Bill Text: FL H0155 | 2010 | Regular Session | Introduced

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Bill Title: Tax on Sales, Use, and Other Transactions

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Failed) 2010-04-30 - Died in Finance & Tax Council [H0155 Detail]

Download: Florida-2010-H0155-Introduced.html

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HB 155

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending ss. 212.03, 212.031, 212.04,
4	212.05, 212.0501, 212.0506, 212.06, and 212.08, F.S.;
5	providing for a 1-percent increase in the tax rate;
6	amending s. 212.12, F.S.; revising brackets for
7	calculating sales tax amounts; amending s. 212.20, F.S.;
8	providing for distribution of revenues from the additional
9	1-percent increase in the tax rate; amending ss. 212.03,
10	212.031, 212.04, 212.05, 212.0501, 212.0506, 212.06, and
11	212.08, F.S.; providing for a future 1-percent decrease in
12	the tax rate; amending s. 212.12, F.S.; providing for
13	future revision of brackets for calculating sales tax
14	amounts; amending s. 212.20, F.S.; providing for future
15	deletion of a provision providing for distribution of
16	revenues from the additional 1-percent increase in the tax
17	rate; amending ss. 11.45, 202.18, 218.245, 218.65, and
18	288.1169, F.S.; conforming cross-references; providing
19	effective dates.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1. Subsections (1), (3), and (6) of section
24	212.03, Florida Statutes, are amended to read:
25	212.03 Transient rentals tax; rate, procedure,
26	enforcement, exemptions.--
27	(1)(a) It is hereby declared to be the legislative intent
28	that every person is exercising a taxable privilege who engages
29	in the business of renting, leasing, letting, or granting a
30	license to use any living quarters or sleeping or housekeeping
31	accommodations in, from, or a part of, or in connection with any
32	hotel, apartment house, roominghouse, tourist or trailer camp,
33	mobile home park, recreational vehicle park, condominium, or
34	timeshare resort. However, any person who rents, leases, lets,
35	or grants a license to others to use, occupy, or enter upon any
36	living quarters or sleeping or housekeeping accommodations in
37	any apartment house, roominghouse, tourist camp, trailer camp,
38	mobile home park, recreational vehicle park, condominium, or
39	timeshare resort and who exclusively enters into a bona fide
40	written agreement for continuous residence for longer than 6
41	months in duration at such property is not exercising a taxable
42	privilege. For the exercise of such taxable privilege, a tax is
43	hereby levied in an amount equal to 7 6 percent of and on the
44	total rental charged for such living quarters or sleeping or
45	housekeeping accommodations by the person charging or collecting
46	the rental. Such tax shall apply to hotels, apartment houses,
47	roominghouses, tourist or trailer camps, mobile home parks,
48	recreational vehicle parks, condominiums, or timeshare resorts,
49	whether or not these facilities have dining rooms, cafes, or
50	other places where meals or lunches are sold or served to
51	guests.
52	(b)1. Tax shall be due on the consideration paid for
53	occupancy in the county pursuant to a regulated short-term
54	product, as defined in s. 721.05, or occupancy in the county
55	pursuant to a product that would be deemed a regulated short-
56	term product if the agreement to purchase the short-term right
57	was executed in this state. Such tax shall be collected on the
58	last day of occupancy within the county unless such
59	consideration is applied to the purchase of a timeshare estate.
60	The occupancy of an accommodation of a timeshare resort pursuant
61	to a timeshare plan, a multisite timeshare plan, or an exchange
62	transaction in an exchange program, as defined in s. 721.05, by
63	the owner of a timeshare interest or such owner's guest, which
64	guest is not paying monetary consideration to the owner or to a
65	third party for the benefit of the owner, is not a privilege
66	subject to taxation under this section. A membership or
67	transaction fee paid by a timeshare owner that does not provide
68	the timeshare owner with the right to occupy any specific
69	timeshare unit but merely provides the timeshare owner with the
70	opportunity to exchange a timeshare interest through an exchange
71	program is a service charge and not subject to taxation under
72	this section.
73	2. Consideration paid for the purchase of a timeshare
74	license in a timeshare plan, as defined in s. 721.05, is rent
75	subject to taxation under this section.
76	(3) When rentals are received by way of property, goods,
77	wares, merchandise, services, or other things of value, the tax
78	shall be at the rate of 7 6 percent of the value of the
79	property, goods, wares, merchandise, services, or other things
80	of value.
81	(6) It is the legislative intent that every person is
82	engaging in a taxable privilege who leases or rents parking or
83	storage spaces for motor vehicles in parking lots or garages,
84	who leases or rents docking or storage spaces for boats in boat
85	docks or marinas, or who leases or rents tie-down or storage
86	space for aircraft at airports. For the exercise of this
87	privilege, a tax is hereby levied at the rate of 7 6 percent on
88	the total rental charged.
89	Section 2. Paragraphs (c) and (d) of subsection (1) of
90	section 212.031, Florida Statutes, are amended to read:
91	212.031 Tax on rental or license fee for use of real
92	property.--
93	(1)
94	(c) For the exercise of such privilege, a tax is levied in
95	an amount equal to 7 6 percent of and on the total rent or
96	license fee charged for such real property by the person
97	charging or collecting the rental or license fee. The total rent
98	or license fee charged for such real property shall include
99	payments for the granting of a privilege to use or occupy real
100	property for any purpose and shall include base rent, percentage
101	rents, or similar charges. Such charges shall be included in the
102	total rent or license fee subject to tax under this section
103	whether or not they can be attributed to the ability of the
104	lessor's or licensor's property as used or operated to attract
105	customers. Payments for intrinsically valuable personal property
106	such as franchises, trademarks, service marks, logos, or patents
107	are not subject to tax under this section. In the case of a
108	contractual arrangement that provides for both payments taxable
109	as total rent or license fee and payments not subject to tax,
110	the tax shall be based on a reasonable allocation of such
111	payments and shall not apply to that portion which is for the
112	nontaxable payments.
113	(d) When the rental or license fee of any such real
114	property is paid by way of property, goods, wares, merchandise,
115	services, or other thing of value, the tax shall be at the rate
116	of 7 6 percent of the value of the property, goods, wares,
117	merchandise, services, or other thing of value.
118	Section 3. Paragraph (b) of subsection (1) and paragraph
119	(a) of subsection (2) of section 212.04, Florida Statutes, are
120	amended to read:
121	212.04 Admissions tax; rate, procedure, enforcement.--
122	(1)
123	(b) For the exercise of such privilege, a tax is levied at
124	the rate of 7 6 percent of sales price, or the actual value
125	received from such admissions, which 7 6 percent shall be added
126	to and collected with all such admissions from the purchaser
127	thereof, and such tax shall be paid for the exercise of the
128	privilege as defined in the preceding paragraph. Each ticket
129	must show on its face the actual sales price of the admission,
130	or each dealer selling the admission must prominently display at
131	the box office or other place where the admission charge is made
132	a notice disclosing the price of the admission, and the tax
133	shall be computed and collected on the basis of the actual price
134	of the admission charged by the dealer. The sale price or actual
135	value of admission shall, for the purpose of this chapter, be
136	that price remaining after deduction of federal taxes and state
137	or locally imposed or authorized seat surcharges, taxes, or
138	fees, if any, imposed upon such admission. The sale price or
139	actual value does not include separately stated ticket service
140	charges that are imposed by a facility ticket office or a
141	ticketing service and added to a separately stated, established
142	ticket price. The rate of tax on each admission shall be
143	according to the brackets established by s. 212.12(9).
144	(2)(a)1. No tax shall be levied on admissions to athletic
145	or other events sponsored by elementary schools, junior high
146	schools, middle schools, high schools, community colleges,
147	public or private colleges and universities, deaf and blind
148	schools, facilities of the youth services programs of the
149	Department of Children and Family Services, and state
150	correctional institutions when only student, faculty, or inmate
151	talent is used. However, this exemption shall not apply to
152	admission to athletic events sponsored by a state university,
153	and the proceeds of the tax collected on such admissions shall
154	be retained and used by each institution to support women's
155	athletics as provided in s. 1006.71(2)(c).
156	2.a. No tax shall be levied on dues, membership fees, and
157	admission charges imposed by not-for-profit sponsoring
158	organizations. To receive this exemption, the sponsoring
159	organization must qualify as a not-for-profit entity under the
160	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
161	as amended.
162	b. No tax shall be levied on admission charges to an event
163	sponsored by a governmental entity, sports authority, or sports
164	commission when held in a convention hall, exhibition hall,
165	auditorium, stadium, theater, arena, civic center, performing
166	arts center, or publicly owned recreational facility and when
167	100 percent of the risk of success or failure lies with the
168	sponsor of the event and 100 percent of the funds at risk for
169	the event belong to the sponsor, and student or faculty talent
170	is not exclusively used. As used in this sub-subparagraph, the
171	terms "sports authority" and "sports commission" mean a
172	nonprofit organization that is exempt from federal income tax
173	under s. 501(c)(3) of the Internal Revenue Code and that
174	contracts with a county or municipal government for the purpose
175	of promoting and attracting sports-tourism events to the
176	community with which it contracts. This sub-subparagraph is
177	repealed July 1, 2009.
178	3. No tax shall be levied on an admission paid by a
179	student, or on the student's behalf, to any required place of
180	sport or recreation if the student's participation in the sport
181	or recreational activity is required as a part of a program or
182	activity sponsored by, and under the jurisdiction of, the
183	student's educational institution, provided his or her
184	attendance is as a participant and not as a spectator.
185	4. No tax shall be levied on admissions to the National
186	Football League championship game, on admissions to any
187	semifinal game or championship game of a national collegiate
188	tournament, or on admissions to a Major League Baseball all-star
189	game.
190	5. A participation fee or sponsorship fee imposed by a
191	governmental entity as described in s. 212.08(6) for an athletic
192	or recreational program is exempt when the governmental entity
193	by itself, or in conjunction with an organization exempt under
194	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
195	sponsors, administers, plans, supervises, directs, and controls
196	the athletic or recreational program.
197	6. Also exempt from the tax imposed by this section to the
198	extent provided in this subparagraph are admissions to live
199	theater, live opera, or live ballet productions in this state
200	which are sponsored by an organization that has received a
201	determination from the Internal Revenue Service that the
202	organization is exempt from federal income tax under s.
203	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
204	the organization actively participates in planning and
205	conducting the event, is responsible for the safety and success
206	of the event, is organized for the purpose of sponsoring live
207	theater, live opera, or live ballet productions in this state,
208	has more than 10,000 subscribing members and has among the
209	stated purposes in its charter the promotion of arts education
210	in the communities which it serves, and will receive at least 20
211	percent of the net profits, if any, of the events which the
212	organization sponsors and will bear the risk of at least 20
213	percent of the losses, if any, from the events which it sponsors
214	if the organization employs other persons as agents to provide
215	services in connection with a sponsored event. Prior to March 1
216	of each year, such organization may apply to the department for
217	a certificate of exemption for admissions to such events
218	sponsored in this state by the organization during the
219	immediately following state fiscal year. The application shall
220	state the total dollar amount of admissions receipts collected
221	by the organization or its agents from such events in this state
222	sponsored by the organization or its agents in the year
223	immediately preceding the year in which the organization applies
224	for the exemption. Such organization shall receive the exemption
225	only to the extent of $1.5 million multiplied by the ratio that
226	such receipts bear to the total of such receipts of all
227	organizations applying for the exemption in such year; however,
228	in no event shall such exemption granted to any organization
229	exceed 7 6 percent of such admissions receipts collected by the
230	organization or its agents in the year immediately preceding the
231	year in which the organization applies for the exemption. Each
232	organization receiving the exemption shall report each month to
233	the department the total admissions receipts collected from such
234	events sponsored by the organization during the preceding month
235	and shall remit to the department an amount equal to 7 6 percent
236	of such receipts reduced by any amount remaining under the
237	exemption. Tickets for such events sold by such organizations
238	shall not reflect the tax otherwise imposed under this section.
239	7. Also exempt from the tax imposed by this section are
240	entry fees for participation in freshwater fishing tournaments.
241	8. Also exempt from the tax imposed by this section are
242	participation or entry fees charged to participants in a game,
243	race, or other sport or recreational event if spectators are
244	charged a taxable admission to such event.
245	9. No tax shall be levied on admissions to any postseason
246	collegiate football game sanctioned by the National Collegiate
247	Athletic Association.
248	Section 4. Subsection (1) of section 212.05, Florida
249	Statutes, is amended to read:
250	212.05 Sales, storage, use tax.--It is hereby declared to
251	be the legislative intent that every person is exercising a
252	taxable privilege who engages in the business of selling
253	tangible personal property at retail in this state, including
254	the business of making mail order sales, or who rents or
255	furnishes any of the things or services taxable under this
256	chapter, or who stores for use or consumption in this state any
257	item or article of tangible personal property as defined herein
258	and who leases or rents such property within the state.
