or s. 112.191, the term:
  681         1. “First responder” means a federal law enforcement
  682  officer as defined in s. 901.1505(1), a law enforcement officer
  683  or correctional officer as defined in s. 943.10, a firefighter
  684  as defined in s. 633.102, or an emergency medical technician or
  685  paramedic as defined in s. 401.23 who is a full-time paid
  686  employee, part-time paid employee, or unpaid volunteer.
  687         2. “In the line of duty” means:
  688         a. While engaging in law enforcement;
  689         b. While performing an activity relating to fire
  690  suppression and prevention;
  691         c. While responding to a hazardous material emergency;
  692         d. While performing rescue activity;
  693         e. While providing emergency medical services;
  694         f. While performing disaster relief activity;
  695         g. While otherwise engaging in emergency response activity;
  696  or
  697         h. While engaging in a training exercise related to any of
  698  the events or activities enumerated in this subparagraph if the
  699  training has been authorized by the employing entity.
  700  
  701  A heart attack or stroke that causes death or causes an injury
  702  resulting in death must occur within 24 hours after an event or
  703  activity enumerated in this subparagraph and must be directly
  704  and proximately caused by the event or activity in order to be
  705  considered as having occurred in the line of duty.
  706         Section 11. The amendments made by section 10 of this act
  707  to s. 196.081, Florida Statutes, first apply to the 2024 ad
  708  valorem tax roll.
  709         Section 12. Subsection (3) of section 196.196, Florida
  710  Statutes, is amended, and subsection (6) is added to that
  711  section, to read:
  712         196.196 Determining whether property is entitled to
  713  charitable, religious, scientific, or literary exemption.—
  714         (3) Property owned by an exempt organization is used for a
  715  religious purpose if the institution has taken affirmative steps
  716  to prepare the property for use as a house of public worship.
  717  The term “affirmative steps” means environmental or land use
  718  permitting activities, creation of architectural plans or
  719  schematic drawings, land clearing or site preparation,
  720  construction or renovation activities, or other similar
  721  activities that demonstrate a commitment of the property to a
  722  religious use as a house of public worship. For purposes of this
  723  section subsection, the term “public worship” means religious
  724  worship services and those other activities that are incidental
  725  to religious worship services, such as educational activities,
  726  parking, recreation, partaking of meals, and fellowship.
  727         (6)Property that is used as a parsonage, burial grounds,
  728  or tomb and is owned by a house of public worship is used for a
  729  religious purpose.
  730         Section 13. The amendments made by this act to s. 196.196,
  731  Florida Statutes, are remedial and clarifying in nature and do
  732  not provide a basis for an assessment of any tax or create a
  733  right to a refund of any tax paid before July 1, 2023.
  734         Section 14. Section 196.198, Florida Statutes, is amended
  735  to read:
  736         196.198 Educational property exemption.—Educational
  737  institutions within this state and their property used by them
  738  or by any other exempt entity or educational institution
  739  exclusively for educational purposes are exempt from taxation.
  740  Sheltered workshops providing rehabilitation and retraining of
  741  individuals who have disabilities and exempted by a certificate
  742  under s. (d) of the federal Fair Labor Standards Act of 1938, as
  743  amended, are declared wholly educational in purpose and are
  744  exempt from certification, accreditation, and membership
  745  requirements set forth in s. 196.012. Those portions of property
  746  of college fraternities and sororities certified by the
  747  president of the college or university to the appropriate
  748  property appraiser as being essential to the educational process
  749  are exempt from ad valorem taxation. The use of property by
  750  public fairs and expositions chartered by chapter 616 is
  751  presumed to be an educational use of such property and is exempt
  752  from ad valorem taxation to the extent of such use. Property
  753  used exclusively for educational purposes shall be deemed owned
  754  by an educational institution if the entity owning 100 percent
  755  of the educational institution is owned by the identical persons
  756  who own the property, or if the entity owning 100 percent of the
  757  educational institution and the entity owning the property are
  758  owned by the identical natural persons, or if the educational
  759  institution is a lessee that owns the leasehold interest in a
  760  bona fide lease for a nominal amount per year having an original
  761  term of 98 years or more. Land, buildings, and other
  762  improvements to real property used exclusively for educational
  763  purposes are deemed owned by an educational institution if the
  764  educational institution that currently uses the land, buildings,
  765  and other improvements for educational purposes received the
  766  exemption under this section on the same property in any 10
  767  consecutive prior years, and, under a lease, the educational
  768  institution is responsible for any taxes owed and for ongoing
  769  maintenance and operational expenses for the land, buildings,
  770  and other improvements. For such leasehold properties, the
  771  educational institution shall receive the full benefit of the
  772  exemption. The owner of the property shall disclose to the
  773  educational institution the full amount of the benefit derived
  774  from the exemption and the method for ensuring that the
  775  educational institution receives the benefit. Land, buildings,
  776  and other improvements to real property used exclusively for
  777  educational purposes shall be deemed owned by an educational
  778  institution if the entity owning 100 percent of the land is a
  779  nonprofit entity and the land is used, under a ground lease or
  780  other contractual arrangement, by an educational institution
  781  that owns the buildings and other improvements to the real
  782  property, is a nonprofit entity under s. 501(c)(3) of the
  783  Internal Revenue Code, and provides education limited to
  784  students in prekindergarten through grade 8. Land, buildings,
  785  and other improvements to real property used exclusively for
  786  educational purposes are deemed owned by an educational
  787  institution if the educational institution that currently uses
  788  the land, buildings, and other improvements for educational
  789  purposes is an educational institution described in s. 212.0602,
  790  and, under a lease, the educational institution is responsible
  791  for any taxes owed and for ongoing maintenance and operational
  792  expenses for the land, buildings, and other improvements. For
  793  such leasehold properties, the educational institution shall
  794  receive the full benefit of the exemption. The owner of the
  795  property shall disclose to the educational institution the full
  796  amount of the benefit derived from the exemption and the method
  797  for ensuring that the educational institution receives the
  798  benefit. Notwithstanding ss. 196.195 and 196.196, property owned
  799  by a house of public worship and used by an educational
  800  institution for educational purposes limited to students in
  801  preschool through grade 8 shall be exempt from ad valorem taxes.
  802  If legal title to property is held by a governmental agency that
  803  leases the property to a lessee, the property shall be deemed to
  804  be owned by the governmental agency and used exclusively for
  805  educational purposes if the governmental agency continues to use
  806  such property exclusively for educational purposes pursuant to a
  807  sublease or other contractual agreement with that lessee. If the
  808  title to land is held by the trustee of an irrevocable inter
  809  vivos trust and if the trust grantor owns 100 percent of the
  810  entity that owns an educational institution that is using the
  811  land exclusively for educational purposes, the land is deemed to
  812  be property owned by the educational institution for purposes of
  813  this exemption. Property owned by an educational institution
  814  shall be deemed to be used for an educational purpose if the
  815  institution has taken affirmative steps to prepare the property
  816  for educational use. The term “affirmative steps” means
  817  environmental or land use permitting activities, creation of
  818  architectural plans or schematic drawings, land clearing or site
  819  preparation, construction or renovation activities, or other
  820  similar activities that demonstrate commitment of the property
  821  to an educational use.
  822         Section 15. Section 197.319, Florida Statutes, is amended
  823  to read:
  824         197.319 Refund of taxes for residential improvements
  825  rendered uninhabitable by a catastrophic event.—
  826         (1) As used in this section, the term:
  827         (a) “Catastrophic event” means an event of misfortune or
  828  calamity that renders one or more residential improvements
  829  uninhabitable. The term It does not include an event caused,
  830  directly or indirectly, by the property owner with the intent to
  831  damage or destroy the residential improvement or an event that
  832  results in a federal disaster area declaration or a state of
  833  emergency declared pursuant to s. 252.36.
  834         (b) “Catastrophic event refund” means the product arrived
  835  at by multiplying the damage differential by the amount of
  836  timely paid taxes that were initially levied in the year in
  837  which the catastrophic event occurred.
  838         (c) “Damage differential” means the product arrived at by
  839  multiplying the percent change in value by a ratio, the
  840  numerator of which is the number of days the residential
  841  improvement was rendered uninhabitable in the year in which the
  842  catastrophic event occurred, and the denominator of which is the
  843  number of days in the year in which the catastrophic event
  844  occurred 365.
  845         (d) “Percent change in value” means the difference between
  846  a residential parcel’s just value as of January 1 of the year in
  847  which the catastrophic event occurred and its postcatastrophic
  848  event just value, expressed as a percentage of the parcel’s just
  849  value as of January 1 of the year in which the catastrophic
  850  event occurred.
  851         (e) “Postcatastrophic event just value” means the just
  852  value of the residential parcel on January 1 of the year in
  853  which a catastrophic event occurred, adjusted by subtracting
  854  reduced to reflect the just value, as determined on January 1 of
  855  the year in which the catastrophic event occurred, of the
  856  residential parcel after the catastrophic event that rendered
  857  the residential improvement that was rendered thereon
  858  uninhabitable and before any subsequent repairs. For purposes of
  859  this paragraph, a residential improvement that is uninhabitable
  860  has no value attached to it. The catastrophic event refund is
  861  determined only for purposes of calculating tax refunds for the
  862  year or years in which the residential improvement is
  863  uninhabitable as a result of the catastrophic event and does not
  864  determine a parcel’s just value as of January 1 each year.
  865         (f) “Residential improvement” means a residential dwelling
  866  or house on real estate used and owned as a homestead as defined
  867  in s. 196.012(13) or nonhomestead residential property as
  868  defined in s. 193.1554(1). A residential improvement does not
  869  include a structure that is not essential to the use and
  870  occupancy of the residential dwelling or house, including, but
  871  not limited to, a detached utility building, detached carport,
  872  detached garage, bulkhead, fence, or swimming pool, and does not
  873  include land.
  874         (g) “Uninhabitable” means the loss of use and occupancy of
  875  a residential improvement for the purpose for which it was
  876  constructed resulting from damage to or destruction of, or from
  877  a condition that compromises the structural integrity of, the
  878  residential improvement which was caused by a catastrophic
  879  event, as evidenced by documentation, including, but not limited
  880  to, utility bills, insurance information, contractors’
  881  statements, building permit applications, or building inspection
  882  certificates of occupancy.
  883         (2) If a residential improvement is rendered uninhabitable
  884  for at least 30 days due to a catastrophic event, taxes
  885  originally levied and paid for the year in which the
  886  catastrophic event occurred may be refunded in the following
  887  manner:
  888         (a) The property owner must file an application for refund
  889  with the property appraiser on a form prescribed by the
  890  department and furnished by the property appraiser:
  891         1. If the residential improvement is restored to a
  892  habitable condition before December 1 of the year in which the
  893  catastrophic event occurred, no sooner than 30 days after the
  894  residential improvement that was rendered uninhabitable has been
  895  restored to a habitable condition; or
  896         2. no later than March 1 of the year immediately following
  897  the catastrophic event. The property appraiser may allow
  898  applications to be filed electronically.
  899  
  900  The application for refund must be made on a form prescribed by
  901  the department and furnished by the property appraiser. The
  902  property appraiser may request supporting documentation be
  903  submitted along with the application, including, but not limited
  904  to, utility bills, insurance information, contractors’
  905  statements, building permit applications, or building inspection
  906  certificates of occupancy, for purposes of determining
  907  conditions of uninhabitability and subsequent habitability
  908  following any repairs.
  909         (b) The application for refund must describe the
  910  catastrophic event and identify the residential parcel upon
  911  which the residential improvement was rendered uninhabitable by
  912  a catastrophic event, the date on which the catastrophic event
  913  occurred, and the number of days the residential improvement was
  914  uninhabitable during the calendar year in which the catastrophic
  915  event occurred. For purposes of determining uninhabitability,
  916  the application must be accompanied by supporting documentation,
  917  including, but not limited to, utility bills, insurance
  918  information, contractors’ statements, building permit
  919  applications, or building inspection certificates of occupancy.
  920         (c) The application for refund must be verified under oath
  921  and is subject to penalty of perjury.
