Bill Amendment: FL H7109 | 2017 | Regular Session
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: Taxation
Status: 2017-05-25 - Chapter No. 2017-36, companion bill(s) passed, see HB 7099 (Ch. 2017-67) [H7109 Detail]
Download: Florida-2017-H7109-Senate_Committee_Amendment_945880.html
Bill Title: Taxation
Status: 2017-05-25 - Chapter No. 2017-36, companion bill(s) passed, see HB 7099 (Ch. 2017-67) [H7109 Detail]
Download: Florida-2017-H7109-Senate_Committee_Amendment_945880.html
Florida Senate - 2017 COMMITTEE AMENDMENT Bill No. HB 7109, 1st Eng. Ì945880=Î945880 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Appropriations (Stargel) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Delete everything after the enacting clause 4 and insert: 5 Section 1. Paragraph (a) of subsection (5) of section 6 125.0104, Florida Statutes, is amended to read: 7 125.0104 Tourist development tax; procedure for levying; 8 authorized uses; referendum; enforcement.— 9 (5) AUTHORIZED USES OF REVENUE.— 10 (a) All tax revenues received pursuant to this section by a 11 county imposing the tourist development tax shall be used by 12 that county for the following purposes only: 13 1. To acquire, construct, extend, enlarge, remodel, repair, 14 improve, maintain, operate, or promote one or more: 15 a. Publicly owned and operated convention centers, sports 16 stadiums, sports arenas, coliseums, or auditoriums within the 17 boundaries of the county or subcounty special taxing district in 18 which the tax is levied;or19 b. Auditoriums that are publicly owned but are operated by 20 organizations that are exempt from federal taxation pursuant to 21 26 U.S.C. s. 501(c)(3) and open to the public, within the 22 boundaries of the county or subcounty special taxing district in 23 which the tax is levied; or 24 c.b.Aquariums or museums that are publicly owned and 25 operated or owned and operated by not-for-profit organizations 26 and open to the public, within the boundaries of the county or 27 subcounty special taxing district in which the tax is levied; 28 2. To promote zoological parks that are publicly owned and 29 operated or owned and operated by not-for-profit organizations 30 and open to the public; 31 3. To promote and advertise tourism in this state and 32 nationally and internationally; however, if tax revenues are 33 expended for an activity, service, venue, or event, the 34 activity, service, venue, or event must have as one of its main 35 purposes the attraction of tourists as evidenced by the 36 promotion of the activity, service, venue, or event to tourists; 37 4. To fund convention bureaus, tourist bureaus, tourist 38 information centers, and news bureaus as county agencies or by 39 contract with the chambers of commerce or similar associations 40 in the county, which may include any indirect administrative 41 costs for services performed by the county on behalf of the 42 promotion agency; or 43 5. To finance beach park facilities or beach improvement, 44 maintenance, renourishment, restoration, and erosion control, 45 including shoreline protection, enhancement, cleanup, or 46 restoration of inland lakes and rivers to which there is public 47 access as those uses relate to the physical preservation of the 48 beach, shoreline, or inland lake or river. However, any funds 49 identified by a county as the local matching source for beach 50 renourishment, restoration, or erosion control projects included 51 in the long-range budget plan of the state’s Beach Management 52 Plan, pursuant to s. 161.091, or funds contractually obligated 53 by a county in the financial plan for a federally authorized 54 shore protection project may not be used or loaned for any other 55 purpose. In counties of fewer than 100,000 population, up to 10 56 percent of the revenues from the tourist development tax may be 57 used for beach park facilities. 58 59 Subparagraphs 1. and 2. may be implemented through service 60 contracts and leases with lessees that have sufficient expertise 61 or financial capability to operate such facilities. 62 Section 2. Paragraph (c) of subsection (11) of section 63 192.001, Florida Statutes, is amended to read: 64 192.001 Definitions.—All definitions set out in chapters 1 65 and 200 that are applicable to this chapter are included herein. 66 In addition, the following definitions shall apply in the 67 imposition of ad valorem taxes: 68 (11) “Personal property,” for the purposes of ad valorem 69 taxation, shall be divided into four categories as follows: 70 (c)1. “Inventory” means only those chattels consisting of 71 items commonly referred to as goods, wares, and merchandise (as 72 well as inventory) which are held for sale or lease to customers 73 in the ordinary course of business. Supplies and raw materials 74 shall be considered to be inventory only to the extent that they 75 are acquired for sale or lease to customers in the ordinary 76 course of business or will physically become a part of 77 merchandise intended for sale or lease to customers in the 78 ordinary course of business. Partially finished products which 79 when completed will be held for sale or lease to customers in 80 the ordinary course of business shall be deemed items of 81 inventory. All livestock shall be considered inventory. Items of 82 inventory held for lease to customers in the ordinary course of 83 business, rather than for sale, shall be deemed inventory only 84 prior to the initial lease of such items. For the purposes of 85 this section, fuels used in the production of electricity shall 86 be considered inventory. 87 2. “Inventory” also means construction and agricultural 88 equipment weighing 1,000 pounds or more that is returned to a 89 dealership under a rent-to-purchase option and held for sale to 90 customers in the ordinary course of business. This subparagraph 91 may not be considered in determining whether property that is 92 not construction and agricultural equipment weighing 1,000 93 pounds or more that is returned under a rent-to-purchase option 94 is inventory under subparagraph 1. 95 Section 3. Effective upon this act becoming a law, 96 subsection (9) of section 196.012, Florida Statutes, is amended 97 to read: 98 196.012 Definitions.—For the purpose of this chapter, the 99 following terms are defined as follows, except where the context 100 clearly indicates otherwise: 101 (9) “Nursing home” or “home for special services” means an 102 institution thatwhichpossesses a valid license under chapter 103 400 or part I of chapter 429 on January 1 of the year for which 104 exemption from ad valorem taxation is requested. 105 Section 4. The amendment made by this act to s. 196.012, 106 Florida Statutes, first applies to the 2017 property tax roll. 107 Section 5. Paragraph (c) is added to subsection (4) of 108 section 196.1975, Florida Statutes, to read: 109 196.1975 Exemption for property used by nonprofit homes for 110 the aged.—Nonprofit homes for the aged are exempt to the extent 111 that they meet the following criteria: 112 (4) 113 (c) Each not-for-profit corporation applying for an 114 exemption under paragraph (a) must file with its annual 115 application for exemption an affidavit approved by the 116 Department of Revenue from each person who occupies a unit or 117 apartment which states the person’s income. The affidavit is 118 prima facie evidence of the person’s income. The corporation is 119 not required to provide an affidavit from a resident who is a 120 totally and permanently disabled veteran who meets the 121 requirements of s. 196.081. If, at a later time, the property 122 appraiser determines that additional documentation proving an 123 affiant’s income is necessary, the property appraiser may 124 request such documentation. 125 Section 6. Effective January 1, 2018, section 196.1978, 126 Florida Statutes, is amended to read: 127 196.1978 Affordable housing property exemption.— 128 (1) Property used to provide affordable housing to eligible 129 persons as defined by s. 159.603 and natural persons or families 130 meeting the extremely-low-income, very-low-income, low-income, 131 or moderate-income limits specified in s. 420.0004, which is 132 owned entirely by a nonprofit entity that is a corporation not 133 for profit, qualified as charitable under s. 501(c)(3) of the 134 Internal Revenue Code and in compliance with Rev. Proc. 96-32, 135 1996-1 C.B. 717, is considered property owned by an exempt 136 entity and used for a charitable purpose, and those portions of 137 the affordable housing property that provide housing to natural 138 persons or families classified as extremely low income, very low 139 income, low income, or moderate income under s. 420.0004 are 140 exempt from ad valorem taxation to the extent authorized under 141 s. 196.196. All property identified in this section must comply 142 with the criteria provided under s. 196.195 for determining 143 exempt status and applied by property appraisers on an annual 144 basis. The Legislature intends that any property owned by a 145 limited liability company which is disregarded as an entity for 146 federal income tax purposes pursuant to Treasury Regulation 147 301.7701-3(b)(1)(ii) be treated as owned by its sole member. 148 (2)(a) Notwithstanding ss. 196.195 and 196.196, property in 149 a multifamily project that meets the requirements of this 150 paragraph is considered property used for a charitable purpose 151 and shall receive a 50 percent discount from the amount of ad 152 valorem tax otherwise owed beginning with the January 1 153 assessment after the 15th completed year of the term of the 154 recorded agreement on those portions of the affordable housing 155 property that provide housing to natural persons or families 156 meeting the extremely-low-income, very-low-income, or low-income 157 limits specified in s. 420.0004. The multifamily project must: 158 1. Contain more than 70 units that are used to provide 159 affordable housing to natural persons or families meeting the 160 extremely-low-income, very-low-income, or low-income limits 161 specified in s. 420.0004; and 162 2. Be subject to an agreement with the Florida Housing 163 Finance Corporation recorded in the official records of the 164 county in which the property is located to provide affordable 165 housing to natural persons or families meeting the extremely 166 low-income, very-low-income, or low-income limits specified in 167 s. 420.0004. 168 169 This discount terminates if the property no longer serves 170 extremely-low-income, very-low-income, or low-income persons 171 pursuant to the recorded agreement. 172 (b) To receive the discount under paragraph (a), a 173 qualified applicant must submit an application to the county 174 property appraiser by March 1. 175 (c) The property appraiser shall apply the discount by 176 reducing the taxable value on those portions of the affordable 177 housing property that provide housing to natural persons or 178 families meeting the extremely-low-income, very-low-income, or 179 low-income limits specified in s. 420.0004 before certifying the 180 tax roll to the tax collector. 181 1. The property appraiser shall first ascertain all other 182 applicable exemptions, including exemptions provided pursuant to 183 local option, and deduct all other exemptions from the assessed 184 value. 185 2. Fifty percent of the remaining value shall be subtracted 186 to yield the discounted taxable value. 187 3. The resulting taxable value shall be included in the 188 certification for use by taxing authorities in setting millage. 189 4. The property appraiser shall place the discounted amount 190 on the tax roll when it is extended. 191 Section 7. Effective upon this act becoming a law and 192 operating retroactively to January 1, 2017, section 196.1983, 193 Florida Statutes, is amended to read: 194 196.1983 Charter school exemption from ad valorem taxes. 195 Any facility, or portion thereof, used to house a charter school 196 whose charter has been approved by the sponsor and the governing 197 board pursuant to s. 1002.33(7) shall be exempt from ad valorem 198 taxes. For leasehold properties, the landlord must certify by 199 affidavit to the charter school that the requiredleasepayments 200 under the lease, whether paid to the landlord or on behalf of 201 the landlord to a third party, willshallbe reduced to the 202 extent of the exemption received. The owner of the property 203 shall disclose to a charter school the full amount of the 204 benefit derived from the exemption and the method for ensuring 205 that the charter school receives such benefit. The charter 206 school shall receive the full benefit derived from the exemption 207through either an annual or monthly credit to the charter208school’s lease payments. 209 Section 8. Effective upon this act becoming a law, section 210 198.30, Florida Statutes, is amended to read: 211 198.30 Circuit judge to report names of decedents, etc. 212 Each circuit judge of this state shall, on or before the 10th 213 day of every month, notify the Agency for Health Care 214 Administrationdepartmentof the names of all decedents; the 215 names and addresses of the respective personal representatives, 216 administrators, or curators appointed; the amount of the bonds, 217 if any, required by the court; and the probable value of the 218 estates, in all estates of decedents whose wills have been 219 probated or propounded for probate before the circuit judge or 220 upon which letters testamentary or upon whose estates letters of 221 administration or curatorship have been sought or granted, 222 during the preceding month; and such report shall contain any 223 other information thatwhichthe circuit judge may have 224 concerning the estates of such decedents.In addition, a copy of225this report shall be provided to the Agency for Health Care226Administration.A circuit judge shall also furnish forthwith 227 such further information, from the records and files of the 228 circuit court in regard to such estates, as the department may 229 from time to time require. 230 Section 9. Effective January 1, 2018, subsections (2), (3), 231 and (4), paragraph (a) of subsection (7), and paragraph (b) of 232 subsection (8) of section 206.02, Florida Statutes, are amended 233 to read: 234 206.02 Application for license; temporary license; terminal 235 suppliers, importers, exporters, blenders, biodiesel 236 manufacturers, and wholesalers.— 237 (2) To procure a terminal supplier license, a person shall 238 file with the department an application under oath, and in such 239 form as the department may prescribe, setting forth: 240 (a) The name under which the person will transact business 241 within the state and that person’s registration number under s. 242 4101 of the Internal Revenue Code. 243 (b) The location, with street number address, of his or her 244 principal office or place of business and the location where 245 records will be made available for inspection. 246 (c) The name and complete residence address of the owner or 247 the names and addresses of the partners, if such person is a 248 partnership, or of the principal officers, if such person is a 249 corporation or association; and, if such person is a corporation 250 organized under the laws of another state, territory, or 251 country, he or she shall also indicate the state, territory, or 252 country where the corporation is organized and the date the 253 corporation was registered with the Department of State as a 254 foreign corporation authorized to transact business in the 255 state. 256 257The application shall require a $30 license tax.Each license 258 mustshallbe renewed annually through application, including an259annual $30 license tax. 260 (3) To procure an importer, exporter, or blender of motor 261 fuels license, a person shall file with the department an 262 application under oath, and in such form as the department may 263 prescribe, setting forth: 264 (a) The name under which the person will transact business 265 within the state. 266 (b) The location, with street number address, of his or her 267 principal office or place of business and the location where 268 records will be made available for inspection. 