August 07, 2020
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HB 697

A bill to be entitled
2An act relating to entertainment industry economic
3development; amending s. 288.1254, F.S.; revising the
4entertainment industry financial incentive program to
5provide corporate income tax and sales and use tax credits
6to qualified entertainment entities rather than
7reimbursements from appropriations; revising provisions
8relating to definitions, creation and scope, application
9procedures, approval process, eligibility, required
10documents, qualified and certified productions, and annual
11reports; providing duties and responsibilities of the
12Office of Film and Entertainment, the Office of Tourism,
13Trade, and Economic Development, and the Department of
14Revenue relating to the tax credits; providing criteria
15and limitations for awards of tax credits; providing for
16uses, allocations, election, distributions, and
17carryforward of the tax credits; providing for withdrawal
18of tax credit eligibility; providing for use of
19consolidated returns; providing for partnership and
20noncorporate distributions of tax credits; providing for
21succession of tax credits; providing requirements for
22transfer of tax credits; authorizing the Office of
23Tourism, Trade, and Economic Development to adopt rules,
24policies, and procedures; authorizing the Department of
25Revenue to adopt rules and conduct audits; providing for
26revocation and forfeiture of tax credits; providing
27liability for reimbursement of certain costs and fees
28associated with a fraudulent claim; requiring an annual
29report to the Governor and the Legislature; providing for
30future repeal; amending s. 220.02, F.S.; including tax
31credits enumerated in s. 288.1254, F.S., in the order of
32application of credits against certain taxes; amending s.
33213.053, F.S.; authorizing the Department of Revenue to
34provide tax credit information to the Office of Film and
35Entertainment and the Office of Tourism, Trade, and
36Economic Development; amending s. 212.08, F.S.; limiting
37application of the entertainment industry tax credits;
38requiring electronic funds transfer for the tax credits;
39providing procedures; providing severability; providing an
40effective date.
42Be It Enacted by the Legislature of the State of Florida:
44     Section 1.  Section 288.1254, Florida Statutes, is amended
45to read:
46(Substantial rewording of section. See
47s. 288.1254, F.S., for present text.)
48     288.1254  Entertainment industry financial incentive
50     (1)  DEFINITIONS.-As used in this section, the term:
51     (a)  "Certified production" means a qualified production
52that has tax credits allocated to it by the Office of Tourism,
53Trade, and Economic Development based on the production's
54estimated qualified expenditures, up to the production's maximum
55certified amount of tax credits, by the Office of Tourism,
56Trade, and Economic Development. The term does not include a
57production if its first day of principal photography in this
58state occurs before the production is certified by the Office of
59Tourism, Trade, and Economic Development and does not include a
60digital media project if its first day of production in this
61state occurs before certification.
62     (b)  "Digital media project" means a production of
63interactive entertainment that is produced for distribution in
64commercial or educational markets. The term includes a video
65game or production intended for Internet or wireless
66distribution. The term does not include a production deemed by
67the Office of Film and Entertainment to contain obscene content
68as defined in s. 847.001(10).
69     (c)  "High-impact television series" means a production
70created to run multiple production seasons and having an
71estimated order of at least seven episodes per season and
72qualified expenditures of at least $625,000 per episode.
73     (d)  "Off-season certified production" means a production,
74other than a digital media project or an animated production,
75commercial, music video, or documentary, which films 75 percent
76or more of its principal photography days from June 1 through
77November 30.
78     (e)  "Principal photography" means the filming of major or
79significant components of the qualified production which involve
80lead actors.
81     (f)  "Production" means a theatrical or direct-to-video
82motion picture; a made-for-television motion picture; a
83commercial; a music video; an industrial or educational film; an
84infomercial; a documentary film; a television pilot program; a
85presentation for a television pilot program; a television
86series, including, but not limited to, a drama, a reality show,
87a comedy, a soap opera, a telenovela, a game show, or a
88miniseries production; or a digital media project by the
89entertainment industry. One season of a television series is
90considered one production. The term does not include a weather
91or market program; a sporting event; a sports show; a gala; a
92production that solicits funds; a home shopping program; a
93political program; a political documentary; political
94advertising; a gambling-related project or production; a concert
95production; or a local, regional, or Internet-distributed-only
96news show, current-events show, pornographic production, or
97current-affairs show. A production may be produced on or by
98film, tape, or otherwise by means of a motion picture camera;
99electronic camera or device; tape device; computer; any
100combination of the foregoing; or any other means, method, or
101device now used or later adopted.