259	(1) For the exercise of such privilege, a tax is levied on
260	each taxable transaction or incident, which tax is due and
261	payable as follows:
262	(a)1.a. At the rate of 7 6 percent of the sales price of
263	each item or article of tangible personal property when sold at
264	retail in this state, computed on each taxable sale for the
265	purpose of remitting the amount of tax due the state, and
266	including each and every retail sale.
267	b. Each occasional or isolated sale of an aircraft, boat,
268	mobile home, or motor vehicle of a class or type which is
269	required to be registered, licensed, titled, or documented in
270	this state or by the United States Government shall be subject
271	to tax at the rate provided in this paragraph. The department
272	shall by rule adopt any nationally recognized publication for
273	valuation of used motor vehicles as the reference price list for
274	any used motor vehicle which is required to be licensed pursuant
275	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
276	party to an occasional or isolated sale of such a vehicle
277	reports to the tax collector a sales price which is less than 80
278	percent of the average loan price for the specified model and
279	year of such vehicle as listed in the most recent reference
280	price list, the tax levied under this paragraph shall be
281	computed by the department on such average loan price unless the
282	parties to the sale have provided to the tax collector an
283	affidavit signed by each party, or other substantial proof,
284	stating the actual sales price. Any party to such sale who
285	reports a sales price less than the actual sales price is guilty
286	of a misdemeanor of the first degree, punishable as provided in
287	s. 775.082 or s. 775.083. The department shall collect or
288	attempt to collect from such party any delinquent sales taxes.
289	In addition, such party shall pay any tax due and any penalty
290	and interest assessed plus a penalty equal to twice the amount
291	of the additional tax owed. Notwithstanding any other provision
292	of law, the Department of Revenue may waive or compromise any
293	penalty imposed pursuant to this subparagraph.
294	2. This paragraph does not apply to the sale of a boat or
295	aircraft by or through a registered dealer under this chapter to
296	a purchaser who, at the time of taking delivery, is a
297	nonresident of this state, does not make his or her permanent
298	place of abode in this state, and is not engaged in carrying on
299	in this state any employment, trade, business, or profession in
300	which the boat or aircraft will be used in this state, or is a
301	corporation none of the officers or directors of which is a
302	resident of, or makes his or her permanent place of abode in,
303	this state, or is a noncorporate entity that has no individual
304	vested with authority to participate in the management,
305	direction, or control of the entity's affairs who is a resident
306	of, or makes his or her permanent abode in, this state. For
307	purposes of this exemption, either a registered dealer acting on
308	his or her own behalf as seller, a registered dealer acting as
309	broker on behalf of a seller, or a registered dealer acting as
310	broker on behalf of the purchaser may be deemed to be the
311	selling dealer. This exemption shall not be allowed unless:
312	a. The purchaser removes a qualifying boat, as described
313	in sub-subparagraph f., from the state within 90 days after the
314	date of purchase or extension, or the purchaser removes a
315	nonqualifying boat or an aircraft from this state within 10 days
316	after the date of purchase or, when the boat or aircraft is
317	repaired or altered, within 20 days after completion of the
318	repairs or alterations;
319	b. The purchaser, within 30 days from the date of
320	departure, shall provide the department with written proof that
321	the purchaser licensed, registered, titled, or documented the
322	boat or aircraft outside the state. If such written proof is
323	unavailable, within 30 days the purchaser shall provide proof
324	that the purchaser applied for such license, title,
325	registration, or documentation. The purchaser shall forward to
326	the department proof of title, license, registration, or
327	documentation upon receipt;
328	c. The purchaser, within 10 days of removing the boat or
329	aircraft from Florida, shall furnish the department with proof
330	of removal in the form of receipts for fuel, dockage, slippage,
331	tie-down, or hangaring from outside of Florida. The information
332	so provided must clearly and specifically identify the boat or
333	aircraft;
334	d. The selling dealer, within 5 days of the date of sale,
335	shall provide to the department a copy of the sales invoice,
336	closing statement, bills of sale, and the original affidavit
337	signed by the purchaser attesting that he or she has read the
338	provisions of this section;
339	e. The seller makes a copy of the affidavit a part of his
340	or her record for as long as required by s. 213.35; and
341	f. Unless the nonresident purchaser of a boat of 5 net
342	tons of admeasurement or larger intends to remove the boat from
343	this state within 10 days after the date of purchase or when the
344	boat is repaired or altered, within 20 days after completion of
345	the repairs or alterations, the nonresident purchaser shall
346	apply to the selling dealer for a decal which authorizes 90 days
347	after the date of purchase for removal of the boat. The
348	nonresident purchaser of a qualifying boat may apply to the
349	selling dealer within 60 days after the date of purchase for an
350	extension decal that authorizes the boat to remain in this state
351	for an additional 90 days, but not more than a total of 180
352	days, before the nonresident purchaser is required to pay the
353	tax imposed by this chapter. The department is authorized to
354	issue decals in advance to dealers. The number of decals issued
355	in advance to a dealer shall be consistent with the volume of
356	the dealer's past sales of boats which qualify under this sub-
357	subparagraph. The selling dealer or his or her agent shall mark
358	and affix the decals to qualifying boats in the manner
359	prescribed by the department, prior to delivery of the boat.
360	(I) The department is hereby authorized to charge dealers
361	a fee sufficient to recover the costs of decals issued, except
362	the extension decal shall cost $425.
363	(II) The proceeds from the sale of decals will be
364	deposited into the administrative trust fund.
365	(III) Decals shall display information to identify the
366	boat as a qualifying boat under this sub-subparagraph,
367	including, but not limited to, the decal's date of expiration.
368	(IV) The department is authorized to require dealers who
369	purchase decals to file reports with the department and may
370	prescribe all necessary records by rule. All such records are
371	subject to inspection by the department.
372	(V) Any dealer or his or her agent who issues a decal
373	falsely, fails to affix a decal, mismarks the expiration date of
374	a decal, or fails to properly account for decals will be
375	considered prima facie to have committed a fraudulent act to
376	evade the tax and will be liable for payment of the tax plus a
377	mandatory penalty of 200 percent of the tax, and shall be liable
378	for fine and punishment as provided by law for a conviction of a
379	misdemeanor of the first degree, as provided in s. 775.082 or s.
380	775.083.
381	(VI) Any nonresident purchaser of a boat who removes a
382	decal prior to permanently removing the boat from the state, or
383	defaces, changes, modifies, or alters a decal in a manner
384	affecting its expiration date prior to its expiration, or who
385	causes or allows the same to be done by another, will be
386	considered prima facie to have committed a fraudulent act to
387	evade the tax and will be liable for payment of the tax plus a
388	mandatory penalty of 200 percent of the tax, and shall be liable
389	for fine and punishment as provided by law for a conviction of a
390	misdemeanor of the first degree, as provided in s. 775.082 or s.
391	775.083.
392	(VII) The department is authorized to adopt rules
393	necessary to administer and enforce this subparagraph and to
394	publish the necessary forms and instructions.
395	(VIII) The department is hereby authorized to adopt
396	emergency rules pursuant to s. 120.54(4) to administer and
397	enforce the provisions of this subparagraph.
398
399	If the purchaser fails to remove the qualifying boat from this
400	state within the maximum 180 days after purchase or a
401	nonqualifying boat or an aircraft from this state within 10 days
402	after purchase or, when the boat or aircraft is repaired or
403	altered, within 20 days after completion of such repairs or
404	alterations, or permits the boat or aircraft to return to this
405	state within 6 months from the date of departure, or if the
406	purchaser fails to furnish the department with any of the
407	documentation required by this subparagraph within the
408	prescribed time period, the purchaser shall be liable for use
409	tax on the cost price of the boat or aircraft and, in addition
410	thereto, payment of a penalty to the Department of Revenue equal
411	to the tax payable. This penalty shall be in lieu of the penalty
412	imposed by s. 212.12(2) and is mandatory and shall not be waived
413	by the department. The maximum 180-day period following the sale
414	of a qualifying boat tax-exempt to a nonresident may not be
415	tolled for any reason. Notwithstanding other provisions of this
416	paragraph to the contrary, an aircraft purchased in this state
417	under the provisions of this paragraph may be returned to this
418	state for repairs within 6 months after the date of its
419	departure without being in violation of the law and without
420	incurring liability for the payment of tax or penalty on the
421	purchase price of the aircraft if the aircraft is removed from
422	this state within 20 days after the completion of the repairs
423	and if such removal can be demonstrated by invoices for fuel,
424	tie-down, hangar charges issued by out-of-state vendors or
425	suppliers, or similar documentation.
426	(b) At the rate of 7 6 percent of the cost price of each
427	item or article of tangible personal property when the same is
428	not sold but is used, consumed, distributed, or stored for use
429	or consumption in this state; however, for tangible property
430	originally purchased exempt from tax for use exclusively for
431	lease and which is converted to the owner's own use, tax may be
432	paid on the fair market value of the property at the time of
433	conversion. If the fair market value of the property cannot be
434	determined, use tax at the time of conversion shall be based on
435	the owner's acquisition cost. Under no circumstances may the
436	aggregate amount of sales tax from leasing the property and use
437	tax due at the time of conversion be less than the total sales
438	tax that would have been due on the original acquisition cost
439	paid by the owner.
440	(c) At the rate of 7 6 percent of the gross proceeds
441	derived from the lease or rental of tangible personal property,
442	as defined herein; however, the following special provisions
443	apply to the lease or rental of motor vehicles:
444	1. When a motor vehicle is leased or rented for a period
445	of less than 12 months:
446	a. If the motor vehicle is rented in Florida, the entire
447	amount of such rental is taxable, even if the vehicle is dropped
448	off in another state.
449	b. If the motor vehicle is rented in another state and
450	dropped off in Florida, the rental is exempt from Florida tax.
451	2. Except as provided in subparagraph 3., for the lease or
452	rental of a motor vehicle for a period of not less than 12
453	months, sales tax is due on the lease or rental payments if the
454	vehicle is registered in this state; provided, however, that no
455	tax shall be due if the taxpayer documents use of the motor
456	vehicle outside this state and tax is being paid on the lease or
457	rental payments in another state.
458	3. The tax imposed by this chapter does not apply to the
459	lease or rental of a commercial motor vehicle as defined in s.
460	316.003(66)(a) to one lessee or rentee for a period of not less
461	than 12 months when tax was paid on the purchase price of such
462	vehicle by the lessor. To the extent tax was paid with respect
463	to the purchase of such vehicle in another state, territory of
464	the United States, or the District of Columbia, the Florida tax
465	payable shall be reduced in accordance with the provisions of s.
466	212.06(7). This subparagraph shall only be available when the
467	lease or rental of such property is an established business or
468	part of an established business or the same is incidental or
469	germane to such business.
470	(d) At the rate of 7 6 percent of the lease or rental
471	price paid by a lessee or rentee, or contracted or agreed to be
472	paid by a lessee or rentee, to the owner of the tangible
473	personal property.
474	(e)1. At the rate of 7 6 percent on charges for:
475	a. Prepaid calling arrangements. The tax on charges for
476	prepaid calling arrangements shall be collected at the time of
477	sale and remitted by the selling dealer.
478	(I) "Prepaid calling arrangement" means the separately
479	stated retail sale by advance payment of communications services
480	that consist exclusively of telephone calls originated by using
481	an access number, authorization code, or other means that may be
482	manually, electronically, or otherwise entered and that are sold
483	in predetermined units or dollars whose number declines with use
484	in a known amount.
485	(II) If the sale or recharge of the prepaid calling
486	arrangement does not take place at the dealer's place of
487	business, it shall be deemed to take place at the customer's
488	shipping address or, if no item is shipped, at the customer's
489	address or the location associated with the customer's mobile
490	telephone number.
491	(III) The sale or recharge of a prepaid calling
492	arrangement shall be treated as a sale of tangible personal
493	property for purposes of this chapter, whether or not a tangible
494	item evidencing such arrangement is furnished to the purchaser,
495	and such sale within this state subjects the selling dealer to
496	the jurisdiction of this state for purposes of this subsection.
497	b. The installation of telecommunication and telegraphic
498	equipment.
499	c. Electrical power or energy, except that the tax rate
500	for charges for electrical power or energy is 8 7 percent.