269 (c) The name and complete residence address of the owner or 270 the names and addresses of the partners, if such person is a 271 partnership, or of the principal officers, if such person is a 272 corporation or association; and, if such person is a corporation 273 organized under the laws of another state, territory, or 274 country, he or she shall also indicate the state, territory, or 275 country where the corporation is organized and the date the 276 corporation was registered with the Department of State as a 277 foreign corporation authorized to transact business in the 278 state. 279 280The application shall require a $30 license tax.Each license 281 mustshallbe renewed annually through application, including an282annual $30 license tax. 283 (4) To procure a wholesaler of motor fuel license, a person 284 shall file with the department an application under oath and in 285 such form as the department may prescribe, setting forth: 286 (a) The name under which the person will transact business 287 within the state. 288 (b) The location, with street number address, of his or her 289 principal office or place of business within this state and the 290 location where records will be made available for inspection. 291 (c) The name and complete residence address of the owner or 292 the names and addresses of the partners, if such person is a 293 partnership, or of the principal officers, if such person is a 294 corporation or association; and, if such person is a corporation 295 organized under the laws of another state, territory, or 296 country, he or she shall also indicate the state, territory, or 297 country where the corporation is organized and the date the 298 corporation was registered with the Department of State as a 299 foreign corporation authorized to transact business in the 300 state. 301 302The application shall require a $30 license tax.Each license 303 mustshallbe renewed annually through application, including an304annual $30 license fee. 305 (7)(a) If all applicants for a license hold a current 306 license in good standing of the same type and kind, the 307 department shall issue a temporary license upon the filing of a 308 completed application, payment of all fees,and the posting of 309 adequate bond. A temporary license shall automatically expire 90 310 days after its effective date or, prior to the expiration of 90 311 days or the period of any extension, upon issuance of a 312 permanent license or of a notice of intent to deny a permanent 313 license. A temporary license may be extended once for a period 314 not to exceed 60 days, upon written request of the applicant, 315 subject to the restrictions imposed by this subsection. 316 (8) 317 (b) Notwithstanding the provisions of this chapter 318 requiring a licensetaxand a bond or criminal background check, 319 the department may issue a temporary license as an importer or 320 exporter to a person who holds a valid Florida wholesaler 321 license or to a person who is an unlicensed dealer. A license 322 may be issued under this subsection only to a business that has 323 a physical location in this state and holds a valid Florida 324 sales and use tax certificate of registration or that holds a 325 valid fuel license issued by another state. 326 Section 10. Effective January 1, 2018, subsection (3) and 327 paragraph (b) of subsection (5) of section 206.021, Florida 328 Statutes, are amended to read: 329 206.021 Application for license; carriers.— 330 (3)The application shall require a $30 license tax.Each 331 license mustshallbe renewed annually through application,332including an annual $30 license tax. 333 (5) 334 (b) Notwithstanding the provisions of this chapter 335 requiring a licensetaxand a bond or criminal background check, 336 the department may issue a temporary license as a carrier to a 337 person who holds a valid Florida wholesaler, importer, exporter, 338 or blender license or to a person who is an unlicensed dealer. A 339 license may be issued under this subsection only to a business 340 that has a physical location in this state and holds a valid 341 Florida sales and use tax certificate of registration or that 342 holds a valid fuel license issued by another state. 343 Section 11. Effective January 1, 2018, subsection (2) of 344 section 206.022, Florida Statutes, is amended to read: 345 206.022 Application for license; terminal operators.— 346 (2)The application shall require a $30 license tax.Each 347 license shall be renewed annually through application, including348an annual $30 license tax. 349 Section 12. Effective January 1, 2018, subsection (1) of 350 section 206.03, Florida Statutes, is amended to read: 351 206.03 Licensing of terminal suppliers, importers, 352 exporters, and wholesalers.— 353 (1) The application in proper form having been accepted for 354 filing, the filing fee paid,and the bond accepted and approved, 355 except as provided in s. 206.05(1), the department shall issue 356 to such person a license to transact business in the state, 357 subject to cancellation of such license as provided by law. 358 Section 13. Effective January 1, 2018, section 206.045, 359 Florida Statutes, is amended to read: 360 206.045 Licensing period; cost for license issuance. 361 Beginning January 1, 1998, the licensing period under this 362 chapter shall be a calendar year, or any part thereof.The cost363of any such license issued pursuant to this chapter shall be364$30.365 Section 14. Effective January 1, 2018, ss. 206.405 and 366 206.406, Florida Statutes, are repealed. 367 Section 15. Effective January 1, 2018, paragraph (c) of 368 subsection (5) of section 206.41, Florida Statutes, is amended 369 to read: 370 206.41 State taxes imposed on motor fuel.— 371 (5) 372 (c)1. No refund may be authorized unless a sworn 373 application therefor containing such information as the 374 department may determine is filed with the department not later 375 than the last day of the month following the quarter for which 376 the refund is claimed. However, when a justified excuse for late 377 filing is presented to the department and the last preceding 378 claim was filed on time, the deadline for filing may be extended 379 an additional month. No refund will be authorized unless the 380 amount due is for $5 or more for any refund period and unless 381 application is made upon forms prescribed by the department. 382 2. Claims made for refunds provided pursuant to subsection 383 (4) shall be paid quarterly.The department shall deduct a fee384of $2 for each claim, which fee shall be deposited in the385General Revenue Fund.386 Section 16. Effective January 1, 2018, subsection (3) of 387 section 206.9865, Florida Statutes, is amended to read: 388 206.9865 Commercial air carriers; registration; reporting.— 389 (3) The application must be renewed annuallyand the fee390for application or renewal is $30. 391 Section 17. Effective January 1, 2018, subsection (3) of 392 section 206.9943, Florida Statutes, is amended to read: 393 206.9943 Pollutant tax license.— 394 (3) The license must be renewed annually, and the fee for395original application or renewal is $30. 396 Section 18. Effective January 1, 2018, subsection (9) of 397 section 206.9952, Florida Statutes, is amended to read: 398 206.9952 Application for license as a natural gas fuel 399 retailer.— 400 (9)The license application requires a license fee of $5.401 Each license shall be renewed annually by submitting a 402 reapplicationand the license feeto the department.The license403fee shall be paid to the department for deposit into the General404Revenue Fund.405 Section 19. Effective January 1, 2018, section 206.998, 406 Florida Statutes, is amended to read: 407 206.998 Applicability of specified sections of parts I and 408 II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026, 409 206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07, 410 206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15, 411 206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204, 412 206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25, 413 206.27, 206.28,206.405, 206.406,206.41, 206.413, 206.43, 414 206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606, 415 206.608, and 206.61 of part I of this chapter and ss. 206.86, 416 206.872, 206.874, 206.8745, 206.88, 206.90, and 206.93 of part 417 II of this chapter shall, as far as lawful or practicable, be 418 applicable to the tax levied and imposed and to the collection 419 thereof as if fully set out in this part. However, any provision 420 of any such section does not apply if it conflicts with any 421 provision of this part. 422 Section 20. Paragraph (b) of subsection (2) of section 423 210.20, Florida Statutes, is amended to read: 424 210.20 Employees and assistants; distribution of funds.— 425 (2) As collections are received by the division from such 426 cigarette taxes, it shall pay the same into a trust fund in the 427 State Treasury designated “Cigarette Tax Collection Trust Fund” 428 which shall be paid and distributed as follows: 429 (b) Beginning July 1, 2004, and continuing through June 30, 430 2013, the division shall from month to month certify to the 431 Chief Financial Officer the amount derived from the cigarette 432 tax imposed by s. 210.02, less the service charges provided for 433 in s. 215.20 and less 0.9 percent of the amount derived from the 434 cigarette tax imposed by s. 210.02, which shall be deposited 435 into the Alcoholic Beverage and Tobacco Trust Fund, specifying 436 an amount equal to 1.47 percent of the net collections, and that 437 amount shall be paid to the Board of Directors of the H. Lee 438 Moffitt Cancer Center and Research Institute, established under 439 s. 1004.43, by warrant drawn by the Chief Financial Officer. 440 Beginning July 1, 2014, and continuing through June 30, 2053 4412033, the division shall from month to month certify to the 442 Chief Financial Officer the amount derived from the cigarette 443 tax imposed by s. 210.02, less the service charges provided for 444 in s. 215.20 and less 0.9 percent of the amount derived from the 445 cigarette tax imposed by s. 210.02, which shall be deposited 446 into the Alcoholic Beverage and Tobacco Trust Fund, specifying 447 an amount equal to 4.04 percent of the net collections, and that 448 amount shall be paid to the Board of Directors of the H. Lee 449 Moffitt Cancer Center and Research Institute, established under 450 s. 1004.43, by warrant drawn by the Chief Financial Officer. 451 These funds are appropriated monthly out of the Cigarette Tax 452 Collection Trust Fund, to be used for lawful purposes, including 453 constructing, furnishing, equipping, financing, operating, and 454 maintaining cancer research and clinical and related facilities; 455 furnishing, equipping, operating, and maintaining other 456 properties owned or leased by the H. Lee Moffitt Cancer Center 457 and Research Institute; and paying costs incurred in connection 458 with purchasing, financing, operating, and maintaining such 459 equipment, facilities, and properties. In fiscal years 2004-2005 460 and thereafter, the appropriation to the H. Lee Moffitt Cancer 461 Center and Research Institute authorized by this paragraph 462subparagraphshall not be less than the amount that would have 463 been paid to the H. Lee Moffitt Cancer Center and Research 464 Institute in fiscal year 2001-2002, had this paragraph 465subparagraphbeen in effect. 466 Section 21. Effective January 1, 2018, paragraphs (c) and 467 (d) of subsection (1) of section 212.031, Florida Statutes, are 468 amended, and paragraph (e) is added to that subsection, to read: 469 212.031 Tax on rental or license fee for use of real 470 property.— 471 (1) 472 (c) For the exercise of such privilege, a tax is levied at 473 the rate of 5.8in an amount equal to 6percent of and on the 474 total rent or license fee charged for such real property by the 475 person charging or collecting the rental or license fee. The 476 total rent or license fee charged for such real property shall 477 include payments for the granting of a privilege to use or 478 occupy real property for any purpose and shall include base 479 rent, percentage rents, or similar charges. Such charges shall 480 be included in the total rent or license fee subject to tax 481 under this section whether or not they can be attributed to the 482 ability of the lessor’s or licensor’s property as used or 483 operated to attract customers. Payments for intrinsically 484 valuable personal property such as franchises, trademarks, 485 service marks, logos, or patents are not subject to tax under 486 this section. In the case of a contractual arrangement that 487 provides for both payments taxable as total rent or license fee 488 and payments not subject to tax, the tax shall be based on a 489 reasonable allocation of such payments and shall not apply to 490 that portion which is for the nontaxable payments. 491 (d) When the rental or license fee of any such real 492 property is paid by way of property, goods, wares, merchandise, 493 services, or other thing of value, the tax shall be at the rate 494 of 5.86percent of the value of the property, goods, wares, 495 merchandise, services, or other thing of value. 496 (e) The tax rate in effect at the time that the tenant or 497 person occupies, uses, or is entitled to occupy or use the real 498 property is the tax rate applicable to the transaction taxable 499 under this section, regardless of when a rent or license fee 500 payment is due or paid. The applicable tax rate may not be 501 avoided by delaying or accelerating rent or license fee 502 payments. 503 Section 22. Paragraph (c) of subsection (1) of section 504 212.04, Florida Statutes, is amended to read: 505 212.04 Admissions tax; rate, procedure, enforcement.— 506 (1) 507 (c)1. The provisions of this chapter that authorize a tax 508 exempt sale for resale do not apply to sales of admissions. 509 However, if a purchaser of an admission subsequently resells the 510 admission for more than the amount paid, the purchaser shall 511 collect tax on the full sales price and may take credit for the 512 amount of tax previously paid. If the purchaser of the admission 513 subsequently resells it for an amount equal to or less than the 514 amount paid, the purchaser mayshallnot collect any additional 515 tax, nor shall the purchaser be allowed to take credit for the 516 amount of tax previously paid. 517 2.a. If a purchaser resells an admission to an entity that 518 is exempt from sales and use tax under this chapter for any 519 reason other than sale for resale, the purchaser may seek a 520 refund or credit from the department for the amount of tax it 521 paid on its purchase. 522 b. For a refund, the purchaser shall provide proof of the 523 exempt entity’s qualification for the exemption, as prescribed 524 by rules of the department, and a copy of the ticket, invoice, 525 or other documentation that provides evidence of the tax it paid 526 on the admission with its refund application, whereupon the 527 department shall issue a refund to the purchaser. 528 c. For a credit, the purchaser shall retain proof of the 529 exempt entity’s qualification for the exemption, as prescribed 530 by rules of the department, and a copy of the ticket, invoice, 531 or other documentation that provides evidence of the tax it paid 532 on the admission as long as required under s. 212.13. 533 d. The department shall look solely to the entity that 534 provided exemption documentation for recovery of tax, if it 535 determines that the entity was not entitled to the exemption. 536 3.a. If a purchaser of an admission from a related dealer 537 who is a member of the same controlled group of corporations for 538 federal income tax purposes as the purchaser resells such 539 admission to an entity that is exempt from sales and use tax 540 under this chapter for any reason other than sale for resale, 541 the purchaser may seek a refund or credit for the amount of tax 542 it paid on its purchase from the related dealer if it provides 543 that related dealer with proof of the exempt entity’s 544 qualification for the exemption, as prescribed by rules of the 545 department. 