  922         (d) Upon receipt of an application for refund, The property
  923  appraiser shall review must investigate the statements contained
  924  in the application and to determine if the applicant is entitled
  925  to a refund of taxes. No later than April 1 of the year
  926  following the date on which the catastrophic event occurred, the
  927  property appraiser must:
  928         1.Notify the applicant if the property appraiser
  929  determines that the applicant is not entitled to a refund. If
  930  the property appraiser determines that the applicant is not
  931  entitled to a refund, the applicant may file a petition with the
  932  value adjustment board, pursuant to s. 194.011(3), requesting
  933  that the refund be granted. The petition must be filed with the
  934  value adjustment board on or before the 30th day following the
  935  issuance of the notice by the property appraiser.
  936         2.(e)If the property appraiser determines that the
  937  applicant is entitled to a refund, the property appraiser must
  938  Issue an official written statement to the tax collector if the
  939  property appraiser determines that the applicant is entitled to
  940  a refund within 30 days after the determination, but no later
  941  than by April 1 of the year following the date on which the
  942  catastrophic event occurred. The statement must provide, that
  943  provides:
  944         a.1. The just value of the residential improvement as
  945  determined by the property appraiser on January 1 of the year in
  946  which the catastrophic event for which the applicant is claiming
  947  a refund occurred.
  948         b.2. The number of days during the calendar year during
  949  which the residential improvement was uninhabitable.
  950         c.3. The postcatastrophic event just value of the
  951  residential parcel as determined by the property appraiser.
  952         d.4. The percent change in value applicable to the
  953  residential parcel.
  954         (3) Upon receipt of the written statement from the property
  955  appraiser, the tax collector shall calculate the damage
  956  differential pursuant to this section.
  957         (a)If the property taxes have been paid for the year in
  958  which the catastrophic event occurred, the tax collector must
  959  and process a refund in an amount equal to the catastrophic
  960  event refund.
  961         (b)If the property taxes have not been paid for the year
  962  in which the catastrophic event occurred, the tax collector must
  963  process a refund in an amount equal to the catastrophic event
  964  refund only upon receipt of timely payment of the property
  965  taxes.
  966         (4) Any person who is qualified to have his or her property
  967  taxes refunded under this section subsection (2) but fails to
  968  file an application by March 1 of the year immediately following
  969  the year in which the catastrophic event occurred may file an
  970  application for refund under this subsection and may file a
  971  petition with the value adjustment board, pursuant to s.
  972  194.011(3), requesting that a refund under this subsection be
  973  granted. Such petition may be filed at any time during the
  974  taxable year on or before the 25th day following the mailing of
  975  the notice of proposed property taxes and non-ad valorem
  976  assessments by the property appraiser as provided in s.
  977  194.011(1). Upon reviewing the petition, if the person is
  978  qualified to receive the refund under this section subsection
  979  and demonstrates particular extenuating circumstances determined
  980  by the property appraiser or the value adjustment board to
  981  warrant granting a late application for refund, the property
  982  appraiser or the value adjustment board may grant a refund.
  983         (5) By September 1 of each year, the tax collector shall
  984  notify:
  985         (a) The department of the total reduction in taxes for all
  986  properties that qualified for a refund pursuant to this section
  987  for the year.
  988         (b) The governing board of each affected local government
  989  of the reduction in such local government’s taxes that occurred
  990  pursuant to this section.
  991         (6)For purposes of this section, a residential improvement
  992  that is uninhabitable has no value.
  993         (7)The catastrophic event refund is determined only for
  994  purposes of calculating tax refunds for the year in which the
  995  residential improvement is uninhabitable as a result of the
  996  catastrophic event and does not determine a parcel’s just value
  997  as of January 1 any subsequent year.
  998         (8)(6) This section does not affect the requirements of s.
  999  197.333.
 1000         Section 16. The amendments made by this act to s. 197.319,
 1001  Florida Statutes, first apply to the 2024 ad valorem tax roll.
 1002         Section 17. Subsection (2) of section 199.145, Florida
 1003  Statutes, is amended to read:
 1004         199.145 Corrective mortgages; assignments; assumptions;
 1005  refinancing.—
 1006         (2)(a) No additional nonrecurring tax shall be due upon the
 1007  assignment by the obligee of a note, bond, or other obligation
 1008  for the payment of money upon which a nonrecurring tax has
 1009  previously been paid.
 1010         (b)A note or mortgage for a federal small business loan
 1011  program transaction pursuant to 15 U.S.C. ss. 695-697g, also
 1012  known as a 504 loan, which specifies the Small Business
 1013  Administration as the obligee or mortgagee and increases the
 1014  principal balance of a note or mortgage which is part of an
 1015  interim loan for purposes of debenture guarantee funding upon
 1016  which nonrecurring tax has previously been paid, is subject to
 1017  additional tax only on the increase above the current principal
 1018  balance. The obligor and mortgagor must be the same as on the
 1019  prior note or mortgage and there may not be new or additional
 1020  obligors or mortgagors. The prior note or the book and page
 1021  number of the recorded interim mortgage must be referenced in
 1022  the Small Business Administration note or mortgage.
 1023         Section 18. Subsection (3) of section 201.08, Florida
 1024  Statutes, is amended to read:
 1025         201.08 Tax on promissory or nonnegotiable notes, written
 1026  obligations to pay money, or assignments of wages or other
 1027  compensation; exception.—
 1028         (3)(a) No tax shall be required on promissory notes
 1029  executed for students to receive financial aid from federal or
 1030  state educational assistance programs, from loans guaranteed by
 1031  the Federal Government or the state when federal regulations
 1032  prohibit the assessment of such taxes against the borrower, or
 1033  for any financial aid program administered by a state university
 1034  or community college, and the holders of such promissory notes
 1035  shall not lose any rights incident to the payment of such tax.
 1036         (b)A note or mortgage for a federal small business loan
 1037  program transaction pursuant to 15 U.S.C. ss. 695-697g, also
 1038  known as a 504 loan, which specifies the Small Business
 1039  Administration as the obligee or mortgagee and increases the
 1040  principal balance of a note or mortgage which is part of an
 1041  interim loan for purposes of debenture guarantee funding upon
 1042  which documentary stamp tax has previously been paid, is subject
 1043  to additional tax only on the increase above the current
 1044  principal balance. The obligor and mortgagor must be the same as
 1045  on the prior note or mortgage and there may not be new or
 1046  additional obligors or mortgagors. The prior note or the book
 1047  and page number of the recorded interim mortgage must be
 1048  referenced in the Small Business Administration note or
 1049  mortgage.
 1050         Section 19. Section 201.21, Florida Statutes, is amended to
 1051  read:
 1052         201.21 Notes and other written obligations exempt under
 1053  certain conditions.—
 1054         (1) There shall be exempt from all excise taxes imposed by
 1055  this chapter all promissory notes, nonnegotiable notes, and
 1056  other written obligations to pay money bearing date subsequent
 1057  to July 1, 1955, hereinafter referred to as “principal
 1058  obligations,” when the maker thereof shall pledge or deposit
 1059  with the payee or holder thereof pursuant to any agreement
 1060  commonly known as a wholesale warehouse mortgage agreement, as
 1061  collateral security for the payment thereof, any collateral
 1062  obligation or obligations, as hereinafter defined, provided all
 1063  excise taxes imposed by this chapter upon or in respect to such
 1064  collateral obligation or obligations shall have been paid. If
 1065  the indebtedness evidenced by any such principal obligation
 1066  shall be in excess of the indebtedness evidenced by such
 1067  collateral obligation or obligations, the exemption provided by
 1068  this subsection section shall not apply to the amount of such
 1069  excess indebtedness; and, in such event, the excise taxes
 1070  imposed by this chapter shall apply and be paid only in respect
 1071  to such excess of indebtedness of such principal obligation. The
 1072  term “collateral obligation” as used in this subsection section
 1073  means any note, bond, or other written obligation to pay money
 1074  secured by mortgage, deed of trust, or other lien upon real or
 1075  personal property. The pledging of a specific collateral
 1076  obligation to secure a specific principal obligation, if
 1077  required under the terms of the agreement, shall not invalidate
 1078  the exemption provided by this subsection section. The temporary
 1079  removal of the document or documents representing one or more
 1080  collateral obligations for a reasonable commercial purpose, for
 1081  a period not exceeding 60 days, shall not invalidate the
 1082  exemption provided by this subsection section.
 1083         (2)There shall be exempt from all excise taxes imposed by
 1084  this chapter all non-interest-bearing promissory notes, non
 1085  interest-bearing nonnegotiable notes, or non-interest-bearing
 1086  written obligations to pay money, or assignments of salaries,
 1087  wages, or other compensation made, executed, delivered, sold,
 1088  transferred, or assigned in the state, and for each renewal of
 1089  the same, of $3,500 or less, when given by a customer to an
 1090  alarm system contractor, as defined in s. 489.505, in connection
 1091  with the sale of an alarm system, as defined in s. 489.505.
 1092         Section 20. Subsections (1) and (5) of section 202.19,
 1093  Florida Statutes, are amended, and paragraph (d) is added to
 1094  subsection (2) of that section, to read:
 1095         202.19 Authorization to impose local communications
 1096  services tax.—
 1097         (1) The governing authority of each county and municipality
 1098  may, by ordinance, levy a local discretionary communications
 1099  services tax as provided in this section.
 1100         (2)
 1101         (d)The local communications services tax rate in effect on
 1102  January 1, 2023, may not be increased before January 1, 2026.
 1103         (5) In addition to the communications services taxes
 1104  authorized by subsection (1), a discretionary sales surtax that
 1105  a county or school board has levied under s. 212.055 is imposed
 1106  as a local communications services tax under this section, and
 1107  the rate shall be determined in accordance with s. 202.20(3).
 1108  However, any increase to the discretionary sales surtax levied
 1109  under s. 212.055 on or after January 1, 2023, may not be added
 1110  to the local communication services tax under this section
 1111  before January 1, 2026.
 1112         (a) Except as otherwise provided in this subsection, each
 1113  such tax rate shall be applied, in addition to the other tax
 1114  rates applied under this chapter, to communications services
 1115  subject to tax under s. 202.12 which:
 1116         1. Originate or terminate in this state; and
 1117         2. Are charged to a service address in the county.
 1118         (b) With respect to private communications services, the
 1119  tax shall be on the sales price of such services provided within
 1120  the county, which shall be determined in accordance with the
 1121  following provisions:
 1122         1. Any charge with respect to a channel termination point
 1123  located within such county;
 1124         2. Any charge for the use of a channel between two channel
 1125  termination points located in such county; and
 1126         3. Where channel termination points are located both within
 1127  and outside of such county:
 1128         a. If any segment between two such channel termination
 1129  points is separately billed, 50 percent of such charge; and
 1130         b. If any segment of the circuit is not separately billed,
 1131  an amount equal to the total charge for such circuit multiplied
 1132  by a fraction, the numerator of which is the number of channel
 1133  termination points within such county and the denominator of
 1134  which is the total number of channel termination points of the
 1135  circuit.
 1136         Section 21. Subsections (3) and (8) of section 206.9952,
 1137  Florida Statutes, are amended to read:
 1138         206.9952 Application for license as a natural gas fuel
 1139  retailer.—
 1140         (3)(a) Any person who acts as a natural gas retailer and
 1141  does not hold a valid natural gas fuel retailer license shall
 1142  pay a penalty of $200 for each month of operation without a
 1143  license. This paragraph expires December 31, 2025 2023.
 1144         (b) Effective January 1, 2026 2024, any person who acts as
 1145  a natural gas fuel retailer and does not hold a valid natural
 1146  gas fuel retailer license shall pay a penalty of 25 percent of
 1147  the tax assessed on the total purchases made during the
 1148  unlicensed period.
 1149         (8) With the exception of a state or federal agency or a
 1150  political subdivision licensed under this chapter, each person,
 1151  as defined in this part, who operates as a natural gas fuel
 1152  retailer shall report monthly to the department and pay a tax on
 1153  all natural gas fuel purchases beginning January 1, 2026 2024.
 1154         Section 22. Subsection (2) of section 206.9955, Florida
 1155  Statutes, is amended to read:
 1156         206.9955 Levy of natural gas fuel tax.—
 1157         (2) Effective January 1, 2026 2024, the following taxes
 1158  shall be imposed:
 1159         (a) An excise tax of 4 cents upon each motor fuel
 1160  equivalent gallon of natural gas fuel.
 1161         (b) An additional tax of 1 cent upon each motor fuel
 1162  equivalent gallon of natural gas fuel, which is designated as
 1163  the “ninth-cent fuel tax.”