501	2. The provisions of s. 212.17(3), regarding credit for
502	tax paid on charges subsequently found to be worthless, shall be
503	equally applicable to any tax paid under the provisions of this
504	section on charges for prepaid calling arrangements,
505	telecommunication or telegraph services, or electric power
506	subsequently found to be uncollectible. The word "charges" in
507	this paragraph does not include any excise or similar tax levied
508	by the Federal Government, any political subdivision of the
509	state, or any municipality upon the purchase, sale, or recharge
510	of prepaid calling arrangements or upon the purchase or sale of
511	telecommunication, television system program, or telegraph
512	service or electric power, which tax is collected by the seller
513	from the purchaser.
514	(f) At the rate of 7 6 percent on the sale, rental, use,
515	consumption, or storage for use in this state of machines and
516	equipment, and parts and accessories therefor, used in
517	manufacturing, processing, compounding, producing, mining, or
518	quarrying personal property for sale or to be used in furnishing
519	communications, transportation, or public utility services.
520	(g)1. At the rate of 7 6 percent on the retail price of
521	newspapers and magazines sold or used in Florida.
522	2. Notwithstanding other provisions of this chapter,
523	inserts of printed materials which are distributed with a
524	newspaper or magazine are a component part of the newspaper or
525	magazine, and neither the sale nor use of such inserts is
526	subject to tax when:
527	a. Printed by a newspaper or magazine publisher or
528	commercial printer and distributed as a component part of a
529	newspaper or magazine, which means that the items after being
530	printed are delivered directly to a newspaper or magazine
531	publisher by the printer for inclusion in editions of the
532	distributed newspaper or magazine;
533	b. Such publications are labeled as part of the designated
534	newspaper or magazine publication into which they are to be
535	inserted; and
536	c. The purchaser of the insert presents a resale
537	certificate to the vendor stating that the inserts are to be
538	distributed as a component part of a newspaper or magazine.
539	(h)1. A tax is imposed at the rate of 5 4 percent on the
540	charges for the use of coin-operated amusement machines. The tax
541	shall be calculated by dividing the gross receipts from such
542	charges for the applicable reporting period by a divisor,
543	determined as provided in this subparagraph, to compute gross
544	taxable sales, and then subtracting gross taxable sales from
545	gross receipts to arrive at the amount of tax due. For counties
546	that do not impose a discretionary sales surtax, the divisor is
547	equal to 1.05 1.04; for counties that impose a 0.5 percent
548	discretionary sales surtax, the divisor is equal to 1.055 1.045;
549	for counties that impose a 1 percent discretionary sales surtax,
550	the divisor is equal to 1.060 1.050; and for counties that
551	impose a 2 percent sales surtax, the divisor is equal to 1.070
552	1.060. If a county imposes a discretionary sales surtax that is
553	not listed in this subparagraph, the department shall make the
554	applicable divisor available in an electronic format or
555	otherwise. Additional divisors shall bear the same mathematical
556	relationship to the next higher and next lower divisors as the
557	new surtax rate bears to the next higher and next lower surtax
558	rates for which divisors have been established. When a machine
559	is activated by a slug, token, coupon, or any similar device
560	which has been purchased, the tax is on the price paid by the
561	user of the device for such device.
562	2. As used in this paragraph, the term "operator" means
563	any person who possesses a coin-operated amusement machine for
564	the purpose of generating sales through that machine and who is
565	responsible for removing the receipts from the machine.
566	a. If the owner of the machine is also the operator of it,
567	he or she shall be liable for payment of the tax without any
568	deduction for rent or a license fee paid to a location owner for
569	the use of any real property on which the machine is located.
570	b. If the owner or lessee of the machine is also its
571	operator, he or she shall be liable for payment of the tax on
572	the purchase or lease of the machine, as well as the tax on
573	sales generated through the machine.
574	c. If the proprietor of the business where the machine is
575	located does not own the machine, he or she shall be deemed to
576	be the lessee and operator of the machine and is responsible for
577	the payment of the tax on sales, unless such responsibility is
578	otherwise provided for in a written agreement between him or her
579	and the machine owner.
580	3.a. An operator of a coin-operated amusement machine may
581	not operate or cause to be operated in this state any such
582	machine until the operator has registered with the department
583	and has conspicuously displayed an identifying certificate
584	issued by the department. The identifying certificate shall be
585	issued by the department upon application from the operator. The
586	identifying certificate shall include a unique number, and the
587	certificate shall be permanently marked with the operator's
588	name, the operator's sales tax number, and the maximum number of
589	machines to be operated under the certificate. An identifying
590	certificate shall not be transferred from one operator to
591	another. The identifying certificate must be conspicuously
592	displayed on the premises where the coin-operated amusement
593	machines are being operated.
594	b. The operator of the machine must obtain an identifying
595	certificate before the machine is first operated in the state
596	and by July 1 of each year thereafter. The annual fee for each
597	certificate shall be based on the number of machines identified
598	on the application times $30 and is due and payable upon
599	application for the identifying device. The application shall
600	contain the operator's name, sales tax number, business address
601	where the machines are being operated, and the number of
602	machines in operation at that place of business by the operator.
603	No operator may operate more machines than are listed on the
604	certificate. A new certificate is required if more machines are
605	being operated at that location than are listed on the
606	certificate. The fee for the new certificate shall be based on
607	the number of additional machines identified on the application
608	form times $30.
609	c. A penalty of $250 per machine is imposed on the
610	operator for failing to properly obtain and display the required
611	identifying certificate. A penalty of $250 is imposed on the
612	lessee of any machine placed in a place of business without a
613	proper current identifying certificate. Such penalties shall
614	apply in addition to all other applicable taxes, interest, and
615	penalties.
616	d. Operators of coin-operated amusement machines must
617	obtain a separate sales and use tax certificate of registration
618	for each county in which such machines are located. One sales
619	and use tax certificate of registration is sufficient for all of
620	the operator's machines within a single county.
621	4. The provisions of this paragraph do not apply to coin-
622	operated amusement machines owned and operated by churches or
623	synagogues.
624	5. In addition to any other penalties imposed by this
625	chapter, a person who knowingly and willfully violates any
626	provision of this paragraph commits a misdemeanor of the second
627	degree, punishable as provided in s. 775.082 or s. 775.083.
628	6. The department may adopt rules necessary to administer
629	the provisions of this paragraph.
630	(i)1. At the rate of 7 6 percent on charges for all:
631	a. Detective, burglar protection, and other protection
632	services (NAICS National Numbers 561611, 561612, 561613, and
633	561621). Any law enforcement officer, as defined in s. 943.10,
634	who is performing approved duties as determined by his or her
635	local law enforcement agency in his or her capacity as a law
636	enforcement officer, and who is subject to the direct and
637	immediate command of his or her law enforcement agency, and in
638	the law enforcement officer's uniform as authorized by his or
639	her law enforcement agency, is performing law enforcement and
640	public safety services and is not performing detective, burglar
641	protection, or other protective services, if the law enforcement
642	officer is performing his or her approved duties in a
643	geographical area in which the law enforcement officer has
644	arrest jurisdiction. Such law enforcement and public safety
645	services are not subject to tax irrespective of whether the duty
646	is characterized as "extra duty," "off-duty," or "secondary
647	employment," and irrespective of whether the officer is paid
648	directly or through the officer's agency by an outside source.
649	The term "law enforcement officer" includes full-time or part-
650	time law enforcement officers, and any auxiliary law enforcement
651	officer, when such auxiliary law enforcement officer is working
652	under the direct supervision of a full-time or part-time law
653	enforcement officer.
654	b. Nonresidential cleaning and nonresidential pest control
655	services (NAICS National Numbers 561710 and 561720).
656	2. As used in this paragraph, "NAICS" means those
657	classifications contained in the North American Industry
658	Classification System, as published in 2007 by the Office of
659	Management and Budget, Executive Office of the President.
660	3. Charges for detective, burglar protection, and other
661	protection security services performed in this state but used
662	outside this state are exempt from taxation. Charges for
663	detective, burglar protection, and other protection security
664	services performed outside this state and used in this state are
665	subject to tax.
666	4. If a transaction involves both the sale or use of a
667	service taxable under this paragraph and the sale or use of a
668	service or any other item not taxable under this chapter, the
669	consideration paid must be separately identified and stated with
670	respect to the taxable and exempt portions of the transaction or
671	the entire transaction shall be presumed taxable. The burden
672	shall be on the seller of the service or the purchaser of the
673	service, whichever applicable, to overcome this presumption by
674	providing documentary evidence as to which portion of the
675	transaction is exempt from tax. The department is authorized to
676	adjust the amount of consideration identified as the taxable and
677	exempt portions of the transaction; however, a determination
678	that the taxable and exempt portions are inaccurately stated and
679	that the adjustment is applicable must be supported by
680	substantial competent evidence.
681	5. Each seller of services subject to sales tax pursuant
682	to this paragraph shall maintain a monthly log showing each
683	transaction for which sales tax was not collected because the
684	services meet the requirements of subparagraph 3. for out-of-
685	state use. The log must identify the purchaser's name, location
686	and mailing address, and federal employer identification number,
687	if a business, or the social security number, if an individual,
688	the service sold, the price of the service, the date of sale,
689	the reason for the exemption, and the sales invoice number. The
690	monthly log shall be maintained pursuant to the same
691	requirements and subject to the same penalties imposed for the
692	keeping of similar records pursuant to this chapter.
693	(j)1. Notwithstanding any other provision of this chapter,
694	there is hereby levied a tax on the sale, use, consumption, or
695	storage for use in this state of any coin or currency, whether
696	in circulation or not, when such coin or currency:
697	a. Is not legal tender;
698	b. If legal tender, is sold, exchanged, or traded at a
699	rate in excess of its face value; or
700	c. Is sold, exchanged, or traded at a rate based on its
701	precious metal content.
702	2. Such tax shall be at a rate of 7 6 percent of the price
703	at which the coin or currency is sold, exchanged, or traded,
704	except that, with respect to a coin or currency which is legal
705	tender of the United States and which is sold, exchanged, or
706	traded, such tax shall not be levied.
707	3. There are exempt from this tax exchanges of coins or
708	currency which are in general circulation in, and legal tender
709	of, one nation for coins or currency which are in general
710	circulation in, and legal tender of, another nation when
711	exchanged solely for use as legal tender and at an exchange rate
712	based on the relative value of each as a medium of exchange.
713	4. With respect to any transaction that involves the sale
714	of coins or currency taxable under this paragraph in which the
715	taxable amount represented by the sale of such coins or currency
716	exceeds $500, the entire amount represented by the sale of such
717	coins or currency is exempt from the tax imposed under this
718	paragraph. The dealer must maintain proper documentation, as
719	prescribed by rule of the department, to identify that portion
720	of a transaction which involves the sale of coins or currency
721	and is exempt under this subparagraph.
722	(k) At the rate of 7 6 percent of the sales price of each
723	gallon of diesel fuel not taxed under chapter 206 purchased for
724	use in a vessel.
725	(l) Florists located in this state are liable for sales
726	tax on sales to retail customers regardless of where or by whom
727	the items sold are to be delivered. Florists located in this
728	state are not liable for sales tax on payments received from
729	other florists for items delivered to customers in this state.
730	(m) Operators of game concessions or other concessionaires
731	who customarily award tangible personal property as prizes may,
732	in lieu of paying tax on the cost price of such property, pay
733	tax on 25 percent of the gross receipts from such concession
734	activity.
735	Section 5. Subsection (2) of section 212.0501, Florida
736	Statutes, is amended to read:
737	212.0501 Tax on diesel fuel for business purposes;
738	purchase, storage, and use.--
739	(2) Each person who purchases diesel fuel for consumption,
740	use, or storage by a trade or business shall register as a
741	dealer and remit a use tax, at the rate of 7 6 percent, on the
742	total cost price of diesel fuel consumed.
743	Section 6. Subsection (2) of section 212.0506, Florida
744	Statutes, is amended to read:
745	212.0506 Taxation of service warranties.--
746	(2) For exercising such privilege, a tax is levied on each
747	taxable transaction or incident, which tax is due and payable at
748	the rate of 7 6 percent on the total consideration received or
749	to be received by any person for issuing and delivering any
750	service warranty.
751	Section 7. Paragraph (a) of subsection (1) of section
752	212.06, Florida Statutes, is amended to read:
753	212.06 Sales, storage, use tax; collectible from dealers;
754	"dealer" defined; dealers to collect from purchasers;
755	legislative intent as to scope of tax.--
756	(1)(a) The aforesaid tax at the rate of 7 6 percent of the
757	retail sales price as of the moment of sale, 7 6 percent of the
758	cost price as of the moment of purchase, or 7 6 percent of the
759	cost price as of the moment of commingling with the general mass
760	of property in this state, as the case may be, shall be
761	collectible from all dealers as herein defined on the sale at
762	retail, the use, the consumption, the distribution, and the
763	storage for use or consumption in this state of tangible
764	personal property or services taxable under this chapter. The
765	full amount of the tax on a credit sale, installment sale, or
766	sale made on any kind of deferred payment plan shall be due at
767	the moment of the transaction in the same manner as on a cash
768	sale.
