November 22, 2019
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Senate Bill 2218

Senate Bill sb2218c1

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    Florida Senate - 2004                           CS for SB 2218

    By the Committee on Finance and Taxation; and Senator Margolis





    314-2677-04

  1                      A bill to be entitled

  2         An act relating to taxation; amending s.

  3         198.29, F.S.; allowing refunds of taxes paid if

  4         taxes paid to another state will be credited

  5         against the Florida liability; amending s.

  6         198.32, F.S.; allowing the personal

  7         representative of an estate that is not subject

  8         to tax under ch. 198, F.S., to execute an

  9         affidavit attesting that the estate is not

10         taxable; amending s. 199.135, F.S.; providing

11         for taxation of sales of timeshare interests in

12         timeshare plans; amending s. 201.02, F.S.;

13         providing special provisions for the tax on

14         deeds and other instruments relating to real

15         property or interests in real property as

16         applied to the sales of timeshare interests in

17         timeshare plans; amending s. 201.08, F.S.;

18         providing special provisions for the tax on

19         notes as applied to the sales of timeshare

20         interests in timeshare plans; amending s.

21         202.11, F.S.; expanding the definition of the

22         term "service address"; amending ss. 3 and 4,

23         ch. 2000-345, Laws of Florida, as amended;

24         extending for 2 years a tax exemption provided

25         for certain real property that is rented,

26         leased, subleased, or licensed to a

27         concessionaire; providing requirements for

28         collecting the tax imposed on certain rentals,

29         leases, or licenses; providing requirements for

30         determining the sale price or actual value of

31         certain ticket sales; extending for 2 years a

                                  1

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1         tax exemption provided for certain admission

 2         charges; providing requirements for collecting

 3         the tax on certain admissions; amending s.

 4         212.055, F.S., relating to the local government

 5         infrastructure surtax; deleting a limitation on

 6         issuing bonds; amending s. 212.06, F.S.;

 7         clarifying that sales tax is not due on any

 8         vessel imported into this state for the sole

 9         purpose of being offered for retail sale by a

10         registered Florida yacht broker-dealer under

11         certain conditions; amending s. 212.12, F.S.;

12         authorizing a dealer to elect to forego the

13         collection allowance and direct that the

14         collection allowance be deposited to the

15         Educational Enhancement Trust Fund; providing

16         exceptions; providing for rules by the

17         Department of Revenue; providing an

18         appropriation; providing for costs recovery;

19         amending s. 212.12, F.S.; providing that a

20         person who willfully attempts in any manner to

21         evade or defeat a tax or fee imposed under ch.

22         212, F.S., commits a felony of the third

23         degree; providing an additional penalty;

24         amending s. 213.21, F.S.; providing that taxes

25         imposed under ss. 124.0104 and 125.0108, F.S.,

26         qualify for the automatic penalty compromise or

27         settlement provided for in that section;

28         providing an exception; providing for

29         retroactivity; creating s. 213.758, F.S.;

30         providing the Department of Revenue direction

31         for the retention and destruction of unclaimed

                                  2

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    Florida Senate - 2004                           CS for SB 2218
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 1         evidence; providing for rulemaking; amending s.

 2         365.171, F.S.; continuing the authorization for

 3         certain counties to expend moneys derived from

 4         the "911" fee for nonemergency

 5         telecommunications; deleting the limitation

 6         imposed under a pilot project; providing duties

 7         and responsibilities of the Agency for

 8         Workforce Innovation relating to providing

 9         funding to qualified job training

10         organizations; providing a definition;

11         providing for agency certification of an

12         organization as a qualified job training

13         organization; providing for distribution of

14         certain funds to a certified organization;

15         specifying uses of distributed funds;

16         specifying the period during which the actual

17         cost of operating a substitute communications

18         system shall be exempt from specified taxes;

19         amending s. 1 of chapter 67-930, Laws of

20         Florida, as amended; authorizing additional

21         municipalities to levy the municipal resort tax

22         on transient rentals; limiting the tax rate;

23         requiring referendum approval before the tax

24         may be newly imposed; amending s. 6 of chapter

25         67-930, Laws of Florida; authorizing additional

26         uses of municipal resort tax revenues;

27         providing for severability; providing effective

28         dates.

29  

30  Be It Enacted by the Legislature of the State of Florida:

31  

                                  3

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1         Section 1.  Subsection (2) of section 198.29, Florida

 2  Statutes, is amended to read:

 3         198.29  Refunds of excess tax paid.--

 4         (2)  Notwithstanding the foregoing provisions, no

 5  refund of estate tax shall be made nor shall any personal

 6  representative be entitled to bring any action for refund of

 7  estate tax after the expiration of 4 years from the date of

 8  payment of the tax to be refunded, unless there shall have

 9  been filed with the department written notice of any

10  administrative or judicial determination of the federal estate

11  tax liability of the estate, whichever shall last occur, and

12  such notice shall have been so filed not later than 60 days

13  after the determination shall have become final. If a personal

14  representative will be required to pay to another state or

15  states tax that will be credited against the Florida liability

16  pursuant to s. 198.02, the personal representative shall

17  notify the department in writing of such a requirement within

18  4 years after the payment of Florida estate tax or within 60

19  days following the date the administrative or judicial

20  determination of the federal estate tax liability of the

21  estate becomes final, whichever occurs later. The personal

22  representative shall file the final determination and proof of

23  payment from the other state or states within 60 days after

24  receipt of the last of such final determinations from the

25  other state or states in order to claim a refund.

26         Section 2.  Subsection (2) of section 198.32, Florida

27  Statutes, is amended to read:

28         198.32  Prima facie liability for tax.--

29         (2)  Whenever an estate is not subject to tax under

30  this chapter and is not required to file a return, the

31  personal representative may execute an affidavit attesting

                                  4

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1  that the estate is not taxable. The form of the affidavit

 2  shall be prescribed by the department, and shall include, but

 3  not be limited to, statements regarding the decedent's

 4  domicile and whether a federal estate tax return will be

 5  filed, and acknowledgment of the personal representative's

 6  personal liability under s. 198.23. This affidavit shall be

 7  subject to record and admissible in evidence to show

 8  nonliability for tax. This subsection applies to all estates,

 9  regardless of the date of death of the decedent.

10         Section 3.  Subsection (5) is added to section 199.135,

11  Florida Statutes, to read:

12         199.135  Due date and payment of nonrecurring tax.--The

13  nonrecurring tax imposed on notes, bonds, and other

14  obligations for payment of money secured by a mortgage, deed

15  of trust, or other lien evidenced by a written instrument

16  presented for recordation shall be due and payable when the

17  instrument is presented for recordation.  If there is no

18  written instrument or if it is not so presented within 30 days

19  following creation of the obligation, then the tax shall be

20  due and payable within 30 days following creation of the

21  obligation.

22         (5)(a)  In recognition of the special escrow

23  requirements that apply to sales of timeshare interests in

24  timeshare plans pursuant to s. 721.08, taxes on notes or other

25  obligations secured by a mortgage or other lien upon real

26  property situated in this state executed in conjunction with

27  the sale by a developer of a timeshare interest in a timeshare

28  plan are due on the earlier of the date on which:

29         1.  The mortgage or other lien is recorded; or

30         2.  All of the conditions precedent to the release of

31  the purchaser's escrowed funds or other property pursuant to

                                  5

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1  s. 721.08(2)(c) have been complied with, regardless of whether

 2  the developer has posted an alternative assurance. Taxes due

 3  under this subparagraph shall be paid on or before the 20th

 4  day of the month following the month in which they become due.

 5         (b)1.  If tax has been paid to the department by the

 6  taxpayer under subparagraph (a)2., and the mortgage or other

 7  lien with respect to which the tax is remitted is subsequently

 8  recorded, a notation reflecting the prior payment of the tax

 9  must be made upon the mortgage or other lien.