 1164         (c) An additional tax of 1 cent on each motor fuel
 1165  equivalent gallon of natural gas fuel by each county, which is
 1166  designated as the “local option fuel tax.”
 1167         (d) An additional tax on each motor fuel equivalent gallon
 1168  of natural gas fuel, which is designated as the “State
 1169  Comprehensive Enhanced Transportation System Tax,” at a rate
 1170  determined pursuant to this paragraph. Before January 1, 2026
 1171  2024, and each year thereafter, the department shall determine
 1172  the tax rate applicable to the sale of natural gas fuel for the
 1173  following 12-month period beginning January 1, rounded to the
 1174  nearest tenth of a cent, by adjusting the tax rate of 5.8 cents
 1175  per gallon by the percentage change in the average of the
 1176  Consumer Price Index issued by the United States Department of
 1177  Labor for the most recent 12-month period ending September 30,
 1178  compared to the base year average, which is the average for the
 1179  12-month period ending September 30, 2013.
 1180         (e)1. An additional tax is imposed on each motor fuel
 1181  equivalent gallon of natural gas fuel for the privilege of
 1182  selling natural gas fuel. Before January 1, 2026 2024, and each
 1183  year thereafter, the department shall determine the tax rate
 1184  applicable to the sale of natural gas fuel, rounded to the
 1185  nearest tenth of a cent, for the following 12-month period
 1186  beginning January 1, by adjusting the tax rate of 9.2 cents per
 1187  gallon by the percentage change in the average of the Consumer
 1188  Price Index issued by the United States Department of Labor for
 1189  the most recent 12-month period ending September 30, compared to
 1190  the base year average, which is the average for the 12-month
 1191  period ending September 30, 2013.
 1192         2. The department is authorized to adopt rules and publish
 1193  forms to administer this paragraph.
 1194         Section 23. Subsection (1) of section 206.996, Florida
 1195  Statutes, is amended to read:
 1196         206.996 Monthly reports by natural gas fuel retailers;
 1197  deductions.—
 1198         (1) For the purpose of determining the amount of taxes
 1199  imposed by s. 206.9955, each natural gas fuel retailer shall
 1200  file beginning with February 2026 2024, and each month
 1201  thereafter, no later than the 20th day of each month, monthly
 1202  reports electronically with the department showing information
 1203  on inventory, purchases, nontaxable disposals, taxable uses, and
 1204  taxable sales in gallons of natural gas fuel for the preceding
 1205  month. However, if the 20th day of the month falls on a
 1206  Saturday, Sunday, or federal or state legal holiday, a return
 1207  must be accepted if it is electronically filed on the next
 1208  succeeding business day. The reports must include, or be
 1209  verified by, a written declaration stating that such report is
 1210  made under the penalties of perjury. The natural gas fuel
 1211  retailer shall deduct from the amount of taxes shown by the
 1212  report to be payable an amount equivalent to 0.67 percent of the
 1213  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
 1214  which deduction is allowed to the natural gas fuel retailer to
 1215  compensate it for services rendered and expenses incurred in
 1216  complying with the requirements of this part. This allowance is
 1217  not deductible unless payment of applicable taxes is made on or
 1218  before the 20th day of the month. This subsection may not be
 1219  construed as authorizing a deduction from the constitutional
 1220  fuel tax or the fuel sales tax.
 1221         Section 24. Paragraph (w) is added to subsection (5) and
 1222  paragraphs (qqq), (rrr), (sss), and (ttt) are added to
 1223  subsection (7) of section 212.08, Florida Statutes, as amended
 1224  by chapter 2023-17, Laws of Florida, to read:
 1225         212.08 Sales, rental, use, consumption, distribution, and
 1226  storage tax; specified exemptions.—The sale at retail, the
 1227  rental, the use, the consumption, the distribution, and the
 1228  storage to be used or consumed in this state of the following
 1229  are hereby specifically exempt from the tax imposed by this
 1230  chapter.
 1231         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1232         (w) Renewable natural gas machinery and equipment.
 1233         1.As used in this paragraph, the term “renewable natural
 1234  gas” means anaerobically generated biogas, landfill gas, or
 1235  wastewater treatment gas refined to a methane content of 90
 1236  percent or greater, which may be used as transportation fuel or
 1237  for electric generation or is of a quality capable of being
 1238  injected into a natural gas pipeline. For purposes of this
 1239  paragraph, any reference to natural gas includes renewable
 1240  natural gas.
 1241         2.The purchase of machinery and equipment that is
 1242  primarily used in the production, storage, transportation,
 1243  compression, or blending of renewable natural gas and that is
 1244  used at a fixed location is exempt from the tax imposed by this
 1245  chapter.
 1246         3.Purchasers of machinery and equipment qualifying for the
 1247  exemption provided in this paragraph must furnish the vendor
 1248  with an affidavit stating that the item or items to be exempted
 1249  are for the use designated herein. Purchasers with self-accrual
 1250  authority pursuant to s. 212.183 are not required to provide
 1251  this affidavit, but shall maintain all documentation necessary
 1252  to prove the exempt status of purchases.
 1253         4.A person furnishing a false affidavit to the vendor for
 1254  the purpose of evading payment of the tax imposed under this
 1255  chapter is subject to the penalty set forth in s. 212.085 and as
 1256  otherwise provided by law.
 1257         5.The department may adopt rules to administer this
 1258  paragraph.
 1259         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1260  entity by this chapter do not inure to any transaction that is
 1261  otherwise taxable under this chapter when payment is made by a
 1262  representative or employee of the entity by any means,
 1263  including, but not limited to, cash, check, or credit card, even
 1264  when that representative or employee is subsequently reimbursed
 1265  by the entity. In addition, exemptions provided to any entity by
 1266  this subsection do not inure to any transaction that is
 1267  otherwise taxable under this chapter unless the entity has
 1268  obtained a sales tax exemption certificate from the department
 1269  or the entity obtains or provides other documentation as
 1270  required by the department. Eligible purchases or leases made
 1271  with such a certificate must be in strict compliance with this
 1272  subsection and departmental rules, and any person who makes an
 1273  exempt purchase with a certificate that is not in strict
 1274  compliance with this subsection and the rules is liable for and
 1275  shall pay the tax. The department may adopt rules to administer
 1276  this subsection.
 1277         (qqq)Baby and toddler products.—Also exempt from the tax
 1278  imposed by this chapter are:
 1279         1.Baby cribs, including baby playpens and baby play yards;
 1280         2.Baby strollers;
 1281         3.Baby safety gates;
 1282         4.Baby monitors;
 1283         5.Child safety cabinet locks and latches and electrical
 1284  socket covers;
 1285         6.Bicycle child carrier seats and trailers designed for
 1286  carrying young children, including any adaptors and accessories
 1287  for these seats and trailers;
 1288         7.Baby exercisers, jumpers, bouncer seats and swings;
 1289         8.Breast pumps, bottle sterilizers, baby bottles and
 1290  nipples, pacifiers, and teething rings;
 1291         9.Baby wipes;
 1292         10.Changing tables and changing pads;
 1293         11.Children’s diapers, including single-use diapers,
 1294  reusable diapers, and reusable diaper inserts; and
 1295         12.Baby and toddler clothing, apparel, and shoes,
 1296  primarily intended for and marketed for children age 5 or
 1297  younger. Baby and toddler clothing size 5T and smaller and baby
 1298  and toddler shoes size 13T and smaller are presumed to be
 1299  primarily intended for and marketed for children age 5 or
 1300  younger.
 1301         (rrr)Diapers and incontinence products.—The sale for human
 1302  use of diapers, incontinence undergarments, incontinence pads,
 1303  or incontinence liners is exempt from the tax imposed by this
 1304  chapter.
 1305         (sss)Oral hygiene products.
 1306         1.Also exempt from the tax imposed by this chapter are
 1307  oral hygiene products.
 1308         2.As used in this paragraph, the term “oral hygiene
 1309  products” means electric and manual toothbrushes, toothpaste,
 1310  dental floss, dental picks, oral irrigators, and mouthwash.
 1311         (ttt) Firearm safety devices.—The sale of the following are
 1312  exempt from the tax imposed by this chapter:
 1313         1.A firearm safe, firearm lockbox, firearm case, or other
 1314  device that is designed to be used to store a firearm and that
 1315  is designed to be unlocked only by means of a key, a
 1316  combination, or other similar means.
 1317         2.A firearm trigger lock or firearm cable lock that, when
 1318  installed on a firearm, is designed to prevent the firearm from
 1319  being operated without first deactivating the device and that is
 1320  designed to be unlocked only by means of a key, a combination,
 1321  or other similar means.
 1322         Section 25. Paragraph (a) of subsection (1) of section
 1323  212.12, Florida Statutes, is amended to read:
 1324         212.12 Dealer’s credit for collecting tax; penalties for
 1325  noncompliance; powers of Department of Revenue in dealing with
 1326  delinquents; rounding; records required.—
 1327         (1)(a) Notwithstanding any other law and for the purpose of
 1328  compensating persons granting licenses for and the lessors of
 1329  real and personal property taxed hereunder, for the purpose of
 1330  compensating dealers in tangible personal property, for the
 1331  purpose of compensating dealers providing communication services
 1332  and taxable services, for the purpose of compensating owners of
 1333  places where admissions are collected, and for the purpose of
 1334  compensating remitters of any taxes or fees reported on the same
 1335  documents utilized for the sales and use tax, as compensation
 1336  for the keeping of prescribed records, filing timely tax
 1337  returns, and the proper accounting and remitting of taxes by
 1338  them, such seller, person, lessor, dealer, owner, and remitter
 1339  who files the return required pursuant to s. 212.11 only by
 1340  electronic means and who pays the amount due on such return only
 1341  by electronic means shall be allowed $45 2.5 percent of the
 1342  amount of the tax due, accounted for, and remitted to the
 1343  department in the form of a deduction. However, If the amount of
 1344  the tax due and remitted to the department by electronic means
 1345  for the reporting period is less than $45, the allowance is
 1346  limited to the amount of tax due exceeds $1,200, an allowance is
 1347  not allowed for all amounts in excess of $1,200. For purposes of
 1348  this paragraph, the term “electronic means” has the same meaning
 1349  as provided in s. 213.755(2)(c).
 1350         Section 26. Paragraph (d) of subsection (6) of section
 1351  212.20, Florida Statutes, is amended to read:
 1352         212.20 Funds collected, disposition; additional powers of
 1353  department; operational expense; refund of taxes adjudicated
 1354  unconstitutionally collected.—
 1355         (6) Distribution of all proceeds under this chapter and ss.
 1356  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1357         (d) The proceeds of all other taxes and fees imposed
 1358  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1359  and (2)(b) shall be distributed as follows:
 1360         1. In any fiscal year, the greater of $500 million, minus
 1361  an amount equal to 4.6 percent of the proceeds of the taxes
 1362  collected pursuant to chapter 201, or 5.2 percent of all other
 1363  taxes and fees imposed pursuant to this chapter or remitted
 1364  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 1365  monthly installments into the General Revenue Fund.
 1366         2. After the distribution under subparagraph 1., 8.9744
 1367  percent of the amount remitted by a sales tax dealer located
 1368  within a participating county pursuant to s. 218.61 shall be
 1369  transferred into the Local Government Half-cent Sales Tax
 1370  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 1371  transferred shall be reduced by 0.1 percent, and the department
 1372  shall distribute this amount to the Public Employees Relations
 1373  Commission Trust Fund less $5,000 each month, which shall be
 1374  added to the amount calculated in subparagraph 3. and
 1375  distributed accordingly.
 1376         3. After the distribution under subparagraphs 1. and 2.,
 1377  0.0966 percent shall be transferred to the Local Government
 1378  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 1379  to s. 218.65.