546 b. Upon the purchaser’s request, a related dealer receiving 547 the exempt entity’s documentation shall refund or credit the tax 548 paid by the purchaser. If the related dealer has already 549 remitted such tax to the department, it may then seek a refund 550 or credit of the tax from the department. If the related dealer 551 has not yet remitted such tax to the department, the related 552 dealer may not seek a refund or credit of such tax, but may 553 retain the exemption documentation in lieu of remitting the tax 554 to the department. 555 c. The department shall look solely to the entity that 556 provided exemption documentation for recovery of tax if it 557 determines that the entity was not entitled to the exemption. 558 Section 23. Paragraph (i) of subsection (1) of section 559 212.05, Florida Statutes, is amended to read: 560 212.05 Sales, storage, use tax.—It is hereby declared to be 561 the legislative intent that every person is exercising a taxable 562 privilege who engages in the business of selling tangible 563 personal property at retail in this state, including the 564 business of making mail order sales, or who rents or furnishes 565 any of the things or services taxable under this chapter, or who 566 stores for use or consumption in this state any item or article 567 of tangible personal property as defined herein and who leases 568 or rents such property within the state. 569 (1) For the exercise of such privilege, a tax is levied on 570 each taxable transaction or incident, which tax is due and 571 payable as follows: 572 (i)1. At the rate of 6 percent on charges for all: 573 a. Detective, burglar protection, and other protection 574 services (NAICS National Numbers 561611, 561612, 561613, and 575 561621). Fingerprint services required under s. 790.06 or s. 576 790.062 are not subject to the tax. Any law enforcement officer, 577 as defined in s. 943.10, who is performing approved duties as 578 determined by his or her local law enforcement agency in his or 579 her capacity as a law enforcement officer, and who is subject to 580 the direct and immediate command of his or her law enforcement 581 agency, and in the law enforcement officer’s uniform as 582 authorized by his or her law enforcement agency, is performing 583 law enforcement and public safety services and is not performing 584 detective, burglar protection, or other protective services, if 585 the law enforcement officer is performing his or her approved 586 duties in a geographical area in which the law enforcement 587 officer has arrest jurisdiction. Such law enforcement and public 588 safety services are not subject to tax irrespective of whether 589 the duty is characterized as “extra duty,” “off-duty,” or 590 “secondary employment,” and irrespective of whether the officer 591 is paid directly or through the officer’s agency by an outside 592 source. The term “law enforcement officer” includes full-time or 593 part-time law enforcement officers, and any auxiliary law 594 enforcement officer, when such auxiliary law enforcement officer 595 is working under the direct supervision of a full-time or part 596 time law enforcement officer. 597 b. Nonresidential cleaning, excluding cleaning of the 598 interiors of transportation equipment, and nonresidential 599 building pest control services (NAICS National Numbers 561710 600 and 561720). 601 2. As used in this paragraph, “NAICS” means those 602 classifications contained in the North American Industry 603 Classification System, as published in 2007 by the Office of 604 Management and Budget, Executive Office of the President. 605 3. Charges for detective, burglar protection, and other 606 protection security services performed in this state but used 607 outside this state are exempt from taxation. Charges for 608 detective, burglar protection, and other protection security 609 services performed outside this state and used in this state are 610 subject to tax. 611 4. If a transaction involves both the sale or use of a 612 service taxable under this paragraph and the sale or use of a 613 service or any other item not taxable under this chapter, the 614 consideration paid must be separately identified and stated with 615 respect to the taxable and exempt portions of the transaction or 616 the entire transaction shall be presumed taxable. The burden 617 shall be on the seller of the service or the purchaser of the 618 service, whichever applicable, to overcome this presumption by 619 providing documentary evidence as to which portion of the 620 transaction is exempt from tax. The department is authorized to 621 adjust the amount of consideration identified as the taxable and 622 exempt portions of the transaction; however, a determination 623 that the taxable and exempt portions are inaccurately stated and 624 that the adjustment is applicable must be supported by 625 substantial competent evidence. 626 5. Each seller of services subject to sales tax pursuant to 627 this paragraph shall maintain a monthly log showing each 628 transaction for which sales tax was not collected because the 629 services meet the requirements of subparagraph 3. for out-of 630 state use. The log must identify the purchaser’s name, location 631 and mailing address, and federal employer identification number, 632 if a business, or the social security number, if an individual, 633 the service sold, the price of the service, the date of sale, 634 the reason for the exemption, and the sales invoice number. The 635 monthly log shall be maintained pursuant to the same 636 requirements and subject to the same penalties imposed for the 637 keeping of similar records pursuant to this chapter. 638 Section 24. Effective January 1, 2018, subsections (5) 639 through (7) of section 212.0515, Florida Statutes, are 640 renumbered as subsections (4) through (6), respectively, and 641 current subsections (3), (4), and (7) of that section are 642 amended to read: 643 212.0515 Sales from vending machines; sales to vending 644 machine operators; special provisions; registration; penalties.— 645 (3)(a)An operator of a vending machine may not operate or 646 cause to be operated in this state any vending machine until the 647 operator has registered with the department and,has obtained a 648 separate registration certificate for each county in which such 649 machines are located, and has affixed a notice to each vending650machine selling food or beverages.The notice must be651conspicuously displayed on the vending machine when it is being652operated in this state and shall contain the following language653in conspicuous type: NOTICE TO CUSTOMER: FLORIDA LAW REQUIRES654THIS NOTICE TO BE POSTED ON ALL FOOD AND BEVERAGE VENDING655MACHINES. REPORT ANY MACHINE WITHOUT A NOTICE TO (TOLL-FREE656NUMBER). YOU MAY BE ELIGIBLE FOR A CASH REWARD. DO NOT USE THIS657NUMBER TO REPORT PROBLEMS WITH THE VENDING MACHINE SUCH AS LOST658MONEY OR OUT-OF-DATE PRODUCTS.659(b)The department shall establish a toll-free number to 660 report any violations of this section.Upon a determination that661a violation has occurred, the department shall pay the informant662a reward of up to 10 percent of previously unpaid taxes663recovered as a result of the information provided. A person who664receives information concerning a violation of this section from665an employee as specified in s. 213.30 is not eligible for a cash666reward.667(4) A penalty of $250 per machine is imposed on an operator668who fails to properly obtain and display the required notice on669any machine. Penalties accrue interest as provided for670delinquent taxes under this chapter and apply in addition to all671other applicable taxes, interest, and penalties.672 (6)(7)The department may adopt rules necessary to 673 administerthe provisions ofthis sectionand may establish a674schedule for phasing in the requirement that existing notices be675replaced with revised notices displayed on vending machines. 676 Section 25. Effective January 1, 2018, subsection (7) of 677 section 212.0596, Florida Statutes, is amended to read: 678 212.0596 Taxation of mail order sales.— 679 (7) The department may establish by rule procedures for 680 collecting the use tax from unregistered persons who but for 681 their mail order purchases would not be required to remit sales 682 or use tax directly to the department. The procedures may 683 provide for waiver of registrationand registration fees, 684 provisions for irregular remittance of tax, elimination of the 685 collection allowance, and nonapplication of local option 686 surtaxes. 687 Section 26. Paragraphs (a) and (p) of subsection (5) of 688 section 212.08, Florida Statutes, are amended, and paragraphs 689 (r) and (s) of subsection (5) and paragraph (d) of subsection 690 (6) are added, to read: 691 212.08 Sales, rental, use, consumption, distribution, and 692 storage tax; specified exemptions.—The sale at retail, the 693 rental, the use, the consumption, the distribution, and the 694 storage to be used or consumed in this state of the following 695 are hereby specifically exempt from the tax imposed by this 696 chapter. 697 (5) EXEMPTIONS; ACCOUNT OF USE.— 698 (a) Items in agricultural use and certain nets.—There are 699 exempt from the tax imposed by this chapter nets designed and 700 used exclusively by commercial fisheries; disinfectants, 701 fertilizers, insecticides, pesticides, herbicides, fungicides, 702 and weed killers used for application on crops or groves, 703 including commercial nurseries and home vegetable gardens, used 704 in dairy barns or on poultry farms for the purpose of protecting 705 poultry or livestock, or used directly on poultry or livestock; 706 animal health products that are administered to, applied to, or 707 consumed by livestock or poultry to alleviate pain or cure or 708 prevent sickness, disease, or suffering, including, but not 709 limited to, antiseptics, absorbent cotton, gauze for bandages, 710 lotions, vaccines, vitamins, and worm remedies; aquaculture 711 health products that are used by aquaculture producers, as 712 defined in s. 597.0015, to prevent or treat fungi, bacteria, and 713 parasitic diseases; portable containers or movable receptacles 714 in which portable containers are placed, used for processing 715 farm products; field and garden seeds, including flower seeds; 716 nursery stock, seedlings, cuttings, or other propagative 717 material purchased for growing stock; seeds, seedlings, 718 cuttings, and plants used to produce food for human consumption; 719 cloth, plastic, and other similar materials used for shade, 720 mulch, or protection from frost or insects on a farm; stakes 721 used by a farmer to support plants during agricultural 722 production; generators used on poultry farms; and liquefied 723 petroleum gas or other fuel used to heat a structure in which 724 started pullets or broilers are raised; however, such exemption 725 is not allowed unless the purchaser or lessee signs a 726 certificate stating that the item to be exempted is for the 727 exclusive use designated herein. Also exempt are cellophane 728 wrappers, glue for tin and glass (apiarists), mailing cases for 729 honey, shipping cases, window cartons, and baling wire and twine 730 used for baling hay, when used by a farmer to contain, produce, 731 or process an agricultural commodity. 732 (p) Community contribution tax credit for donations.— 733 1. Authorization.—Persons who are registered with the 734 department under s. 212.18 to collect or remit sales or use tax 735 and who make donations to eligible sponsors are eligible for tax 736 credits against their state sales and use tax liabilities as 737 provided in this paragraph: 738 a. The credit shall be computed as 50 percent of the 739 person’s approved annual community contribution. 740 b. The credit shall be granted as a refund against state 741 sales and use taxes reported on returns and remitted in the 12 742 months preceding the date of application to the department for 743 the credit as required in sub-subparagraph 3.c. If the annual 744 credit is not fully used through such refund because of 745 insufficient tax payments during the applicable 12-month period, 746 the unused amount may be included in an application for a refund 747 made pursuant to sub-subparagraph 3.c. in subsequent years 748 against the total tax payments made for such year. Carryover 749 credits may be applied for a 3-year period without regard to any 750 time limitation that would otherwise apply under s. 215.26. 751 c. A person may not receive more than $200,000 in annual 752 tax credits for all approved community contributions made in any 753 one year. 754 d. All proposals for the granting of the tax credit require 755 the prior approval of the Department of Economic Opportunity. 756 e. The total amount of tax credits which may be granted for 757 all programs approved under this paragraph, s. 220.183, and s. 758 624.5105 is $10.5$18.4 million in the 2015-2016 fiscal year,759$21.4 million in the 2016-2017 fiscal year, and$21.4million 760 each fiscal yearin the 2017-2018 fiscal yearfor projects that 761 provide housing opportunities for persons with special needs or 762 homeownership opportunities for low-income households or very 763 low-income households and $3.5 million each fiscal yearannually764 for all other projects. As used in this paragraph, the term 765 “person with special needs” has the same meaning as in s. 766 420.0004 and the terms “low-income person,” “low-income 767 household,” “very-low-income person,” and “very-low-income 768 household” have the same meanings as in s. 420.9071. 769 f. A person who is eligible to receive the credit provided 770 in this paragraph, s. 220.183, or s. 624.5105 may receive the 771 credit only under one section of the person’s choice. 772 2. Eligibility requirements.— 773 a. A community contribution by a person must be in the 774 following form: 775 (I) Cash or other liquid assets; 776 (II) Real property, including 100 percent ownership of a 777 real property holding company; 778 (III) Goods or inventory; or 779 (IV) Other physical resources identified by the Department 780 of Economic Opportunity. 781 782 For purposes of this subparagraph, the term “real property 783 holding company” means a Florida entity, such as a Florida 784 limited liability company, that is wholly owned by the person; 785 is the sole owner of real property, as defined in s. 786 192.001(12), located in the state; is disregarded as an entity 787 for federal income tax purposes pursuant to 26 C.F.R. s. 788 301.7701-3(b)(1)(ii); and at the time of contribution to an 789 eligible sponsor, has no material assets other than the real 790 property and any other property that qualifies as a community 791 contribution. 792 b. All community contributions must be reserved exclusively 793 for use in a project. As used in this sub-subparagraph, the term 794 “project” means activity undertaken by an eligible sponsor which 795 is designed to construct, improve, or substantially rehabilitate 796 housing that is affordable to low-income households or very-low 797 income households; designed to provide housing opportunities for 798 persons with special needs; designed to provide commercial, 799 industrial, or public resources and facilities; or designed to 800 improve entrepreneurial and job-development opportunities for 801 low-income persons. A project may be the investment necessary to 802 increase access to high-speed broadband capability in a rural 803 community that had an enterprise zone designated pursuant to 804 chapter 290 as of May 1, 2015, including projects that result in 805 improvements to communications assets that are owned by a 806 business. A project may include the provision of museum 807 educational programs and materials that are directly related to 808 a project approved between January 1, 1996, and December 31, 809 1999, and located in an area which was in an enterprise zone 810 designated pursuant to s. 290.0065 as of May 1, 2015. This 811 paragraph does not preclude projects that propose to construct 812 or rehabilitate housing for low-income households or very-low 813 income households on scattered sites or housing opportunities 814 for persons with special needs. With respect to housing, 815 contributions may be used to pay the following eligible special 816 needs, low-income, and very-low-income housing-related 817 activities: 818 (I) Project development impact and management fees for 819 special needs, low-income, or very-low-income housing projects; 820 (II) Down payment and closing costs for persons with 821 special needs, low-income persons, and very-low-income persons; 822 (III) Administrative costs, including housing counseling 823 and marketing fees, not to exceed 10 percent of the community 824 contribution, directly related to special needs, low-income, or 825 very-low-income projects; and 826 (IV) Removal of liens recorded against residential property 827 by municipal, county, or special district local governments if 828 satisfaction of the lien is a necessary precedent to the 829 transfer of the property to a low-income person or very-low 830 income person for the purpose of promoting home ownership. 