769	Section 8. Paragraph (c) of subsection (11) of section
770	212.08, Florida Statutes, is amended to read:
771	212.08 Sales, rental, use, consumption, distribution, and
772	storage tax; specified exemptions.--The sale at retail, the
773	rental, the use, the consumption, the distribution, and the
774	storage to be used or consumed in this state of the following
775	are hereby specifically exempt from the tax imposed by this
776	chapter.
777	(11) PARTIAL EXEMPTION; FLYABLE AIRCRAFT.--
778	(c) The maximum tax collectible under this subsection may
779	not exceed 7 6 percent of the sales price of such aircraft. No
780	Florida tax may be imposed on the sale of such aircraft if the
781	state in which the aircraft will be domiciled does not allow
782	Florida sales or use tax to be credited against its sales or use
783	tax. Furthermore, no tax may be imposed on the sale of such
784	aircraft if the state in which the aircraft will be domiciled
785	has enacted a sales and use tax exemption for flyable aircraft
786	or if the aircraft will be domiciled outside the United States.
787	Section 9. Subsections (9), (10), and (11) of section
788	212.12, Florida Statutes, are amended to read:
789	212.12 Dealer's credit for collecting tax; penalties for
790	noncompliance; powers of Department of Revenue in dealing with
791	delinquents; brackets applicable to taxable transactions;
792	records required.--
793	(9) Taxes imposed by this chapter upon the privilege of
794	the use, consumption, storage for consumption, or sale of
795	tangible personal property, admissions, license fees, rentals,
796	communication services, and upon the sale or use of services as
797	herein taxed shall be collected upon the basis of an addition of
798	the tax imposed by this chapter to the total price of such
799	admissions, license fees, rentals, communication or other
800	services, or sale price of such article or articles that are
801	purchased, sold, or leased at any one time by or to a customer
802	or buyer; the dealer, or person charged herein, is required to
803	pay a privilege tax in the amount of the tax imposed by this
804	chapter on the total of his or her gross sales of tangible
805	personal property, admissions, license fees, rentals, and
806	communication services or to collect a tax upon the sale or use
807	of services, and such person or dealer shall add the tax imposed
808	by this chapter to the price, license fee, rental, or
809	admissions, and communication or other services and collect the
810	total sum from the purchaser, admittee, licensee, lessee, or
811	consumer. The department shall make available in an electronic
812	format or otherwise the tax amounts and the following brackets
813	applicable to all transactions taxable at the rate of 7 6
814	percent:
815	(a) On single sales of less than 10 cents, no tax shall be
816	added.
817	(b) On single sales in amounts from 10 cents to 14 16
818	cents, both inclusive, 1 cent shall be added for taxes.
819	(c) On sales in amounts from 15 17 cents to 28 33 cents,
820	both inclusive, 2 cents shall be added for taxes.
821	(d) On sales in amounts from 29 34 cents to 42 50 cents,
822	both inclusive, 3 cents shall be added for taxes.
823	(e) On sales in amounts from 43 51 cents to 57 66 cents,
824	both inclusive, 4 cents shall be added for taxes.
825	(f) On sales in amounts from 58 67 cents to 71 83 cents,
826	both inclusive, 5 cents shall be added for taxes.
827	(g) On sales in amounts from 72 84 cents to 85 cents $1,
828	both inclusive, 6 cents shall be added for taxes.
829	(h) On sales in amounts from 86 cents to $1, both
830	inclusive, 7 cents shall be added for taxes.
831	(i)(h) On sales in amounts of more than $1, 7 6 percent
832	shall be charged upon each dollar of price, plus the appropriate
833	bracket charge upon any fractional part of a dollar.
834	(10) In counties which have adopted a discretionary sales
835	surtax at the rate of 1 percent, the department shall make
836	available in an electronic format or otherwise the tax amounts
837	and the following brackets applicable to all taxable
838	transactions that would otherwise have been transactions taxable
839	at the rate of 7 6 percent:
840	(a) On single sales of less than 10 cents, no tax shall be
841	added.
842	(b) On single sales in amounts from 10 cents to 12 14
843	cents, both inclusive, 1 cent shall be added for taxes.
844	(c) On sales in amounts from 13 15 cents to 25 28 cents,
845	both inclusive, 2 cents shall be added for taxes.
846	(d) On sales in amounts from 26 29 cents to 38 42 cents,
847	both inclusive, 3 cents shall be added for taxes.
848	(e) On sales in amounts from 39 43 cents to 51 57 cents,
849	both inclusive, 4 cents shall be added for taxes.
850	(f) On sales in amounts from 52 58 cents to 64 71 cents,
851	both inclusive, 5 cents shall be added for taxes.
852	(g) On sales in amounts from 65 72 cents to 77 85 cents,
853	both inclusive, 6 cents shall be added for taxes.
854	(h) On sales in amounts from 78 86 cents to 89 cents $1,
855	both inclusive, 7 cents shall be added for taxes.
856	(i) On sales in amounts from 90 cents to $1, both
857	inclusive, 8 cents shall be added for taxes.
858	(j)(i) On sales in amounts from $1 up to, and including,
859	the first $5,000 in price, 8 7 percent shall be charged upon
860	each dollar of price, plus the appropriate bracket charge upon
861	any fractional part of a dollar.
862	(k)(j) On sales in amounts of more than $5,000 in price, 8
863	7 percent shall be added upon the first $5,000 in price, and 7 6
864	percent shall be added upon each dollar of price in excess of
865	the first $5,000 in price, plus the bracket charges upon any
866	fractional part of a dollar as provided for in subsection (9).
867	(11) The department shall make available in an electronic
868	format or otherwise the tax amounts and brackets applicable to
869	all taxable transactions that occur in counties that have a
870	surtax at a rate other than 1 percent which transactions would
871	otherwise have been transactions taxable at the rate of 7 6
872	percent. Likewise, the department shall make available in an
873	electronic format or otherwise the tax amounts and brackets
874	applicable to transactions taxable at 8 7 percent pursuant to s.
875	212.05(1)(e) and on transactions which would otherwise have been
876	so taxable in counties which have adopted a discretionary sales
877	surtax.
878	Section 10. Subsection (6) of section 212.20, Florida
879	Statutes, is amended to read:
880	212.20 Funds collected, disposition; additional powers of
881	department; operational expense; refund of taxes adjudicated
882	unconstitutionally collected.--
883	(6) Distribution of all proceeds under this chapter and s.
884	202.18(1)(b) and (2)(b) shall be as follows:
885	(a) Proceeds from the convention development taxes
886	authorized under s. 212.0305 shall be reallocated to the
887	Convention Development Tax Clearing Trust Fund.
888	(b) Proceeds from discretionary sales surtaxes imposed
889	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
890	Discretionary Sales Surtax Clearing Trust Fund.
891	(c) Proceeds from the fees imposed under ss.
892	212.05(1)(h)3. and 212.18(3) shall remain with the General
893	Revenue Fund.
894	(d) One-seventh of the proceeds of all other taxes and
895	fees imposed pursuant to this chapter shall remain in the
896	General Revenue Fund and used exclusively to fund public
897	education in this state. It is the intent of the Legislature
898	that these funds be used for the purpose of avoiding and
899	reversing decreases in public education funding statewide.
900	Priority consideration for funding shall be given to any program
901	that was reduced or eliminated in fiscal year 2009-2010. This
902	paragraph expires July 1, 2013.
903	(e)(d) The proceeds of all other taxes and fees imposed
904	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
905	and (2)(b) shall be distributed as follows:
906	1. In any fiscal year, the greater of $500 million, minus
907	an amount equal to 4.6 percent of the proceeds of the taxes
908	collected pursuant to chapter 201, or 5.2 percent of all other
909	taxes and fees imposed pursuant to this chapter or remitted
910	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
911	monthly installments into the General Revenue Fund.
912	2. After the distribution under subparagraph 1., 8.814
913	percent of the amount remitted by a sales tax dealer located
914	within a participating county pursuant to s. 218.61 shall be
915	transferred into the Local Government Half-cent Sales Tax
916	Clearing Trust Fund. Beginning July 1, 2003, the amount to be
917	transferred shall be reduced by 0.1 percent, and the department
918	shall distribute this amount to the Public Employees Relations
919	Commission Trust Fund less $5,000 each month, which shall be
920	added to the amount calculated in subparagraph 3. and
921	distributed accordingly.
922	3. After the distribution under subparagraphs 1.and 2.,
923	0.095 percent shall be transferred to the Local Government Half-
924	cent Sales Tax Clearing Trust Fund and distributed pursuant to
925	s. 218.65.
926	4. After the distributions under subparagraphs 1., 2., and
927	3., 2.0440 percent of the available proceeds shall be
928	transferred monthly to the Revenue Sharing Trust Fund for
929	Counties pursuant to s. 218.215.
930	5. After the distributions under subparagraphs 1., 2., and
931	3., 1.3409 percent of the available proceeds shall be
932	transferred monthly to the Revenue Sharing Trust Fund for
933	Municipalities pursuant to s. 218.215. If the total revenue to
934	be distributed pursuant to this subparagraph is at least as
935	great as the amount due from the Revenue Sharing Trust Fund for
936	Municipalities and the former Municipal Financial Assistance
937	Trust Fund in state fiscal year 1999-2000, no municipality shall
938	receive less than the amount due from the Revenue Sharing Trust
939	Fund for Municipalities and the former Municipal Financial
940	Assistance Trust Fund in state fiscal year 1999-2000. If the
941	total proceeds to be distributed are less than the amount
942	received in combination from the Revenue Sharing Trust Fund for
943	Municipalities and the former Municipal Financial Assistance
944	Trust Fund in state fiscal year 1999-2000, each municipality
945	shall receive an amount proportionate to the amount it was due
946	in state fiscal year 1999-2000.
947	6. Of the remaining proceeds:
948	a. In each fiscal year, the sum of $29,915,500 shall be
949	divided into as many equal parts as there are counties in the
950	state, and one part shall be distributed to each county. The
951	distribution among the several counties must begin each fiscal
952	year on or before January 5th and continue monthly for a total
953	of 4 months. If a local or special law required that any moneys
954	accruing to a county in fiscal year 1999-2000 under the then-
955	existing provisions of s. 550.135 be paid directly to the
956	district school board, special district, or a municipal
957	government, such payment must continue until the local or
958	special law is amended or repealed. The state covenants with
959	holders of bonds or other instruments of indebtedness issued by
960	local governments, special districts, or district school boards
961	before July 1, 2000, that it is not the intent of this
962	subparagraph to adversely affect the rights of those holders or
963	relieve local governments, special districts, or district school
964	boards of the duty to meet their obligations as a result of
965	previous pledges or assignments or trusts entered into which
966	obligated funds received from the distribution to county
967	governments under then-existing s. 550.135. This distribution
968	specifically is in lieu of funds distributed under s. 550.135
969	before July 1, 2000.
970	b. The department shall distribute $166,667 monthly
971	pursuant to s. 288.1162 to each applicant that has been
972	certified as a "facility for a new professional sports
973	franchise" or a "facility for a retained professional sports
974	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
975	distributed monthly by the department to each applicant that has
976	been certified as a "facility for a retained spring training
977	franchise" pursuant to s. 288.1162; however, not more than
978	$416,670 may be distributed monthly in the aggregate to all
979	certified facilities for a retained spring training franchise.
980	Distributions must begin 60 days following such certification
981	and shall continue for not more than 30 years. This paragraph
982	may not be construed to allow an applicant certified pursuant to
983	s. 288.1162 to receive more in distributions than actually
984	expended by the applicant for the public purposes provided for
985	in s. 288.1162(6).
986	c. Beginning 30 days after notice by the Office of
987	Tourism, Trade, and Economic Development to the Department of
988	Revenue that an applicant has been certified as the professional
989	golf hall of fame pursuant to s. 288.1168 and is open to the
990	public, $166,667 shall be distributed monthly, for up to 300
991	months, to the applicant.
992	d. Beginning 30 days after notice by the Office of
993	Tourism, Trade, and Economic Development to the Department of
994	Revenue that the applicant has been certified as the
995	International Game Fish Association World Center facility
996	pursuant to s. 288.1169, and the facility is open to the public,
997	$83,333 shall be distributed monthly, for up to 168 months, to
998	the applicant. This distribution is subject to reduction
999	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
1000	made, after certification and before July 1, 2000.