 1380         4. After the distributions under subparagraphs 1., 2., and
 1381  3., 2.0810 percent of the available proceeds shall be
 1382  transferred monthly to the Revenue Sharing Trust Fund for
 1383  Counties pursuant to s. 218.215.
 1384         5. After the distributions under subparagraphs 1., 2., and
 1385  3., 1.3653 percent of the available proceeds shall be
 1386  transferred monthly to the Revenue Sharing Trust Fund for
 1387  Municipalities pursuant to s. 218.215. If the total revenue to
 1388  be distributed pursuant to this subparagraph is at least as
 1389  great as the amount due from the Revenue Sharing Trust Fund for
 1390  Municipalities and the former Municipal Financial Assistance
 1391  Trust Fund in state fiscal year 1999-2000, no municipality shall
 1392  receive less than the amount due from the Revenue Sharing Trust
 1393  Fund for Municipalities and the former Municipal Financial
 1394  Assistance Trust Fund in state fiscal year 1999-2000. If the
 1395  total proceeds to be distributed are less than the amount
 1396  received in combination from the Revenue Sharing Trust Fund for
 1397  Municipalities and the former Municipal Financial Assistance
 1398  Trust Fund in state fiscal year 1999-2000, each municipality
 1399  shall receive an amount proportionate to the amount it was due
 1400  in state fiscal year 1999-2000.
 1401         6. Of the remaining proceeds:
 1402         a. In each fiscal year, the sum of $29,915,500 shall be
 1403  divided into as many equal parts as there are counties in the
 1404  state, and one part shall be distributed to each county. The
 1405  distribution among the several counties must begin each fiscal
 1406  year on or before January 5th and continue monthly for a total
 1407  of 4 months. If a local or special law required that any moneys
 1408  accruing to a county in fiscal year 1999-2000 under the then
 1409  existing provisions of s. 550.135 be paid directly to the
 1410  district school board, special district, or a municipal
 1411  government, such payment must continue until the local or
 1412  special law is amended or repealed. The state covenants with
 1413  holders of bonds or other instruments of indebtedness issued by
 1414  local governments, special districts, or district school boards
 1415  before July 1, 2000, that it is not the intent of this
 1416  subparagraph to adversely affect the rights of those holders or
 1417  relieve local governments, special districts, or district school
 1418  boards of the duty to meet their obligations as a result of
 1419  previous pledges or assignments or trusts entered into which
 1420  obligated funds received from the distribution to county
 1421  governments under then-existing s. 550.135. This distribution
 1422  specifically is in lieu of funds distributed under s. 550.135
 1423  before July 1, 2000.
 1424         b. The department shall distribute $166,667 monthly to each
 1425  applicant certified as a facility for a new or retained
 1426  professional sports franchise pursuant to s. 288.1162. Up to
 1427  $41,667 shall be distributed monthly by the department to each
 1428  certified applicant as defined in s. 288.11621 for a facility
 1429  for a spring training franchise. However, not more than $416,670
 1430  may be distributed monthly in the aggregate to all certified
 1431  applicants for facilities for spring training franchises.
 1432  Distributions begin 60 days after such certification and
 1433  continue for not more than 30 years, except as otherwise
 1434  provided in s. 288.11621. A certified applicant identified in
 1435  this sub-subparagraph may not receive more in distributions than
 1436  expended by the applicant for the public purposes provided in s.
 1437  288.1162(5) or s. 288.11621(3).
 1438         c. Beginning 30 days after notice by the Department of
 1439  Economic Opportunity to the Department of Revenue that an
 1440  applicant has been certified as the professional golf hall of
 1441  fame pursuant to s. 288.1168 and is open to the public, $166,667
 1442  shall be distributed monthly, for up to 300 months, to the
 1443  applicant.
 1444         d. Beginning 30 days after notice by the Department of
 1445  Economic Opportunity to the Department of Revenue that the
 1446  applicant has been certified as the International Game Fish
 1447  Association World Center facility pursuant to s. 288.1169, and
 1448  the facility is open to the public, $83,333 shall be distributed
 1449  monthly, for up to 168 months, to the applicant. This
 1450  distribution is subject to reduction pursuant to s. 288.1169.
 1451         e. The department shall distribute up to $83,333 monthly to
 1452  each certified applicant as defined in s. 288.11631 for a
 1453  facility used by a single spring training franchise, or up to
 1454  $166,667 monthly to each certified applicant as defined in s.
 1455  288.11631 for a facility used by more than one spring training
 1456  franchise. Monthly distributions begin 60 days after such
 1457  certification or July 1, 2016, whichever is later, and continue
 1458  for not more than 20 years to each certified applicant as
 1459  defined in s. 288.11631 for a facility used by a single spring
 1460  training franchise or not more than 25 years to each certified
 1461  applicant as defined in s. 288.11631 for a facility used by more
 1462  than one spring training franchise. A certified applicant
 1463  identified in this sub-subparagraph may not receive more in
 1464  distributions than expended by the applicant for the public
 1465  purposes provided in s. 288.11631(3).
 1466         f. The department shall distribute $15,333 monthly to the
 1467  State Transportation Trust Fund.
 1468         g.(I) On or before July 25, 2021, August 25, 2021, and
 1469  September 25, 2021, the department shall distribute $324,533,334
 1470  in each of those months to the Unemployment Compensation Trust
 1471  Fund, less an adjustment for refunds issued from the General
 1472  Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
 1473  distribution. The adjustments made by the department to the
 1474  total distributions shall be equal to the total refunds made
 1475  pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
 1476  subtracted from any single distribution exceeds the
 1477  distribution, the department may not make that distribution and
 1478  must subtract the remaining balance from the next distribution.
 1479         (II) Beginning July 2022, and on or before the 25th day of
 1480  each month, the department shall distribute $90 million monthly
 1481  to the Unemployment Compensation Trust Fund.
 1482         (III) If the ending balance of the Unemployment
 1483  Compensation Trust Fund exceeds $4,071,519,600 on the last day
 1484  of any month, as determined from United States Department of the
 1485  Treasury data, the Office of Economic and Demographic Research
 1486  shall certify to the department that the ending balance of the
 1487  trust fund exceeds such amount.
 1488         (IV) This sub-subparagraph is repealed, and the department
 1489  shall end monthly distributions under sub-sub-subparagraph (II),
 1490  on the date the department receives certification under sub-sub
 1491  subparagraph (III).
 1492         h.The department shall distribute $27.5 million to the
 1493  Florida Agricultural Promotional Campaign Trust Fund under s.
 1494  571.26, for further distribution in accordance with s. 571.265.
 1495  This sub-subparagraph is repealed July 1, 2025.
 1496         7. All other proceeds must remain in the General Revenue
 1497  Fund.
 1498         Section 27. Section 550.09516, Florida Statutes, is created
 1499  to read:
 1500         550.09516 Credit for eligible permitholders conducting
 1501  thoroughbred racing.
 1502         (1) Beginning July 1, 2023, each permitholder authorized to
 1503  conduct pari-mutuel wagering meets of thoroughbred racing under
 1504  this chapter is eligible for a credit equal to the amount paid
 1505  by the permitholder in the prior state fiscal year to the
 1506  federal Horseracing Integrity and Safety Authority, inclusive of
 1507  any applicable true-up calculations or credits made, granted, or
 1508  applied to the assessment imposed on the permitholder or the
 1509  state by such authority, for covered horse racing in the state,
 1510  pursuant to the Horseracing Integrity and Safety Act of 2020 as
 1511  set forth in the Consolidated Appropriations Act, 2021, Pub. L.
 1512  No. 116-260.
 1513         (2) The commission shall require sufficient documentation
 1514  to substantiate the amounts paid by an eligible permitholder to
 1515  qualify for the tax credit under this section.
 1516         (3) Beginning July 1, 2023, and each July 1 thereafter,
 1517  each permitholder granted a credit pursuant to this section may
 1518  apply the credit to the taxes and fees due under ss. 550.0951,
 1519  550.09515, and 550.3551(3), less any credit received by the
 1520  permitholder under s. 550.09515(6), and less the amount of state
 1521  taxes that would otherwise be due to the state for the conduct
 1522  of charity day performances under s. 550.0351(4). The unused
 1523  portion of the credit may be carried forward and applied each
 1524  month as taxes and fees become due. Any unused credit remaining
 1525  at the end of a fiscal year expires and may not be used.
 1526         (4) The commission may adopt rules to implement this
 1527  section.
 1528         Section 28. Section 571.26, Florida Statutes, is amended to
 1529  read:
 1530         571.26 Florida Agricultural Promotional Campaign Trust
 1531  Fund.—There is hereby created the Florida Agricultural
 1532  Promotional Campaign Trust Fund within the Department of
 1533  Agriculture and Consumer Services to receive all moneys related
 1534  to the Florida Agricultural Promotional Campaign. Moneys
 1535  deposited in the trust fund shall be appropriated for the sole
 1536  purpose of implementing the Florida Agricultural Promotional
 1537  Campaign, except for money deposited in the trust fund pursuant
 1538  to s. 212.20(6)(d)6.h., which shall be held separately and used
 1539  solely for the purposes identified in s. 571.265.
 1540         Section 29. The amendments made by this act to s. 571.26,
 1541  Florida Statutes, expire on July 1, 2025, and the text of that
 1542  section shall revert to that in existence on June 30, 2023,
 1543  except that any amendments to such text enacted other than by
 1544  this act must be preserved and continue to operate to the extent
 1545  such amendments are not dependent upon the portions of the text
 1546  which expire pursuant to this section.
 1547         Section 30. Section 571.265, Florida Statutes, is created
 1548  to read:
 1549         571.265 Promotion of Florida thoroughbred breeding and of
 1550  thoroughbred racing at Florida thoroughbred tracks; distribution
 1551  of funds.—
 1552         (1)For purposes of this section, the term:
 1553         (a)“Association” means the Florida Thoroughbred Breeders’
 1554  Association, Inc.
 1555         (b)“Permitholder” has the same meaning as in s.
 1556  550.002(23).
 1557         (2)Funds deposited into the Florida Agricultural
 1558  Promotional Campaign Trust Fund pursuant to s. 212.20(6)(d)6.h.
 1559  shall be used by the department to encourage the agricultural
 1560  activity of breeding thoroughbred racehorses in this state and
 1561  to enhance thoroughbred racing conducted at thoroughbred tracks
 1562  in this state as provided in this section. If the funds made
 1563  available under this section are not fully used in any one
 1564  fiscal year, any unused amounts shall be carried forward in the
 1565  trust fund into future fiscal years and made available for
 1566  distribution as provided in this section.
 1567         (3)The department shall distribute the funds made
 1568  available under this section as follows:
 1569         (a)Five million dollars shall be distributed to the
 1570  association to be used for the following:
 1571         1.Purses or purse supplements for Florida-bred or Florida
 1572  sired horses registered with the association that participate in
 1573  Florida thoroughbred races.
 1574         2.Awards to breeders of Florida-bred horses registered
 1575  with the association that win, place, or show in Florida
 1576  thoroughbred races.
 1577         3.Awards to owners of stallions who sired Florida-bred
 1578  horses registered with the association that win Florida
 1579  thoroughbred stakes races, if the stallions are registered with
 1580  the association as Florida stallions standing in this state.
 1581         4.Other racing incentives connected to Florida-bred or
 1582  Florida-sired horses registered with the association that
 1583  participate in thoroughbred races in Florida.
 1584         5.Awards administration.
 1585         6.Promotion of the Florida thoroughbred breeding industry.
 1586         (b)Five million dollars shall be distributed to Tampa Bay
 1587  Downs, Inc., to be used as purses in thoroughbred races
 1588  conducted at its pari-mutuel facilities and for the maintenance
 1589  and operation of that facility, pursuant to an agreement with
 1590  its local majority horsemen’s group.
 1591         (c)Fifteen million dollars shall be distributed to
 1592  Gulfstream Park Racing Association, Inc., to be used as purses
 1593  in thoroughbred races conducted at its pari-mutuel facility and
 1594  for the maintenance and operation of its facilities, pursuant to
 1595  an agreement with the Florida Horsemen’s Benevolent and
 1596  Protective Association, Inc.
 1597         (d)Two and one-half million dollars shall be distributed
 1598  as follows:
 1599         1.Two million dollars to Gulfstream Park Racing
 1600  Association, Inc., to be used as purses and purse supplements
 1601  for Florida-bred or Florida-sired horses registered with the
 1602  association that participate in thoroughbred races at the
 1603  permitholder’s pari-mutuel facility, pursuant to a written
 1604  agreement filed with the department establishing the rates,
 1605  procedures, and eligibility requirements entered into by the
 1606  permitholder, the association, and the Florida Horsemen’s
 1607  Benevolent and Protective Association, Inc.
 1608         2.Five hundred thousand dollars to Tampa Bay Downs, Inc.,
 1609  to be used as purses and purse supplements for Florida-bred or
 1610  Florida-sired horses registered with the association that
 1611  participate in thoroughbred races at the permitholder’s pari
 1612  mutuel facility, pursuant to a written agreement filed with the
 1613  department establishing the rates, procedures, and eligibility
 1614  requirements entered into by the permitholder, the association,
 1615  and the local majority horsemen’s group at the permitholder’s
 1616  pari-mutuel facility.