10         2.  Notwithstanding paragraph (a), if moneys are

11  designated on a closing statement as taxes collected from the

12  purchaser, but the mortgage or other lien with respect to

13  which the tax was collected has not been recorded, the tax

14  moneys shall be paid to the department on or before the 20th

15  day of the month following the month in which the funds are

16  available for release from escrow, unless the moneys are

17  refunded to the purchaser before that date.

18         3.  The department may adopt rules to implement the

19  method for reporting taxes due under this subsection.

20         Section 4.  Subsection (10) is added to section 201.02,

21  Florida Statutes, to read:

22         201.02  Tax on deeds and other instruments relating to

23  real property or interests in real property.--

24         (10)(a)  In recognition of the special escrow

25  requirements that apply to sales of timeshare interests in

26  timeshare plans pursuant to s. 721.08, taxes on deeds or other

27  instruments conveying interest in Florida real property which

28  are executed in conjunction with the sale by a developer of a

29  timeshare interest in a timeshare plan shall be due on the

30  earlier of the date on which:

31  

                                  6

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1         1.  The deed or other instrument conveying interest in

 2  Florida real property is recorded; or

 3         2.  All of the conditions precedent to the release of

 4  the purchaser's escrowed funds or other property pursuant to

 5  the requirements of s. 721.08(2)(c) have been complied with,

 6  regardless of whether the developer has posted an alternative

 7  assurance. Taxes due under this subparagraph shall be paid on

 8  or before the 20th day of the month following the month in

 9  which they become due.

10         (b)1.  If tax has been paid to the department pursuant

11  to subparagraph (a)2., and the deed or other instrument

12  conveying interest in Florida real property with respect to

13  which the tax was remitted is subsequently recorded, a

14  notation reflecting the prior payment of the tax must be made

15  upon the deed or other instrument conveying interest in

16  Florida real property moneys.

17         2.  Notwithstanding paragraph (a), if moneys are

18  designated on a closing statement as taxes collected from the

19  purchaser, but a default or cancellation occurs and no deed or

20  other instrument conveying interest in Florida real property

21  has been recorded or delivered to the purchaser, the tax

22  moneys shall be paid to the department on or before the 20th

23  day of the month following the month in which such funds are

24  available for release from escrow pursuant to s. 721.08(2)(a)

25  or s. 721.08(2)(b), unless such moneys are refunded to the

26  purchaser before that date.

27         3.  The department may adopt rules to implement the

28  method for reporting taxes due pursuant to this subsection.

29         Section 5.  Subsection (8) is added to section 201.08,

30  Florida Statutes, to read:

31  

                                  7

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1         201.08  Tax on promissory or nonnegotiable notes,

 2  written obligations to pay money, or assignments of wages or

 3  other compensation; exception.--

 4         (8)(a)  In recognition of the special escrow

 5  requirements that apply to sales of timeshare interests in

 6  timeshare plans pursuant to s. 721.08, taxes on notes or other

 7  written obligations and mortgages or other evidences of

 8  indebtedness executed in conjunction with the sale by a

 9  developer of a timeshare interest in a timeshare plan shall be

10  due on the earlier of the date on which:

11         1.  The mortgage or other evidence of indebtedness is

12  recorded or filed in Florida; or

13         2.  All of the conditions precedent to the release of

14  the purchaser's escrowed funds or other property pursuant to

15  the requirements of s. 721.08(2)(c) have been complied with,

16  regardless of whether the developer has posted an alternative

17  assurance. Taxes due pursuant to this subparagraph shall be

18  paid on or before the 20th day of the month following the

19  month in which they become due.

20         (b)1.  If tax has been paid to the department pursuant

21  to subparagraph (a)2., and the mortgage or other evidence of

22  indebtedness with respect to which the tax was remitted is

23  subsequently recorded or filed in Florida, a notation

24  reflecting the prior payment of the tax must be made upon the

25  mortgage.

26         2.  Notwithstanding paragraph (a), if moneys are

27  designated on a closing statement as taxes collected from the

28  purchaser, but the mortgage or other evidence of indebtedness

29  with respect to which the tax is collected has not been

30  recorded, the tax moneys shall be paid to the department on or

31  before the 20th day of the month following the month in which

                                  8

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1  the funds are available for release from escrow, unless the

 2  moneys are refunded to the purchaser before that date.

 3         3.  The department may adopt rules to implement the

 4  method for reporting taxes due pursuant to this subsection.

 5         Section 6.  Effective July 1, 2004, paragraph (a) of

 6  subsection (15) of section 202.11, Florida Statutes, is

 7  amended to read:

 8         202.11  Definitions.--As used in this chapter:

 9         (15)  "Service address" means:

10         (a)  Except as otherwise provided in this section:,

11         1.  The location of the communications equipment from

12  which communications services originate or at which

13  communications services are received by the customer.

14         2.  In the case of a communications service paid

15  through a credit or payment mechanism that does not relate to

16  a service address, such as a bank, travel, debit, or credit

17  card, and in the case of third-number and calling-card calls,

18  the service address is the address of the central office, as

19  determined by the area code and the first three digits of the

20  seven-digit originating telephone number.

21         3.  If the location of the equipment applicant

22  described in subparagraph 1. is not known and if subparagraph

23  2. does not apply, the service address is the location of the

24  customer's primary use of the communications service. For

25  purposes of this subparagraph, the location of the customer's

26  primary use of a communications service is the residential

27  street address or the business street address of the customer.

28         Section 7.  Sections 3 and 4 of chapter 2000-345, Laws

29  of Florida, as amended by section 55 of chapter 2002-218, Laws

30  of Florida, are amended to read:

31  

                                  9

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    Florida Senate - 2004                           CS for SB 2218
    314-2677-04




 1         Section 3.  Effective July 1, 2008 2006, subsection

 2  (10) of section 212.031, Florida Statutes, as created by this

 3  act, is repealed, and paragraph (a) of subsection (1) and

 4  subsection (3) of said section, as amended by this act, are

 5  amended to read:

 6         212.031  Lease or rental of or license in real

 7  property.--

 8         (1)(a)  It is declared to be the legislative intent

 9  that every person is exercising a taxable privilege who

10  engages in the business of renting, leasing, letting, or

11  granting a license for the use of any real property unless

12  such property is:

13         1.  Assessed as agricultural property under s. 193.461.

14         2.  Used exclusively as dwelling units.

15         3.  Property subject to tax on parking, docking, or

16  storage spaces under s. 212.03(6).

17         4.  Recreational property or the common elements of a

18  condominium when subject to a lease between the developer or

19  owner thereof and the condominium association in its own right

20  or as agent for the owners of individual condominium units or

21  the owners of individual condominium units. However, only the

22  lease payments on such property shall be exempt from the tax

23  imposed by this chapter, and any other use made by the owner

24  or the condominium association shall be fully taxable under

25  this chapter.

26         5.  A public or private street or right-of-way and

27  poles, conduits, fixtures, and similar improvements located on

28  such streets or rights-of-way, occupied or used by a utility

29  or franchised cable television company for utility or

30  communications or television purposes. For purposes of this

31  subparagraph, the term "utility" means any person providing

                                  10

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    Florida Senate - 2004                           CS for SB 2218
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 1  utility services as defined in s. 203.012. This exception also

 2  applies to property, excluding buildings, wherever located, on

 3  which antennas, cables, adjacent accessory structures, or

 4  adjacent accessory equipment used in the provision of

 5  cellular, enhanced specialized mobile radio, or personal

 6  communications services are placed.

 7         6.  A public street or road which is used for

 8  transportation purposes.