1001	7. All other proceeds must remain in the General Revenue
1002	Fund.
1003	Section 11. Effective July 1, 2013, subsections (1), (3),
1004	and (6) of section 212.03, Florida Statutes, as amended by this
1005	act, are amended to read:
1006	212.03 Transient rentals tax; rate, procedure,
1007	enforcement, exemptions.--
1008	(1)(a) It is hereby declared to be the legislative intent
1009	that every person is exercising a taxable privilege who engages
1010	in the business of renting, leasing, letting, or granting a
1011	license to use any living quarters or sleeping or housekeeping
1012	accommodations in, from, or a part of, or in connection with any
1013	hotel, apartment house, roominghouse, tourist or trailer camp,
1014	mobile home park, recreational vehicle park, condominium, or
1015	timeshare resort. However, any person who rents, leases, lets,
1016	or grants a license to others to use, occupy, or enter upon any
1017	living quarters or sleeping or housekeeping accommodations in
1018	any apartment house, roominghouse, tourist camp, trailer camp,
1019	mobile home park, recreational vehicle park, condominium, or
1020	timeshare resort and who exclusively enters into a bona fide
1021	written agreement for continuous residence for longer than 6
1022	months in duration at such property is not exercising a taxable
1023	privilege. For the exercise of such taxable privilege, a tax is
1024	hereby levied in an amount equal to 6 7 percent of and on the
1025	total rental charged for such living quarters or sleeping or
1026	housekeeping accommodations by the person charging or collecting
1027	the rental. Such tax shall apply to hotels, apartment houses,
1028	roominghouses, tourist or trailer camps, mobile home parks,
1029	recreational vehicle parks, condominiums, or timeshare resorts,
1030	whether or not these facilities have dining rooms, cafes, or
1031	other places where meals or lunches are sold or served to
1032	guests.
1033	(b)1. Tax shall be due on the consideration paid for
1034	occupancy in the county pursuant to a regulated short-term
1035	product, as defined in s. 721.05, or occupancy in the county
1036	pursuant to a product that would be deemed a regulated short-
1037	term product if the agreement to purchase the short-term right
1038	was executed in this state. Such tax shall be collected on the
1039	last day of occupancy within the county unless such
1040	consideration is applied to the purchase of a timeshare estate.
1041	The occupancy of an accommodation of a timeshare resort pursuant
1042	to a timeshare plan, a multisite timeshare plan, or an exchange
1043	transaction in an exchange program, as defined in s. 721.05, by
1044	the owner of a timeshare interest or such owner's guest, which
1045	guest is not paying monetary consideration to the owner or to a
1046	third party for the benefit of the owner, is not a privilege
1047	subject to taxation under this section. A membership or
1048	transaction fee paid by a timeshare owner that does not provide
1049	the timeshare owner with the right to occupy any specific
1050	timeshare unit but merely provides the timeshare owner with the
1051	opportunity to exchange a timeshare interest through an exchange
1052	program is a service charge and not subject to taxation under
1053	this section.
1054	2. Consideration paid for the purchase of a timeshare
1055	license in a timeshare plan, as defined in s. 721.05, is rent
1056	subject to taxation under this section.
1057	(3) When rentals are received by way of property, goods,
1058	wares, merchandise, services, or other things of value, the tax
1059	shall be at the rate of 6 7 percent of the value of the
1060	property, goods, wares, merchandise, services, or other things
1061	of value.
1062	(6) It is the legislative intent that every person is
1063	engaging in a taxable privilege who leases or rents parking or
1064	storage spaces for motor vehicles in parking lots or garages,
1065	who leases or rents docking or storage spaces for boats in boat
1066	docks or marinas, or who leases or rents tie-down or storage
1067	space for aircraft at airports. For the exercise of this
1068	privilege, a tax is hereby levied at the rate of 6 7 percent on
1069	the total rental charged.
1070	Section 12. Effective July 1, 2013, paragraphs (c) and (d)
1071	of subsection (1) of section 212.031, Florida Statutes, as
1072	amended by this act, are amended to read:
1073	212.031 Tax on rental or license fee for use of real
1074	property.--
1075	(1)
1076	(c) For the exercise of such privilege, a tax is levied in
1077	an amount equal to 6 7 percent of and on the total rent or
1078	license fee charged for such real property by the person
1079	charging or collecting the rental or license fee. The total rent
1080	or license fee charged for such real property shall include
1081	payments for the granting of a privilege to use or occupy real
1082	property for any purpose and shall include base rent, percentage
1083	rents, or similar charges. Such charges shall be included in the
1084	total rent or license fee subject to tax under this section
1085	whether or not they can be attributed to the ability of the
1086	lessor's or licensor's property as used or operated to attract
1087	customers. Payments for intrinsically valuable personal property
1088	such as franchises, trademarks, service marks, logos, or patents
1089	are not subject to tax under this section. In the case of a
1090	contractual arrangement that provides for both payments taxable
1091	as total rent or license fee and payments not subject to tax,
1092	the tax shall be based on a reasonable allocation of such
1093	payments and shall not apply to that portion which is for the
1094	nontaxable payments.
1095	(d) When the rental or license fee of any such real
1096	property is paid by way of property, goods, wares, merchandise,
1097	services, or other thing of value, the tax shall be at the rate
1098	of 6 7 percent of the value of the property, goods, wares,
1099	merchandise, services, or other thing of value.
1100	Section 13. Effective July 1, 2013, paragraph (b) of
1101	subsection (1) and paragraph (a) of subsection (2) of section
1102	212.04, Florida Statutes, as amended by this act, are amended to
1103	read:
1104	212.04 Admissions tax; rate, procedure, enforcement.--
1105	(1)
1106	(b) For the exercise of such privilege, a tax is levied at
1107	the rate of 6 7 percent of sales price, or the actual value
1108	received from such admissions, which 6 7 percent shall be added
1109	to and collected with all such admissions from the purchaser
1110	thereof, and such tax shall be paid for the exercise of the
1111	privilege as defined in the preceding paragraph. Each ticket
1112	must show on its face the actual sales price of the admission,
1113	or each dealer selling the admission must prominently display at
1114	the box office or other place where the admission charge is made
1115	a notice disclosing the price of the admission, and the tax
1116	shall be computed and collected on the basis of the actual price
1117	of the admission charged by the dealer. The sale price or actual
1118	value of admission shall, for the purpose of this chapter, be
1119	that price remaining after deduction of federal taxes and state
1120	or locally imposed or authorized seat surcharges, taxes, or
1121	fees, if any, imposed upon such admission. The sale price or
1122	actual value does not include separately stated ticket service
1123	charges that are imposed by a facility ticket office or a
1124	ticketing service and added to a separately stated, established
1125	ticket price. The rate of tax on each admission shall be
1126	according to the brackets established by s. 212.12(9).
1127	(2)(a)1. No tax shall be levied on admissions to athletic
1128	or other events sponsored by elementary schools, junior high
1129	schools, middle schools, high schools, community colleges,
1130	public or private colleges and universities, deaf and blind
1131	schools, facilities of the youth services programs of the
1132	Department of Children and Family Services, and state
1133	correctional institutions when only student, faculty, or inmate
1134	talent is used. However, this exemption shall not apply to
1135	admission to athletic events sponsored by a state university,
1136	and the proceeds of the tax collected on such admissions shall
1137	be retained and used by each institution to support women's
1138	athletics as provided in s. 1006.71(2)(c).
1139	2.a. No tax shall be levied on dues, membership fees, and
1140	admission charges imposed by not-for-profit sponsoring
1141	organizations. To receive this exemption, the sponsoring
1142	organization must qualify as a not-for-profit entity under the
1143	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
1144	as amended.
1145	b. No tax shall be levied on admission charges to an event
1146	sponsored by a governmental entity, sports authority, or sports
1147	commission when held in a convention hall, exhibition hall,
1148	auditorium, stadium, theater, arena, civic center, performing
1149	arts center, or publicly owned recreational facility and when
1150	100 percent of the risk of success or failure lies with the
1151	sponsor of the event and 100 percent of the funds at risk for
1152	the event belong to the sponsor, and student or faculty talent
1153	is not exclusively used. As used in this sub-subparagraph, the
1154	terms "sports authority" and "sports commission" mean a
1155	nonprofit organization that is exempt from federal income tax
1156	under s. 501(c)(3) of the Internal Revenue Code and that
1157	contracts with a county or municipal government for the purpose
1158	of promoting and attracting sports-tourism events to the
1159	community with which it contracts. This sub-subparagraph is
1160	repealed July 1, 2009.
1161	3. No tax shall be levied on an admission paid by a
1162	student, or on the student's behalf, to any required place of
1163	sport or recreation if the student's participation in the sport
1164	or recreational activity is required as a part of a program or
1165	activity sponsored by, and under the jurisdiction of, the
1166	student's educational institution, provided his or her
1167	attendance is as a participant and not as a spectator.
1168	4. No tax shall be levied on admissions to the National
1169	Football League championship game, on admissions to any
1170	semifinal game or championship game of a national collegiate
1171	tournament, or on admissions to a Major League Baseball all-star
1172	game.
1173	5. A participation fee or sponsorship fee imposed by a
1174	governmental entity as described in s. 212.08(6) for an athletic
1175	or recreational program is exempt when the governmental entity
1176	by itself, or in conjunction with an organization exempt under
1177	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
1178	sponsors, administers, plans, supervises, directs, and controls
1179	the athletic or recreational program.
1180	6. Also exempt from the tax imposed by this section to the
1181	extent provided in this subparagraph are admissions to live
1182	theater, live opera, or live ballet productions in this state
1183	which are sponsored by an organization that has received a
1184	determination from the Internal Revenue Service that the
1185	organization is exempt from federal income tax under s.
1186	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
1187	the organization actively participates in planning and
1188	conducting the event, is responsible for the safety and success
1189	of the event, is organized for the purpose of sponsoring live
1190	theater, live opera, or live ballet productions in this state,
1191	has more than 10,000 subscribing members and has among the
1192	stated purposes in its charter the promotion of arts education
1193	in the communities which it serves, and will receive at least 20
1194	percent of the net profits, if any, of the events which the
1195	organization sponsors and will bear the risk of at least 20
1196	percent of the losses, if any, from the events which it sponsors
1197	if the organization employs other persons as agents to provide
1198	services in connection with a sponsored event. Prior to March 1
1199	of each year, such organization may apply to the department for
1200	a certificate of exemption for admissions to such events
1201	sponsored in this state by the organization during the
1202	immediately following state fiscal year. The application shall
1203	state the total dollar amount of admissions receipts collected
1204	by the organization or its agents from such events in this state
1205	sponsored by the organization or its agents in the year
1206	immediately preceding the year in which the organization applies
1207	for the exemption. Such organization shall receive the exemption
1208	only to the extent of $1.5 million multiplied by the ratio that
1209	such receipts bear to the total of such receipts of all
1210	organizations applying for the exemption in such year; however,
1211	in no event shall such exemption granted to any organization
1212	exceed 6 7 percent of such admissions receipts collected by the
1213	organization or its agents in the year immediately preceding the
1214	year in which the organization applies for the exemption. Each
1215	organization receiving the exemption shall report each month to
1216	the department the total admissions receipts collected from such
1217	events sponsored by the organization during the preceding month
1218	and shall remit to the department an amount equal to 6 7 percent
1219	of such receipts reduced by any amount remaining under the
1220	exemption. Tickets for such events sold by such organizations
1221	shall not reflect the tax otherwise imposed under this section.
1222	7. Also exempt from the tax imposed by this section are
1223	entry fees for participation in freshwater fishing tournaments.
1224	8. Also exempt from the tax imposed by this section are
1225	participation or entry fees charged to participants in a game,
1226	race, or other sport or recreational event if spectators are
1227	charged a taxable admission to such event.
1228	9. No tax shall be levied on admissions to any postseason
1229	collegiate football game sanctioned by the National Collegiate
1230	Athletic Association.
1231	Section 14. Effective July 1, 2013, subsection (1) of
1232	section 212.05, Florida Statutes, as amended by this act, is
1233	amended to read:
1234	212.05 Sales, storage, use tax.--It is hereby declared to
1235	be the legislative intent that every person is exercising a
1236	taxable privilege who engages in the business of selling
1237	tangible personal property at retail in this state, including
1238	the business of making mail order sales, or who rents or
1239	furnishes any of the things or services taxable under this
1240	chapter, or who stores for use or consumption in this state any
1241	item or article of tangible personal property as defined herein
1242	and who leases or rents such property within the state.