 1617         (4)On or before the first day of the August following each
 1618  fiscal year in which a recipient under this section received or
 1619  used funds pursuant to this section, each such recipient must
 1620  submit a report to the department detailing how all funds were
 1621  used in the prior fiscal year.
 1622         (5)This section is repealed July 1, 2025, unless reviewed
 1623  and saved from repeal by the Legislature.
 1624         Section 31. Paragraph (o) of subsection (8) of section
 1625  213.053, Florida Statutes, is amended, and subsection (24) is
 1626  added to that section, to read:
 1627         213.053 Confidentiality and information sharing.—
 1628         (8) Notwithstanding any other provision of this section,
 1629  the department may provide:
 1630         (o) Information relative to ss. 220.1845, 220.199, and
 1631  376.30781 to the Department of Environmental Protection in the
 1632  conduct of its official business.
 1633  
 1634  Disclosure of information under this subsection shall be
 1635  pursuant to a written agreement between the executive director
 1636  and the agency. Such agencies, governmental or nongovernmental,
 1637  shall be bound by the same requirements of confidentiality as
 1638  the Department of Revenue. Breach of confidentiality is a
 1639  misdemeanor of the first degree, punishable as provided by s.
 1640  775.082 or s. 775.083.
 1641         (24)The department may make available to the Division of
 1642  Historical Resources of the Department of State and the
 1643  Secretary of the United States Department of the Interior or his
 1644  or her delegate, exclusively for official purposes, information
 1645  for the purposes of administering the Main Street Historic
 1646  Tourism and Revitalization Act pursuant to s. 220.197.
 1647         Section 32. Section 220.199, Florida Statutes, is created
 1648  to read:
 1649         220.199Residential graywater system tax credit.—
 1650         (1)For purposes of this section, the term:
 1651         (a)“Developer” has the same meaning as in s. 380.031(2).
 1652         (b)“Graywater” has the same meaning as in s.
 1653  381.0065(2)(f).
 1654         (2)For taxable years beginning on or after January 1,
 1655  2024, a developer or homebuilder is eligible to receive a credit
 1656  against the tax imposed by this chapter in an amount up to 50
 1657  percent of the cost of each NSF/ANSI 350 Class R certified
 1658  noncommercial, residential graywater system purchased during the
 1659  taxable year. The tax credit may not exceed $4,200 for each
 1660  system purchased.
 1661         (3)To claim a credit under this section, a developer or
 1662  homebuilder must submit an application to the Department of
 1663  Environmental Protection which includes documentation showing
 1664  that the developer or homebuilder has purchased for use in this
 1665  state a graywater system meeting the requirements of subsection
 1666  (2) and that the graywater system meets the functionality
 1667  assurances provided in s. 403.892(3)(c). The Department of
 1668  Environmental Protection shall make a determination on the
 1669  eligibility of the applicant for the credit sought and shall
 1670  certify the determination to the applicant and the Department of
 1671  Revenue within 60 days after receipt of a completed application.
 1672  The taxpayer must attach the certification from the Department
 1673  of Environmental Protection to the tax return on which the
 1674  credit is claimed.
 1675         (4)Any unused tax credit authorized under this section may
 1676  be carried forward and claimed by the taxpayer for up to 2
 1677  taxable years.
 1678         (5)The Department of Revenue shall adopt rules to
 1679  administer this section, including, but not limited to, rules
 1680  prescribing forms for a credit and any evidence needed to
 1681  substantiate a claim for a credit under this section.
 1682         (6)The Department of Environmental Protection shall adopt
 1683  rules to administer this section, including, but not limited to,
 1684  rules relating to application forms for credit approval and
 1685  certification and the application and certification procedures,
 1686  guidelines, and requirements necessary to administer this
 1687  section.
 1688         Section 33. Subsection (8) of section 220.02, Florida
 1689  Statutes, is amended to read:
 1690         220.02 Legislative intent.—
 1691         (8) It is the intent of the Legislature that credits
 1692  against either the corporate income tax or the franchise tax be
 1693  applied in the following order: those enumerated in s. 631.828,
 1694  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1695  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1696  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1697  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1698  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1699  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1700  those enumerated in s. 220.1876, those enumerated in s.
 1701  220.1877, those enumerated in s. 220.193, those enumerated in s.
 1702  288.9916, those enumerated in s. 220.1899, those enumerated in
 1703  s. 220.194, those enumerated in s. 220.196, those enumerated in
 1704  s. 220.198, and those enumerated in s. 220.1915, those
 1705  enumerated in s. 220.199, and those enumerated in s. 220.197.
 1706         Section 34. Paragraph (a) of subsection (1) of section
 1707  220.13, Florida Statutes, is amended to read:
 1708         220.13 “Adjusted federal income” defined.—
 1709         (1) The term “adjusted federal income” means an amount
 1710  equal to the taxpayer’s taxable income as defined in subsection
 1711  (2), or such taxable income of more than one taxpayer as
 1712  provided in s. 220.131, for the taxable year, adjusted as
 1713  follows:
 1714         (a) Additions.—There shall be added to such taxable income:
 1715         1.a. The amount of any tax upon or measured by income,
 1716  excluding taxes based on gross receipts or revenues, paid or
 1717  accrued as a liability to the District of Columbia or any state
 1718  of the United States which is deductible from gross income in
 1719  the computation of taxable income for the taxable year.
 1720         b. Notwithstanding sub-subparagraph a., if a credit taken
 1721  under s. 220.1875, s. 220.1876, or s. 220.1877 is added to
 1722  taxable income in a previous taxable year under subparagraph 11.
 1723  and is taken as a deduction for federal tax purposes in the
 1724  current taxable year, the amount of the deduction allowed shall
 1725  not be added to taxable income in the current year. The
 1726  exception in this sub-subparagraph is intended to ensure that
 1727  the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is
 1728  added in the applicable taxable year and does not result in a
 1729  duplicate addition in a subsequent year.
 1730         2. The amount of interest which is excluded from taxable
 1731  income under s. 103(a) of the Internal Revenue Code or any other
 1732  federal law, less the associated expenses disallowed in the
 1733  computation of taxable income under s. 265 of the Internal
 1734  Revenue Code or any other law, excluding 60 percent of any
 1735  amounts included in alternative minimum taxable income, as
 1736  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1737  taxpayer pays tax under s. 220.11(3).
 1738         3. In the case of a regulated investment company or real
 1739  estate investment trust, an amount equal to the excess of the
 1740  net long-term capital gain for the taxable year over the amount
 1741  of the capital gain dividends attributable to the taxable year.
 1742         4. That portion of the wages or salaries paid or incurred
 1743  for the taxable year which is equal to the amount of the credit
 1744  allowable for the taxable year under s. 220.181. This
 1745  subparagraph shall expire on the date specified in s. 290.016
 1746  for the expiration of the Florida Enterprise Zone Act.
 1747         5. That portion of the ad valorem school taxes paid or
 1748  incurred for the taxable year which is equal to the amount of
 1749  the credit allowable for the taxable year under s. 220.182. This
 1750  subparagraph shall expire on the date specified in s. 290.016
 1751  for the expiration of the Florida Enterprise Zone Act.
 1752         6. The amount taken as a credit under s. 220.195 which is
 1753  deductible from gross income in the computation of taxable
 1754  income for the taxable year.
 1755         7. That portion of assessments to fund a guaranty
 1756  association incurred for the taxable year which is equal to the
 1757  amount of the credit allowable for the taxable year.
 1758         8. In the case of a nonprofit corporation which holds a
 1759  pari-mutuel permit and which is exempt from federal income tax
 1760  as a farmers’ cooperative, an amount equal to the excess of the
 1761  gross income attributable to the pari-mutuel operations over the
 1762  attributable expenses for the taxable year.
 1763         9. The amount taken as a credit for the taxable year under
 1764  s. 220.1895.
 1765         10. Up to nine percent of the eligible basis of any
 1766  designated project which is equal to the credit allowable for
 1767  the taxable year under s. 220.185.
 1768         11. Any amount taken as a credit for the taxable year under
 1769  s. 220.1875, s. 220.1876, or s. 220.1877. The addition in this
 1770  subparagraph is intended to ensure that the same amount is not
 1771  allowed for the tax purposes of this state as both a deduction
 1772  from income and a credit against the tax. This addition is not
 1773  intended to result in adding the same expense back to income
 1774  more than once.
 1775         12. The amount taken as a credit for the taxable year under
 1776  s. 220.193.
 1777         13. Any portion of a qualified investment, as defined in s.
 1778  288.9913, which is claimed as a deduction by the taxpayer and
 1779  taken as a credit against income tax pursuant to s. 288.9916.
 1780         14. The costs to acquire a tax credit pursuant to s.
 1781  288.1254(5) that are deducted from or otherwise reduce federal
 1782  taxable income for the taxable year.
 1783         15. The amount taken as a credit for the taxable year
 1784  pursuant to s. 220.194.
 1785         16. The amount taken as a credit for the taxable year under
 1786  s. 220.196. The addition in this subparagraph is intended to
 1787  ensure that the same amount is not allowed for the tax purposes
 1788  of this state as both a deduction from income and a credit
 1789  against the tax. The addition is not intended to result in
 1790  adding the same expense back to income more than once.
 1791         17. The amount taken as a credit for the taxable year
 1792  pursuant to s. 220.198.
 1793         18. The amount taken as a credit for the taxable year
 1794  pursuant to s. 220.1915.
 1795         19. The amount taken as a credit for the taxable year
 1796  pursuant to s. 220.199.
 1797         20.The amount taken as a credit for the taxable year
 1798  pursuant to s. 220.197.
 1799         Section 35. Paragraph (f) of subsection (2) of section
 1800  220.1845, Florida Statutes, is amended to read:
 1801         220.1845 Contaminated site rehabilitation tax credit.—
 1802         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 1803         (f)1.Beginning in fiscal year 2023-2024, the total amount
 1804  of the tax credits which may be granted under this section is
 1805  $27.5 million in the 2021-2022 fiscal year and $10 million in
 1806  each fiscal year thereafter.
 1807         2.In addition to the amount specified in subparagraph 1.,
 1808  $150 million of tax credits may be granted during the period
 1809  beginning in fiscal year 2023-2024 through 2027-2028. This
 1810  subparagraph is repealed on July 1, 2028.
 1811         Section 36. Subsection (4) of section 376.30781, Florida
 1812  Statutes, is amended to read:
 1813         376.30781 Tax credits for rehabilitation of drycleaning
 1814  solvent-contaminated sites and brownfield sites in designated
 1815  brownfield areas; application process; rulemaking authority;
 1816  revocation authority.—
 1817         (4)(a) The Department of Environmental Protection is
 1818  responsible for allocating the tax credits provided for in s.
 1819  220.1845, which may not exceed a total of $27.5 million in tax
 1820  credits in fiscal year 2021-2022 and $10 million in tax credits
 1821  each fiscal year thereafter.
 1822         (b)In addition to the amount specified in paragraph (a),
 1823  $150 million of tax credits may be granted during the period
 1824  beginning in fiscal year 2023-2024 through 2027-2028. This
 1825  paragraph is repealed on July 1, 2028.
 1826         Section 37. Section 220.197, Florida Statutes, is created
 1827  to read:
 1828         220.197Main Street Historic Tourism and Revitalization
 1829  Act; tax credits; reports.—
 1830         (1)SHORT TITLE.—This section may be cited as the “Main
 1831  Street Historic Tourism and Revitalization Act.”
 1832         (2)DEFINITIONS.—As used in this section, the term:
 1833         (a)“Accredited Main Street Program” means an active
 1834  Florida Main Street Program or the Orlando Main Streets program,
 1835  provided that such program meets the Main Street America
 1836  accreditation standards. An Accredited Main Street Program must
 1837  meet all of the following criteria:
 1838         1.Have broad-based community support for the commercial
 1839  district revitalization process with strong support from the
 1840  public and private sectors.