831 Contributions for lien removal must be received from a 832 nonrelated third party. 833 c. The project must be undertaken by an “eligible sponsor,” 834 which includes: 835 (I) A community action program; 836 (II) A nonprofit community-based development organization 837 whose mission is the provision of housing for persons with 838 specials needs, low-income households, or very-low-income 839 households or increasing entrepreneurial and job-development 840 opportunities for low-income persons; 841 (III) A neighborhood housing services corporation; 842 (IV) A local housing authority created under chapter 421; 843 (V) A community redevelopment agency created under s. 844 163.356; 845 (VI) A historic preservation district agency or 846 organization; 847 (VII) A local workforce development board; 848 (VIII) A direct-support organization as provided in s. 849 1009.983; 850 (IX) An enterprise zone development agency created under s. 851 290.0056; 852 (X) A community-based organization incorporated under 853 chapter 617 which is recognized as educational, charitable, or 854 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 855 and whose bylaws and articles of incorporation include 856 affordable housing, economic development, or community 857 development as the primary mission of the corporation; 858 (XI) Units of local government; 859 (XII) Units of state government; or 860 (XIII) Any other agency that the Department of Economic 861 Opportunity designates by rule. 862 863 A contributing person may not have a financial interest in the 864 eligible sponsor. 865 d. The project must be located in an area which was in an 866 enterprise zone designated pursuant to chapter 290 as of May 1, 867 2015, or a Front Porch Florida Community, unless the project 868 increases access to high-speed broadband capability in a rural 869 community that had an enterprise zone designated pursuant to 870 chapter 290 as of May 1, 2015, but is physically located outside 871 the designated rural zone boundaries. Any project designed to 872 construct or rehabilitate housing for low-income households or 873 very-low-income households or housing opportunities for persons 874 with special needs is exempt from the area requirement of this 875 sub-subparagraph. 876 e.(I) If, during the first 10 business days of the state 877 fiscal year, eligible tax credit applications for projects that 878 provide housing opportunities for persons with special needs or 879 homeownership opportunities for low-income households or very 880 low-income households are received for less than the annual tax 881 credits available for those projects, the Department of Economic 882 Opportunity shall grant tax credits for those applications and 883 grant remaining tax credits on a first-come, first-served basis 884 for subsequent eligible applications received before the end of 885 the state fiscal year. If, during the first 10 business days of 886 the state fiscal year, eligible tax credit applications for 887 projects that provide housing opportunities for persons with 888 special needs or homeownership opportunities for low-income 889 households or very-low-income households are received for more 890 than the annual tax credits available for those projects, the 891 Department of Economic Opportunity shall grant the tax credits 892 for those applications as follows: 893 (A) If tax credit applications submitted for approved 894 projects of an eligible sponsor do not exceed $200,000 in total, 895 the credits shall be granted in full if the tax credit 896 applications are approved. 897 (B) If tax credit applications submitted for approved 898 projects of an eligible sponsor exceed $200,000 in total, the 899 amount of tax credits granted pursuant to sub-sub-sub 900 subparagraph (A) shall be subtracted from the amount of 901 available tax credits, and the remaining credits shall be 902 granted to each approved tax credit application on a pro rata 903 basis. 904 (II) If, during the first 10 business days of the state 905 fiscal year, eligible tax credit applications for projects other 906 than those that provide housing opportunities for persons with 907 special needs or homeownership opportunities for low-income 908 households or very-low-income households are received for less 909 than the annual tax credits available for those projects, the 910 Department of Economic Opportunity shall grant tax credits for 911 those applications and shall grant remaining tax credits on a 912 first-come, first-served basis for subsequent eligible 913 applications received before the end of the state fiscal year. 914 If, during the first 10 business days of the state fiscal year, 915 eligible tax credit applications for projects other than those 916 that provide housing opportunities for persons with special 917 needs or homeownership opportunities for low-income households 918 or very-low-income households are received for more than the 919 annual tax credits available for those projects, the Department 920 of Economic Opportunity shall grant the tax credits for those 921 applications on a pro rata basis. 922 3. Application requirements.— 923 a. An eligible sponsor seeking to participate in this 924 program must submit a proposal to the Department of Economic 925 Opportunity which sets forth the name of the sponsor, a 926 description of the project, and the area in which the project is 927 located, together with such supporting information as is 928 prescribed by rule. The proposal must also contain a resolution 929 from the local governmental unit in which the project is located 930 certifying that the project is consistent with local plans and 931 regulations. 932 b. A person seeking to participate in this program must 933 submit an application for tax credit to the Department of 934 Economic Opportunity which sets forth the name of the sponsor, a 935 description of the project, and the type, value, and purpose of 936 the contribution. The sponsor shall verify, in writing, the 937 terms of the application and indicate its receipt of the 938 contribution, and such verification must accompany the 939 application for tax credit. The person must submit a separate 940 tax credit application to the Department of Economic Opportunity 941 for each individual contribution that it makes to each 942 individual project. 943 c. A person who has received notification from the 944 Department of Economic Opportunity that a tax credit has been 945 approved must apply to the department to receive the refund. 946 Application must be made on the form prescribed for claiming 947 refunds of sales and use taxes and be accompanied by a copy of 948 the notification. A person may submit only one application for 949 refund to the department within a 12-month period. 950 4. Administration.— 951 a. The Department of Economic Opportunity may adopt rules 952 necessary to administer this paragraph, including rules for the 953 approval or disapproval of proposals by a person. 954 b. The decision of the Department of Economic Opportunity 955 must be in writing, and, if approved, the notification shall 956 state the maximum credit allowable to the person. Upon approval, 957 the Department of Economic Opportunity shall transmit a copy of 958 the decision to the department. 959 c. The Department of Economic Opportunity shall 960 periodically monitor all projects in a manner consistent with 961 available resources to ensure that resources are used in 962 accordance with this paragraph; however, each project must be 963 reviewed at least once every 2 years. 964 d. The Department of Economic Opportunity shall, in 965 consultation with the statewide and regional housing and 966 financial intermediaries, market the availability of the 967 community contribution tax credit program to community-based 968 organizations. 9695.Expiration.—This paragraph expires June 30, 2018;970however, any accrued credit carryover that is unused on that971date may be used until the expiration of the 3-year carryover972period for such credit.973 (r) Building materials, the rental of tangible personal 974 property, and pest control services used in new construction 975 located in a rural area of opportunity.— 976 1. As used in this paragraph, the term: 977 a. “Building materials” means tangible personal property 978 that becomes a component part of improvements to real property. 979 b. “Exempt goods and services” means building materials, 980 the rental of tangible personal property, and pest control 981 services used in new construction. 982 c. “New construction” means improvements to real property 983 which did not previously exist. The term does not include the 984 reconstruction, renovation, restoration, rehabilitation, 985 modification, alteration, or expansion of buildings already 986 located on the parcel on which the new construction is built. 987 d. “Pest control” has the same meaning as in s. 482.021. 988 e. “Real property” has the same meaning as provided in s. 989 192.001, but does not include a condominium parcel or 990 condominium property as defined in s. 718.103. 991 f. “Substantially completed” has the same meaning as in s. 992 192.042(1). 993 2. Building materials, the rental of tangible personal 994 property, and pest control services used in new construction 995 located in a rural area of opportunity, as designated by the 996 Governor pursuant to s. 288.0656, are exempt from the tax 997 imposed by this chapter if an owner, lessee, or lessor can 998 demonstrate to the satisfaction of the department that the 999 requirements of this paragraph have been met. Except as provided 1000 in subparagraph 3., this exemption inures to the owner, lessee, 1001 or lessor at the time the new construction occurs, but only 1002 through a refund of previously paid taxes. To receive a refund 1003 pursuant to this paragraph, the owner, lessee, or lessor of the 1004 new construction must file an application under oath with the 1005 Department of Economic Opportunity. The application must include 1006 all of the following: 1007 a. The name and address of the person claiming the refund. 1008 b. An address and assessment roll parcel number of the real 1009 property that was improved by the new construction for which a 1010 refund of previously paid taxes is being sought. 1011 c. A description of the new construction. 1012 d. A copy of a valid building permit issued by the county 1013 or municipal building department for the new construction. 1014 e. A sworn statement, under penalty of perjury, from the 1015 general contractor licensed in this state with whom the 1016 applicant contracted to build the new construction, which 1017 specifies the exempt goods and services, the actual cost of the 1018 exempt goods and services, and the amount of sales tax paid in 1019 this state on the exempt goods and services, and which states 1020 that the improvement to the real property was new construction. 1021 If a general contractor was not used, the applicant shall make 1022 the sworn statement required by this sub-subparagraph. Copies of 1023 the invoices evidencing the actual cost of the exempt goods and 1024 services and the amount of sales tax paid on such goods and 1025 services must be attached to the sworn statement provided by the 1026 general contractor or by the applicant. If copies of such 1027 invoices are not attached, the cost of the exempt goods and 1028 services is deemed to be an amount equal to 40 percent of the 1029 increase in assessed value of the property for ad valorem tax 1030 purposes. 1031 f. A certification by the local building code inspector 1032 that the new construction is substantially completed and is new 1033 construction. 1034 3. The exemption under this paragraph inures to a 1035 municipality, county, other governmental unit or agency, or 1036 nonprofit community-based organization through a refund of 1037 previously paid taxes if the exempt goods and services are paid 1038 for from the funds of a community development block grant, the 1039 State Housing Initiatives Partnership Program, or a similar 1040 grant or loan program. To receive a refund, a municipality, 1041 county, other governmental unit or agency, or nonprofit 1042 community-based organization must file an application that 1043 includes the same information required under subparagraph 2. In 1044 addition, the application must include a sworn statement signed 1045 by the chief executive officer of the municipality, county, 1046 other governmental unit or agency, or nonprofit community-based 1047 organization seeking a refund which states that the exempt goods 1048 and services for which a refund is sought were funded by a 1049 community development block grant, the State Housing Initiatives 1050 Partnership Program, or a similar grant or loan program. 1051 4. Within 10 working days after receiving an application, 1052 the Department of Economic Opportunity shall review the 1053 application to determine whether it contains all of the 1054 information required by subparagraph 2. or subparagraph 3., as 1055 appropriate, and meets the criteria set out in this paragraph. 1056 The Department of Economic Opportunity shall certify all 1057 applications that contain the required information and are 1058 eligible to receive a refund. The certification must be in 1059 writing and a copy must be transmitted by the Department of 1060 Economic Opportunity to the executive director of the 1061 department. The applicant is responsible for forwarding a 1062 certified application to the department within the period 1063 specified in subparagraph 5. 1064 5. An application for a refund must be submitted to the 1065 department within 6 months after the new construction is deemed 1066 to be substantially completed by the local building code 1067 inspector or by November 1 after the improved property is first 1068 subject to assessment. 1069 6. Only one exemption through a refund of previously paid 1070 taxes for the new construction may be claimed for any single 1071 parcel of property unless there is a change in ownership, a new 1072 lessor, or a new lessee of the real property. A refund may not 1073 be granted unless the amount to be refunded exceeds $500. A 1074 refund may not exceed the lesser of 97.5 percent of the Florida 1075 sales or use tax paid on the cost of the exempt goods and 1076 services as determined pursuant to sub-subparagraph 2.e. or 1077 $10,000. The department shall issue a refund within 30 days 1078 after it formally approves a refund application. 1079 7. The department shall deduct 10 percent of each refund 1080 amount granted under this paragraph from the amount transferred 1081 into the Local Government Half-cent Sales Tax Clearing Trust 1082 Fund pursuant to s. 212.20 for the county area in which the new 1083 construction is located and shall transfer that amount to the 1084 General Revenue Fund. 1085 8. The department may adopt rules governing the manner and 1086 format of refund applications and may establish guidelines as to 1087 the requisites for an affirmative showing of qualification for 1088 exemption under this paragraph. 1089 9. This exemption does not apply to improvements for which 1090 construction began before July 1, 2017. 1091 (s) Data center property.— 1092 1. As used in this paragraph, the term: 1093 a. “Critical IT load” means that portion of electric power 1094 capacity, expressed in terms of megawatts, which is reserved 1095 solely for owners or tenants of a data center to operate their 1096 computer server equipment. The term does not include any 1097 ancillary load for cooling, lighting, common areas, or other 1098 equipment. 