Bill Amendment: FL S1262 | 2016 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Emergency Management

Status: 2016-03-04 - Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 1133 (Ch. 2016-99) [S1262 Detail]

Download: Florida-2016-S1262-Senate_Committee_Amendment_972916.html

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       Florida Senate - 2016                        COMMITTEE AMENDMENT
       Bill No. SB 1262
       
       
       
       
       
       
                                Ì972916?Î972916                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Military and Veterans Affairs, Space, and
       Domestic Security (Stargel) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (3) is added to section 213.055,
    6  Florida Statutes, to read:
    7         213.055 Declared emergency; waiver or suspension of
    8  specified revenue laws.—The following actions to waive or
    9  suspend a revenue law may be implemented only when the Governor
   10  has declared a state of emergency pursuant to s. 252.36.
   11         (3)(a) As used in this subsection, the term:
   12         1. “Disaster-response period” means:
   13         a. A period that begins 10 calendar days before the first
   14  day of a declared state of emergency and ends on the 60th
   15  calendar day after the end of the declared state of emergency;
   16  or
   17         b. A period that begins on the date that an out-of-state
   18  business enters this state in good faith under a mutual aid
   19  agreement and in anticipation of a disaster, regardless of
   20  whether a state of emergency is declared, and ends on the date
   21  that the work is concluded, or 7 calendar days after the out-of
   22  state business enters this state, whichever occurs first.
   23         2. “Emergency-related work” means repairing, renovating,
   24  installing, building, rendering services, or other business
   25  activities that relate to infrastructure that has been damaged,
   26  impaired, or destroyed by an event that has resulted in a
   27  declaration of a state of emergency; or rendering such services
   28  or performing such activities in anticipation of a disaster,
   29  regardless of whether a state of emergency is declared.
   30         3. “Infrastructure” means public roads; public bridges;
   31  property and equipment owned or used by communication networks,
   32  electric generating systems, transmission and distribution
   33  systems, gas distribution systems, or water pipelines; and
   34  related support facilities that serve multiple persons which
   35  include, but are not limited to, buildings, offices, power and
   36  communication lines and poles, pipes, structures, and equipment.
   37         4. “Mutual aid agreement” means an agreement to which one
   38  or more business entities are parties and under which a public
   39  utility, municipally owned utility, electric cooperative, or
   40  joint agency owning, operating, or owning and operating
   41  infrastructure used for electric generation, transmission, or
   42  distribution in this state may request that an out-of-state
   43  business perform work in this state in anticipation of a
   44  disaster or an emergency.
   45         5. “Out-of-state business” means a business entity that:
   46         a. Does not have a presence in this state, except with
   47  respect to the performance of emergency-related work, and
   48  conducts no business in this state, and whose services are
   49  requested by a registered business or by a unit of state or
   50  local government for purposes of performing emergency-related
   51  work in this state; and
   52         b. Is not registered and does not have tax filings or
   53  presence sufficient to require the collection or payment of a
   54  tax in this state during the tax year immediately before the
   55  disaster-response period. The term also includes a business
   56  entity that is affiliated with a registered business solely
   57  through common ownership.
   58         6. “Out-of-state employee” means an employee who does not
   59  work in this state, except for emergency-related work during a
   60  disaster-response period.
   61         7. “Registered business” means a business entity that is
   62  registered to do business in this state before the disaster
   63  response period begins.
   64         (b)1. Notwithstanding any other law, an out-of-state
   65  business that is conducting operations within this state during
   66  a disaster-response period solely for purposes of performing
   67  emergency-related work or pursuant to a mutual aid agreement is
   68  not considered to have established a level of presence that
   69  would require that business to register, file, and remit state
   70  or local taxes or fees or require that business to be subject to
   71  any registration, licensing, or filing requirements in this
   72  state. For purposes of any state or local tax on or measured, in
   73  whole or in part, by net or gross income or receipts, the
   74  activity of the out-of-state business conducted in this state
   75  during the disaster-response period must be disregarded with
   76  respect to any filing requirements for such tax, including the
   77  filing required for a consolidated group of which the out-of-
   78  state business may be a part. This includes the following:
   79         a. Reemployment assistance taxes.
   80         b. State or local professional or occupational licensing
   81  requirements or related fees.
   82         c. Local business taxes.
   83         d. Taxes on the operation of commercial motor vehicles.
   84         e. Corporate income tax.
   85         f. Tangible personal property tax and use tax on equipment
   86  that is brought into the state by the out-of-state business,
   87  used by the out-of-state business only to perform emergency
   88  related work during the disaster-response period, and removed
   89  from the state by the out-of-state business following the
   90  disaster-response period.
   91         2. Notwithstanding any other law, an out-of-state employee
   92  whose only employment in this state is for the performance of
   93  emergency-related work or pursuant to a mutual aid agreement
   94  during a disaster-response period is not required to:
   95         a. Register, file, or remit state or local taxes.
   96         b. Comply with state or local occupational licensing
   97  requirements or related fees.
   98         (c) An out-of-state business or out-of-state employee who
   99  remains in this state after the disaster-response period is not
  100  entitled to the exemptions provided in this subsection for
  101  activities performed after the disaster-response period ends and
  102  is subject to the state’s normal standards for establishing
  103  presence or residency or doing business in the state.
  104         Section 2. This act shall take effect upon becoming a law.
  105  
  106  ================= T I T L E  A M E N D M E N T ================
  107  And the title is amended as follows:
  108         Delete everything before the enacting clause
  109  and insert:
  110                        A bill to be entitled                      
  111         An act relating to emergency management; amending s.
  112         213.055, F.S.; defining terms; providing exemptions
  113         from certain registration and licensing requirements
  114         and taxes for out-of-state businesses and employees
  115         who enter the state in response to a disaster or an
  116         emergency; specifying the obligations of an out-of
  117         state business or employee after the disaster-response
  118         period; providing an effective date.