102     (g)  "Production expenditures" means the costs of tangible
103and intangible property used for, and services performed
104primarily and customarily in, production, including
105preproduction and postproduction, but excluding costs for
106development, marketing, and distribution. The term includes, but
107is not limited to:
108     1.  Wages, salaries, or other compensation paid to legal
109residents of this state, including amounts paid through payroll
110service companies, for technical and production crews,
111directors, producers, and performers.
112     2.  Expenditures for sound stages, backlots, production
113editing, digital effects, sound recordings, sets, and set
115     3.  Expenditures for rental equipment, including, but not
116limited to, cameras and grip or electrical equipment.
117     4.  Up to $300,000 of the costs of newly purchased computer
118software and hardware unique to the project, including servers,
119data processing, and visualization technologies, which are
120located in and used exclusively in the state for the production
121of digital media.
122     5.  Expenditures for meals, travel, and accommodations.
123     (h)  "Qualified expenditures" means production expenditures
124incurred in this state by a qualified production for:
125     1.  Goods purchased or leased from, or services, including,
126but not limited to, insurance costs and bonding, payroll
127services, and legal fees, which are provided by, a vendor or
128supplier in this state that is registered with the Department of
129State or the Department of Revenue and doing business in the
130state and whose primary employees that facilitated the
131transaction are legal residents of and employed in this state.
132     2.  Payments to legal residents of this state in the form
133of salary, wages, or other compensation up to a maximum of
134$650,000 per resident unless otherwise specified in subsection
137For a qualified production involving an event, such as an awards
138show, the term does not include expenditures solely associated
139with the event itself and not directly required by the
140production. The term does not include expenditures incurred
141before certification, with the exception of those incurred for
142the pickup of additional episodes of a high-impact television
143series within a single season.
144     (i)  "Qualified production" means a production in this
145state meeting the requirements of this section. The term does
146not include a production:
147     1.  In which, for the first 2 years, less than 50 percent,
148and thereafter, less than 60 percent, of the positions that make
149up its production cast and below-the-line production crew, or,
150in the case of digital media projects, less than 75 percent of
151such positions, are filled by legal residents of this state,
152whose residency is demonstrated by a valid Florida driver's
153license or other state-issued identification confirming
154residency, or students enrolled full-time in a film-and-
155entertainment-related course of study at an institution of
156higher education in this state; or
157     2.  That is deemed by the Office of Film and Entertainment
158to contain obscene content as defined in s. 847.001(10).
159     (j)  "Qualified production company" means a corporation,
160limited liability company, partnership, or other legal entity
161engaged in one or more productions in this state.
162     (2)  CREATION AND PURPOSE OF PROGRAM.-The entertainment
163industry financial incentive program is created within the
164Office of Film and Entertainment. The purpose of this program is
165to encourage the use of this state as a site for filming and to
166develop and sustain the workforce and infrastructure for film,
167digital media, and entertainment production.
169     (a)  Program application.-A qualified production company
170producing a qualified production in this state may submit a
171program application to the Office of Film and Entertainment for
172the purpose of determining qualification for an award of tax
173credits authorized by this section no earlier than 6 months
174before the stated principal photography or digital media project
175start date. The applicant shall provide the Office of Film and
176Entertainment with information required to determine whether the
177production is a qualified production and to determine the
178qualified expenditures and other information necessary for the
179office to determine eligibility for the tax credit.
180     (b)  Required documentation.-The Office of Film and
181Entertainment shall develop an application form for qualifying
182an applicant as a qualified production. The form must include,
183but need not be limited to, production-related information
184concerning employment of residents in this state, a detailed
185budget of planned qualified expenditures, and the applicant's
186signed affirmation that the information on the form has been
187verified and is correct. The Office of Film and Entertainment
188and local film commissions shall distribute the form.
189     (c)  Application process.-The Office of Film and
190Entertainment shall establish a process by which an application
191is accepted and reviewed and by which tax credit eligibility and
192award amount are determined. The Office of Film and
193Entertainment may request assistance from a duly appointed local
194film commission in determining compliance with this section.