 9         7.  Property used at an airport exclusively for the

10  purpose of aircraft landing or aircraft taxiing or property

11  used by an airline for the purpose of loading or unloading

12  passengers or property onto or from aircraft or for fueling

13  aircraft.

14         8.a.  Property used at a port authority, as defined in

15  s. 315.02(2), exclusively for the purpose of oceangoing

16  vessels or tugs docking, or such vessels mooring on property

17  used by a port authority for the purpose of loading or

18  unloading passengers or cargo onto or from such a vessel, or

19  property used at a port authority for fueling such vessels, or

20  to the extent that the amount paid for the use of any property

21  at the port is based on the charge for the amount of tonnage

22  actually imported or exported through the port by a tenant.

23         b.  The amount charged for the use of any property at

24  the port in excess of the amount charged for tonnage actually

25  imported or exported shall remain subject to tax except as

26  provided in sub-subparagraph a.

27         9.  Property used as an integral part of the

28  performance of qualified production services.  As used in this

29  subparagraph, the term "qualified production services" means

30  any activity or service performed directly in connection with

31  

                                  11

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    Florida Senate - 2004                           CS for SB 2218
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 1  the production of a qualified motion picture, as defined in s.

 2  212.06(1)(b), and includes:

 3         a.  Photography, sound and recording, casting, location

 4  managing and scouting, shooting, creation of special and

 5  optical effects, animation, adaptation (language, media,

 6  electronic, or otherwise), technological modifications,

 7  computer graphics, set and stage support (such as

 8  electricians, lighting designers and operators, greensmen,

 9  prop managers and assistants, and grips), wardrobe (design,

10  preparation, and management), hair and makeup (design,

11  production, and application), performing (such as acting,

12  dancing, and playing), designing and executing stunts,

13  coaching, consulting, writing, scoring, composing,

14  choreographing, script supervising, directing, producing,

15  transmitting dailies, dubbing, mixing, editing, cutting,

16  looping, printing, processing, duplicating, storing, and

17  distributing;

18         b.  The design, planning, engineering, construction,

19  alteration, repair, and maintenance of real or personal

20  property including stages, sets, props, models, paintings, and

21  facilities principally required for the performance of those

22  services listed in sub-subparagraph a.; and

23         c.  Property management services directly related to

24  property used in connection with the services described in

25  sub-subparagraphs a. and b.

26         10.  Leased, subleased, licensed, or rented to a person

27  providing food and drink concessionaire services within the

28  premises of a convention hall, exhibition hall, auditorium,

29  stadium, theater, arena, civic center, performing arts center,

30  publicly owned recreational facility, or any business operated

31  under a permit issued pursuant to chapter 550.  A person

                                  12

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    Florida Senate - 2004                           CS for SB 2218
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 1  providing retail concessionaire services involving the sale of

 2  food and drink or other tangible personal property within the

 3  premises of an airport shall be subject to tax on the rental

 4  of real property used for that purpose, but shall not be

 5  subject to the tax on any license to use the property.  For

 6  purposes of this subparagraph, the term "sale" shall not

 7  include the leasing of tangible personal property.

 8         11.  Property occupied pursuant to an instrument

 9  calling for payments which the department has declared, in a

10  Technical Assistance Advisement issued on or before March 15,

11  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

12  Florida Administrative Code; provided that this subparagraph

13  shall only apply to property occupied by the same person

14  before and after the execution of the subject instrument and

15  only to those payments made pursuant to such instrument,

16  exclusive of renewals and extensions thereof occurring after

17  March 15, 1993.

18         (3)  The tax imposed by this section shall be in

19  addition to the total amount of the rental or license fee,

20  shall be charged by the lessor or person receiving the rent or

21  payment in and by a rental or license fee arrangement with the

22  lessee or person paying the rental or license fee, and shall

23  be due and payable at the time of the receipt of such rental

24  or license fee payment by the lessor or other person who

25  receives the rental or payment. The owner, lessor, or person

26  receiving the rent or license fee shall remit the tax to the

27  department at the times and in the manner hereinafter provided

28  for dealers to remit taxes under this chapter.  The same

29  duties imposed by this chapter upon dealers in tangible

30  personal property respecting the collection and remission of

31  the tax; the making of returns; the keeping of books, records,

                                  13

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 1  and accounts; and the compliance with the rules and

 2  regulations of the department in the administration of this

 3  chapter shall apply to and be binding upon all persons who

 4  manage any leases or operate real property, hotels, apartment

 5  houses, roominghouses, or tourist and trailer camps and all

 6  persons who collect or receive rents or license fees taxable

 7  under this chapter on behalf of owners or lessors.

 8         Section 4.  Effective July 1, 2008 2006, paragraph (b)

 9  of subsection (1), paragraph (a) of subsection (2), and

10  subsection (3) of section 212.04, Florida Statutes, as amended

11  by this act, are amended to read:

12         212.04  Admissions tax; rate, procedure, enforcement.--

13         (1)

14         (b)  For the exercise of such privilege, a tax is

15  levied at the rate of 6 percent of sales price, or the actual

16  value received from such admissions, which 6 percent shall be

17  added to and collected with all such admissions from the

18  purchaser thereof, and such tax shall be paid for the exercise

19  of the privilege as defined in the preceding paragraph.  Each

20  ticket must show on its face the actual sales price of the

21  admission, or each dealer selling the admission must

22  prominently display at the box office or other place where the

23  admission charge is made a notice disclosing the price of the

24  admission, and the tax shall be computed and collected on the

25  basis of the actual price of the admission charged by the

26  dealer.  The sale price or actual value of admission shall,

27  for the purpose of this chapter, be that price remaining after

28  deduction of federal taxes, if any, imposed upon such

29  admission, and, the rate of tax on each admission shall be

30  according to the brackets established by s. 212.12(9).

31  

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    Florida Senate - 2004                           CS for SB 2218
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 1         (2)(a)1.  No tax shall be levied on admissions to

 2  athletic or other events sponsored by elementary schools,

 3  junior high schools, middle schools, high schools, community

 4  colleges, public or private colleges and universities, deaf

 5  and blind schools, facilities of the youth services programs

 6  of the Department of Children and Family Services, and state

 7  correctional institutions when only student, faculty, or

 8  inmate talent is used. However, this exemption shall not apply

 9  to admission to athletic events sponsored by an institution

10  within the State University System, and the proceeds of the

11  tax collected on such admissions shall be retained and used by

12  each institution to support women's athletics as provided in

13  s. 240.533(3)(c).

14         2.a.  No tax shall be levied on dues, membership fees,

15  and admission charges imposed by not-for-profit sponsoring

16  organizations. To receive this exemption, the sponsoring

17  organization must qualify as a not-for-profit entity under the

18  provisions of s. 501(c)(3) of the Internal Revenue Code of

19  1954, as amended.

20         b.  No tax imposed by this section and not actually

21  collected before August 1, 1992, shall be due from any museum

22  or historic building owned by any political subdivision of the

23  state.

24         3.  No tax shall be levied on an admission paid by a

25  student, or on the student's behalf, to any required place of

26  sport or recreation if the student's participation in the

27  sport or recreational activity is required as a part of a

28  program or activity sponsored by, and under the jurisdiction

29  of, the student's educational institution, provided his or her

30  attendance is as a participant and not as a spectator.

31  

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    Florida Senate - 2004                           CS for SB 2218
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 1         4.  No tax shall be levied on admissions to the

 2  National Football League championship game, on admissions to

 3  any semifinal game or championship game of a national

 4  collegiate tournament, or on admissions to a Major League

 5  Baseball all-star game.

 6         5.  A participation fee or sponsorship fee imposed by a

 7  governmental entity as described in s. 212.08(6) for an

 8  athletic or recreational program is exempt when the

 9  governmental entity by itself, or in conjunction with an

10  organization exempt under s. 501(c)(3) of the Internal Revenue

11  Code of 1954, as amended, sponsors, administers, plans,

12  supervises, directs, and controls the athletic or recreational

13  program.