1243	(1) For the exercise of such privilege, a tax is levied on
1244	each taxable transaction or incident, which tax is due and
1245	payable as follows:
1246	(a)1.a. At the rate of 6 7 percent of the sales price of
1247	each item or article of tangible personal property when sold at
1248	retail in this state, computed on each taxable sale for the
1249	purpose of remitting the amount of tax due the state, and
1250	including each and every retail sale.
1251	b. Each occasional or isolated sale of an aircraft, boat,
1252	mobile home, or motor vehicle of a class or type which is
1253	required to be registered, licensed, titled, or documented in
1254	this state or by the United States Government shall be subject
1255	to tax at the rate provided in this paragraph. The department
1256	shall by rule adopt any nationally recognized publication for
1257	valuation of used motor vehicles as the reference price list for
1258	any used motor vehicle which is required to be licensed pursuant
1259	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
1260	party to an occasional or isolated sale of such a vehicle
1261	reports to the tax collector a sales price which is less than 80
1262	percent of the average loan price for the specified model and
1263	year of such vehicle as listed in the most recent reference
1264	price list, the tax levied under this paragraph shall be
1265	computed by the department on such average loan price unless the
1266	parties to the sale have provided to the tax collector an
1267	affidavit signed by each party, or other substantial proof,
1268	stating the actual sales price. Any party to such sale who
1269	reports a sales price less than the actual sales price is guilty
1270	of a misdemeanor of the first degree, punishable as provided in
1271	s. 775.082 or s. 775.083. The department shall collect or
1272	attempt to collect from such party any delinquent sales taxes.
1273	In addition, such party shall pay any tax due and any penalty
1274	and interest assessed plus a penalty equal to twice the amount
1275	of the additional tax owed. Notwithstanding any other provision
1276	of law, the Department of Revenue may waive or compromise any
1277	penalty imposed pursuant to this subparagraph.
1278	2. This paragraph does not apply to the sale of a boat or
1279	aircraft by or through a registered dealer under this chapter to
1280	a purchaser who, at the time of taking delivery, is a
1281	nonresident of this state, does not make his or her permanent
1282	place of abode in this state, and is not engaged in carrying on
1283	in this state any employment, trade, business, or profession in
1284	which the boat or aircraft will be used in this state, or is a
1285	corporation none of the officers or directors of which is a
1286	resident of, or makes his or her permanent place of abode in,
1287	this state, or is a noncorporate entity that has no individual
1288	vested with authority to participate in the management,
1289	direction, or control of the entity's affairs who is a resident
1290	of, or makes his or her permanent abode in, this state. For
1291	purposes of this exemption, either a registered dealer acting on
1292	his or her own behalf as seller, a registered dealer acting as
1293	broker on behalf of a seller, or a registered dealer acting as
1294	broker on behalf of the purchaser may be deemed to be the
1295	selling dealer. This exemption shall not be allowed unless:
1296	a. The purchaser removes a qualifying boat, as described
1297	in sub-subparagraph f., from the state within 90 days after the
1298	date of purchase or extension, or the purchaser removes a
1299	nonqualifying boat or an aircraft from this state within 10 days
1300	after the date of purchase or, when the boat or aircraft is
1301	repaired or altered, within 20 days after completion of the
1302	repairs or alterations;
1303	b. The purchaser, within 30 days from the date of
1304	departure, shall provide the department with written proof that
1305	the purchaser licensed, registered, titled, or documented the
1306	boat or aircraft outside the state. If such written proof is
1307	unavailable, within 30 days the purchaser shall provide proof
1308	that the purchaser applied for such license, title,
1309	registration, or documentation. The purchaser shall forward to
1310	the department proof of title, license, registration, or
1311	documentation upon receipt;
1312	c. The purchaser, within 10 days of removing the boat or
1313	aircraft from Florida, shall furnish the department with proof
1314	of removal in the form of receipts for fuel, dockage, slippage,
1315	tie-down, or hangaring from outside of Florida. The information
1316	so provided must clearly and specifically identify the boat or
1317	aircraft;
1318	d. The selling dealer, within 5 days of the date of sale,
1319	shall provide to the department a copy of the sales invoice,
1320	closing statement, bills of sale, and the original affidavit
1321	signed by the purchaser attesting that he or she has read the
1322	provisions of this section;
1323	e. The seller makes a copy of the affidavit a part of his
1324	or her record for as long as required by s. 213.35; and
1325	f. Unless the nonresident purchaser of a boat of 5 net
1326	tons of admeasurement or larger intends to remove the boat from
1327	this state within 10 days after the date of purchase or when the
1328	boat is repaired or altered, within 20 days after completion of
1329	the repairs or alterations, the nonresident purchaser shall
1330	apply to the selling dealer for a decal which authorizes 90 days
1331	after the date of purchase for removal of the boat. The
1332	nonresident purchaser of a qualifying boat may apply to the
1333	selling dealer within 60 days after the date of purchase for an
1334	extension decal that authorizes the boat to remain in this state
1335	for an additional 90 days, but not more than a total of 180
1336	days, before the nonresident purchaser is required to pay the
1337	tax imposed by this chapter. The department is authorized to
1338	issue decals in advance to dealers. The number of decals issued
1339	in advance to a dealer shall be consistent with the volume of
1340	the dealer's past sales of boats which qualify under this sub-
1341	subparagraph. The selling dealer or his or her agent shall mark
1342	and affix the decals to qualifying boats in the manner
1343	prescribed by the department, prior to delivery of the boat.
1344	(I) The department is hereby authorized to charge dealers
1345	a fee sufficient to recover the costs of decals issued, except
1346	the extension decal shall cost $425.
1347	(II) The proceeds from the sale of decals will be
1348	deposited into the administrative trust fund.
1349	(III) Decals shall display information to identify the
1350	boat as a qualifying boat under this sub-subparagraph,
1351	including, but not limited to, the decal's date of expiration.
1352	(IV) The department is authorized to require dealers who
1353	purchase decals to file reports with the department and may
1354	prescribe all necessary records by rule. All such records are
1355	subject to inspection by the department.
1356	(V) Any dealer or his or her agent who issues a decal
1357	falsely, fails to affix a decal, mismarks the expiration date of
1358	a decal, or fails to properly account for decals will be
1359	considered prima facie to have committed a fraudulent act to
1360	evade the tax and will be liable for payment of the tax plus a
1361	mandatory penalty of 200 percent of the tax, and shall be liable
1362	for fine and punishment as provided by law for a conviction of a
1363	misdemeanor of the first degree, as provided in s. 775.082 or s.
1364	775.083.
1365	(VI) Any nonresident purchaser of a boat who removes a
1366	decal prior to permanently removing the boat from the state, or
1367	defaces, changes, modifies, or alters a decal in a manner
1368	affecting its expiration date prior to its expiration, or who
1369	causes or allows the same to be done by another, will be
1370	considered prima facie to have committed a fraudulent act to
1371	evade the tax and will be liable for payment of the tax plus a
1372	mandatory penalty of 200 percent of the tax, and shall be liable
1373	for fine and punishment as provided by law for a conviction of a
1374	misdemeanor of the first degree, as provided in s. 775.082 or s.
1375	775.083.
1376	(VII) The department is authorized to adopt rules
1377	necessary to administer and enforce this subparagraph and to
1378	publish the necessary forms and instructions.
1379	(VIII) The department is hereby authorized to adopt
1380	emergency rules pursuant to s. 120.54(4) to administer and
1381	enforce the provisions of this subparagraph.
1382
1383	If the purchaser fails to remove the qualifying boat from this
1384	state within the maximum 180 days after purchase or a
1385	nonqualifying boat or an aircraft from this state within 10 days
1386	after purchase or, when the boat or aircraft is repaired or
1387	altered, within 20 days after completion of such repairs or
1388	alterations, or permits the boat or aircraft to return to this
1389	state within 6 months from the date of departure, or if the
1390	purchaser fails to furnish the department with any of the
1391	documentation required by this subparagraph within the
1392	prescribed time period, the purchaser shall be liable for use
1393	tax on the cost price of the boat or aircraft and, in addition
1394	thereto, payment of a penalty to the Department of Revenue equal
1395	to the tax payable. This penalty shall be in lieu of the penalty
1396	imposed by s. 212.12(2) and is mandatory and shall not be waived
1397	by the department. The maximum 180-day period following the sale
1398	of a qualifying boat tax-exempt to a nonresident may not be
1399	tolled for any reason. Notwithstanding other provisions of this
1400	paragraph to the contrary, an aircraft purchased in this state
1401	under the provisions of this paragraph may be returned to this
1402	state for repairs within 6 months after the date of its
1403	departure without being in violation of the law and without
1404	incurring liability for the payment of tax or penalty on the
1405	purchase price of the aircraft if the aircraft is removed from
1406	this state within 20 days after the completion of the repairs
1407	and if such removal can be demonstrated by invoices for fuel,
1408	tie-down, hangar charges issued by out-of-state vendors or
1409	suppliers, or similar documentation.
1410	(b) At the rate of 6 7 percent of the cost price of each
1411	item or article of tangible personal property when the same is
1412	not sold but is used, consumed, distributed, or stored for use
1413	or consumption in this state; however, for tangible property
1414	originally purchased exempt from tax for use exclusively for
1415	lease and which is converted to the owner's own use, tax may be
1416	paid on the fair market value of the property at the time of
1417	conversion. If the fair market value of the property cannot be
1418	determined, use tax at the time of conversion shall be based on
1419	the owner's acquisition cost. Under no circumstances may the
1420	aggregate amount of sales tax from leasing the property and use
1421	tax due at the time of conversion be less than the total sales
1422	tax that would have been due on the original acquisition cost
1423	paid by the owner.
1424	(c) At the rate of 6 7 percent of the gross proceeds
1425	derived from the lease or rental of tangible personal property,
1426	as defined herein; however, the following special provisions
1427	apply to the lease or rental of motor vehicles:
1428	1. When a motor vehicle is leased or rented for a period
1429	of less than 12 months:
1430	a. If the motor vehicle is rented in Florida, the entire
1431	amount of such rental is taxable, even if the vehicle is dropped
1432	off in another state.
1433	b. If the motor vehicle is rented in another state and
1434	dropped off in Florida, the rental is exempt from Florida tax.
1435	2. Except as provided in subparagraph 3., for the lease or
1436	rental of a motor vehicle for a period of not less than 12
1437	months, sales tax is due on the lease or rental payments if the
1438	vehicle is registered in this state; provided, however, that no
1439	tax shall be due if the taxpayer documents use of the motor
1440	vehicle outside this state and tax is being paid on the lease or
1441	rental payments in another state.
1442	3. The tax imposed by this chapter does not apply to the
1443	lease or rental of a commercial motor vehicle as defined in s.
1444	316.003(66)(a) to one lessee or rentee for a period of not less
1445	than 12 months when tax was paid on the purchase price of such
1446	vehicle by the lessor. To the extent tax was paid with respect
1447	to the purchase of such vehicle in another state, territory of
1448	the United States, or the District of Columbia, the Florida tax
1449	payable shall be reduced in accordance with the provisions of s.
1450	212.06(7). This subparagraph shall only be available when the
1451	lease or rental of such property is an established business or
1452	part of an established business or the same is incidental or
1453	germane to such business.
1454	(d) At the rate of 6 7 percent of the lease or rental
1455	price paid by a lessee or rentee, or contracted or agreed to be
1456	paid by a lessee or rentee, to the owner of the tangible
1457	personal property.
1458	(e)1. At the rate of 6 7 percent on charges for:
1459	a. Prepaid calling arrangements. The tax on charges for
1460	prepaid calling arrangements shall be collected at the time of
1461	sale and remitted by the selling dealer.
1462	(I) "Prepaid calling arrangement" means the separately
1463	stated retail sale by advance payment of communications services
1464	that consist exclusively of telephone calls originated by using
1465	an access number, authorization code, or other means that may be
1466	manually, electronically, or otherwise entered and that are sold
1467	in predetermined units or dollars whose number declines with use
1468	in a known amount.
1469	(II) If the sale or recharge of the prepaid calling
1470	arrangement does not take place at the dealer's place of
1471	business, it shall be deemed to take place at the customer's
1472	shipping address or, if no item is shipped, at the customer's
1473	address or the location associated with the customer's mobile
1474	telephone number.
1475	(III) The sale or recharge of a prepaid calling
1476	arrangement shall be treated as a sale of tangible personal
1477	property for purposes of this chapter, whether or not a tangible
1478	item evidencing such arrangement is furnished to the purchaser,
1479	and such sale within this state subjects the selling dealer to
1480	the jurisdiction of this state for purposes of this subsection.