1099 b. “Cumulative capital investment” means the combined total 1100 of all expenses incurred by the owners or tenants of a data 1101 center after July 1, 2017, in connection with acquiring, 1102 constructing, installing, equipping, or expanding the data 1103 center. However, the term does not include any expenses incurred 1104 in the acquisition of improved real property operating as a data 1105 center at the time of acquisition or within 6 months before the 1106 acquisition. 1107 c. “Data center” means a facility that: 1108 (I) Consists of one or more contiguous parcels in this 1109 state, along with the buildings, substations and other 1110 infrastructure, fixtures, and personal property located on the 1111 parcels; 1112 (II) Is used exclusively to house and operate equipment 1113 that receives, stores, aggregates, manages, processes, 1114 transforms, retrieves, researches, or transmits data; or that is 1115 necessary for the proper operation of equipment that receives, 1116 stores, aggregates, manages, processes, transforms, retrieves, 1117 researches, or transmits data; 1118 (III) Has a critical IT load of 15 megawatts or higher, and 1119 a critical IT load of 1 megawatt or higher dedicated to each 1120 individual owner or tenant within the data center; and 1121 (IV) Is constructed on or after July 1, 2017. 1122 d. “Data center property” means property used exclusively 1123 at a data center to construct, outfit, operate, support, power, 1124 cool, dehumidify, secure, or protect a data center and any 1125 contiguous dedicated substations. The term includes, but is not 1126 limited to, construction materials, component parts, machinery, 1127 equipment, computers, servers, installations, redundancies, and 1128 operating or enabling software, including any replacements, 1129 updates and new versions, and upgrades to or for such property, 1130 regardless of whether the property is a fixture or is otherwise 1131 affixed to or incorporated into real property. The term also 1132 includes electricity used exclusively at a data center. 1133 2. Data center property is exempt from the tax imposed by 1134 this chapter, except for the tax imposed by s. 212.031. To be 1135 eligible for the exemption provided by this paragraph, the data 1136 center’s owners and tenants must make a cumulative capital 1137 investment of $150 million or more for the data center and the 1138 data center must have a critical IT load of 15 megawatts or 1139 higher and a critical IT load of 1 megawatt or higher dedicated 1140 to each individual owner or tenant within the data center. Each 1141 of these requirements must be satisfied no later than 5 years 1142 after the commencement of construction of the data center. 1143 3.a. To receive the exemption provided by this paragraph, 1144 the person seeking the exemption must apply to the department 1145 for a temporary tax exemption certificate. The application must 1146 state that a qualifying data center designation is being sought 1147 and provide information that the requirements of subparagraph 2. 1148 will be met. Upon a tentative determination by the department 1149 that the data center will meet the requirements of subparagraph 1150 2., the department must issue the certificate. 1151 b.(I) The certificateholder shall maintain all necessary 1152 books and records to support the exemption provided by this 1153 paragraph. Upon satisfaction of all requirements of subparagraph 1154 2., the certificateholder must deliver the temporary tax 1155 certificate to the department together with documentation 1156 sufficient to show the satisfaction of the requirements. Such 1157 documentation must include written declarations, pursuant to s. 1158 92.525, from: 1159 (A) A professional engineer, licensed pursuant to chapter 1160 471, certifying that the critical IT load requirement set forth 1161 in subparagraph 2. has been satisfied at the data center; and 1162 (B) A Florida certified public accountant, as defined in s. 1163 473.302, certifying that the cumulative capital investment 1164 requirement set forth in subparagraph 2. has been satisfied for 1165 the data center. 1166 1167 The professional engineer and the Florida certified public 1168 accountant may not be professionally related with the data 1169 center’s owners, tenants, or contractors, except that they may 1170 be retained by a data center owner to certify that the 1171 requirements of subparagraph 2. have been met. 1172 (II) If the department determines that the subparagraph 2. 1173 requirements have been satisfied, the department must issue a 1174 permanent tax exemption certificate. 1175 (III) Notwithstanding s. 212.084(4), the permanent tax 1176 exemption certificate remains valid and effective for as long as 1177 the data center described in the exemption application continues 1178 to operate as a data center as defined in subparagraph 1., with 1179 review by the department every 5 years to ensure compliance. As 1180 part of the review, the certificateholder shall, within 3 months 1181 before the end of any 5-year period, submit a written 1182 declaration, pursuant to s. 92.525, certifying that the critical 1183 IT load of 15 megawatts or higher and the critical IT load of 1 1184 megawatt or higher dedicated to each individual owner or tenant 1185 within the data center required by subparagraph 2. continues to 1186 be met. All owners, tenants, contractors, and others purchasing 1187 exempt data center property shall maintain all necessary books 1188 and records to support the exemption as to those purchases. 1189 (IV) Notwithstanding s. 213.053, the department may share 1190 information concerning a temporary or permanent data center 1191 exemption certificate among all owners, tenants, contractors, 1192 and others purchasing exempt data center property pursuant to 1193 such certificate. 1194 c. If, in an audit conducted by the department, it is 1195 determined that the certificateholder or any owners, tenants, 1196 contractors, or others purchasing, renting, or leasing data 1197 center property do not meet the criteria of this paragraph, the 1198 amount of taxes exempted at the time of purchase, rental, or 1199 lease is immediately due and payable to the department from the 1200 purchaser, renter, or lessee of those particular items, together 1201 with the appropriate interest and penalty computed from the date 1202 of purchase in the manner prescribed by this chapter. 1203 Notwithstanding s. 95.091(3)(a), any tax due as provided in this 1204 sub-subparagraph may be assessed by the department within 6 1205 years after the date the data center property was purchased. 1206 d. Purchasers, lessees, and renters of data center property 1207 who qualify for the exemption provided by this paragraph shall 1208 obtain from the data center a copy of the tax exemption 1209 certificate issued pursuant to sub-subparagraph a. or sub 1210 subparagraph b. Before or at the time of purchase of the item or 1211 items eligible for exemption, the purchaser, lessee, or renter 1212 shall provide to the seller a copy of the tax exemption 1213 certificate and a signed certificate of entitlement. Purchasers, 1214 lessees, and renters with self-accrual authority shall maintain 1215 all documentation necessary to prove the exempt status of 1216 purchases. 1217 e. For any purchase, lease, or rental of property that is 1218 exempt pursuant to this paragraph, the possession of a copy of a 1219 tax exemption certificate issued pursuant to sub-subparagraph a. 1220 or sub-subparagraph b. and a signed certificate of entitlement 1221 relieves the seller of the responsibility of collecting the tax 1222 on the sale, lease, or rental of such property, and the 1223 department must look solely to the purchaser, renter, or lessee 1224 for recovery of the tax if it determines that the purchase, 1225 rental, or lease was not entitled to the exemption. 1226 4. After June 30, 2022, the department may not issue a 1227 temporary tax exemption certificate pursuant to this paragraph. 1228 (6) EXEMPTIONS; POLITICAL SUBDIVISIONS.— 1229 (d) For purposes of paragraph (a), the phrase “when payment 1230 is made directly to the dealer by the governmental entity” 1231 includes situations in which an entity under contract with a 1232 municipality to maintain and operate a municipally owned golf 1233 course pays for a purchase or lease for the operation or 1234 maintenance of that golf course using the golf course revenues 1235 or other funds provided by the municipality for use by that 1236 entity. This paragraph applies to a municipally owned golf 1237 course that is: 1238 1. Located in a county with a population of at least 2 1239 million residents. 1240 2. The site upon which youth education programs are 1241 delivered on an ongoing basis by a nonprofit organization that 1242 is exempt from federal income tax under s. 501(c)(3) of the 1243 Internal Revenue Code. 1244 Section 27. The provisions of this act relating to s. 1245 212.08(5)(a), Florida Statutes, which exempt certain animal 1246 health products and aquaculture health products, and s. 1247 212.08(6)(d), Florida Statutes, which exempt purchases by 1248 entities that operate certain municipally owned golf courses, 1249 are intended to be remedial in nature and apply retroactively, 1250 but do not provide a basis for an assessment of any tax or 1251 create a right to a refund or credit of any tax paid before the 1252 effective date of this act. 1253 Section 28. Effective January 1, 2018, paragraph (ooo) is 1254 added to subsection (7) of section 212.08, Florida Statutes, to 1255 read: 1256 212.08 Sales, rental, use, consumption, distribution, and 1257 storage tax; specified exemptions.—The sale at retail, the 1258 rental, the use, the consumption, the distribution, and the 1259 storage to be used or consumed in this state of the following 1260 are hereby specifically exempt from the tax imposed by this 1261 chapter. 1262 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 1263 entity by this chapter do not inure to any transaction that is 1264 otherwise taxable under this chapter when payment is made by a 1265 representative or employee of the entity by any means, 1266 including, but not limited to, cash, check, or credit card, even 1267 when that representative or employee is subsequently reimbursed 1268 by the entity. In addition, exemptions provided to any entity by 1269 this subsection do not inure to any transaction that is 1270 otherwise taxable under this chapter unless the entity has 1271 obtained a sales tax exemption certificate from the department 1272 or the entity obtains or provides other documentation as 1273 required by the department. Eligible purchases or leases made 1274 with such a certificate must be in strict compliance with this 1275 subsection and departmental rules, and any person who makes an 1276 exempt purchase with a certificate that is not in strict 1277 compliance with this subsection and the rules is liable for and 1278 shall pay the tax. The department may adopt rules to administer 1279 this subsection. 1280 (ooo) Products used to absorb menstrual flow.—Products used 1281 to absorb menstrual flow are exempt from the tax imposed by this 1282 chapter. As used in this paragraph, the term “products used to 1283 absorb menstrual flow” means products used to absorb or contain 1284 menstrual flow, including, but not limited to, tampons, sanitary 1285 napkins, pantiliners, and menstrual cups. 1286 Section 29. Effective January 1, 2018, paragraphs (a) and 1287 (c) of subsection (3) of section 212.18, Florida Statutes, are 1288 amended to read: 1289 212.18 Administration of law; registration of dealers; 1290 rules.— 1291 (3)(a) A person desiring to engage in or conduct business 1292 in this state as a dealer, or to lease, rent, or let or grant 1293 licenses in living quarters or sleeping or housekeeping 1294 accommodations in hotels, apartment houses, roominghouses, or 1295 tourist or trailer camps that are subject to tax under s. 1296 212.03, or to lease, rent, or let or grant licenses in real 1297 property, and a person who sells or receives anything of value 1298 by way of admissions, must file with the department an 1299 application for a certificate of registration for each place of 1300 business. The application must include the names of the persons 1301 who have interests in such business and their residences, the 1302 address of the business, and other data reasonably required by 1303 the department. However, owners and operators of vending 1304 machines or newspaper rack machines are required to obtain only 1305 one certificate of registration for each county in which such 1306 machines are located. The department, by rule, may authorize a 1307 dealer that uses independent sellers to sell its merchandise to 1308 remit tax on the retail sales price charged to the ultimate 1309 consumer in lieu of having the independent seller register as a 1310 dealer and remit the tax. The department may appoint the county 1311 tax collector as the department’s agent to accept applications 1312 for registrations. The application must be submitted to the 1313 department before the person, firm, copartnership, or 1314 corporation may engage in such business, and it must be1315accompanied by a registration fee of $5. However, a registration1316fee is not required to accompany an application to engage in or1317conduct business to make mail order sales. The department may1318waive the registration fee for applications submitted through1319the department’s Internet registration process. 1320 (c)1. A person who engages in acts requiring a certificate 1321 of registration under this subsection and who fails or refuses 1322 to register commits a misdemeanor of the first degree, 1323 punishable as provided in s. 775.082 or s. 775.083. Such acts 1324 are subject to injunctive proceedings as provided by law. A 1325 person who engages in acts requiring a certificate of 1326 registration and who fails or refuses to register is also 1327 subject to a $100initialregistration feein lieu of the $51328registration fee required by paragraph (a). However, the 1329 department may waivethe increase inthe registration fee if it 1330 finds that the failure to register was due to reasonable cause 1331 and not to willful negligence, willful neglect, or fraud. 1332 2.a. A person who willfully fails to register after the 1333 department provides notice of the duty to register as a dealer 1334 commits a felony of the third degree, punishable as provided in 1335 s. 775.082, s. 775.083, or s. 775.084. 1336 b. The department shall provide written notice of the duty 1337 to register to the person by personal service or by sending 1338 notice by registered mail to the person’s last known address. 1339 The department may provide written notice by both methods 1340 described in this sub-subparagraph. 1341 Section 30. Paragraphs (d) and (t) of subsection (1) of 1342 section 220.03, Florida Statutes, are amended to read: 1343 220.03 Definitions.— 1344 (1) SPECIFIC TERMS.—When used in this code, and when not 1345 otherwise distinctly expressed or manifestly incompatible with 1346 the intent thereof, the following terms shall have the following 1347 meanings: 1348 (d) “Community Contribution” means the grant by a business 1349 firm of any of the following items: 1350 1. Cash or other liquid assets. 1351 2. Real property, which for purposes of this subparagraph 1352 includes 100 percent ownership of a real property holding 1353 company. The term “real property holding company” means a 1354 Florida entity, such as a Florida limited liability company, 1355 that: 1356 a. Is wholly owned by the business firm. 1357 b. Is the sole owner of real property, as defined in s. 1358 192.001(12), located in the state. 1359 c. Is disregarded as an entity for federal income tax 1360 purposes pursuant to 26 C.F.R. s. 301.7701-3(b)(1)(ii). 1361 d. At the time of contribution to an eligible sponsor, has 1362 no material assets other than the real property and any other 1363 property that qualifies as a community contribution. 