14         6.  Also exempt from the tax imposed by this section to

15  the extent provided in this subparagraph are admissions to

16  live theater, live opera, or live ballet productions in this

17  state which are sponsored by an organization that has received

18  a determination from the Internal Revenue Service that the

19  organization is exempt from federal income tax under s.

20  501(c)(3) of the Internal Revenue Code of 1954, as amended, if

21  the organization actively participates in planning and

22  conducting the event, is responsible for the safety and

23  success of the event, is organized for the purpose of

24  sponsoring live theater, live opera, or live ballet

25  productions in this state, has more than 10,000 subscribing

26  members and has among the stated purposes in its charter the

27  promotion of arts education in the communities which it

28  serves, and will receive at least 20 percent of the net

29  profits, if any, of the events which the organization sponsors

30  and will bear the risk of at least 20 percent of the losses,

31  if any, from the events which it sponsors if the organization

                                  16

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 1  employs other persons as agents to provide services in

 2  connection with a sponsored event. Prior to March 1 of each

 3  year, such organization may apply to the department for a

 4  certificate of exemption for admissions to such events

 5  sponsored in this state by the organization during the

 6  immediately following state fiscal year. The application shall

 7  state the total dollar amount of admissions receipts collected

 8  by the organization or its agents from such events in this

 9  state sponsored by the organization or its agents in the year

10  immediately preceding the year in which the organization

11  applies for the exemption. Such organization shall receive the

12  exemption only to the extent of $1.5 million multiplied by the

13  ratio that such receipts bear to the total of such receipts of

14  all organizations applying for the exemption in such year;

15  however, in no event shall such exemption granted to any

16  organization exceed 6 percent of such admissions receipts

17  collected by the organization or its agents in the year

18  immediately preceding the year in which the organization

19  applies for the exemption. Each organization receiving the

20  exemption shall report each month to the department the total

21  admissions receipts collected from such events sponsored by

22  the organization during the preceding month and shall remit to

23  the department an amount equal to 6 percent of such receipts

24  reduced by any amount remaining under the exemption. Tickets

25  for such events sold by such organizations shall not reflect

26  the tax otherwise imposed under this section.

27         7.  Also exempt from the tax imposed by this section

28  are entry fees for participation in freshwater fishing

29  tournaments.

30         8.  Also exempt from the tax imposed by this section

31  are participation or entry fees charged to participants in a

                                  17

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 1  game, race, or other sport or recreational event if spectators

 2  are charged a taxable admission to such event.

 3         9.  No tax shall be levied on admissions to any

 4  postseason collegiate football game sanctioned by the National

 5  Collegiate Athletic Association.

 6         (3)  Such taxes shall be paid and remitted at the same

 7  time and in the same manner as provided for remitting taxes on

 8  sales of tangible personal property, as hereinafter provided.

 9         Section 8.  Paragraph (e) of subsection (2) of section

10  212.055, Florida Statutes, as amended by section 91 of chapter

11  2003-402, Laws of Florida, is amended to read:

12         212.055  Discretionary sales surtaxes; legislative

13  intent; authorization and use of proceeds.--It is the

14  legislative intent that any authorization for imposition of a

15  discretionary sales surtax shall be published in the Florida

16  Statutes as a subsection of this section, irrespective of the

17  duration of the levy. Each enactment shall specify the types

18  of counties authorized to levy; the rate or rates which may be

19  imposed; the maximum length of time the surtax may be imposed,

20  if any; the procedure which must be followed to secure voter

21  approval, if required; the purpose for which the proceeds may

22  be expended; and such other requirements as the Legislature

23  may provide. Taxable transactions and administrative

24  procedures shall be as provided in s. 212.054.

25         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

26         (e)  School districts, counties, and municipalities

27  receiving proceeds under the provisions of this subsection may

28  pledge such proceeds for the purpose of servicing new bond

29  indebtedness incurred pursuant to law. Local governments may

30  use the services of the Division of Bond Finance of the State

31  Board of Administration pursuant to the State Bond Act to

                                  18

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 1  issue any bonds through the provisions of this subsection. In

 2  no case may a jurisdiction issue bonds pursuant to this

 3  subsection more frequently than once per year. Counties and

 4  municipalities may join together for the issuance of bonds

 5  authorized by this subsection.

 6         Section 9.  Paragraph (e) of subsection (1) and

 7  subsection (12) of section 212.06, Florida Statutes, are

 8  amended to read:

 9         212.06  Sales, storage, use tax; collectible from

10  dealers; "dealer" defined; dealers to collect from purchasers;

11  legislative intent as to scope of tax.--

12         (1)

13         (e)1.  Notwithstanding any other provision of this

14  chapter, tax shall not be imposed on any vessel registered

15  under pursuant to s. 328.52 by a vessel dealer or vessel

16  manufacturer with respect to a vessel used solely for

17  demonstration, sales promotional, or testing purposes. The

18  term "promotional purposes" shall include, but not be limited

19  to, participation in fishing tournaments.  For the purposes of

20  this paragraph, "promotional purposes" means the entry of the

21  vessel in a marine-related event where prospective purchasers

22  would be in attendance, where the vessel is entered in the

23  name of the dealer or manufacturer, and where the vessel is

24  clearly marked as for sale, on which vessel the name of the

25  dealer or manufacturer is clearly displayed, and which vessel

26  has never been transferred into the dealer's or manufacturer's

27  accounting books from an inventory item to a capital asset for

28  depreciation purposes.

29         2.  The provisions of this paragraph do not apply to

30  any vessel when used for transporting persons or goods for

31  compensation; when offered, let, or rented to another for

                                  19

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 1  consideration; when offered for rent or hire as a means of

 2  transportation for compensation; or when offered or used to

 3  provide transportation for persons solicited through personal

 4  contact or through advertisement on a "share expense" basis.

 5         3.  Notwithstanding any other provision of this

 6  chapter, tax may not be imposed on any vessel imported into

 7  this state for the sole purpose of being offered for sale at

 8  retail by a yacht broker or yacht dealer registered in this

 9  state if the vessel remains under the care, custody, and

10  control of the registered broker or dealer and the owner of

11  the vessel does not make personal use of the vessel during

12  that time. The provisions of this chapter govern the

13  taxability of any sale or use of the vessel subsequent to its

14  importation under this provision.

15         (12)  In lieu of any other facts which may indicate

16  commingling, any boat which remains in this state for more

17  than an aggregate of 183 days in any 1-year period, except as

18  provided in subparagraph (1)(e)3., subsection (8), or s.

19  212.08(7)(t), shall be presumed to be commingled with the

20  general mass of property of this state.