195     (d)  Certification.-The Office of Film and Entertainment
196shall review the application within 15 business days after
197receipt. Upon its determination that the application contains
198all the information required by this subsection and meets the
199criteria set out in this section, the Office of Film and
200Entertainment shall qualify the applicant and recommend to the
201Office of Tourism, Trade, and Economic Development that the
202applicant be certified for the maximum tax credit award amount.
203Within 5 business days after receipt of the recommendation, the
204Office of Tourism, Trade, and Economic Development shall reject
205the recommendation or certify the maximum recommended tax credit
206award, if any, to the applicant and to the executive director of
207the Department of Revenue.
208     (e)  Grounds for denial.-The Office of Film and
209Entertainment shall deny an application if it determines that
210the application is not complete or the production or application
211does not meet the requirements of this section.
212     (f)  Verification of actual qualified expenditures.-
213     1.  The Office of Film and Entertainment shall develop a
214process to verify the actual qualified expenditures of a
215certified production. The process must require:
216     a.  A certified production to submit, in a timely manner
217after principal photography or the digital media project ends
218and after making all of its qualified expenditures, data
219substantiating each qualified expenditure to an independent
220certified public accountant licensed in this state;
221     b.  Such accountant to conduct a compliance audit, at the
222certified production's expense, to substantiate each qualified
223expenditure and submit the results as a report, along with the
224required substantiating data, to the Office of Film and
225Entertainment; and
226     c.  The Office of Film and Entertainment to review the
227accountant's submittal and report to the Office of Tourism,
228Trade, and Economic Development the final verified amount of
229actual qualified expenditures made by the certified production.
230     2.  The Office of Tourism, Trade, and Economic Development
231shall determine and approve the final tax credit award amount to
232each certified applicant based on the final verified amount of
233actual qualified expenditures and shall notify the executive
234director of the Department of Revenue in writing that the
235certified production has met the requirements of the incentive
236program and of the final amount of the tax credit award.
237     (g)  Promoting Florida.-The Office of Film and
238Entertainment shall ensure that, as a condition of receiving a
239tax credit under this section, marketing materials promoting
240this state as a tourist destination or film and entertainment
241production destination are included, when appropriate, at no
242cost to the state, which must, at a minimum, include placement
243of a "Filmed in Florida" or "Produced in Florida" logo in the
244opening credits and end credits and on all packaging material
245and hard media, unless prohibited by licensing or other
246contractual obligations. The size and placement of such logo
247shall be commensurate to other logos used. If no logos are used,
248the statement "Filmed in Florida using Florida's Entertainment
249Industry Financial Incentive," or a similar statement approved
250by the Office of Film and Entertainment, shall be used. The
251Office of Film and Entertainment shall provide a logo and supply
252it for the purposes specified in this paragraph.
257     (a)  Priority for tax credit award.-The priority of a
258qualified production for tax credit awards must be determined on
259a first-come, first-served basis within its appropriate queue.
260Each qualified production must be placed into the appropriate
261queue and is subject to the requirements of that queue.
262     (b)  Tax credit eligibility.-
263     1.  General production queue.-Ninety-four percent of tax
264credits authorized in any state fiscal year must be dedicated to
265the general production queue. A qualified production, excluding
266a commercial, music video, or independent Florida film, that
267demonstrates a minimum of $625,000 in qualified expenditures is
268eligible for tax credits equal to 20 percent of its actual
269qualified expenditures.
270     a.  An off-season certified production that is a feature
271film, independent film, commercial, or television series or
272pilot is eligible for an additional 5-percent tax credit on
273actual qualified expenditures. An off-season certified
274production that does not complete 75 percent of principal
275photography due to a disruption caused by a hurricane or
276tropical storm may not be disqualified from eligibility for the
277additional 5-percent credit as a result of the disruption.
278     b.  A qualified high-impact television series shall be
279allowed first position in this queue for tax credit awards not
280yet certified.
