May 31, 2020
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HB 711

A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; providing a short title; amending s. 212.05,
4F.S.; imposing a maximum limitation on the amount of tax
5collected on sales of boats in this state; providing an
6effective date.
8     WHEREAS, Florida's maritime and boating industry, including
9the sale and servicing of large boats, has historically been a
10significant component of Florida's economy, with over 220,000
11people employed in this and related industries, and
12     WHEREAS, the boating industry not only creates significant
13numbers of jobs in Florida, but also attracts large amounts of
14capital, causes significant tax revenue to be collected, and
15creates extensive indirect jobs and other benefits, and
16     WHEREAS, the voters in Florida made clear in the most
17recent election that, by amending Florida's constitution, they
18value highly Florida's working waterfronts and want to see those
19waterfronts taking advantage of Florida's natural amenities and
20adding further to employment and capital investment in Florida,
22     WHEREAS, current tax policy discourages the purchase, use,
23and maintenance of boats in Florida and actually requires
24certain purchasers to leave the state to avoid unnecessary
25taxation, with a resulting loss of jobs, capital investment, and
26sales and use tax revenue, and
27     WHEREAS, current law and policy results in little or no
28sales tax revenue collection on the purchase and sale of large
29boats because of far more advantageous law and policy in other
30jurisdictions, including offshore, and
31     WHEREAS, changing tax policy to encourage the sale, use,
32maintenance, repair, and overhaul of boats in Florida would
33energize Florida's economy, create jobs, attract capital, and
34generate additional sales and use tax revenue, and, indirectly,
35assist law enforcement and the United States Department of
36Homeland Security by decreasing the number of offshore
37registered boats in Florida's and America's waters, NOW,
40Be It Enacted by the Legislature of the State of Florida:
42     Section 1.  This act may be cited as the "Florida Maritime
43Full Employment Act."
44     Section 2.  Subsection (5) is added to section 212.05,
45Florida Statutes, to read:
46     212.05  Sales, storage, use tax.-It is hereby declared to
47be the legislative intent that every person is exercising a
48taxable privilege who engages in the business of selling
49tangible personal property at retail in this state, including
50the business of making mail order sales, or who rents or
51furnishes any of the things or services taxable under this
52chapter, or who stores for use or consumption in this state any
53item or article of tangible personal property as defined herein
54and who leases or rents such property within the state.
55     (5)  Notwithstanding any other provision of this chapter,
56the maximum amount of tax imposed under this chapter and
57collected on each sale or use of a boat in this state may not
58exceed $18,000.
59     Section 3.  This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.
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