 1841         2.Have a developed vision and mission statement relevant
 1842  to community conditions and to Main Street America’s
 1843  organizational stage.
 1844         3.Have a comprehensive Main Street America work plan.
 1845         4.Possess a historic preservation ethic.
 1846         5.Have an active board of directors and committees.
 1847         6.Have an adequate operating budget.
 1848         7.Have a paid professional program manager.
 1849         8.Conduct a program of ongoing training for staff and
 1850  volunteers.
 1851         9.Report key statistics.
 1852         10.Be a current member of Main Street America.
 1853         (b)“Certified historic structure” means a building and its
 1854  structural components as defined in 36 C.F.R. s. 67.2 which is
 1855  of a character subject to the allowance for depreciation
 1856  provided in s. 167 of the Internal Revenue Code of 1986, as
 1857  amended, and which is:
 1858         1.Individually listed in the National Register of Historic
 1859  Places; or
 1860         2.Located within a registered historic district and
 1861  certified by the United States Secretary of the Interior as
 1862  being of historic significance to the registered historic
 1863  district as set forth in 36 C.F.R. s. 67.2.
 1864         (c)“Certified rehabilitation” means the rehabilitation of
 1865  a certified historic structure which the United States Secretary
 1866  of the Interior has certified to the United States Secretary of
 1867  the Treasury as being consistent with the historic character of
 1868  the certified historic structure and, if applicable, consistent
 1869  with the registered historic district in which the certified
 1870  historic structure is located as set forth in 36 C.F.R. s. 67.2.
 1871         (d)“Division” means the Division of Historical Resources
 1872  of the Department of State.
 1873         (e)“Florida Main Street Program” means a statewide
 1874  historic preservation-based downtown revitalization assistance
 1875  program created, maintained, and administered by the division
 1876  under s. 267.031(5).
 1877         (f)“Local program area” means the specific geographic area
 1878  in which an Accredited Main Street Program is conducted as
 1879  approved and maintained by the division or in which the Orlando
 1880  Main Streets program is conducted.
 1881         (g)“Long-term leasehold” means a leasehold in a
 1882  nonresidential real property for a term of 39 years or more or a
 1883  leasehold in a residential real property for a term of 27.5
 1884  years or more.
 1885         (h)“Main Street America” means a national network of
 1886  grassroots organizations revitalizing historic downtown areas
 1887  under the leadership of the National Main Street Center, Inc., a
 1888  subsidiary of the National Trust for Historic Preservation.
 1889         (i)“National Register of Historic Places” means the list
 1890  of historic properties significant in American history,
 1891  architecture, archeology, engineering, and culture maintained by
 1892  the United States Secretary of the Interior as authorized in 54
 1893  U.S.C. s. 3021.
 1894         (j)“Orlando Main Streets” means a historic preservation
 1895  based district revitalization program administered by the City
 1896  of Orlando.
 1897         (k)“Placed in service” means the time that property is
 1898  first placed by the taxpayer in a condition or state of
 1899  readiness and availability for a specifically assigned function,
 1900  whether for use in a trade or business, for the production of
 1901  income, or in a tax-exempt activity.
 1902         (l)“Qualified expenses” means rehabilitation expenditures
 1903  incurred in this state which qualify for the credit under 26
 1904  U.S.C. s. 47.
 1905         (m)“Registered historic district” means a district listed
 1906  in the National Register of Historic Places or a district:
 1907         1.Designated under general law or local ordinance and
 1908  certified by the United States Secretary of the Interior as
 1909  meeting criteria that will substantially achieve the purposes of
 1910  preserving and rehabilitating buildings of historic significance
 1911  to the district; and
 1912         2.Certified by the United States Secretary of the Interior
 1913  as meeting substantially all of the requirements for listing a
 1914  district in the National Register of Historic Places.
 1915         (n)“Taxpayer” has the same meaning as in s. 220.03(1)(z),
 1916  but also includes an insurer subject to the insurance premium
 1917  tax under s. 624.509.
 1918         (3)ELIGIBILITY.—
 1919         (a)To receive a tax credit under this section, an
 1920  applicant must apply to the division, no later than 6 months
 1921  after the date the certified historic structure is placed in
 1922  service, for a tax credit for qualified expenses in the amount
 1923  and under the conditions and limitations provided in this
 1924  section. The applicant must provide the division with all of the
 1925  following:
 1926         1.Documentation showing that:
 1927         a.The rehabilitation is a certified rehabilitation;
 1928         b.The structure is a certified historic structure, is
 1929  income-producing, is located within this state, and is placed
 1930  into service on or after January 1, 2024;
 1931         c.The applicant had an ownership or a long-term leasehold
 1932  interest in the certified historic structure in the year during
 1933  which the certified historic structure was placed into service;
 1934         d.The total amount of qualified expenses incurred in
 1935  rehabilitating the certified historic structure exceeded $5,000;
 1936         e.The qualified expenses were incurred in this state; and
 1937         f.The applicant received a tax credit for the qualified
 1938  expenses under 26 U.S.C. s. 47.
 1939         2.An official certificate of eligibility from the
 1940  division, signed by the State Historic Preservation Officer or
 1941  the Deputy State Historic Preservation Officer, attesting that
 1942  the project has been approved by the National Park Service. The
 1943  attestation must identify if the project is located within a
 1944  local program area.
 1945         3.National Park Service Form 10-168c (Rev. 2019), titled
 1946  “Historic Preservation Certification Application-Part 3-Request
 1947  for Certification of Completed Work,” or a similar form, signed
 1948  by an officer of the National Park Service, attesting that the
 1949  completed rehabilitation meets the United States Secretary of
 1950  the Interior’s Standards for Rehabilitation and is consistent
 1951  with the historic character of the property and, if applicable,
 1952  the district in which the completed rehabilitation is located.
 1953  The form may be obtained from the National Park Service.
 1954         4.The dates during which the certified historic structure
 1955  was rehabilitated, the date the certified historic structure was
 1956  placed into service after the certified rehabilitation was
 1957  completed, and evidence that the certified historic structure
 1958  was placed into service after the certified rehabilitation was
 1959  completed.
 1960         5.A list of total qualified expenses incurred in
 1961  rehabilitating the certified historic structure. For certified
 1962  rehabilitations with qualified expenses that exceed $750,000,
 1963  the applicant must submit an audited cost report issued by a
 1964  certified public accountant which itemizes the qualified
 1965  expenses incurred in rehabilitating the certified historic
 1966  structure. An applicant may submit an audited cost report issued
 1967  by a certified public accountant which was created for purposes
 1968  of applying for a federal historic rehabilitation tax credit and
 1969  which includes all of the qualified expenses incurred in
 1970  rehabilitating the certified historic structure.
 1971         6.An attestation of the total qualified expenses incurred
 1972  by the applicant in rehabilitating the certified historic
 1973  structure.
 1974         7.The information required to be reported by the division
 1975  in subsection (8) to enable the division to compile its annual
 1976  report.
 1977  
 1978  This paragraph may not be construed to restrict an applicant
 1979  from making an application with the division before the
 1980  certified historic structure is placed in service. However, a
 1981  final determination on eligibility may not be made until the
 1982  certified historic structure is placed in service.
 1983         (b)Within 90 days after receipt of the information
 1984  required under paragraph (a) or the certified historic structure
 1985  is placed in service, whichever is later, the division shall
 1986  approve or deny the application. If approved, the division must
 1987  provide a letter of certification to the applicant consistent
 1988  with any restrictions imposed. If the division denies any part
 1989  of the requested credit, the division must inform the applicant
 1990  of the grounds for the denial. The division must submit a copy
 1991  of the certification and the information provided by the
 1992  applicant to the department within 10 days after the division’s
 1993  approval.
 1994         (4)CERTIFIED REHABILITATION TAX CREDIT.—For taxable years
 1995  beginning on or after January 1, 2024, there is allowed a credit
 1996  against any tax due for a taxable year under this chapter or s.
 1997  624.509 after the application of any other allowable credits by
 1998  the taxpayer in an amount equal to:
 1999         (a)Twenty percent of the total qualified expenses incurred
 2000  in this state in rehabilitating a certified historic structure
 2001  that has been approved by the National Park Service to receive
 2002  the federal historic rehabilitation tax credit; or
 2003         (b)Thirty percent of the total qualified expenses incurred
 2004  in this state in rehabilitating a certified historic structure
 2005  that has been approved by the National Park Service to receive
 2006  the federal historic rehabilitation tax credit and that is
 2007  located within a local program area.
 2008  
 2009  The tax credit may be used to offset the corporate income tax
 2010  imposed under this chapter and the insurance premium tax imposed
 2011  in s. 624.509. An insurer claiming a credit against insurance
 2012  premium tax liability under this section may not be required to
 2013  pay any additional retaliatory tax levied pursuant to s.
 2014  624.5091 as a result of claiming such credit. Section 624.5091
 2015  does not limit such credit in any manner.
 2016         (5)CARRYFORWARD OF TAX CREDIT.—
 2017         (a)If a tax credit exceeds the amount of tax owed, the
 2018  taxpayer may carry forward the unused tax credit for a period of
 2019  up to 5 taxable years.
 2020         (b)A carryforward is considered the remaining portion of a
 2021  tax credit that cannot be claimed in the current taxable year.
 2022         (6)SALE OR TRANSFER OF TAX CREDIT.—
 2023         (a)All or part of the tax credit may be sold or
 2024  transferred.
 2025         (b)A taxpayer to which all or part of the tax credit is
 2026  sold or transferred may sell or transfer to another taxpayer all
 2027  or part of the tax credit that may otherwise be claimed.
 2028         (c)A taxpayer that sells or transfers a tax credit to
 2029  another taxpayer must provide a copy of the certificate of
 2030  eligibility provided under subparagraph (3)(a)2. together with
 2031  the audited cost report, if applicable, to the purchaser or
 2032  transferee.
 2033         (d)Qualified expenses may be counted only once in
 2034  determining the amount of an available tax credit, and more than
 2035  one taxpayer may not claim a tax credit for the same qualified
 2036  expenses.
 2037         (e)There is no limit on the total number of transactions
 2038  for the sale or transfer of all or part of a tax credit.
 2039         (f)1.No later than the 30th day after the date of a sale
 2040  or transfer, the seller or transferor and the purchaser or
 2041  transferee shall jointly submit written notice of the sale or
 2042  transfer to the department on a form prescribed by the
 2043  department. The notice must include all of the following:
 2044         a.The date of the sale or transfer.
 2045         b.The amount of the tax credit sold or transferred.
 2046         c.The name and federal tax identification number of the
 2047  seller or transferor of the tax credit and the purchaser or
 2048  transferee.
 2049         d.The amount of the tax credit owned by the seller or
 2050  transferor before the sale or transfer and the amount the seller
 2051  or transferor retained, if any, after the sale or transfer.
 2052         2.The sale or transfer of a tax credit under this
 2053  subsection does not extend the period for which a tax credit may
 2054  be carried forward and does not increase the total amount of the
 2055  tax credit that may be claimed.
 2056         3.If a taxpayer claims a tax credit for qualified
 2057  expenses, another taxpayer may not use the same expenses as the
 2058  basis for claiming a tax credit.
 2059         4.Notwithstanding the requirements of this subsection, a
 2060  tax credit earned by, purchased by, or transferred to a
 2061  partnership, limited liability company, S corporation, or other
 2062  pass-through taxpayer may be allocated to the partners, members,
 2063  or shareholders of that taxpayer in accordance with any
 2064  agreement among the partners, members, or shareholders and
 2065  without regard to the ownership interest of the partners,
 2066  members, or shareholders in the rehabilitated certified historic
 2067  structure.
 2068         (g)If the tax credit is reduced due to a determination,
 2069  examination, or audit by the department, the tax deficiency
 2070  shall be recovered from the taxpayer that sold or transferred
 2071  the tax credit or the purchaser or transferee that claimed the
 2072  tax credit up to the amount of the tax credit taken.
 2073         (h)Any subsequent deficiencies shall be assessed against
 2074  the purchaser or transferee that claimed the tax credit or, in
 2075  the case of multiple succeeding entities, in the order of tax
 2076  credit succession.