281     2.  Commercial and music video queue.-Three percent of tax
282credits authorized in any state fiscal year must be dedicated to
283the commercial and music video queue. A qualified production
284company that produces national or regional commercials or music
285videos may be eligible for a tax credit award if it demonstrates
286a minimum of $100,000 in qualified expenditures per national or
287regional commercial or music video and exceeds a combined
288threshold of $500,000 after combining actual qualified
289expenditures from qualified commercials and music videos during
290a single state fiscal year. After a qualified production company
291that produces commercials, music videos, or both reaches the
292threshold of $500,000, it is eligible to apply for certification
293for a tax credit award. The maximum credit award shall be equal
294to 20 percent of its actual qualified expenditures up to a
295maximum of $500,000. If there is a surplus of such tax credits
296remaining after the Office of Film and Entertainment certifies
297and determines the tax credits for all qualified commercial and
298video projects for which applications are made within 270 days
299after the opening of the application process, such surplus tax
300credits shall be available to any eligible qualified productions
301under the general production queue.
302     3.  Independent production queue.-Three percent of tax
303credits authorized in any state fiscal year must be dedicated to
304the independent production queue. An independent Florida film or
305digital media project that meets the criteria of this
306subparagraph and demonstrates a minimum of $100,000, but not
307more than $625,000, in total qualified expenditures is eligible
308for tax credits equal to 20 percent of its actual qualified
309expenditures. To qualify for this tax credit, a qualified
310production must:
311     a.  Be planned as a feature film or documentary of at least
31270 minutes in length.
313     b.  Employ legal residents of this state in at least two of
314the following key positions: writer, director, producer, star,
315or composer.
316     4.  Family-friendly productions.-A certified production
317determined by the Commissioner of Film and Entertainment, with
318the advice of the Florida Film and Entertainment Advisory
319Council, to be family-friendly, based on the review of the
320script and the review of the final release version, is eligible
321for an additional tax credit equal to 5 percent of its actual
322qualified expenditures. Family-friendly productions are those
323that have cross-generational appeal; would be considered
324suitable for viewing by children age 5 or older; are appropriate
325in theme, content, and language for a broad family audience;
326embody a responsible resolution of issues; and do not exhibit or
327imply any act of smoking, sex, nudity, nontraditional family
328values, gratuitous violence, or vulgar or profane language.
329     (c)  Withdrawal of tax credit eligibility.-A qualified or
330certified production must continue on a reasonable schedule,
331which means beginning principal photography, or, in the case of
332a digital media project, the start date of the production, in
333this state no more than 45 calendar days before or after the
334date provided in the production's program application. The
335Office of Tourism, Trade, and Economic Development shall
336withdraw the eligibility of a qualified or certified production
337that does not continue on a reasonable schedule.
338     (d)  Election and distribution of tax credits.-A certified
339production company receiving a tax credit award under this
340section shall, at the time the credit is awarded by the Office
341of Tourism, Trade, and Economic Development after production is
342completed and all requirements to receive a credit award have
343been met, make an irrevocable election to apply the credit
344against taxes due under chapter 220, against taxes collected or
345accrued under chapter 212, or against a stated combination of
346the two taxes. The election is binding upon any distributee,
347successor, transferee, or purchaser. The Office of Tourism,
348Trade, and Economic Development shall notify the Department of
349Revenue of any election made pursuant to this paragraph.
350     (e)  Tax credit carryforward.-If the certified production
351company cannot use the entire tax credit in the taxable year or
352reporting period in which the credit is awarded, any excess
353amount may be carried forward to a succeeding taxable year or
354reporting period. A tax credit applied against taxes imposed
355under chapter 212 may be carried forward for a maximum of 5
356years after the date the credit is awarded. A tax credit applied
357against taxes imposed under chapter 220 may be carried forward
358for a maximum of 5 years after the date the credit is awarded,
359after which the credit expires and may not be used.
360     (f)  Consolidated returns.-A certified production company
361that files a Florida consolidated return as a member of an
362affiliated group under s. 220.131(1) may be allowed the credit
363on a consolidated return basis up to the amount of the tax
364imposed upon the consolidated group under chapter 220.
365     (g)  Partnership and noncorporate distributions.-A
366qualified production company that is not a corporation as
367defined in s. 220.03 may elect to distribute tax credits awarded
368under this section to its partners or members in proportion to
369their respective distributive income or loss in the taxable
370fiscal year in which the tax credits were awarded.
371     (h)  Mergers or acquisitions.-Tax credits available under
372this section to a certified production company may succeed to a
373surviving or acquiring entity subject to the same conditions and
374limitations as described in this section; however, they may not
375be transferred again by the surviving or acquiring entity.