21         Section 10.  Effective January 1, 2005, subsection (1)

22  of section 212.12, Florida Statutes, is amended to read:

23         212.12  Dealer's credit for collecting tax; penalties

24  for noncompliance; powers of Department of Revenue in dealing

25  with delinquents; brackets applicable to taxable transactions;

26  records required.--

27         (1)  Notwithstanding any other provision of law and for

28  the purpose of compensating persons granting licenses for and

29  the lessors of real and personal property taxed hereunder, for

30  the purpose of compensating dealers in tangible personal

31  property, for the purpose of compensating dealers providing

                                  20

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 1  communication services and taxable services, for the purpose

 2  of compensating owners of places where admissions are

 3  collected, and for the purpose of compensating remitters of

 4  any taxes or fees reported on the same documents utilized for

 5  the sales and use tax, as compensation for the keeping of

 6  prescribed records, filing timely tax returns, and the proper

 7  accounting and remitting of taxes by them, such seller,

 8  person, lessor, dealer, owner, and remitter (except dealers

 9  who make mail order sales) shall be allowed 2.5 percent of the

10  amount of the tax due and accounted for and remitted to the

11  department, in the form of a deduction in submitting his or

12  her report and paying the amount due by him or her; the

13  department shall allow such deduction of 2.5 percent of the

14  amount of the tax to the person paying the same for remitting

15  the tax and making of tax returns in the manner herein

16  provided, for paying the amount due to be paid by him or her,

17  and as further compensation to dealers in tangible personal

18  property for the keeping of prescribed records and for

19  collection of taxes and remitting the same. However, if the

20  amount of the tax due and remitted to the department for the

21  reporting period exceeds $1,200, no allowance shall be allowed

22  for all amounts in excess of $1,200. The executive director of

23  the department is authorized to negotiate a collection

24  allowance, pursuant to rules promulgated by the department,

25  with a dealer who makes mail order sales.  The rules of the

26  department shall provide guidelines for establishing the

27  collection allowance based upon the dealer's estimated costs

28  of collecting the tax, the volume and value of the dealer's

29  mail order sales to purchasers in this state, and the

30  administrative and legal costs and likelihood of achieving

31  collection of the tax absent the cooperation of the dealer.

                                  21

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 1  However, in no event shall the collection allowance negotiated

 2  by the executive director exceed 10 percent of the tax

 3  remitted for a reporting period.

 4         (a)  The Department of Revenue may deny the collection

 5  allowance if a taxpayer files an incomplete return or if the

 6  required tax return or tax is delinquent at the time of

 7  payment.

 8         1.  An "incomplete return" is, for purposes of this

 9  chapter, a return which is lacking such uniformity,

10  completeness, and arrangement that the physical handling,

11  verification, review of the return, or determination of other

12  taxes and fees reported on the return may not be readily

13  accomplished.

14         2.  The department shall adopt rules requiring such

15  information as it may deem necessary to ensure that the tax

16  levied hereunder is properly collected, reviewed, compiled,

17  reported, and enforced, including, but not limited to: the

18  amount of gross sales; the amount of taxable sales; the amount

19  of tax collected or due; the amount of lawful refunds,

20  deductions, or credits claimed; the amount claimed as the

21  dealer's collection allowance; the amount of penalty and

22  interest; the amount due with the return; and such other

23  information as the Department of Revenue may specify. The

24  department shall require that transient rentals and

25  agricultural equipment transactions be separately shown. Sales

26  made through vending machines as defined in s. 212.0515 must

27  be separately shown on the return. Sales made through

28  coin-operated amusement machines as defined by s. 212.02 and

29  the number of machines operated must be separately shown on

30  the return or on a form prescribed by the department. If a

31  separate form is required, the same penalties for late filing,

                                  22

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 1  incomplete filing, or failure to file as provided for the

 2  sales tax return shall apply to said form.

 3         (b)  The collection allowance and other credits or

 4  deductions provided in this chapter shall be applied

 5  proportionally to any taxes or fees reported on the same

 6  documents used for the sales and use tax.

 7         (c)  A dealer entitled to the collection allowance

 8  provided in this section may elect to forego the collection

 9  allowance and direct that the said amount be deposited into

10  the Educational Enhancement Trust Fund. Such election must be

11  made with the timely filing of a return and cannot be

12  rescinded once made. When a dealer who makes such election

13  files a delinquent return, underpays the tax, or files an

14  incomplete return, the amount deposited into the Educational

15  Enhancement Trust Fund shall be the collection allowance

16  remaining after resolution of liability for all of the tax,

17  interest, and penalty due on that return or underpayment of

18  tax. The provisions of this paragraph shall not apply to s.

19  212.0305 and to any other tax, fee, or levy that is

20  administered, collected, and enforced pursuant to the

21  procedures under chapter 212.

22         Section 11.  Notwithstanding the provisions of chapter

23  120, Florida Statutes, to the contrary, the Department of

24  Revenue may adopt rules to carry out the amendments made by

25  this act to section 212.12, Florida Statutes.

26         Section 12.  The sum of $236,465 is appropriated from

27  the General Revenue Fund to the Department of Revenue for the

28  purpose of administering the amendments to section 212.12,

29  Florida Statutes, made by this act.

30         Section 13.  The Department of Revenue shall retain all

31  of the dealer collection allowance revenues directed to be

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 1  deposited into the Educational Enhancement Trust Fund until

 2  the $236,465 General Revenue Appropriation is recovered. The

 3  $236,465 retained by the department shall be deposited into

 4  the General Revenue Fund.

 5         Section 14.  Effective July 1, 2004, subsection (2) of

 6  section 212.12, Florida Statutes, is amended to read:

 7         212.12  Dealer's credit for collecting tax; penalties

 8  for noncompliance; powers of Department of Revenue in dealing

 9  with delinquents; brackets applicable to taxable transactions;

10  records required.--

11         (2)(a)  When any person required hereunder to make any

12  return or to pay any tax or fee imposed by this chapter either

13  fails to timely file such return or fails to pay the tax or

14  fee shown due on the return within the time required

15  hereunder, in addition to all other penalties provided herein

16  and by the laws of this state in respect to such taxes or

17  fees, a specific penalty shall be added to the tax or fee in

18  the amount of 10 percent of either the tax or fee shown on the

19  return that is not timely filed or any tax or fee not paid

20  timely. The penalty may not be less than $50 for failure to

21  timely file a tax return required by s. 212.11(1) or timely

22  pay the tax or fee shown due on the return except as provided

23  in s. 213.21(10). If a person fails to timely file a return

24  required by s. 212.11(1) and to timely pay the tax or fee

25  shown due on the return, only one penalty of 10 percent, which

26  may not be less than $50, shall be imposed.

27         (b)  When any person required under this section to

28  make a return or to pay a tax or fee imposed by this chapter

29  fails to disclose the tax or fee on the return within the time

30  required, excluding a noncompliant filing event generated by

31  situations covered in paragraph (a), in addition to all other

                                  24

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 1  penalties provided in this section and by the laws of this

 2  state in respect to such taxes or fees, a specific penalty

 3  shall be added to the additional tax or fee owed in the amount

 4  of 10 percent of any such unpaid tax or fee not paid timely if

 5  the failure is for not more than 30 days, with an additional

 6  10 percent of any such unpaid tax or fee for each additional

 7  30 days, or fraction thereof, while the failure continues, not

 8  to exceed a total penalty of 50 percent, in the aggregate, of

 9  any unpaid tax or fee.

10         (c)  Any person who knowingly and with a willful intent

11  to evade any tax imposed under this chapter fails to file six

12  consecutive returns as required by law commits a felony of the

13  third degree, punishable as provided in s. 775.082 or s.

14  775.083.

15         (d)  Any person who makes a false or fraudulent return

16  with a willful intent to evade payment of any tax or fee

17  imposed under this chapter shall, in addition to the other

18  penalties provided by law, be liable for a specific penalty of

19  100 percent of the tax bill or fee and, upon conviction, for

20  fine and punishment as provided in s. 775.082, s. 775.083, or

21  s. 775.084.

22         1.  If the total amount of unreported taxes or fees is

23  less than $300, the first offense resulting in conviction is a

24  misdemeanor of the second degree, the second offense resulting

25  in conviction is a misdemeanor of the first degree, and the

26  third and all subsequent offenses resulting in conviction is a

27  misdemeanor of the first degree, and the third and all

28  subsequent offenses resulting in conviction are felonies of

29  the third degree.

30  

31  

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 1         2.  If the total amount of unreported taxes or fees is

 2  $300 or more but less than $20,000, the offense is a felony of

 3  the third degree.