 2077         (7)AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX
 2078  CREDITS; FRAUDULENT CLAIMS.—
 2079         (a)The department, with assistance from the division, may
 2080  perform any additional financial and technical audits and
 2081  examinations, including examining the accounts, books, or
 2082  records of the tax credit applicant, to verify the legitimacy of
 2083  the qualified expenses included in a tax credit return and to
 2084  ensure compliance with this section. If requested by the
 2085  department, the division must provide technical assistance for
 2086  any technical audits or examinations performed under this
 2087  subsection.
 2088         (b)It is grounds for forfeiture of previously claimed and
 2089  received tax credits if the department determines, as a result
 2090  of an audit or information received from the division or the
 2091  United States Department of the Interior, that an applicant or a
 2092  taxpayer received a tax credit pursuant to this section to which
 2093  the taxpayer was not entitled. In the case of fraud, the
 2094  taxpayer may not claim any future tax credits under this
 2095  section.
 2096         (c)The taxpayer must return forfeited tax credits to the
 2097  department, and such funds shall be paid into the General
 2098  Revenue Fund.
 2099         (d)The taxpayer shall file with the department an amended
 2100  tax return or such other report as the department prescribes and
 2101  shall pay any required tax within 60 days after the taxpayer
 2102  receives notification from the United States Internal Revenue
 2103  Service that a previously approved tax credit has been revoked
 2104  or modified, if uncontested, or within 60 days after a final
 2105  order is issued following proceedings involving a contested
 2106  revocation or modification order.
 2107         (e)A notice of deficiency may be issued by the department
 2108  at any time within 5 years after the date on which the taxpayer
 2109  receives notification from the United States Internal Revenue
 2110  Service that a previously approved tax credit has been revoked
 2111  or modified. If a taxpayer fails to notify the department of any
 2112  change in its tax credit claimed, a notice of deficiency may be
 2113  issued at any time. In either case, the amount of any proposed
 2114  assessment set forth in such notice of deficiency is limited to
 2115  the amount of the tax credit claimed.
 2116         (f)A taxpayer that fails to report and timely pay any tax
 2117  due as a result of the forfeiture of its tax credit violates
 2118  this section and is subject to applicable penalties and
 2119  interest.
 2120         (8)ANNUAL REPORT.—Based on the applications submitted and
 2121  approved, the division shall submit a report by December 1 of
 2122  each year to the President of the Senate and the Speaker of the
 2123  House of Representatives which identifies, in the aggregate, all
 2124  of the following:
 2125         (a)The number of employees hired during construction
 2126  phases.
 2127         (b)The use of each newly rehabilitated building and the
 2128  expected number of employees hired.
 2129         (c)The number of affordable housing units created or
 2130  preserved. As used in this paragraph, the term “affordable” has
 2131  the same meaning as in s. 420.0004.
 2132         (d)The property values before and after the certified
 2133  rehabilitations.
 2134         (9)DEPARTMENT DUTIES.—The department shall:
 2135         (a)Establish a cooperative agreement with the division.
 2136         (b)Adopt any necessary forms required to claim a tax
 2137  credit under this section.
 2138         (c)Provide administrative guidelines and procedures
 2139  required to administer this section, including rules
 2140  establishing an entitlement to and sale or transfer of a tax
 2141  credit under this section.
 2142         (d)Provide examination and audit procedures required to
 2143  administer this section.
 2144         (10)APPLICABILITY.—This section applies to taxable years
 2145  beginning, and for qualified expenses incurred, on or after
 2146  January 1, 2024.
 2147         (11)RULES.—The department and the division may adopt rules
 2148  to administer this section.
 2149         Section 38. Paragraph (c) of subsection (2) of section
 2150  220.222, Florida Statutes, as amended by section 22 of chapter
 2151  2023-17, Laws of Florida, is amended to read:
 2152         220.222 Returns; time and place for filing.—
 2153         (2)
 2154         (c)1. For purposes of this subsection, a taxpayer is not in
 2155  compliance with s. 220.32 if the taxpayer underpays the required
 2156  payment by more than the greater of $2,000 or 30 percent of the
 2157  tax shown on the return when filed.
 2158         2. For the purpose of determining compliance with s. 220.32
 2159  as referenced in subparagraph 1., the tax shown on the return
 2160  when filed must include the amount of the allowable credits
 2161  taken on the return pursuant to s. 220.1875, s. 220.1876, s.
 2162  220.1877, or s. 220.1878.
 2163         Section 39. Paragraph (a) of subsection (5) of section
 2164  402.62, Florida Statutes, is amended to read:
 2165         402.62 Strong Families Tax Credit.—
 2166         (5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
 2167  AND LIMITATIONS.—
 2168         (a) Beginning in fiscal year 2023-2024 2022-2023, the tax
 2169  credit cap amount is $20 $10 million in each state fiscal year.
 2170         Section 40. Subsection (7) of section 624.509, Florida
 2171  Statutes, is amended to read:
 2172         624.509 Premium tax; rate and computation.—
 2173         (7) Credits and deductions against the tax imposed by this
 2174  section shall be taken in the following order: deductions for
 2175  assessments made pursuant to s. 440.51; credits for taxes paid
 2176  under ss. 175.101 and 185.08; credits for income taxes paid
 2177  under chapter 220 and the credit allowed under subsection (5),
 2178  as these credits are limited by subsection (6); the credit
 2179  allowed under s. 624.51057; the credit allowed under s. 220.197;
 2180  and all other available credits and deductions.
 2181         Section 41. Clothing, wallets, and bags; school supplies;
 2182  learning aids and jigsaw puzzles; personal computers and
 2183  personal computer-related accessories; sales tax holidays.—
 2184         (1)The tax levied under chapter 212, Florida Statutes, may
 2185  not be collected during the period from July 24, 2023, through
 2186  August 6, 2023, or during the period from January 1, 2024,
 2187  through January 14, 2024, on the retail sale of:
 2188         (a)Clothing, wallets, or bags, including handbags,
 2189  backpacks, fanny packs, and diaper bags, but excluding
 2190  briefcases, suitcases, and other garment bags, having a sales
 2191  price of $100 or less per item. As used in this paragraph, the
 2192  term “clothing” means:
 2193         1.Any article of wearing apparel intended to be worn on or
 2194  about the human body, excluding watches, watchbands, jewelry,
 2195  umbrellas, and handkerchiefs; and
 2196         2.All footwear, excluding skis, swim fins, roller blades,
 2197  and skates.
 2198         (b)School supplies having a sales price of $50 or less per
 2199  item. As used in this paragraph, the term “school supplies”
 2200  means pens, pencils, erasers, crayons, notebooks, notebook
 2201  filler paper, legal pads, binders, lunch boxes, construction
 2202  paper, markers, folders, poster board, composition books, poster
 2203  paper, scissors, cellophane tape, glue or paste, rulers,
 2204  computer disks, staplers and staples used to secure paper
 2205  products, protractors, compasses, and calculators.
 2206         (c)Learning aids and jigsaw puzzles having a sales price
 2207  of $30 or less. As used in this paragraph, the term “learning
 2208  aids” means flashcards or other learning cards, matching or
 2209  other memory games, puzzle books and search-and-find books,
 2210  interactive or electronic books and toys intended to teach
 2211  reading or math skills, and stacking or nesting blocks or sets.
 2212         (d)Personal computers or personal computer-related
 2213  accessories purchased for noncommercial home or personal use
 2214  having a sales price of $1,500 or less. As used in this
 2215  paragraph, the term:
 2216         1.“Personal computers” includes electronic book readers,
 2217  laptops, desktops, handhelds, tablets, or tower computers. The
 2218  term does not include cellular telephones, video game consoles,
 2219  digital media receivers, or devices that are not primarily
 2220  designed to process data.
 2221         2.“Personal computer-related accessories” includes
 2222  keyboards, mice, personal digital assistants, monitors, other
 2223  peripheral devices, modems, routers, and nonrecreational
 2224  software, regardless of whether the accessories are used in
 2225  association with a personal computer base unit. The term does
 2226  not include furniture or systems, devices, software, monitors
 2227  with a television tuner, or peripherals that are designed or
 2228  intended primarily for recreational use.
 2229         (2)The tax exemptions provided in this section do not
 2230  apply to sales within a theme park or entertainment complex as
 2231  defined in s. 509.013(9), Florida Statutes, within a public
 2232  lodging establishment as defined in s. 509.013(4), Florida
 2233  Statutes, or within an airport as defined in s. 330.27(2),
 2234  Florida Statutes.
 2235         (3)The tax exemptions provided in this section apply at
 2236  the option of the dealer if less than 5 percent of the dealer’s
 2237  gross sales of tangible personal property in the prior calendar
 2238  year consisted of items that would be exempt under this section.
 2239  If a qualifying dealer chooses not to participate in the tax
 2240  holiday, by July 17, 2023, for the tax holiday beginning July
 2241  24, 2023, and by December 23, 2023, for the tax holiday
 2242  beginning January 1, 2024, the dealer must notify the Department
 2243  of Revenue in writing of its election to collect sales tax
 2244  during the holiday and must post a copy of that notice in a
 2245  conspicuous location at its place of business.
 2246         (4)The Department of Revenue is authorized, and all
 2247  conditions are deemed met, to adopt emergency rules pursuant to
 2248  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2249  this section.
 2250         (5)This section shall take effect upon this act becoming a
 2251  law.
 2252         Section 42. Disaster preparedness supplies; sales tax
 2253  holiday.—
 2254         (1)The tax levied under chapter 212, Florida Statutes, may
 2255  not be collected during the period from May 27, 2023, through
 2256  June 9, 2023, on the sale of:
 2257         (a)A portable self-powered light source with a sales price
 2258  of $40 or less.
 2259         (b)A portable self-powered radio, two-way radio, or
 2260  weather-band radio with a sales price of $50 or less.
 2261         (c)A tarpaulin or other flexible waterproof sheeting with
 2262  a sales price of $100 or less.
 2263         (d)An item normally sold as, or generally advertised as, a
 2264  ground anchor system or tie-down kit with a sales price of $100
 2265  or less.
 2266         (e)A gas or diesel fuel tank with a sales price of $50 or
 2267  less.
 2268         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-
 2269  volt, or 9-volt batteries, excluding automobile and boat
 2270  batteries, with a sales price of $50 or less.
 2271         (g)A nonelectric food storage cooler with a sales price of
 2272  $60 or less.
 2273         (h)A portable generator used to provide light or
 2274  communications or preserve food in the event of a power outage
 2275  with a sales price of $3,000 or less.
 2276         (i)Reusable ice with a sales price of $20 or less.
 2277         (j)A portable power bank with a sales price of $60 or
 2278  less.
 2279         (k)A smoke detector or smoke alarm with a sales price of
 2280  $70 or less.
 2281         (l)A fire extinguisher with a sales price of $70 or less.
 2282         (m)A carbon monoxide detector with a sales price of $70 or
 2283  less.
 2284         (n)Supplies necessary for the evacuation of household
 2285  pets. For purposes of this exemption, the term “supplies
 2286  necessary” means the purchase for noncommercial use of:
 2287         1.Bags of dry dog food or cat food weighing 50 or fewer
 2288  pounds with a sales price of $100 or less per bag.
 2289         2.Cans or pouches of wet dog food or cat food with a sales
 2290  price of $10 or less per can or pouch or the equivalent if sold
 2291  in a box or case.
 2292         3.Over-the-counter pet medications with a sales price of
 2293  $100 or less per item.
 2294         4.Portable kennels or pet carriers with a sales price of
 2295  $100 or less per item.
 2296         5.Manual can openers with a sales price of $15 or less per
 2297  item.
 2298         6.Leashes, collars, and muzzles with a sales price of $20
 2299  or less per item.
 2300         7.Collapsible or travel-sized food bowls or water bowls
 2301  with a sales price of $15 or less per item.
 2302         8.Cat litter weighing 25 or fewer pounds with a sales
 2303  price of $25 or less per item.
 2304         9.Cat litter pans with a sales price of $15 or less per
 2305  item.
 2306         10.Pet waste disposal bags with a sales price of $15 or
 2307  less per package.
 2308         11.Pet pads with a sales price of $20 or less per box or
 2309  package.
 2310         12.Hamster or rabbit substrate with a sales price of $15
 2311  or less per package.
 2312         13.Pet beds with a sales price of $40 or less per item.