377     (a)  Authorization.-Upon application to the Office of Film
378and Entertainment and approval by the Office of Tourism, Trade,
379and Economic Development, a certified production company, or a
380partner or member that has received a distribution under
381paragraph (4)(g), may elect to transfer, in whole or in part,
382any unused credit amount granted under this section. An election
383to transfer any unused tax credit amount under chapter 212 or
384chapter 220 must be made no later than 5 years after the date
385the credit is awarded, after which period the credit expires and
386may not be used. The Office of Tourism, Trade, and Economic
387Development shall notify the Department of Revenue of the
388election and transfer.
389     (b)  Number of transfers permitted.-A certified production
390company that elects to apply a credit amount against taxes
391remitted under chapter 212 is permitted a one-time transfer of
392unused credits to one transferee. A certified production company
393that elects to apply a credit amount against taxes due under
394chapter 220 is permitted a one-time transfer of unused credits
395to no more than four transferees, and such transfers must occur
396in the same taxable year.
397     (c)  Transferee rights and limitations.-The transferee is
398subject to the same rights and limitations as the certified
399production company awarded the tax credit, except that the
400transferee may not sell or otherwise transfer the tax credit.
401     (d)  Rulemaking.-The Department of Revenue may adopt rules
402to administer this subsection, as provided in subsection (7).
403     (6)  ANNUAL ALLOCATION OF CREDITS.-The aggregate amount of
404tax credits authorized under this section is $75 million per
405year. Any unused tax credits at the end of a fiscal year shall
406be carried forward and made available for award during the
407following 2 fiscal years. If the total amount of allocated
408credits applied for in any particular fiscal year exceeds the
409aggregate amount of credits authorized annually under this
410section, such excess shall be treated as having been applied for
411on the first day of the next fiscal year in which credits remain
412available for allocation.
414     (a)  The Office of Tourism, Trade, and Economic Development
415may adopt rules pursuant to ss. 120.536(1) and 120.54 and
416develop policies and procedures to implement and administer this
417section, including, but not limited to, rules specifying
418requirements for the application and approval process, records
419required for substantiation for tax credits, procedures for
420making the election in paragraph (4)(d), the manner and form of
421documentation required to claim tax credits awarded or
422transferred under this section, and marketing requirements for
423tax credit recipients.
424     (b)  The Department of Revenue may adopt rules pursuant to
425ss. 120.536(1) and 120.54 to administer this section, including
426rules governing the examination and audit procedures required to
427administer this section and the manner and form of documentation
428required to claim tax credits awarded or transferred under this
432     (a)  Audit authority.-The Department of Revenue may conduct
433examinations and audits as provided in s. 213.34 to verify that
434tax credits under this section are received, transferred, and
435applied according to the requirements of this section. If the
436Department of Revenue determines that tax credits are not
437received, transferred, or applied as required by this section,
438it may, in addition to the remedies provided in this subsection,
439pursue recovery of such funds pursuant to the laws and rules
440governing the assessment of taxes.
441     (b)  Revocation of tax credits.-The Office of Tourism,
442Trade, and Economic Development may revoke or modify any written
443decision qualifying, certifying, or otherwise granting
444eligibility for tax credits under this section if it is
445discovered that the tax credit applicant submitted any false
446statement, representation, or certification in any application,
447record, report, plan, or other document filed in an attempt to
448receive tax credits under this section. The Office of Tourism,
449Trade, and Economic Development shall immediately notify the
450Department of Revenue of any revoked or modified orders
451affecting previously granted tax credits. Additionally, the
452applicant must notify the Department of Revenue of any change in
453its tax credit claimed.
454     (c)  Forfeiture of tax credits.-A determination by the
455Department of Revenue, as a result of an audit or examination by
456the Department of Revenue or from information received from the
457Office of Film and Entertainment, that an applicant received tax
458credits pursuant to this section to which the applicant was not
459entitled is grounds for forfeiture of previously claimed and
460received tax credits. The applicant is responsible for returning
461forfeited tax credits to the Department of Revenue, and such
462funds shall be paid into the General Revenue Fund of the state.
463Tax credits purchased in good faith are not subject to
464forfeiture unless the transferee submitted fraudulent
465information in the purchase or failed to meet the requirements
466in subsection (5).