 4         3.  If the total amount of unreported taxes or fees is

 5  $20,000 or more but less than $100,000, the offense is a

 6  felony of the second degree.

 7         4.  If the total amount of unreported taxes or fees is

 8  $100,000 or more, the offense is a felony of the first degree.

 9         (e)  Any person who willfully attempts in any manner to

10  evade any tax or fee imposed under this chapter or the payment

11  thereof commits a felony of the third degree and, in addition

12  to other penalties provided by law, is liable for a specific

13  penalty of 100 percent of the tax bill or fee and, upon

14  conviction, for fine and punishment as provided in s. 775.082,

15  s. 775.083, or s. 775.084.

16         (f)(e)  When any person, firm, or corporation fails to

17  timely remit the proper estimated payment required under s.

18  212.11, a specific penalty shall be added in an amount equal

19  to 10 percent of any unpaid estimated tax. Beginning with

20  January 1, 1985, returns, the department, upon a showing of

21  reasonable cause, is authorized to waive or compromise

22  penalties imposed by this paragraph. However, other penalties

23  and interest shall be due and payable if the return on which

24  the estimated payment was due was not timely or properly

25  filed.

26         (g)(f)  Dealers filing a consolidated return pursuant

27  to s. 212.11(1)(e) shall be subject to the penalty established

28  in paragraph (e) unless the dealer has paid the required

29  estimated tax for his or her consolidated return as a whole

30  without regard to each location.  If the dealer fails to pay

31  the required estimated tax for his or her consolidated return

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 1  as a whole, each filing location shall stand on its own with

 2  respect to calculating penalties pursuant to paragraph (e).

 3         Section 15.  Subsection (10) of section 213.21, Florida

 4  Statutes, is amended to read:

 5         213.21  Informal conferences; compromises.--

 6         (10)(a)  Effective July 1, 2003, Notwithstanding any

 7  other provision of law and solely for the purpose of

 8  administering the taxes tax imposed by ss. 125.0104 and

 9  125.0108 and chapter 212, except s. 212.0606, under the

10  circumstances set forth in this subsection, the department

11  shall settle or compromise a taxpayer's liability for penalty

12  without requiring the taxpayer to submit a written request for

13  compromise or settlement.

14         (b)  For taxpayers who file returns and remit tax on a

15  monthly basis:

16         1.  Any penalty related to a noncompliant filing event

17  shall be settled or compromised if the taxpayer has:

18         a.  No noncompliant filing event in the immediately

19  preceding 12-month period and no unresolved chapter 212

20  liability under s. 125.0104, s. 125.0108, or chapter 212

21  resulting from a noncompliant filing event; or

22         b.  One noncompliant filing event in the immediately

23  preceding 12-month period, resolution of the current

24  noncompliant filing event through payment of tax and interest

25  and the filing of a return within 30 days after notification

26  by the department, and no unresolved chapter 212 liability

27  under s. 125.0104, s. 125.0108, or chapter 212 resulting from

28  a noncompliant filing event.

29         2.  If a taxpayer has two or more noncompliant filing

30  events in the immediately preceding 12-month period, the

31  taxpayer shall be liable, absent a showing by the taxpayer

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 1  that the noncompliant filing event was due to extraordinary

 2  circumstances, for the penalties provided in s. 125.0104 or s.

 3  125.0108 and s. 212.12, including loss of collection

 4  allowance, and shall be reported to a credit bureau.

 5         (c)  For taxpayers who file returns and remit tax on a

 6  quarterly basis, any penalty related to a noncompliant filing

 7  event shall be settled or compromised if the taxpayer has no

 8  noncompliant filing event in the immediately preceding

 9  12-month period and no unresolved chapter 212 liability under

10  s. 125.0104, s. 125.0108, or chapter 212 resulting from a

11  noncompliant filing event.

12         (d)  For purposes of this subsection:

13         1.  "Noncompliant filing event" means a failure to

14  timely file a complete and accurate return required under s.

15  125.0104, s. 125.0108, or chapter 212 or a failure to timely

16  pay the amount of tax reported on a return required by s.

17  125.0104, s. 125.0108, or chapter 212.

18         2.  "Extraordinary circumstances" means the occurrence

19  of events beyond the control of the taxpayer, such as, but not

20  limited to, the death of the taxpayer, acts of war or

21  terrorism, natural disasters, fire, or other casualty, or the

22  nonfeasance or misfeasance of the taxpayer's employees or

23  representatives responsible for compliance with s. 125.0104,

24  s. 125.0108, or the provisions of chapter 212. With respect to

25  the acts of an employee or representative, the taxpayer must

26  show that the principals of the business lacked actual

27  knowledge of the noncompliance and that the noncompliance was

28  resolved within 30 days after actual knowledge.

29         Section 16.  Section 15 of this act, which amends

30  section 213.21, Florida Statutes, shall operate retroactively

31  to July 1, 2003.

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 1         Section 17.  Effective July 1, 2004, section 213.758,

 2  Florida Statutes, is created to read:

 3         213.758  Procedure regarding unclaimed evidence.--

 4         (1)  Title to unclaimed evidence or unclaimed tangible

 5  personal property lawfully seized pursuant to an

 6  investigation, obtained for use as evidence in a proceeding,

 7  or held as evidence by the department shall vest permanently

 8  in the department 60 days after the conclusion of the related

 9  legal proceeding.

10         (a)  If the property is of appreciable value, the

11  department may elect to:

12         1.  Retain the property for the department's own use;

13  or

14         2.  Transfer the property to another unit of state or

15  local government.

16         (b)  If the property is not of appreciable value, the

17  agency may elect to destroy it.

18         (2)  The department shall prescribe by rule procedures

19  to be followed when transferring title or record of ownership

20  of property of appreciable value or when destroying property

21  not of appreciable value. The rule must also set forth

22  criteria regarding treatment of unclaimed evidence or

23  unclaimed tangible personal property, including, but not

24  limited to, notice and timing requirements.

25         (3)  This section applies to all unclaimed evidence or

26  unclaimed tangible personal property possessed by the

27  department on the date this section takes effect.

28         Section 18.  Effective July 1, 2004, paragraph (a) of

29  subsection (13) of section 365.171, Florida Statutes, is

30  amended to read:

31         365.171  Emergency telephone number "911."--

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 1         (13)  "911" FEE.--

 2         (a)  Following approval by referendum as set forth in

 3  paragraph (b), or following approval by a majority vote of its

 4  board of county commissioners, a county may impose a "911" fee

 5  to be paid by the local exchange subscribers within its

 6  boundaries served by the "911" service.  Proceeds from the

 7  "911" fee shall be used only for "911" expenditures as set

 8  forth in subparagraph 6.  The manner of imposing and

 9  collecting said payment shall be as follows:

10         1.  At the request of the county subscribing to "911"

11  service, the telephone company shall, insofar as is

12  practicable, bill the "911" fee to the local exchange

13  subscribers served by the "911" service, on an individual

14  access line basis, at a rate not to exceed 50 cents per month

15  per line (up to a maximum of 25 access lines per account bill

16  rendered).  However, the fee may not be assessed on any pay

17  telephone in this state.  A county collecting the fee for the

18  first time may collect the fee for no longer than 36 months

19  without initiating the acquisition of its "911" equipment.

20         2.  Fees collected by the telephone company pursuant to

21  subparagraph 1. shall be returned to the county, less the

22  costs of administration retained pursuant to paragraph (c).

23  The county shall provide a minimum of 90 days' written notice

24  to the telephone company prior to the collection of any "911"

25  fees.