 2313         (o)Common household consumable items with a sales price of
 2314  $30 or less. For purposes of this paragraph, the term “common
 2315  household consumable items” means:
 2316         1.The following laundry detergent and supplies: powder
 2317  detergent; liquid detergent; or pod detergent, fabric softener,
 2318  dryer sheets, stain removers, and bleach.
 2319         2.Toilet paper.
 2320         3.Paper towels.
 2321         4.Paper napkins and tissues.
 2322         5.Facial tissues.
 2323         6.Hand soap, bar soap and body wash.
 2324         7.Sunscreen and sunblock.
 2325         8.Dish soap and detergents, including powder detergents,
 2326  liquid detergents, or pod detergents or rinse agents that can be
 2327  used in dishwashers.
 2328         9.Cleaning or disinfecting wipes and sprays.
 2329         10.Hand sanitizer.
 2330         11.Trash bags.
 2331         (2)The tax exemptions provided in this section do not
 2332  apply to sales within a theme park or entertainment complex as
 2333  defined in s. 509.013(9), Florida Statutes, within a public
 2334  lodging establishment as defined in s. 509.013(4), Florida
 2335  Statutes, or within an airport as defined in s. 330.27(2),
 2336  Florida Statutes.
 2337         (3)The Department of Revenue is authorized, and all
 2338  conditions are deemed met, to adopt emergency rules pursuant to
 2339  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2340  this section.
 2341         (4)This section shall take effect upon this act becoming a
 2342  law.
 2343         Section 43. Freedom Summer; sales tax holiday.—
 2344         (1)The taxes levied under chapter 212, Florida Statutes,
 2345  may not be collected on purchases made during the period from
 2346  May 29, 2023, through September 4, 2023, on:
 2347         (a)The sale by way of admissions, as defined in s.
 2348  212.02(1), Florida Statutes, for:
 2349         1.A live music event scheduled to be held on any date or
 2350  dates from May 29, 2023, through December 31, 2023;
 2351         2.A live sporting event scheduled to be held on any date
 2352  or dates from May 29, 2023, through December 31, 2023;
 2353         3.A movie to be shown in a movie theater on any date or
 2354  dates from May 29, 2023, through December 31, 2023;
 2355         4.Entry to a museum, including any annual passes;
 2356         5.Entry to a state park, including any annual passes;
 2357         6.Entry to a ballet, play, or musical theatre performance
 2358  scheduled to be held on any date or dates from May 29, 2023,
 2359  through December 31, 2023;
 2360         7.Season tickets for ballets, plays, music events, or
 2361  musical theatre performances;
 2362         8.Entry to a fair, festival, or cultural event scheduled
 2363  to be held on any date or dates from May 29, 2023, through
 2364  December 31, 2023; or
 2365         9.Use of or access to private and membership clubs
 2366  providing physical fitness facilities from May 29, 2023, through
 2367  December 31, 2023.
 2368         (b)The retail sale of boating and water activity supplies,
 2369  camping supplies, fishing supplies, general outdoor supplies,
 2370  residential pool supplies, children’s toys and children’s
 2371  athletic equipment. As used in this section, the term:
 2372         1.“Boating and water activity supplies” means life jackets
 2373  and coolers with a sales price of $75 or less; recreational pool
 2374  tubes, pool floats, inflatable chairs, and pool toys with a
 2375  sales price of $35 or less; safety flares with a sales price of
 2376  $50 or less; water skis, wakeboards, kneeboards, and
 2377  recreational inflatable water tubes or floats capable of being
 2378  towed with a sales price of $150 or less; paddleboards and
 2379  surfboards with a sales price of $300 or less; canoes and kayaks
 2380  with a sales price of $500 or less; paddles and oars with a
 2381  sales price of $75 or less; and snorkels, goggles, and swimming
 2382  masks with a sales price of $25 or less.
 2383         2.“Camping supplies” means tents with a sales price of
 2384  $200 or less; sleeping bags, portable hammocks, camping stoves,
 2385  and collapsible camping chairs with a sales price of $50 or
 2386  less; and camping lanterns and flashlights with a sales price of
 2387  $30 or less.
 2388         3.“Fishing supplies” means rods and reels with a sales
 2389  price of $75 or less if sold individually, or $150 or less if
 2390  sold as a set; tackle boxes or bags with a sales price of $30 or
 2391  less; and bait or fishing tackle with a sales price of $5 or
 2392  less if sold individually, or $10 or less if multiple items are
 2393  sold together. The term does not include supplies used for
 2394  commercial fishing purposes.
 2395         4.“General outdoor supplies” means sunscreen or insect
 2396  repellant with a sales price of $15 or less; sunglasses with a
 2397  sales price of $100 or less; binoculars with a sales prices of
 2398  $200 or less; water bottles with a sales price of $30 or less;
 2399  hydration packs with a sales price of $50 or less; outdoor gas
 2400  or charcoal grills with a sales price of $250 or less; bicycle
 2401  helmets with a sales price of $50 or less; and bicycles with a
 2402  sales price of $500 or less.
 2403         5.“Residential pool supplies” means individual residential
 2404  pool and spa replacement parts, nets, filters, lights, and
 2405  covers with a sales price of $100 or less; and residential pool
 2406  and spa chemicals purchased by an individual with a sales price
 2407  of $150 or less.
 2408         6.“Children’s athletic equipment” means a consumer product
 2409  with a sales price of $100 or less designed or intended by the
 2410  manufacturer for use by a child 12 years of age or younger when
 2411  the child engages in an athletic activity. In determining
 2412  whether consumer products are designed or intended for use by a
 2413  child 12 years of age or younger, the following factors shall be
 2414  considered:
 2415         a.A statement by a manufacturer about the intended use of
 2416  such product, including a label on such product if such
 2417  statement is reasonable.
 2418         b.Whether the product is represented in its packaging,
 2419  display, promotion, or advertising as appropriate for use by
 2420  children 12 years of age or younger.
 2421         7.“Children’s toys” means a consumer product with a sales
 2422  price of $75 or less designed or intended by the manufacturer
 2423  for a child 12 years of age or younger for use by the child when
 2424  the child plays. In determining whether consumer products are
 2425  designed or intended for use by a child 12 years of age or
 2426  younger, the following factors shall be considered:
 2427         a.A statement by a manufacturer about the intended use of
 2428  such product, including a label on such product if such
 2429  statement is reasonable.
 2430         b.Whether the product is represented in its packaging,
 2431  display, promotion, or advertising as appropriate for use by
 2432  children 12 years of age or younger.
 2433         (2)The tax exemptions provided in this section do not
 2434  apply to sales within a theme park or entertainment complex as
 2435  defined in s. 509.013(9), Florida Statutes, within a public
 2436  lodging establishment as defined in s. 509.013(4), Florida
 2437  Statutes, or within an airport as defined in s. 330.27(2),
 2438  Florida Statutes.
 2439         (3)If a purchaser of an admission purchases the admission
 2440  exempt from tax pursuant to this section and subsequently
 2441  resells the admission, such exempt purchaser shall collect tax
 2442  on the full sales price of the resold admission.
 2443         (4)The Department of Revenue is authorized, and all
 2444  conditions are deemed met, to adopt emergency rules pursuant to
 2445  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2446  this section.
 2447         (5)This section shall take effect upon this act becoming a
 2448  law.
 2449         Section 44. Tools commonly used by skilled trade workers;
 2450  Tool Time sales tax holiday.—
 2451         (1)The tax levied under chapter 212, Florida Statutes, may
 2452  not be collected during the period from September 2, 2023,
 2453  through September 8, 2023, on the retail sale of:
 2454         (a)Hand tools with a sales price of $50 or less per item.
 2455         (b)Power tools with a sales price of $300 or less per
 2456  item.
 2457         (c)Power tool batteries with a sales price of $150 or less
 2458  per item.
 2459         (d)Work gloves with a sales price of $25 or less per pair.
 2460         (e)Safety glasses with a sales price of $50 or less per
 2461  pair, or the equivalent if sold in sets of more than one pair.
 2462         (f)Protective coveralls with a sales price of $50 or less
 2463  per item.
 2464         (g)Work boots with a sales price of $175 or less per pair.
 2465         (h)Tool belts with a sales price of $100 or less per item.
 2466         (i)Duffle bags or tote bags with a sales price of $50 or
 2467  less per item.
 2468         (j)Tool boxes with a sales price of $75 or less per item.
 2469         (k)Tool boxes for vehicles with a sales price of $300 or
 2470  less per item.
 2471         (l)Industry textbooks and code books with a sales price of
 2472  $125 or less per item.
 2473         (m)Electrical voltage and testing equipment with a sales
 2474  price of $100 or less per item.
 2475         (n)LED flashlights with a sales price of $50 or less per
 2476  item.
 2477         (o)Shop lights with a sales price of $100 or less per
 2478  item.
 2479         (p)Handheld pipe cutters, drain opening tools, and
 2480  plumbing inspection equipment with a sales price of $150 or less
 2481  per item.
 2482         (q)Shovels with a sales price of $50 or less.
 2483         (r)Rakes with a sales price of $50 or less.
 2484         (s)Hard hats and other head protection with a sales price
 2485  of $100 or less.
 2486         (t)Hearing protection items with a sales price of $75 or
 2487  less.
 2488         (u)Ladders with a sales price of $250 or less.
 2489         (v)Fuel cans with a sales price of $50 or less.
 2490         (w)High visibility safety vests with a sales price of $30
 2491  or less.
 2492         (2)The tax exemptions provided in this section do not
 2493  apply to sales within a theme park or entertainment complex as
 2494  defined in s. 509.013(9), Florida Statutes, within a public
 2495  lodging establishment as defined in s. 509.013(4), Florida
 2496  Statutes, or within an airport as defined in s. 330.27(2),
 2497  Florida Statutes.
 2498         (3)The Department of Revenue is authorized, and all
 2499  conditions are deemed met, to adopt emergency rules pursuant to
 2500  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2501  this section.
 2502         Section 45. (1)The tax levied under chapter 212, Florida
 2503  Statutes, may not be collected during the period from July 1,
 2504  2023, through June 30, 2024, on the retail sale of a new ENERGY
 2505  STAR appliance for noncommercial use.
 2506         (2)As used in this section, the term “ENERGY STAR
 2507  appliance” means one of the following products, if such product
 2508  is designated by the United States Environmental Protection
 2509  Agency and the United States Department of Energy as meeting or
 2510  exceeding each agency’s requirements under the ENERGY STAR
 2511  program, and is affixed with an ENERGY STAR label:
 2512         (a)A washing machine with a sales price of $1,500 or less;
 2513         (b)A clothes dryer with a sales price of $1,500 or less;
 2514         (c)A water heater with a sales price of $1,500 or less; or
 2515         (d)A refrigerator or combination refrigerator/freezer with
 2516  a sales price of $4,500 or less.
 2517         (3)This section shall take effect upon this act becoming a
 2518  law.
 2519         Section 46. (1)The tax levied under chapter 212, Florida
 2520  Statutes, may not be collected during the period from July 1,
 2521  2023, through June 30, 2024, on the retail sale of gas ranges
 2522  and cooktops.
 2523         (2)As used in this section, the term “gas ranges and
 2524  cooktops” means any range or cooktop fueled by combustible gas,
 2525  such as natural gas, propane, butane, liquefied petroleum gas,
 2526  or other flammable gas. It does not include outdoor gas grills,
 2527  camping stoves, or other portable stoves.
 2528         (3)This section shall take effect upon this act becoming a
 2529  law.
 2530         Section 47. (1)The Department of Revenue is authorized,
 2531  and all conditions are deemed met, to adopt emergency rules
 2532  pursuant to s. 120.54(4), Florida Statutes, to implement the
 2533  amendments made by this act to s. 212.08, Florida Statutes, the
 2534  creation by this act of ss. 220.197 and 220.199, Florida
 2535  Statutes, and the temporary tax exemptions for ENERGY STAR
 2536  appliances and gas ranges and cooktops. Notwithstanding any
 2537  other law, emergency rules adopted pursuant to this subsection
 2538  are effective for 6 months after adoption and may be renewed
 2539  during the pendency of procedures to adopt permanent rules
 2540  addressing the subject of the emergency rules.
 2541         (2)This section shall take effect upon this act becoming a
 2542  law and expires July 1, 2026.
 2543         Section 48. Except as otherwise provided in this act and
 2544  except for this section, which shall take effect upon this act
 2545  becoming a law, this act shall take effect July 1, 2023.