467     (d)  Fraudulent claims.-Any applicant that submits
468fraudulent information under this section is liable for
469reimbursement of the reasonable costs and fees associated with
470the review, processing, investigation, and prosecution of the
471fraudulent claim. An applicant that obtains a credit payment
472under this section through a claim that is fraudulent is liable
473for reimbursement of the credit amount plus a penalty in an
474amount double the credit amount. The penalty is in addition to
475any criminal penalty to which the applicant is liable for the
476same acts. The applicant is also liable for costs and fees
477incurred by the state in investigating and prosecuting the
478fraudulent claim.
479     (9)  ANNUAL REPORT.-Each October 1, the Office of Film and
480Entertainment shall provide an annual report for the previous
481fiscal year to the Governor, the President of the Senate, and
482the Speaker of the House of Representatives which outlines the
483return on investment and economic benefits to the state.
484     (10)  REPEAL.-This section is repealed July 1, 2015, except
485that the tax credit carryforward provided in this section shall
486continue to be valid for the period specified.
487     Section 2.  Subsection (8) of section 220.02, Florida
488Statutes, is amended to read:
489     220.02  Legislative intent.-
490     (8)  It is the intent of the Legislature that credits
491against either the corporate income tax or the franchise tax be
492applied in the following order: those enumerated in s. 631.828,
493those enumerated in s. 220.191, those enumerated in s. 220.181,
494those enumerated in s. 220.183, those enumerated in s. 220.182,
495those enumerated in s. 220.1895, those enumerated in s. 221.02,
496those enumerated in s. 220.184, those enumerated in s. 220.186,
497those enumerated in s. 220.1845, those enumerated in s. 220.19,
498those enumerated in s. 220.185, those enumerated in s. 220.187,
499those enumerated in s. 220.192, those enumerated in s. 220.193,
500and those enumerated in s. 288.9916, and those enumerated in s.
502     Section 3.  Paragraph (z) is added to subsection (8) of
503section 213.053, Florida Statutes, to read:
504     213.053  Confidentiality and information sharing.-
505     (8)  Notwithstanding any other provision of this section,
506the department may provide:
507     (z)  Information relative to tax credits taken under s.
508288.1254 to the Office of Film and Entertainment and the Office
509of Tourism, Trade, and Economic Development.
511Disclosure of information under this subsection shall be
512pursuant to a written agreement between the executive director
513and the agency. Such agencies, governmental or nongovernmental,
514shall be bound by the same requirements of confidentiality as
515the Department of Revenue. Breach of confidentiality is a
516misdemeanor of the first degree, punishable as provided by s.
517775.082 or s. 775.083.
518     Section 4.  Paragraph (q) is added to subsection (5) of
519section 212.08, Florida Statutes, to read:
520     212.08  Sales, rental, use, consumption, distribution, and
521storage tax; specified exemptions.-The sale at retail, the
522rental, the use, the consumption, the distribution, and the
523storage to be used or consumed in this state of the following
524are hereby specifically exempt from the tax imposed by this
527     (q)  Entertainment industry tax credit; authorization;
528eligibility for credits.-
529     1.  For the fiscal years beginning July 1, 2010, and ending
530June 30, 2015, a qualified production company, as defined in s.
531288.1254(1)(j), is eligible for tax credits against its sales
532and use tax liabilities as provided in s. 288.1254. However, tax
533credits may not be applied, regardless of when the credits are
534awarded, to returns filed for any tax period beginning before
535July 1, 2011.
536     2.  The credit shall be deducted from any sales and use tax
537remitted by the dealer to the department by electronic funds
538transfer and may only be deducted on a sales and use tax return
539initiated through electronic data interchange. The dealer shall
540separately state the credit on the electronic return. The net
541amount of tax due and payable must be remitted by electronic
542funds transfer. If the credit for the qualified expenditures is
543larger than the amount owed on the sales and use tax return, the
544amount of the credit may be carried forward to a succeeding
545reporting period. A dealer may only obtain a credit using the
546method described in this subparagraph. A dealer is not
547authorized to obtain a credit by applying for a refund.
548     Section 5.  If any provision of this act or the application
549thereof to any person or circumstance is held invalid, the
550invalidity shall not affect other provisions or applications of
551the act which can be given effect without the invalid provision
552or application, and to this end the provisions of this act are
553declared severable.
554     Section 6.  This act shall take effect July 1, 2010.

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