1364 3. Goods or inventory. 1365 4. Other physical resources as identified by the 1366 department. 1367 1368This paragraph expires June 30, 2018.1369 (t) “Project” means any activity undertaken by an eligible 1370 sponsor, as defined in s. 220.183(2)(c), which is designed to 1371 construct, improve, or substantially rehabilitate housing that 1372 is affordable to low-income or very-low-income households as 1373 defined in s. 420.9071(19) and (28); designed to provide housing 1374 opportunities for persons with special needs as defined in s. 1375 420.0004; designed to provide commercial, industrial, or public 1376 resources and facilities; or designed to improve entrepreneurial 1377 and job-development opportunities for low-income persons. A 1378 project may be the investment necessary to increase access to 1379 high-speed broadband capability in a rural community that had an 1380 enterprise zone designated pursuant to chapter 290 as of May 1, 1381 2015, including projects that result in improvements to 1382 communications assets that are owned by a business. A project 1383 may include the provision of museum educational programs and 1384 materials that are directly related to any project approved 1385 between January 1, 1996, and December 31, 1999, and located in 1386 an area that was in an enterprise zone designated pursuant to s. 1387 290.0065 as of May 1, 2015. This paragraph does not preclude 1388 projects that propose to construct or rehabilitate low-income or 1389 very-low-income housing on scattered sites or housing 1390 opportunities for persons with special needs as defined in s. 1391 420.0004. With respect to housing, contributions may be used to 1392 pay the following eligible project-related activities: 1393 1. Project development, impact, and management fees for 1394 special needs, low-income, or very-low-income housing projects; 1395 2. Down payment and closing costs for eligible persons, as 1396 defined in s. 420.9071(19) and (28); 1397 3. Administrative costs, including housing counseling and 1398 marketing fees, not to exceed 10 percent of the community 1399 contribution, directly related to special needs, low-income, or 1400 very-low-income projects; and 1401 4. Removal of liens recorded against residential property 1402 by municipal, county, or special-district local governments when 1403 satisfaction of the lien is a necessary precedent to the 1404 transfer of the property to an eligible person, as defined in s. 1405 420.9071(19) and (28), for the purpose of promoting home 1406 ownership. Contributions for lien removal must be received from 1407 a nonrelated third party. 1408 1409This paragraph expires June 30, 2018.1410 Section 31. Paragraph (c) of subsection (1) and subsection 1411 (5) of section 220.183, Florida Statutes, are amended to read: 1412 220.183 Community contribution tax credit.— 1413 (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX 1414 CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM 1415 SPENDING.— 1416 (c) The total amount of tax credit which may be granted for 1417 all programs approved under this section, s. 212.08(5)(p), and 1418 s. 624.5105 is $10.5$18.4 million in the 2015-2016 fiscal year,1419$21.4 million in the 2016-2017 fiscal year, and$21.4million 1420 each fiscal yearin the 2017-2018 fiscal yearfor projects that 1421 provide housing opportunities for persons with special needs as 1422 defined in s. 420.0004 and homeownership opportunities for low 1423 income households or very-low-income households as defined in s. 1424 420.9071 and $3.5 million each fiscal yearannuallyfor all 1425 other projects. 1426(5)EXPIRATION.—The provisions of this section, except1427paragraph (1)(e), expire June 30, 2018.1428 Section 32. Paragraph (f) of subsection (2) of section 1429 220.1845, Florida Statutes, is amended to read: 1430 220.1845 Contaminated site rehabilitation tax credit.— 1431 (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.— 1432 (f) The total amount of the tax credits which may be 1433 granted under this section is$21.6million in the 2015-20161434fiscal year and$10$5million each fiscal yearannually1435thereafter. 1436 Section 33. Paragraph (e) of subsection (2) of section 1437 220.196, Florida Statutes, is amended to read: 1438 220.196 Research and development tax credit.— 1439 (2) TAX CREDIT.— 1440 (e) The combined total amount of tax credits which may be 1441 granted to all business enterprises under this section during 1442 any calendar year is $9 million, except that the total amount 1443 that may be awarded in the 20182016calendar year is $18$231444 million. Applications may be filed with the department on or 1445 after March 20 and before March 27 for qualified research 1446 expenses incurred within the preceding calendar year. If the 1447 total credits for all applicants exceed the maximum amount 1448 allowed under this paragraph, the credits shall be allocated on 1449 a prorated basis. 1450 Section 34. Paragraph (d) of subsection (2) of section 1451 220.222, Florida Statutes, is amended to read: 1452 220.222 Returns; time and place for filing.— 1453 (2) 1454 (d) For taxable years beginning before January 1, 2026, the 1455 6-month time period in paragraphs (a) and (b) shall be 7 months 1456 for taxpayers with a taxable year ending June 30and shall be 51457months for taxpayers with a taxable year ending December 31. 1458 Section 35. The amendment made by this act to s. 220.222, 1459 Florida Statutes, applies to taxable years beginning on or after 1460 January 1, 2016. 1461 Section 36. Subsection (13) of section 320.08, Florida 1462 Statutes, is amended to read: 1463 320.08 License taxes.—Except as otherwise provided herein, 1464 there are hereby levied and imposed annual license taxes for the 1465 operation of motor vehicles, mopeds, motorized bicycles as 1466 defined in s. 316.003(2), tri-vehicles as defined in s. 316.003, 1467 and mobile homes as defined in s. 320.01, which shall be paid to 1468 and collected by the department or its agent upon the 1469 registration or renewal of registration of the following: 1470 (13) EXEMPT OR OFFICIAL LICENSE PLATES.—Any exempt or 1471 official license plate: $4 flat, of which $1 shall be deposited 1472 into the General Revenue Fund, except that the registration or 1473 renewal of a registration of a marine boat trailer exempt under 1474 s. 320.102 is not subject to any license tax. 1475 Section 37. Paragraphs (i) and (j) of subsection (1) of 1476 section 320.10, Florida Statutes, are amended, and paragraph (k) 1477 is added to that subsection, to read: 1478 320.10 Exemptions.— 1479 (1) The provisions of s. 320.08 do not apply to: 1480 (i) Any vehicle used by any of the various search and 1481 rescue units of the several counties for exclusive use as a 1482 search and rescue vehicle;or1483 (j) Any motor vehicle used by a community transportation 1484 coordinator or a transportation operator as defined in part I of 1485 chapter 427, and which is used exclusively to transport 1486 transportation disadvantaged persons; or 1487 (k) Any marine boat trailer exempt under s. 320.102. 1488 Section 38. Section 320.102, Florida Statutes, is created 1489 to read: 1490 320.102 Marine boat trailers owned by nonprofit 1491 organizations; exemptions.—The registration or renewal of a 1492 registration of any marine boat trailer owned and operated by a 1493 nonprofit organization that is exempt from federal income tax 1494 under s. 501(c)(3) of the Internal Revenue Code and which is 1495 used exclusively in carrying out its customary nonprofit 1496 activities is exempt from paying the fees, taxes, surcharges, 1497 and charges in ss. 320.03(5), (6), and (9), 320.031(2), 1498 320.04(1), 320.06(1)(b) and (3)(b), 320.0801, 320.0802, 1499 320.0804, and 320.08046. 1500 Section 39. Effective upon this act becoming a law, 1501 subsection (5) of section 336.021, Florida Statutes, is amended 1502 to read: 1503 336.021 County transportation system; levy of ninth-cent 1504 fuel tax on motor fuel and diesel fuel.— 1505 (5) All impositions of the tax shall be levied before 1506 October 1 of each year to be effective January 1 of the 1507 following year. However, levies of the tax which were in effect 1508 on July 1, 2002, and which expire on August 31 of any year may 1509 be reimposed at the current authorized rate provided the tax is 1510 levied before July 1 and isto beeffective September 1 of the 1511 year of expiration. All impositions shall be required to end on 1512 December 31 of a year. A decision to rescind the tax shall not 1513 take effect on any date other than December 31 and shall require 1514 a minimum of 60 days’ notice to the department of such decision. 1515 Section 40. Effective upon this act becoming a law, 1516 paragraphs (a) and (b) of subsection (1) and paragraph (a) of 1517 subsection (5) of section 336.025, Florida Statutes, are amended 1518 to read: 1519 336.025 County transportation system; levy of local option 1520 fuel tax on motor fuel and diesel fuel.— 1521 (1)(a) In addition to other taxes allowed by law, there may 1522 be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a 1 1523 cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option 1524 fuel tax upon every gallon of motor fuel and diesel fuel sold in 1525 a county and taxed under the provisions of part I or part II of 1526 chapter 206. 1527 1. All impositions and rate changes of the tax shall be 1528 levied before October 1 to be effective January 1 of the 1529 following year for a period not to exceed 30 years, and the 1530 applicable method of distribution shall be established pursuant 1531 to subsection (3) or subsection (4). However, levies of the tax 1532 which were in effect on July 1, 2002, and which expire on August 1533 31 of any year may be reimposed at the current authorized rate 1534 provided the tax is levied before July 1 and is effective 1535 September 1 of the year of expiration. Upon expiration, the tax 1536 may be relevied provided that a redetermination of the method of 1537 distribution is made as provided in this section. 1538 2. County and municipal governments shall utilize moneys 1539 received pursuant to this paragraph only for transportation 1540 expenditures. 1541 3. Any tax levied pursuant to this paragraph may be 1542 extended on a majority vote of the governing body of the county. 1543 A redetermination of the method of distribution shall be 1544 established pursuant to subsection (3) or subsection (4), if, 1545 after July 1, 1986, the tax is extended or the tax rate changed, 1546 for the period of extension or for the additional tax. 1547 (b) In addition to other taxes allowed by law, there may be 1548 levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent, 1549 4-cent, or 5-cent local option fuel tax upon every gallon of 1550 motor fuel sold in a county and taxed under the provisions of 1551 part I of chapter 206. The tax shall be levied by an ordinance 1552 adopted by a majority plus one vote of the membership of the 1553 governing body of the county or by referendum. 1554 1. All impositions and rate changes of the tax shall be 1555 levied before October 1, to be effective January 1 of the 1556 following year. However, levies of the tax which were in effect 1557 on July 1, 2002, and which expire on August 31 of any year may 1558 be reimposed at the current authorized rate provided the tax is 1559 levied before July 1 and is effective September 1 of the year of 1560 expiration. 1561 2. The county may, prior to levy of the tax, establish by 1562 interlocal agreement with one or more municipalities located 1563 therein, representing a majority of the population of the 1564 incorporated area within the county, a distribution formula for 1565 dividing the entire proceeds of the tax among county government 1566 and all eligible municipalities within the county. If no 1567 interlocal agreement is adopted before the effective date of the 1568 tax, tax revenues shall be distributed pursuant to the 1569 provisions of subsection (4). If no interlocal agreement exists, 1570 a new interlocal agreement may be established prior to June 1 of 1571 any year pursuant to this subparagraph. However, any interlocal 1572 agreement agreed to under this subparagraph after the initial 1573 levy of the tax or change in the tax rate authorized in this 1574 section shall under no circumstances materially or adversely 1575 affect the rights of holders of outstanding bonds which are 1576 backed by taxes authorized by this paragraph, and the amounts 1577 distributed to the county government and each municipality shall 1578 not be reduced below the amount necessary for the payment of 1579 principal and interest and reserves for principal and interest 1580 as required under the covenants of any bond resolution 1581 outstanding on the date of establishment of the new interlocal 1582 agreement. 1583 3. County and municipal governments shall use moneys 1584 received pursuant to this paragraph for transportation 1585 expenditures needed to meet the requirements of the capital 1586 improvements element of an adopted comprehensive plan or for 1587 expenditures needed to meet immediate local transportation 1588 problems and for other transportation-related expenditures that 1589 are critical for building comprehensive roadway networks by 1590 local governments. For purposes of this paragraph, expenditures 1591 for the construction of new roads, the reconstruction or 1592 resurfacing of existing paved roads, or the paving of existing 1593 graded roads shall be deemed to increase capacity and such 1594 projects shall be included in the capital improvements element 1595 of an adopted comprehensive plan. Expenditures for purposes of 1596 this paragraph shall not include routine maintenance of roads. 1597 (5)(a) By October 1 of each year, the county shall notify 1598 the Department of Revenue of the rate of the taxes levied 1599 pursuant to paragraphs (1)(a) and (b), and of its decision to 1600 rescind or change the rate of a tax, if applicable, and shall 1601 provide the department with a certified copy of the interlocal 1602 agreement established under subparagraph (1)(b)2. or 1603 subparagraph (3)(a)1. with distribution proportions established 1604 by such agreement or pursuant to subsection (4), if applicable. 1605 A decision to rescind a tax may not take effect on any date 1606 other than December 31, regardless of when the tax was 1607 originally imposed, and requires a minimum of 60 days’ notice to 1608 the Department of Revenue of such decision. 1609 Section 41. Subsection (4) of section 376.30781, Florida 1610 Statutes, is amended to read: 1611 376.30781 Tax credits for rehabilitation of drycleaning 1612 solvent-contaminated sites and brownfield sites in designated 1613 brownfield areas; application process; rulemaking authority; 1614 revocation authority.— 1615 (4) The Department of Environmental Protection is 1616 responsible for allocating the tax credits provided for in s. 1617 220.1845, which may not exceed a total of$21.6 million in tax1618credits in the 2015-2016 fiscal year and$10$5million in tax 1619 credits each fiscal yearannually thereafter. 1620 Section 42. Effective January 1, 2018, subsection (2) of 1621 section 376.70, Florida Statutes, is amended to read: 1622 376.70 Tax on gross receipts of drycleaning facilities.— 1623 (2) Each drycleaning facility or dry drop-off facility 1624 imposing a charge for the drycleaning or laundering of clothing 1625 or other fabrics is required to register with the Department of 1626 Revenue and become licensed for the purposes of this section. 1627 The owner or operator of the facility shall register the 1628 facility with the Department of Revenue. Drycleaning facilities 1629 or dry drop-off facilities operating at more than one location 1630 are only required to have a single registration.The fee for1631registration is $30. The owner or operator of the facility shall1632pay the registration fee to the Department of Revenue. The1633department may waive the registration fee for applications1634submitted through the department’s Internet registration1635process.1636 Section 43. Effective upon this act becoming a law, 1637 subsection (2) of section 376.75, Florida Statutes, is amended 1638 to read: 1639 376.75 Tax on production or importation of 1640 perchloroethylene.