1481	b. The installation of telecommunication and telegraphic
1482	equipment.
1483	c. Electrical power or energy, except that the tax rate
1484	for charges for electrical power or energy is 7 8 percent.
1485	2. The provisions of s. 212.17(3), regarding credit for
1486	tax paid on charges subsequently found to be worthless, shall be
1487	equally applicable to any tax paid under the provisions of this
1488	section on charges for prepaid calling arrangements,
1489	telecommunication or telegraph services, or electric power
1490	subsequently found to be uncollectible. The word "charges" in
1491	this paragraph does not include any excise or similar tax levied
1492	by the Federal Government, any political subdivision of the
1493	state, or any municipality upon the purchase, sale, or recharge
1494	of prepaid calling arrangements or upon the purchase or sale of
1495	telecommunication, television system program, or telegraph
1496	service or electric power, which tax is collected by the seller
1497	from the purchaser.
1498	(f) At the rate of 6 7 percent on the sale, rental, use,
1499	consumption, or storage for use in this state of machines and
1500	equipment, and parts and accessories therefor, used in
1501	manufacturing, processing, compounding, producing, mining, or
1502	quarrying personal property for sale or to be used in furnishing
1503	communications, transportation, or public utility services.
1504	(g)1. At the rate of 6 7 percent on the retail price of
1505	newspapers and magazines sold or used in Florida.
1506	2. Notwithstanding other provisions of this chapter,
1507	inserts of printed materials which are distributed with a
1508	newspaper or magazine are a component part of the newspaper or
1509	magazine, and neither the sale nor use of such inserts is
1510	subject to tax when:
1511	a. Printed by a newspaper or magazine publisher or
1512	commercial printer and distributed as a component part of a
1513	newspaper or magazine, which means that the items after being
1514	printed are delivered directly to a newspaper or magazine
1515	publisher by the printer for inclusion in editions of the
1516	distributed newspaper or magazine;
1517	b. Such publications are labeled as part of the designated
1518	newspaper or magazine publication into which they are to be
1519	inserted; and
1520	c. The purchaser of the insert presents a resale
1521	certificate to the vendor stating that the inserts are to be
1522	distributed as a component part of a newspaper or magazine.
1523	(h)1. A tax is imposed at the rate of 4 5 percent on the
1524	charges for the use of coin-operated amusement machines. The tax
1525	shall be calculated by dividing the gross receipts from such
1526	charges for the applicable reporting period by a divisor,
1527	determined as provided in this subparagraph, to compute gross
1528	taxable sales, and then subtracting gross taxable sales from
1529	gross receipts to arrive at the amount of tax due. For counties
1530	that do not impose a discretionary sales surtax, the divisor is
1531	equal to 1.04 1.05; for counties that impose a 0.5 percent
1532	discretionary sales surtax, the divisor is equal to 1.045 1.055;
1533	for counties that impose a 1 percent discretionary sales surtax,
1534	the divisor is equal to 1.050 1.060; and for counties that
1535	impose a 2 percent sales surtax, the divisor is equal to 1.060
1536	1.070. If a county imposes a discretionary sales surtax that is
1537	not listed in this subparagraph, the department shall make the
1538	applicable divisor available in an electronic format or
1539	otherwise. Additional divisors shall bear the same mathematical
1540	relationship to the next higher and next lower divisors as the
1541	new surtax rate bears to the next higher and next lower surtax
1542	rates for which divisors have been established. When a machine
1543	is activated by a slug, token, coupon, or any similar device
1544	which has been purchased, the tax is on the price paid by the
1545	user of the device for such device.
1546	2. As used in this paragraph, the term "operator" means
1547	any person who possesses a coin-operated amusement machine for
1548	the purpose of generating sales through that machine and who is
1549	responsible for removing the receipts from the machine.
1550	a. If the owner of the machine is also the operator of it,
1551	he or she shall be liable for payment of the tax without any
1552	deduction for rent or a license fee paid to a location owner for
1553	the use of any real property on which the machine is located.
1554	b. If the owner or lessee of the machine is also its
1555	operator, he or she shall be liable for payment of the tax on
1556	the purchase or lease of the machine, as well as the tax on
1557	sales generated through the machine.
1558	c. If the proprietor of the business where the machine is
1559	located does not own the machine, he or she shall be deemed to
1560	be the lessee and operator of the machine and is responsible for
1561	the payment of the tax on sales, unless such responsibility is
1562	otherwise provided for in a written agreement between him or her
1563	and the machine owner.
1564	3.a. An operator of a coin-operated amusement machine may
1565	not operate or cause to be operated in this state any such
1566	machine until the operator has registered with the department
1567	and has conspicuously displayed an identifying certificate
1568	issued by the department. The identifying certificate shall be
1569	issued by the department upon application from the operator. The
1570	identifying certificate shall include a unique number, and the
1571	certificate shall be permanently marked with the operator's
1572	name, the operator's sales tax number, and the maximum number of
1573	machines to be operated under the certificate. An identifying
1574	certificate shall not be transferred from one operator to
1575	another. The identifying certificate must be conspicuously
1576	displayed on the premises where the coin-operated amusement
1577	machines are being operated.
1578	b. The operator of the machine must obtain an identifying
1579	certificate before the machine is first operated in the state
1580	and by July 1 of each year thereafter. The annual fee for each
1581	certificate shall be based on the number of machines identified
1582	on the application times $30 and is due and payable upon
1583	application for the identifying device. The application shall
1584	contain the operator's name, sales tax number, business address
1585	where the machines are being operated, and the number of
1586	machines in operation at that place of business by the operator.
1587	No operator may operate more machines than are listed on the
1588	certificate. A new certificate is required if more machines are
1589	being operated at that location than are listed on the
1590	certificate. The fee for the new certificate shall be based on
1591	the number of additional machines identified on the application
1592	form times $30.
1593	c. A penalty of $250 per machine is imposed on the
1594	operator for failing to properly obtain and display the required
1595	identifying certificate. A penalty of $250 is imposed on the
1596	lessee of any machine placed in a place of business without a
1597	proper current identifying certificate. Such penalties shall
1598	apply in addition to all other applicable taxes, interest, and
1599	penalties.
1600	d. Operators of coin-operated amusement machines must
1601	obtain a separate sales and use tax certificate of registration
1602	for each county in which such machines are located. One sales
1603	and use tax certificate of registration is sufficient for all of
1604	the operator's machines within a single county.
1605	4. The provisions of this paragraph do not apply to coin-
1606	operated amusement machines owned and operated by churches or
1607	synagogues.
1608	5. In addition to any other penalties imposed by this
1609	chapter, a person who knowingly and willfully violates any
1610	provision of this paragraph commits a misdemeanor of the second
1611	degree, punishable as provided in s. 775.082 or s. 775.083.
1612	6. The department may adopt rules necessary to administer
1613	the provisions of this paragraph.
1614	(i)1. At the rate of 6 7 percent on charges for all:
1615	a. Detective, burglar protection, and other protection
1616	services (NAICS National Numbers 561611, 561612, 561613, and
1617	561621). Any law enforcement officer, as defined in s. 943.10,
1618	who is performing approved duties as determined by his or her
1619	local law enforcement agency in his or her capacity as a law
1620	enforcement officer, and who is subject to the direct and
1621	immediate command of his or her law enforcement agency, and in
1622	the law enforcement officer's uniform as authorized by his or
1623	her law enforcement agency, is performing law enforcement and
1624	public safety services and is not performing detective, burglar
1625	protection, or other protective services, if the law enforcement
1626	officer is performing his or her approved duties in a
1627	geographical area in which the law enforcement officer has
1628	arrest jurisdiction. Such law enforcement and public safety
1629	services are not subject to tax irrespective of whether the duty
1630	is characterized as "extra duty," "off-duty," or "secondary
1631	employment," and irrespective of whether the officer is paid
1632	directly or through the officer's agency by an outside source.
1633	The term "law enforcement officer" includes full-time or part-
1634	time law enforcement officers, and any auxiliary law enforcement
1635	officer, when such auxiliary law enforcement officer is working
1636	under the direct supervision of a full-time or part-time law
1637	enforcement officer.
1638	b. Nonresidential cleaning and nonresidential pest control
1639	services (NAICS National Numbers 561710 and 561720).
1640	2. As used in this paragraph, "NAICS" means those
1641	classifications contained in the North American Industry
1642	Classification System, as published in 2007 by the Office of
1643	Management and Budget, Executive Office of the President.
1644	3. Charges for detective, burglar protection, and other
1645	protection security services performed in this state but used
1646	outside this state are exempt from taxation. Charges for
1647	detective, burglar protection, and other protection security
1648	services performed outside this state and used in this state are
1649	subject to tax.
1650	4. If a transaction involves both the sale or use of a
1651	service taxable under this paragraph and the sale or use of a
1652	service or any other item not taxable under this chapter, the
1653	consideration paid must be separately identified and stated with
1654	respect to the taxable and exempt portions of the transaction or
1655	the entire transaction shall be presumed taxable. The burden
1656	shall be on the seller of the service or the purchaser of the
1657	service, whichever applicable, to overcome this presumption by
1658	providing documentary evidence as to which portion of the
1659	transaction is exempt from tax. The department is authorized to
1660	adjust the amount of consideration identified as the taxable and
1661	exempt portions of the transaction; however, a determination
1662	that the taxable and exempt portions are inaccurately stated and
1663	that the adjustment is applicable must be supported by
1664	substantial competent evidence.
1665	5. Each seller of services subject to sales tax pursuant
1666	to this paragraph shall maintain a monthly log showing each
1667	transaction for which sales tax was not collected because the
1668	services meet the requirements of subparagraph 3. for out-of-
1669	state use. The log must identify the purchaser's name, location
1670	and mailing address, and federal employer identification number,
1671	if a business, or the social security number, if an individual,
1672	the service sold, the price of the service, the date of sale,
1673	the reason for the exemption, and the sales invoice number. The
1674	monthly log shall be maintained pursuant to the same
1675	requirements and subject to the same penalties imposed for the
1676	keeping of similar records pursuant to this chapter.
1677	(j)1. Notwithstanding any other provision of this chapter,
1678	there is hereby levied a tax on the sale, use, consumption, or
1679	storage for use in this state of any coin or currency, whether
1680	in circulation or not, when such coin or currency:
1681	a. Is not legal tender;
1682	b. If legal tender, is sold, exchanged, or traded at a
1683	rate in excess of its face value; or
1684	c. Is sold, exchanged, or traded at a rate based on its
1685	precious metal content.
1686	2. Such tax shall be at a rate of 6 7 percent of the price
1687	at which the coin or currency is sold, exchanged, or traded,
1688	except that, with respect to a coin or currency which is legal
1689	tender of the United States and which is sold, exchanged, or
1690	traded, such tax shall not be levied.
1691	3. There are exempt from this tax exchanges of coins or
1692	currency which are in general circulation in, and legal tender
1693	of, one nation for coins or currency which are in general
1694	circulation in, and legal tender of, another nation when
1695	exchanged solely for use as legal tender and at an exchange rate
1696	based on the relative value of each as a medium of exchange.
1697	4. With respect to any transaction that involves the sale
1698	of coins or currency taxable under this paragraph in which the
1699	taxable amount represented by the sale of such coins or currency
1700	exceeds $500, the entire amount represented by the sale of such
1701	coins or currency is exempt from the tax imposed under this
1702	paragraph. The dealer must maintain proper documentation, as
1703	prescribed by rule of the department, to identify that portion
1704	of a transaction which involves the sale of coins or currency
1705	and is exempt under this subparagraph.
1706	(k) At the rate of 6 7 percent of the sales price of each
1707	gallon of diesel fuel not taxed under chapter 206 purchased for
1708	use in a vessel.
1709	(l) Florists located in this state are liable for sales
1710	tax on sales to retail customers regardless of where or by whom
1711	the items sold are to be delivered. Florists located in this
1712	state are not liable for sales tax on payments received from
1713	other florists for items delivered to customers in this state.
1714	(m) Operators of game concessions or other concessionaires
1715	who customarily award tangible personal property as prizes may,
1716	in lieu of paying tax on the cost price of such property, pay
1717	tax on 25 percent of the gross receipts from such concession
1718	activity.
1719	Section 15. Effective July 1, 2013, subsection (2) of
1720	section 212.0501, Florida Statutes, as amended by this act, is
1721	amended to read:
1722	212.0501 Tax on diesel fuel for business purposes;
1723	purchase, storage, and use.--
1724	(2) Each person who purchases diesel fuel for consumption,
1725	use, or storage by a trade or business shall register as a
1726	dealer and remit a use tax, at the rate of 6 7 percent, on the
1727	total cost price of diesel fuel consumed.