26         3.  Any county that currently has an operational "911"

27  system or that is actively pursuing the implementation of a

28  "911" system shall establish a fund to be used exclusively for

29  receipt and expenditure of "911" fee revenues collected

30  pursuant to this section.  All fees placed in said fund, and

31  any interest accrued thereupon, shall be used solely for "911"

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 1  costs described in subparagraph 6.  The money collected and

 2  interest earned in this fund shall be appropriated for "911"

 3  purposes by the county commissioners and incorporated into the

 4  annual county budget. Such fund shall be included within the

 5  financial audit performed in accordance with s. 218.39. A

 6  report of the audit shall be forwarded to the office within 60

 7  days of its completion.  A county may carry forward on an

 8  annual basis unspent moneys in the fund for expenditures

 9  allowed by this section, or it may reduce its fee. However, in

10  no event shall a county carry forward more than 10 percent of

11  the "911" fee billed for the prior year. The amount of moneys

12  carried forward each year may be accumulated in order to allow

13  for capital improvements described in this subsection.  The

14  carryover shall be documented by resolution of the board of

15  county commissioners expressing the purpose of the carryover

16  or by an adopted capital improvement program identifying

17  projected expansion or replacement expenditures for "911"

18  equipment and service features, or both. In no event shall the

19  "911" fee carryover surplus moneys be used for any purpose

20  other than for the "911" equipment, service features, and

21  installation charges authorized in subparagraph 6. Nothing in

22  this section shall prohibit a county from using other sources

23  of revenue for improvements, replacements, or expansions of

24  its "911" system. A county may increase its fee for purposes

25  authorized in this section. However, in no case shall the fee

26  exceed 50 cents per month per line.  All current "911" fees

27  shall be reported to the office within 30 days of the start of

28  each county's fiscal period. Any fee adjustment made by a

29  county shall be reported to the office. A county shall give

30  the telephone company a 90-day written notice of such fee

31  adjustment.

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 1         4.  The telephone company shall have no obligation to

 2  take any legal action to enforce collection of the "911" fee.

 3  The telephone company shall provide quarterly to the county a

 4  list of the names, addresses, and telephone numbers of any and

 5  all subscribers who have identified to the telephone company

 6  their refusal to pay the "911" fee.

 7         5.  The county subscribing to "911" service shall

 8  remain liable to the telephone company for any "911" service,

 9  equipment, operation, or maintenance charge owed by the county

10  to the telephone company.

11  

12  As used in this paragraph, "telephone company" means an

13  exchange telephone service provider of "911" service or

14  equipment to any county within its certificated area.

15         6.  It is the intent of the Legislature that the "911"

16  fee authorized by this section to be imposed by counties will

17  not necessarily provide the total funding required for

18  establishing or providing the "911" service.  For purposes of

19  this section, "911" service includes the functions of database

20  management, call taking, location verification, and call

21  transfer.  The following costs directly attributable to the

22  establishment and/or provision of "911" service are eligible

23  for expenditure of moneys derived from imposition of the "911"

24  fee authorized by this section:  the acquisition,

25  implementation, and maintenance of Public Safety Answering

26  Point (PSAP) equipment and "911" service features, as defined

27  in the Florida Public Service Commission's lawfully approved

28  "911" and related tariffs and/or the acquisition,

29  installation, and maintenance of other "911" equipment,

30  including call answering equipment, call transfer equipment,

31  ANI controllers, ALI controllers, ANI displays, ALI displays,

                                  32

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    Florida Senate - 2004                           CS for SB 2218
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 1  station instruments, "911" telecommunications systems,

 2  teleprinters, logging recorders, instant playback recorders,

 3  telephone devices for the deaf (TDD) used in the "911" system,

 4  PSAP backup power systems, consoles, automatic call

 5  distributors, and interfaces (hardware and software) for

 6  computer-aided dispatch (CAD) systems; salary and associated

 7  expenses for "911" call takers for that portion of their time

 8  spent taking and transferring "911" calls; salary and

 9  associated expenses for a county to employ a full-time

10  equivalent "911" coordinator position and a full-time

11  equivalent staff assistant position per county for the portion

12  of their time spent administrating the "911" system; training

13  costs for PSAP call takers in the proper methods and

14  techniques used in taking and transferring "911" calls;

15  expenses required to develop and maintain all information (ALI

16  and ANI databases and other information source repositories)

17  necessary to properly inform call takers as to location

18  address, type of emergency, and other information directly

19  relevant to the "911" call-taking and transferring function;

20  and, in a county defined in s. 125.011(1), such expenses

21  related to a nonemergency "311" system, or similar

22  nonemergency system, which improves the overall efficiency of

23  an existing "911" system or reduces "911" emergency response

24  time for a 2-year pilot project that ends June 30, 2009 June

25  30, 2003. However, no wireless telephone service provider

26  shall be required to participate in this pilot project or to

27  otherwise implement a nonemergency "311" system or similar

28  nonemergency system. The "911" fee revenues shall not be used

29  to pay for any item not listed, including, but not limited to,

30  any capital or operational costs for emergency responses which

31  occur after the call transfer to the responding public safety

                                  33

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    Florida Senate - 2004                           CS for SB 2218
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 1  entity and the costs for constructing buildings, leasing

 2  buildings, maintaining buildings, or renovating buildings,

 3  except for those building modifications necessary to maintain

 4  the security and environmental integrity of the PSAP and "911"

 5  equipment rooms.

 6         7.  It is the goal of the Legislature that enhanced

 7  "911" service be available throughout the state.  Expenditure

 8  by counties of the "911" fees authorized by this section

 9  should support this goal to the greatest extent feasible

10  within the context of local service needs and fiscal

11  capability. Nothing in this section shall be construed to

12  prohibit two or more counties from establishing a combined

13  emergency "911" telephone service by interlocal agreement and

14  utilizing the "911" fees authorized by this section for such

15  combined "911" service.

16         Section 19.  (1)  The Agency for Workforce Innovation

17  shall serve as the state agency for screening applicants for

18  state funding for a qualified job training organization.

19         (2)  The Agency for Workforce Innovation shall adopt

20  rules pursuant to sections 120.536(1) and 120.54, Florida

21  Statutes, for the receipt and processing of applications for

22  funding pursuant to subsection (5).

23         (3)  For purposes of this section, the term "qualified

24  job training organization" means an organization that:

25         (a)  Is located in this state.

26         (b)  Is exempt from income taxation under s. 501(c)3 or

27  s. 501(c)4 of the Internal Revenue Code of 1986, as amended.

28         (c)  Specializes in the retail sale of donated items.

29         (d)  Provides job training and employment services to

30  individuals with workplace disadvantages and disabilities.

31  

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    Florida Senate - 2004                           CS for SB 2218
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 1         (e)  Uses a majority of its revenues for job training

 2  and placement programs that create jobs and foster economic

 3  development.

 4         (4)  To be eligible for funding pursuant to subsection

 5  (5), an organization must be certified by the Agency for

 6  Workforce Innovation as meeting the criteria specified in

 7  subsection (3). Sixty days following notification of

 8  certification by the Agency for Workforce Innovation, the

 9  Department of Revenue shall begin distributing proceeds to the

10  organization pursuant to subsection (5).

11         (5)  The Department of Revenue shall distribute monthly

12  to qualified job training organizations certified as provided

13  in this section an amount equal to the proceeds, as defined in

14  section 212.20(5)(a), Florida Statutes, received and collected

15  in the previous month by the department under the provisions

16  of chapter 212, Florida Statutes, which are generated by a

17  qualified job training organization and remitted on its sales

18  and use tax returns. The total distribution shall not exceed

19  $3 million annually. Distributions shall begin 60 days

20  following certification pursuant to subsection (4) and shall

21  continue for not more than 2 years. Distributions shall be

22  used solely to encourage and provide economic development

23  through capital construction, improvements, or equipment that

24  will result in expanded employment opportunities.