— 1641 (2) Any person producing in, importing into, or causing to 1642 be imported into, or selling in, this state perchloroethylene 1643 must register with the Department of Revenue and become licensed 1644 for the purposes of remitting the tax pursuant to, or providing 1645 information required by, this section. Such person must register 1646 as a seller of perchloroethylene, a user of perchloroethylene in 1647 drycleaning facilities, or a user of perchloroethylene for 1648 purposes other than drycleaning. Persons operating at more than 1649 one location are only required to have a single registration. 1650The fee for registration is $30.Failure to timely register is a 1651 misdemeanor of the first degree, punishable as provided in s. 1652 775.082 or s. 775.083. 1653 Section 44. Effective upon this act becoming a law, 1654 subsection (1) of section 443.131, Florida Statutes, is amended 1655 to read: 1656 443.131 Contributions.— 1657 (1) PAYMENT OF CONTRIBUTIONS.—Contributions accrue and are 1658 payable by each employer for each calendar quarter he or she is 1659 subject to this chapter for wages paid during each calendar 1660 quarter for employment. Contributions are due and payable by 1661 each employer to the tax collection service provider, in 1662 accordance with the rules adopted by the Department of Economic 1663 Opportunity or the state agency providing tax collection 1664 services. This subsection does not prohibit the tax collection 1665 service provider from allowing, at the request of the employer, 1666 employers of employees performing domestic services, as defined 1667 in s. 443.1216(6), to pay contributions or report wages at 1668 intervals other than quarterly when the nonquarterly payment or 1669 reporting assists the service provider and when nonquarterly 1670 payment and reporting is authorized under federal law. Employers 1671 of employees performing domestic services may report wages and 1672 pay contributions annually, with a due date of no later than 1673 January 31, unless that day is a Saturday, Sunday, or holiday, 1674 in which event the due date is the next day that is not a 1675 Saturday, Sunday, or holiday. For purposes of this subsection, 1676 the term “holiday” means a day designated under s. 110.117(1) 1677 and (2) or any other day when the offices of the United States 1678 Postal Service are closedJanuary 1 and a delinquency date of1679February 1. To qualify for this election, the employer must 1680 employ only employees performing domestic services, be eligible 1681 for a variation from the standard rate computed under subsection 1682 (3), apply to this program no later than December 1 of the 1683 preceding calendar year, and agree to provide the department or 1684 its tax collection service provider with any special reports 1685 that are requested, including copies of all federal employment 1686 tax forms. An employer who fails to timely furnish any wage 1687 information required by the department or its tax collection 1688 service provider loses the privilege to participate in this 1689 program, effective the calendar quarter immediately after the 1690 calendar quarter the failure occurred. The employer may reapply 1691 for annual reporting when a complete calendar year elapses after 1692 the employer’s disqualification if the employer timely furnished 1693 any requested wage information during the period in which annual 1694 reporting was denied. An employer may not deduct contributions, 1695 interests, penalties, fines, or fees required under this chapter 1696 from any part of the wages of his or her employees. A fractional 1697 part of a cent less than one-half cent shall be disregarded from 1698 the payment of contributions, but a fractional part of at least 1699 one-half cent shall be increased to 1 cent. 1700 Section 45. Effective upon this act becoming a law, 1701 paragraph (d) of subsection (1) of section 443.141, Florida 1702 Statutes, is amended to read: 1703 443.141 Collection of contributions and reimbursements.— 1704 (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT, 1705 ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.— 1706 (d) Payments for contributions.—For an annual 1707 administrative fee not to exceed $5, a contributing employer may 1708 pay its quarterly contributions due for wages paid in the first 1709 three quarters of each year in equal installments if those 1710 contributions are paid as follows: 1711 1. For contributions due for wages paid in the first 1712 quarter of each year, one-fourth of the contributions due must 1713 be paid on or before April 30, one-fourth must be paid on or 1714 before July 31, one-fourth must be paid on or before October 31, 1715 and one-fourth must be paid on or before December 31. 1716 2. In addition to the payments specified in subparagraph 1717 1., for contributions due for wages paid in the second quarter 1718 of each year, one-third of the contributions due must be paid on 1719 or before July 31, one-third must be paid on or before October 1720 31, and one-third must be paid on or before December 31. 1721 3. In addition to the payments specified in subparagraphs 1722 1. and 2., for contributions due for wages paid in the third 1723 quarter of each year, one-half of the contributions due must be 1724 paid on or before October 31, and one-half must be paid on or 1725 before December 31. 1726 4. If any of the due dates in this paragraph falls on a 1727 Saturday, Sunday, or holiday, the due date is the next day that 1728 is not a Saturday, Sunday, or holiday. For purposes of this 1729 paragraph, the term “holiday” means a day designated under s. 1730 110.117(1) and (2) or any other day when the offices of the 1731 United States Postal Service are closed. 1732 5.4.The annual administrative fee assessed for electing to 1733 pay under the installment method shall be collected at the time 1734 the employer makes the first installment payment each year. The 1735 fee shall be segregated from the payment and deposited into the 1736 Operating Trust Fund of the Department of Revenue. 1737 6.5.Interest does not accrue on any contribution that 1738 becomes due for wages paid in the first three quarters of each 1739 year if the employer pays the contribution in accordance with 1740 subparagraphs 1.-5.subparagraphs 1.-4.Interest and fees 1741 continue to accrue on prior delinquent contributions and 1742 commence accruing on all contributions due for wages paid in the 1743 first three quarters of each year which are not paid in 1744 accordance with subparagraphs 1.-4.subparagraphs 1.-3.1745 Penalties may be assessed in accordance with this chapter. The 1746 contributions due for wages paid in the fourth quarter are not 1747 affected by this paragraph and are due and payable in accordance 1748 with this chapter. 1749 Section 46. Effective upon this act becoming a law, section 1750 443.163, Florida Statutes, is amended to read: 1751 443.163 Electronic reporting and remitting of contributions 1752 and reimbursements.— 1753 (1) An employer may file any report and remit any 1754 contributions or reimbursements required under this chapter by 1755 electronic means. The Department of Economic Opportunity or the 1756 state agency providing reemployment assistance tax collection 1757 services shall adopt rules prescribing the format and 1758 instructions necessary for electronically filing reports and 1759 remitting contributions and reimbursements to ensure a full 1760 collection of contributions and reimbursements due. The 1761 acceptable method of transfer, the method, form, and content of 1762 the electronic means, and the method, if any, by which the 1763 employer will be provided with an acknowledgment shall be 1764 prescribed by the department or its tax collection service 1765 provider. However, any employer who employed 10 or more 1766 employees in any quarter during the preceding state fiscal year 1767 must file the Employers Quarterly Reports(UCT-6)for the 1768 current calendar year and remit the contributions and 1769 reimbursements due by electronic means approved by the tax 1770 collection service provider. A person who prepared and reported 1771 for 100 or more employers in any quarter during the preceding 1772 state fiscal year must file the Employers Quarterly Reports 1773(UCT-6)for each calendar quarter in the current calendar year, 1774 beginning with reports due for the second calendar quarter of 1775 2003, by electronic means approved by the tax collection service 1776 provider. 1777 (2)(a) An employer who is required by law to file an 1778 Employers Quarterly Report(UCT-6)by approved electronic means, 1779 but who files the report by a means other than approved 1780 electronic means, is liable for a penalty of $50 for that report 1781 and $1 for each employee. This penalty is in addition to any 1782 other penalty provided by this chapter. However, the penalty 1783 does not apply if the tax collection service provider waives the 1784 electronic filing requirement in advance. An employer who fails 1785 to remit contributions or reimbursements by approved electronic 1786 means as required by law is liable for a penalty of $50 for each 1787 remittance submitted by a means other than approved electronic 1788 means. This penalty is in addition to any other penalty provided 1789 by this chapter. 1790 (b) A person who prepared and reported for 100 or more 1791 employers in any quarter during the preceding state fiscal year, 1792 but who fails to file an Employers Quarterly Report(UCT-6)for 1793 each calendar quarter in the current calendar year by approved 1794 electronic means, is liable for a penalty of $50 for that report 1795 and $1 for each employee. This penalty is in addition to any 1796 other penalty provided by this chapter. However, the penalty 1797 does not apply if the tax collection service provider waives the 1798 electronic filing requirement in advance. 1799 (3) The tax collection service provider may waive the 1800 requirement to file an Employers Quarterly Report(UCT-6)by 1801 electronic means for employers that are unable to comply despite 1802 good faith efforts or due to circumstances beyond the employer’s 1803 reasonable control. 1804 (a) As prescribed by the Department of Economic Opportunity 1805 or its tax collection service provider, grounds for approving 1806 the waiver include, but are not limited to, circumstances in 1807 which the employer does not: 1808 1. Currently file information or data electronically with 1809 any business or government agency; or 1810 2. Have a compatible computer that meets or exceeds the 1811 standards prescribed by the department or its tax collection 1812 service provider. 1813 (b) The tax collection service provider shall accept other 1814 reasons for requesting a waiver from the requirement to submit 1815 the Employers Quarterly Report(UCT-6)by electronic means, 1816 including, but not limited to: 1817 1. That the employer needs additional time to program his 1818 or her computer; 1819 2. That complying with this requirement causes the employer 1820 financial hardship; or 1821 3. That complying with this requirement conflicts with the 1822 employer’s business procedures. 1823 (c) The department or the state agency providing 1824 reemployment assistance tax collection services may establish by 1825 rule the length of time a waiver is valid and may determine 1826 whether subsequent waivers will be authorized, based on this 1827 subsection. 1828 (4) As used in this section, the term “electronic means” 1829 includes, but is not limited to, electronic data interchange; 1830 electronic funds transfer; and use of the Internet, telephone, 1831 or other technology specified by the Department of Economic 1832 Opportunity or its tax collection service provider. 1833 (5) The tax collection service provider may waive the 1834 penalty imposed by this section if a written request for a 1835 waiver is filed which establishes that imposition would be 1836 inequitable. Examples of inequity include, but are not limited 1837 to, situations where the failure to electronically file was 1838 caused by one of the following factors: 1839 (a) Death or serious illness of the person responsible for 1840 the preparation and filing of the report. 1841 (b) Destruction of the business records by fire or other 1842 casualty. 1843 (c) Unscheduled and unavoidable computer downtime. 1844 Section 47. Section 563.01, Florida Statutes, is amended to 1845 read: 1846 563.01 DefinitionsDefinition.— The term:terms1847 (1) “Beer” means a brewed beverage that meets the federal 1848 definition of beer in 27 C.F.R. s. 25.11 and contains less than 1849 6 percent alcohol by volume.and1850 (2) “Malt beverage” means anymean allbrewed beverage 1851beveragescontaining malt. 1852 1853 The terms “beer” and “malt beverage” have the same meaning when 1854 either term is used in the Beverage Law. The terms do not 1855 include alcoholic beverages that require a certificate of label 1856 approval by the Federal Government as wine or as distilled 1857 spirits. 1858 Section 48. Paragraph (c) of subsection (1) and subsection 1859 (6) of section 624.5105, Florida Statutes, are amended to read: 1860 624.5105 Community contribution tax credit; authorization; 1861 limitations; eligibility and application requirements; 1862 administration; definitions; expiration.— 1863 (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.— 1864 (c) The total amount of tax credit which may be granted for 1865 all programs approved under this section and ss. 212.08(5)(p) 1866 and 220.183 is $10.5$18.4 million in the 2015-2016 fiscal year,1867$21.4 million in the 2016-2017 fiscal year, and$21.4million 1868 each fiscal yearin the 2017-2018 fiscal yearfor projects that 1869 provide housing opportunities for persons with special needs as 1870 defined in s. 420.0004 or homeownership opportunities for low 1871 income or very-low-income households as defined in s. 420.9071 1872 and $3.5 million each fiscal yearannuallyfor all other 1873 projects. 1874(6)EXPIRATION.—The provisions of this section, except1875paragraph (1)(e), expire June 30, 2018.1876 Section 49. Effective upon this act becoming a law, 1877 paragraph (e) of subsection (3) of section 733.2121, Florida 1878 Statutes, is amended to read: 1879 733.2121 Notice to creditors; filing of claims.— 1880 (3) 1881 (e) The personal representative may serve a notice to 1882 creditors on the Department of Revenue only when the Department 1883 of Revenue is determined to be a creditor under paragraph (a)If1884the Department of Revenue has not previously been served with a1885copy of the notice to creditors, then service of the inventory1886on the Department of Revenue shall be the equivalent of service1887of a copy of the notice to creditors. 1888 Section 50. Paragraph (c) of subsection (5) of section 1889 790.06, Florida Statutes, is amended to read: 1890 790.06 License to carry concealed weapon or firearm.— 1891 (5) The applicant shall submit to the Department of 1892 Agriculture and Consumer Services or an approved tax collector 1893 pursuant to s. 790.0625: 1894 (c) A full set of fingerprints of the applicant 1895 administered by a law enforcement agency or the Division of 1896 Licensing of the Department of Agriculture and Consumer Services 1897 or an approved tax collector pursuant to s. 790.0625 together 1898 with any personal identifying information required by federal 1899 law to process fingerprints. Charges for fingerprint services 1900 under this paragraph are not subject to the sales tax on 1901 fingerprint services imposed in s. 212.05(1)(i). 1902 Section 51. Subsection (2) of section 790.062, Florida 1903 Statutes, is amended to read: 1904 790.062 Members and veterans of United States Armed Forces; 1905 exceptions from licensure provisions.— 1906 (2) The Department of Agriculture and Consumer Services 1907 shall accept fingerprints of an applicant under this section 1908 administered by any law enforcement agency, military provost, or 1909 other military unit charged with law enforcement duties or as 1910 otherwise provided for in s. 790.06(5)(c). Charges for 1911 fingerprint services under this subsection are not subject to 1912 the sales tax on fingerprint services imposed in s. 1913 212.05(1)(i). 