25         (6)  After a qualified job training organization is

26  certified, the organization shall use proceeds provided

27  pursuant to subsection (5) solely to encourage and provide

28  economic development through capital construction,

29  improvements, or equipment that will result in expanded

30  employment opportunities.

31  

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    Florida Senate - 2004                           CS for SB 2218
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 1         (7)  The Department of Revenue may audit a qualified

 2  job training organization as provided in section 213.34,

 3  Florida Statutes, to verify that the distributions to the

 4  organization pursuant to this section have been expended by

 5  the organization as required by this section. Such audit

 6  information is subject to the confidentiality requirements of

 7  chapter 213, Florida Statutes. If the Department of Revenue

 8  determines that the distributions have not been expended as

 9  required by this section, the department may pursue recovery

10  of such proceeds pursuant to the laws and rules governing the

11  assessment of taxes.

12         (8)  Failure to use the proceeds as provided in this

13  section shall be grounds for revoking certification.

14         (9)  This section takes effect October 1, 2004, and

15  expires September 30, 2006.

16         Section 20.  (1)  The taxes levied under sections

17  202.12(1), 202.19(7), 202.15, and 203.01, Florida Statutes,

18  shall not be levied on the actual cost of operating a

19  substitute communications system, as defined in s. 202.11,

20  Florida Statutes, during the period from the effective date of

21  this act through December 31, 2005.

22         (2)  The Department of Revenue shall not make

23  assessments of tax on the costs of operating a substitute

24  communications system for the period October 1, 2001 through

25  the effective date of this act. No refunds shall be made of

26  any tax that has been remitted to the Department of Revenue on

27  the costs of operating a substitute communications system

28  prior to the effective date of this act.

29         Section 21.  Section 1 of chapter 67-930, Laws of

30  Florida, as amended by chapters 93-286 and 94-344, Laws of

31  Florida, is amended to read:

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    Florida Senate - 2004                           CS for SB 2218
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 1         Section 1.  All cities and towns, in counties that have

 2  of the state having a population of not fewer less than three

 3  hundred thirty thousand (330,000) and not more than three

 4  hundred forty thousand (340,000), and in counties having a

 5  population of more than nine hundred thousand (900,000),

 6  according to the latest official decennial census, whose

 7  charter specifically provides now or whose charter is so

 8  amended prior to January 1, 1968, for the levy of the exact

 9  tax as herein set forth, are hereby given the right, power,

10  and authority by ordinance to impose, levy, and collect a tax

11  within their corporate limits, to be known as a municipal

12  resort tax, upon the rent of every occupancy of a room or

13  rooms in any hotel, motel, apartment house, rooming house, or

14  tourist or trailer camp, as the same are defined in part I,

15  chapter 212, Florida Statutes, and upon the retail sale price

16  of all items of food or beverages sold at retail, and of

17  alcoholic beverages sold at retail for consumption on the

18  premises, at any place of business required by law to be

19  licensed by the state hotel and restaurant commission or by

20  the state beverage department. Counties with a population

21  between 170,000 and 180,000 with no municipality in such

22  counties having a population greater than 20,000, according to

23  the latest official decennial census, and each municipality in

24  such counties having a charter limiting ad valorem taxes to 2

25  mills, may impose, levy, and collect a tax within the

26  corporate limits, to be known as a municipal resort tax, which

27  shall be levied upon the rent of every occupancy of a room or

28  rooms in any hotel, motel, apartment house, rooming house, or

29  tourist or trailer camp, as defined in chapter 212, Florida

30  Statutes, at a rate not to exceed 2 percent.; provided,

31  However, this tax does shall not apply to those sales the

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    Florida Senate - 2004                           CS for SB 2218
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 1  amount of which is less than 50 fifty cents or (50 ) nor to

 2  sales of food or beverages delivered to a person's home under

 3  a contract providing for deliveries on a regular schedule when

 4  the price of each meal is less than $10 ten dollars. A

 5  municipality may not commence imposition of the tax after the

 6  effective date of this act unless imposition is approved by

 7  the electors of the municipality by referendum. Once a

 8  municipality qualifies and imposes the tax, it shall continue

 9  to qualify pursuant to this section for as long as the

10  ordinance remains valid.

11         Section 22.  Section 6 of chapter 67-930, Laws of

12  Florida, is amended to read:

13         Section 6.  Any funds received under and by virtue of

14  the municipal resort tax imposed or levied under the authority

15  of this act shall be used for the following purposes only:

16  creating and maintenance of convention and publicity bureaus,

17  cultural and art centers, enhancement of tourism, publicity

18  and advertising purposes, transportation improvements,

19  including, but not limited to, sidewalks, pathways and bike

20  lanes, and beach restoration, artificial reef construction,

21  stormwater management, land acquisition, and for the future

22  cost, purchase, building, designing, engineering, planning,

23  repairing, reconditioning, altering, expanding, maintaining,

24  servicing and otherwise operating auditoriums, community

25  houses, convention halls, convention buildings or structures,

26  and other related purposes, including relief from ad valorem

27  taxes heretofore levied for such purposes.

28         Section 23.  If any provision of this act or its

29  application to any person or circumstance is held invalid, the

30  invalidity does not affect other provisions or applications of

31  the act which can be given effect without the invalid

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    Florida Senate - 2004                           CS for SB 2218
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 1  provision or application, and to this end the provisions of

 2  this act are severable.

 3         Section 24.  Except as otherwise expressly provided in

 4  this act, this act shall take effect upon becoming a law.

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    Florida Senate - 2004                           CS for SB 2218
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 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                             SB 2218

 3                                 

 4  The committee substitute made the following changes to SB
    2218:
 5  
    1.   Changes the title from "tax administration" to
 6       "taxation";

 7  2.   Provides that no tax shall be imposed on any vessel
         imported into Florida for the sole purpose of being
 8       offered for sale at retail by a yacht broker or dealer
         registered in Florida, provided the vessel remains under
 9       the care, custody, and control of the registered broker
         or dealer and the owner makes no personal use of the
10       vessel during that time;

11  3.   Allows additional time to apply for refunds of estate tax
         that becomes available because of taxes paid to other
12       states;

13  4.   Extends for 2 years the sunset of the sales tax exemption
         afforded to convention & exhibit halls, theaters, arenas,
14       civic centers, auditoriums, sports stadiums, performing
         arts centers, and publicly owned recreational facilities
15       pursuant to ch. 2000-345, L.O.F.;

16  5.   Continues the authorization for certain counties to
         expend moneys derived from the "911" fee for
17       non-emergency telecommunications;

18  6.   Provides that businesses that utilize a substitute
         communications system will not owe the communications
19       services tax  or gross receipts tax on the actual cost of
         operating a substitute communications system for the time
20       period of October 1, 2001, through December 31, 2005;

21  7.   Provides a distribution of sales tax revenue proceeds to
         certain job training organizations not to exceed $3
22       million annually for a period of 2 years;

23  8.   Deletes a limitation on issuing of bonds for purposes of
         the local government infrastructure surtax;
24  
    9.   Amends ch. 67-930, L.O.F., to expand the municipal resort
25       tax to cities with charters limiting ad valorem taxes to
         2 mills in counties with populations between 170,000 and
26       180,000 and no cities with a population greater than
         20,000. The rate of the municipal resort tax is 2% and
27       limited to transient rentals only;

28  10.  Authorizes a sales tax dealer to elect to forego the
         collection allowance and direct that the collection
29       allowance be deposited in to the Education Enhancement
         Trust Fund. Provides for an appropriation to the
30       Department of Revenue to implement the provisions of the
         amendment and provides that the GR appropriation be
31       returned to GR Fund from first proceeds; and

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    Florida Senate - 2004                           CS for SB 2218
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 1  11.  Provides for severability.

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