1914 Section 52. Clothing, school supplies, personal computers, 1915 and personal computer-related accessories; sales tax holiday.- 1916 (1) The tax levied under chapter 212, Florida Statutes, may 1917 not be collected during the period from 12:01 a.m. on August 4, 1918 2017, through 11:59 p.m. on August 6, 2017, on the retail sale 1919 of: 1920 (a) Clothing, wallets, or bags, including handbags, 1921 backpacks, fanny packs, and diaper bags, but excluding 1922 briefcases, suitcases, and other garment bags, having a sales 1923 price of $60 or less per item. As used in this paragraph, the 1924 term “clothing” means: 1925 1. Any article of wearing apparel intended to be worn on or 1926 about the human body, excluding watches, watchbands, jewelry, 1927 umbrellas, and handkerchiefs; and 1928 2. All footwear, excluding skis, swim fins, roller blades, 1929 and skates. 1930 (b) School supplies having a sales price of $15 or less per 1931 item. As used in this paragraph, the term “school supplies” 1932 means pens, pencils, erasers, crayons, notebooks, notebook 1933 filler paper, legal pads, binders, lunch boxes, construction 1934 paper, markers, folders, poster board, composition books, poster 1935 paper, scissors, cellophane tape, glue or paste, rulers, 1936 computer disks, protractors, compasses, and calculators. 1937 (2) The tax levied under chapter 212, Florida Statutes, may 1938 not be collected during the period from 12:01 a.m. on August 4, 1939 2017, through 11:59 p.m. on August 6, 2017, on the first $750 of 1940 the sales price of personal computers or personal computer 1941 related accessories purchased for noncommercial home or personal 1942 use. For purposes of this subsection, the term: 1943 (a) “Personal computers” includes electronic book readers, 1944 laptops, desktops, handhelds, tablets, and tower computers. The 1945 term does not include cellular telephones, video game consoles, 1946 digital media receivers, or devices that are not primarily 1947 designed to process data. 1948 (b) “Personal computer-related accessories” includes 1949 keyboards, mice, personal digital assistants, monitors, other 1950 peripheral devices, modems, routers, and nonrecreational 1951 software, regardless of whether the accessories are used in 1952 association with a personal computer base unit. The term does 1953 not include furniture or systems, devices, software, or 1954 peripherals that are designed or intended primarily for 1955 recreational use. 1956 (c) “Monitors” does not include devices that include a 1957 television tuner. 1958 (3) The tax exemptions provided in this section do not 1959 apply to sales within a theme park or entertainment complex as 1960 defined in s. 509.013(9), Florida Statutes, within a public 1961 lodging establishment as defined in s. 509.013(4), Florida 1962 Statutes, or within an airport as defined in s. 330.27(2), 1963 Florida Statutes. 1964 (4) The tax exemptions provided in this section apply at 1965 the option of a dealer if less than 5 percent of the dealer’s 1966 gross sales of tangible personal property in the prior calendar 1967 year are comprised of items that would be exempt under this 1968 section. If a qualifying dealer chooses not to participate in 1969 the tax holiday, the dealer must notify the Department of 1970 Revenue in writing, by August 1, 2017, of its election to 1971 collect sales tax during the holiday and must post a copy of 1972 that notice in a conspicuous location at its place of business. 1973 (5) The Department of Revenue may, and all conditions are 1974 deemed met to, adopt emergency rules pursuant to ss. 120.536(1) 1975 and 120.54(4), Florida Statutes, to administer this section. 1976 (6) For the 2017-2018 fiscal year, the sum of $241,200 in 1977 nonrecurring funds is appropriated from the General Revenue Fund 1978 to the Department of Revenue for the purpose of implementing 1979 this section. 1980 Section 53. Section 1 of chapter 2007-339, section 13 of 1981 chapter 2008-173, section 6 of chapter 2009-131, subsection (2) 1982 of section 8 and section 24 of chapter 2010-138, section 6 of 1983 chapter 2010-149, section 7 of chapter 2010-166, section 35 of 1984 chapter 2011-76, section 4 of chapter 2011-93, section 3 of 1985 chapter 2011-229, section 25 of chapter 2012-32, and section 3 1986 of chapter 2013-46, Laws of Florida, are repealed. 1987 Section 54. Notwithstanding the application deadline stated 1988 in s. 196.011(1)(a), Florida Statutes, an educational 1989 institution that leased a facility that was exempt from ad 1990 valorem tax under s. 196.1983, Florida Statutes, for the 2015 ad 1991 valorem tax roll and purchased the facility may apply for the 1992 exemption under s. 196.198, Florida Statutes, for the 2016 ad 1993 valorem tax roll by filing an application on or before August 1, 1994 2017. 1995 Section 55. For the 2017-2018 fiscal year, the sum of 1996 $149,818 in nonrecurring funds is appropriated from the General 1997 Revenue Fund to the Department of Revenue to implement the 1998 amendments made by this act to ss. 212.08(7) and 212.031, 1999 Florida Statutes. 2000 Section 56. Except as otherwise expressly provided in this 2001 act and except for this section, which shall take effect upon 2002 this act becoming a law, this act shall take effect July 1, 2003 2017. 2004 2005 ================= T I T L E A M E N D M E N T ================ 2006 And the title is amended as follows: 2007 Delete everything before the enacting clause 2008 and insert: 2009 A bill to be entitled 2010 An act relating to taxation; amending s. 125.0104, 2011 F.S.; authorizing counties imposing the tourist 2012 development tax to use those tax revenues for 2013 auditoriums that are publicly owned but operated by 2014 specified organizations under certain circumstances; 2015 amending s. 192.001, F.S.; revising the definition of 2016 the term “inventory” to include specified construction 2017 and agricultural equipment under certain 2018 circumstances; amending s. 196.012, F.S.; revising the 2019 definition of the terms “nursing home” or “home for 2020 special services”; providing applicability; amending 2021 s. 196.1975, F.S.; requiring certain corporations that 2022 provide homes for the aged to file specified 2023 affidavits with their annual tax exemption 2024 applications; providing an exemption; authorizing the 2025 property appraiser to request specified additional 2026 documentation under certain conditions; amending s. 2027 196.1978, F.S.; discounting property taxes for 2028 properties that offer affordable housing to specified 2029 low-income persons and families; providing 2030 requirements for such discount; amending s. 196.1983, 2031 F.S.; revising requirements for a landlord’s affidavit 2032 relating to the charter school exemption from ad 2033 valorem taxes; deleting a provision specifying the 2034 method of receiving the benefit of the exemption; 2035 providing retroactive operation; amending s. 198.30, 2036 F.S.; deleting a requirement for circuit judges to 2037 monthly report certain information to the Department 2038 of Revenue relating to the estates of certain 2039 decedents; amending s. 206.02, F.S.; deleting 2040 requirements to pay license taxes for a terminal 2041 supplier license, an importer, exporter, or blender of 2042 motor fuels license, or a wholesaler of motor fuel 2043 license; conforming provisions to changes made by the 2044 act; amending s. 206.021, F.S.; deleting a requirement 2045 to pay license taxes for a carrier license; conforming 2046 a provision to changes made by the act; amending s. 2047 206.022, F.S.; deleting a requirement to pay license 2048 taxes for a terminal operator license; amending s. 2049 206.03, F.S.; conforming a provision to changes made 2050 by the act; amending s. 206.045, F.S.; conforming a 2051 provision to changes made by the act; providing for 2052 future repeal of ss. 206.405 and 206.406, F.S., 2053 relating to receipt for payment of license taxes and 2054 disposition of license tax funds, respectively; 2055 amending s. 206.41, F.S.; deleting a requirement for 2056 the department to deduct a specified fee from certain 2057 motor fuel refund claims; amending s. 206.9865, F.S.; 2058 deleting a requirement to pay application fees for an 2059 aviation fuel tax license for commercial air carriers; 2060 amending s. 206.9943, F.S.; deleting a requirement to 2061 pay license fees for a pollutant tax license; amending 2062 s. 206.9952, F.S.; deleting a requirement to pay 2063 license fees for a natural gas fuel retailer license; 2064 amending s. 206.998, F.S.; conforming cross 2065 references; amending 210.20, F.S.; extending a date by 2066 which the Division of Alcoholic Beverages and Tobacco 2067 of the Department of Business and Professional 2068 Regulation must monthly certify to the Chief Financial 2069 Officer specified amounts relating to the cigarette 2070 tax and make specified payments and distributions; 2071 amending s. 212.031, F.S.; reducing the tax levied on 2072 the renting, leasing, letting, and granting of a 2073 license for the use of real property; providing 2074 applicability and construction; amending s. 212.04, 2075 F.S.; authorizing refunds or credits from the sales 2076 and use tax for the resale of admissions to certain 2077 exempt entities under certain circumstances; providing 2078 requirements and procedures relating to such refunds 2079 and credits; amending s. 212.05, F.S.; providing that 2080 fingerprint services required for a license to carry a 2081 concealed weapon or firearm are not subject to the 2082 sales and use tax on detective and protection 2083 services; amending s. 212.0515, F.S.; deleting a 2084 requirement for vending machine operators to post a 2085 specified notice on vending machines; conforming 2086 provisions to changes made by the act; amending s. 2087 212.0596, F.S.; deleting an authorization for 2088 procedures that waive registration fees in relation to 2089 the use tax on mail order purchases by certain 2090 persons; amending s. 212.08, F.S.; adding items in 2091 agricultural use to a list of such items exempt from 2092 the sales and use tax; providing retroactive 2093 applicability; revising the total amount of certain 2094 community contribution tax credits for donations which 2095 may be granted each fiscal year; deleting a provision 2096 providing for the expiration of the credit; providing 2097 a sales and use tax exemption for building materials, 2098 the rental of tangible personal property, and pest 2099 control services used in new construction located in a 2100 rural area of opportunity; defining terms; specifying 2101 requirements, limitations, procedures for the 2102 exemption; authorizing the department to adopt rules; 2103 providing applicability; providing a sales and use tax 2104 exemption for data center property; defining terms; 2105 specifying requirements, limitations, and procedures 2106 for the exemption; specifying criteria under which 2107 certain entities that operate a municipally owned golf 2108 course may receive a tax exemption when making 2109 payments to a dealer; providing retroactive 2110 applicability; providing a sales and use tax exemption 2111 for products used to absorb menstrual flow; amending 2112 s. 212.18, F.S.; deleting a requirement for 2113 certificates of registration fees for certain dealers 2114 in relation to the sales and use tax; conforming 2115 provisions to changes made by the act; amending s. 2116 220.03, F.S.; deleting the expiration date for the 2117 definitions of the terms “community contribution” and 2118 “project” in the income tax code; amending s. 220.183, 2119 F.S.; specifying the total amount of community 2120 contribution tax credits that may be granted each 2121 fiscal year for contributions made to eligible 2122 sponsors of specified projects; deleting the 2123 expiration date of specified provisions relating to 2124 community contribution tax credits; amending s. 2125 220.1845, F.S.; specifying the total amount of tax 2126 credits which may be granted for contaminated site 2127 rehabilitation each fiscal year; amending s. 220.196, 2128 F.S.; specifying the amount of research and 2129 development tax credits that may be granted to 2130 business enterprises in a specified year; amending s. 2131 220.222, F.S.; deleting a provision that limits the 2132 time period for filing certain corporate income tax 2133 filings; providing retroactive applicability; amending 2134 ss. 320.08 and 320.10, F.S.; exempting certain marine 2135 boat trailers from license taxes; amending s. 320.102, 2136 F.S.; exempting certain marine boat trailers from 2137 specified fees, charges, taxes, and surcharges; 2138 amending s. 336.021, F.S.; specifying a condition for 2139 the reimposition of ninth-cent fuel taxes on motor and 2140 diesel fuels by a county; amending s. 336.025, F.S.; 2141 specifying a condition for the reimposition of local 2142 option fuel taxes on motor and diesel fuels by a 2143 county; providing construction relating to 2144 requirements on a decision to rescind a tax; amending 2145 s. 376.30781, F.S.; revising the total amount of tax 2146 credits that may be annually allocated by the 2147 Department of Environmental Protection for the 2148 rehabilitation of drycleaning-solvent-contaminated 2149 sites and brownfield sites; amending s. 376.70, F.S.; 2150 deleting provisions relating to drycleaning facility 2151 registration fees; amending s. 376.75, F.S.; deleting 2152 a requirement to pay registration fees for certain 2153 persons producing, importing, selling, or using 2154 perchloroethylene; amending s. 443.131, F.S.; revising 2155 a deadline for employers of employees performing 2156 domestic services to annually report wages and pay 2157 certain contributions under the Reemployment 2158 Assistance Program Law; defining the term “holiday”; 2159 amending s. 443.141, F.S.; specifying a due date of 2160 certain employer contributions if such date falls on a 2161 weekend or holiday; defining the term “holiday”; 2162 conforming cross-references; amending s. 443.163, 2163 F.S.; deleting a form name; authorizing reemployment 2164 assistance tax collection service providers to waive a 2165 certain penalty under certain circumstances; amending 2166 s. 563.01, F.S.; revising the definitions of the terms 2167 “beer” and “malt beverage” for purposes of the 2168 Beverage Law; amending s. 624.5105, F.S.; specifying 2169 the total amount of community contribution tax credits 2170 that may be granted each fiscal year; deleting the 2171 expiration date of specified provisions relating to 2172 community contribution tax credits; amending s. 2173 733.2121, F.S.; providing that a personal 2174 representative may serve a notice to creditors on the 2175 department only under certain circumstances; deleting 2176 a provision providing construction; amending ss. 2177 790.06 and 790.062, F.S.; providing that fingerprint 2178 services required for a license to carry a concealed 2179 weapon or firearm are not subject to the sales tax on 2180 fingerprint services; providing sales tax exemptions 2181 for the retail sale of certain clothing, school 2182 supplies, personal computers, and personal computer 2183 related accessories; providing exceptions; authorizing 2184 certain dealers to opt out of participating in such 2185 tax exemption; providing requirements for such 2186 dealers; authorizing the department to adopt emergency 2187 rules; providing an appropriation; repealing s. 1 of 2188 ch. 2007-339, s. 13 of ch. 2008-173, s. 6 of ch. 2009 2189 131, ss. 8(2) and 24 of ch. 2010-138, s. 6 of ch. 2190 2010-149, s. 7 of ch. 2010-166, s. 35 of ch. 2011-76, 2191 s. 4 of ch. 2011-93, s. 3 of ch. 2011-229, s. 25 of 2192 ch. 2012-32, and s. 3 of ch. 2013-46, Laws of Florida, 2193 relating to obsolete emergency rulemaking authority of 2194 the department; authorizing specified educational 2195 institutions that leased and purchased facilities 2196 exempt from ad valorem tax under the charter school 2197 exemption to apply by a specified date for the 2198 educational property exemption for the 2016 ad valorem 2199 tax roll; providing an appropriation; providing 2200 effective dates.