1728	Section 16. Effective July 1, 2013, subsection (2) of
1729	section 212.0506, Florida Statutes, as amended by this act, is
1730	amended to read:
1731	212.0506 Taxation of service warranties.--
1732	(2) For exercising such privilege, a tax is levied on each
1733	taxable transaction or incident, which tax is due and payable at
1734	the rate of 6 7 percent on the total consideration received or
1735	to be received by any person for issuing and delivering any
1736	service warranty.
1737	Section 17. Effective July 1, 2013, paragraph (a) of
1738	subsection (1) of section 212.06, Florida Statutes, as amended
1739	by this act, is amended to read:
1740	212.06 Sales, storage, use tax; collectible from dealers;
1741	"dealer" defined; dealers to collect from purchasers;
1742	legislative intent as to scope of tax.--
1743	(1)(a) The aforesaid tax at the rate of 6 7 percent of the
1744	retail sales price as of the moment of sale, 6 7 percent of the
1745	cost price as of the moment of purchase, or 6 7 percent of the
1746	cost price as of the moment of commingling with the general mass
1747	of property in this state, as the case may be, shall be
1748	collectible from all dealers as herein defined on the sale at
1749	retail, the use, the consumption, the distribution, and the
1750	storage for use or consumption in this state of tangible
1751	personal property or services taxable under this chapter. The
1752	full amount of the tax on a credit sale, installment sale, or
1753	sale made on any kind of deferred payment plan shall be due at
1754	the moment of the transaction in the same manner as on a cash
1755	sale.
1756	Section 18. Effective July 1, 2013, paragraph (c) of
1757	subsection (11) of section 212.08, Florida Statutes, as amended
1758	by this act, is amended to read:
1759	212.08 Sales, rental, use, consumption, distribution, and
1760	storage tax; specified exemptions.--The sale at retail, the
1761	rental, the use, the consumption, the distribution, and the
1762	storage to be used or consumed in this state of the following
1763	are hereby specifically exempt from the tax imposed by this
1764	chapter.
1765	(11) PARTIAL EXEMPTION; FLYABLE AIRCRAFT.--
1766	(c) The maximum tax collectible under this subsection may
1767	not exceed 6 7 percent of the sales price of such aircraft. No
1768	Florida tax may be imposed on the sale of such aircraft if the
1769	state in which the aircraft will be domiciled does not allow
1770	Florida sales or use tax to be credited against its sales or use
1771	tax. Furthermore, no tax may be imposed on the sale of such
1772	aircraft if the state in which the aircraft will be domiciled
1773	has enacted a sales and use tax exemption for flyable aircraft
1774	or if the aircraft will be domiciled outside the United States.
1775	Section 19. Effective July 1, 2013, subsections (9), (10),
1776	and (11) of section 212.12, Florida Statutes, as amended by this
1777	act, are amended to read:
1778	212.12 Dealer's credit for collecting tax; penalties for
1779	noncompliance; powers of Department of Revenue in dealing with
1780	delinquents; brackets applicable to taxable transactions;
1781	records required.--
1782	(9) Taxes imposed by this chapter upon the privilege of
1783	the use, consumption, storage for consumption, or sale of
1784	tangible personal property, admissions, license fees, rentals,
1785	communication services, and upon the sale or use of services as
1786	herein taxed shall be collected upon the basis of an addition of
1787	the tax imposed by this chapter to the total price of such
1788	admissions, license fees, rentals, communication or other
1789	services, or sale price of such article or articles that are
1790	purchased, sold, or leased at any one time by or to a customer
1791	or buyer; the dealer, or person charged herein, is required to
1792	pay a privilege tax in the amount of the tax imposed by this
1793	chapter on the total of his or her gross sales of tangible
1794	personal property, admissions, license fees, rentals, and
1795	communication services or to collect a tax upon the sale or use
1796	of services, and such person or dealer shall add the tax imposed
1797	by this chapter to the price, license fee, rental, or
1798	admissions, and communication or other services and collect the
1799	total sum from the purchaser, admittee, licensee, lessee, or
1800	consumer. The department shall make available in an electronic
1801	format or otherwise the tax amounts and the following brackets
1802	applicable to all transactions taxable at the rate of 6 7
1803	percent:
1804	(a) On single sales of less than 10 cents, no tax shall be
1805	added.
1806	(b) On single sales in amounts from 10 cents to 16 14
1807	cents, both inclusive, 1 cent shall be added for taxes.
1808	(c) On sales in amounts from 17 15 cents to 33 28 cents,
1809	both inclusive, 2 cents shall be added for taxes.
1810	(d) On sales in amounts from 34 29 cents to 50 42 cents,
1811	both inclusive, 3 cents shall be added for taxes.
1812	(e) On sales in amounts from 51 43 cents to 66 57 cents,
1813	both inclusive, 4 cents shall be added for taxes.
1814	(f) On sales in amounts from 67 58 cents to 83 71 cents,
1815	both inclusive, 5 cents shall be added for taxes.
1816	(g) On sales in amounts from 84 72 cents to $1 85 cents,
1817	both inclusive, 6 cents shall be added for taxes.
1818	(h) On sales in amounts from 86 cents to $1, both
1819	inclusive, 7 cents shall be added for taxes.
1820	(h)(i) On sales in amounts of more than $1, 6 7 percent
1821	shall be charged upon each dollar of price, plus the appropriate
1822	bracket charge upon any fractional part of a dollar.
1823	(10) In counties which have adopted a discretionary sales
1824	surtax at the rate of 1 percent, the department shall make
1825	available in an electronic format or otherwise the tax amounts
1826	and the following brackets applicable to all taxable
1827	transactions that would otherwise have been transactions taxable
1828	at the rate of 6 7 percent:
1829	(a) On single sales of less than 10 cents, no tax shall be
1830	added.
1831	(b) On single sales in amounts from 10 cents to 14 12
1832	cents, both inclusive, 1 cent shall be added for taxes.
1833	(c) On sales in amounts from 15 13 cents to 28 25 cents,
1834	both inclusive, 2 cents shall be added for taxes.
1835	(d) On sales in amounts from 29 26 cents to 42 38 cents,
1836	both inclusive, 3 cents shall be added for taxes.
1837	(e) On sales in amounts from 43 39 cents to 57 51 cents,
1838	both inclusive, 4 cents shall be added for taxes.
1839	(f) On sales in amounts from 58 52 cents to 71 64 cents,
1840	both inclusive, 5 cents shall be added for taxes.
1841	(g) On sales in amounts from 72 65 cents to 85 77 cents,
1842	both inclusive, 6 cents shall be added for taxes.
1843	(h) On sales in amounts from 86 78 cents to $1 89 cents,
1844	both inclusive, 7 cents shall be added for taxes.
1845	(i) On sales in amounts from 90 cents to $1, both
1846	inclusive, 8 cents shall be added for taxes.
1847	(i)(j) On sales in amounts from $1 up to, and including,
1848	the first $5,000 in price, 7 8 percent shall be charged upon
1849	each dollar of price, plus the appropriate bracket charge upon
1850	any fractional part of a dollar.
1851	(j)(k) On sales in amounts of more than $5,000 in price, 7
1852	8 percent shall be added upon the first $5,000 in price, and 6 7
1853	percent shall be added upon each dollar of price in excess of
1854	the first $5,000 in price, plus the bracket charges upon any
1855	fractional part of a dollar as provided for in subsection (9).
1856	(11) The department shall make available in an electronic
1857	format or otherwise the tax amounts and brackets applicable to
1858	all taxable transactions that occur in counties that have a
1859	surtax at a rate other than 1 percent which transactions would
1860	otherwise have been transactions taxable at the rate of 6 7
1861	percent. Likewise, the department shall make available in an
1862	electronic format or otherwise the tax amounts and brackets
1863	applicable to transactions taxable at 7 8 percent pursuant to s.
1864	212.05(1)(e) and on transactions which would otherwise have been
1865	so taxable in counties which have adopted a discretionary sales
1866	surtax.
1867	Section 20. Effective July 1, 2013, subsection (6) of
1868	section 212.20, Florida Statutes, as amended by this act, is
1869	amended to read:
1870	212.20 Funds collected, disposition; additional powers of
1871	department; operational expense; refund of taxes adjudicated
1872	unconstitutionally collected.--
1873	(6) Distribution of all proceeds under this chapter and s.
1874	202.18(1)(b) and (2)(b) shall be as follows:
1875	(a) Proceeds from the convention development taxes
1876	authorized under s. 212.0305 shall be reallocated to the
1877	Convention Development Tax Clearing Trust Fund.
1878	(b) Proceeds from discretionary sales surtaxes imposed
1879	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
1880	Discretionary Sales Surtax Clearing Trust Fund.
1881	(c) Proceeds from the fees imposed under ss.
1882	212.05(1)(h)3. and 212.18(3) shall remain with the General
1883	Revenue Fund.
1884	(d) One-seventh of the proceeds of all other taxes and
1885	fees imposed pursuant to this chapter shall remain in the
1886	General Revenue Fund and used exclusively to fund public
1887	education in this state. It is the intent of the Legislature
1888	that these funds be used for the purpose of avoiding and
1889	reversing decreases in public education funding statewide.
1890	Priority consideration for funding shall be given to any program
1891	that was reduced or eliminated in fiscal year 2009-2010. This
1892	paragraph expires July 1, 2013.
1893	(d)(e) The proceeds of all other taxes and fees imposed
1894	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
1895	and (2)(b) shall be distributed as follows:
1896	1. In any fiscal year, the greater of $500 million, minus
1897	an amount equal to 4.6 percent of the proceeds of the taxes
1898	collected pursuant to chapter 201, or 5.2 percent of all other
1899	taxes and fees imposed pursuant to this chapter or remitted
1900	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
1901	monthly installments into the General Revenue Fund.
1902	2. After the distribution under subparagraph 1., 8.814
1903	percent of the amount remitted by a sales tax dealer located
1904	within a participating county pursuant to s. 218.61 shall be
1905	transferred into the Local Government Half-cent Sales Tax
1906	Clearing Trust Fund. Beginning July 1, 2003, the amount to be
1907	transferred shall be reduced by 0.1 percent, and the department
1908	shall distribute this amount to the Public Employees Relations
1909	Commission Trust Fund less $5,000 each month, which shall be
1910	added to the amount calculated in subparagraph 3. and
1911	distributed accordingly.
1912	3. After the distribution under subparagraphs 1.and 2.,
1913	0.095 percent shall be transferred to the Local Government Half-
1914	cent Sales Tax Clearing Trust Fund and distributed pursuant to
1915	s. 218.65.
1916	4. After the distributions under subparagraphs 1., 2., and
1917	3., 2.0440 percent of the available proceeds shall be
1918	transferred monthly to the Revenue Sharing Trust Fund for
1919	Counties pursuant to s. 218.215.
1920	5. After the distributions under subparagraphs 1., 2., and
1921	3., 1.3409 percent of the available proceeds shall be
1922	transferred monthly to the Revenue Sharing Trust Fund for
1923	Municipalities pursuant to s. 218.215. If the total revenue to
1924	be distributed pursuant to this subparagraph is at least as
1925	great as the amount due from the Revenue Sharing Trust Fund for
1926	Municipalities and the former Municipal Financial Assistance
1927	Trust Fund in state fiscal year 1999-2000, no municipality shall
1928	receive less than the amount due from the Revenue Sharing Trust
1929	Fund for Municipalities and the former Municipal Financial
1930	Assistance Trust Fund in state fiscal year 1999-2000. If the
1931	total proceeds to be distributed are less than the amount
1932	received in combination from the Revenue Sharing Trust Fund for
1933	Municipalities and the former Municipal Financial Assistance
1934	Trust Fund in state fiscal year 1999-2000, each municipality
1935	shall receive an amount proportionate to the amount it was due
1936	in state fiscal year 1999-2000.
1937	6. Of the remaining proceeds:
1938	a. In each fiscal year, the sum of $29,915,500 shall be
1939	divided into as many equal parts as there are counties in the
1940	state, and one part shall be distributed to each county. The
1941	distribution among the several counties must begin each fiscal
1942	year on or before January 5th and continue monthly for a total
1943	of 4 months. If a local or special law required that any moneys
1944	accruing to a county in fiscal year 1999-2000 under the then-
1945	existing provisions of s. 550.135 be paid directly to the
1946	district school board, special district, or a municipal
1947	government, such payment must continue until the local or
1948	special law is amended or repealed. The state covenants with
1949	holders of bonds or other instruments of indebtedness issued by
1950	local governments, special districts, or district school boards
1951	before July 1, 2000, that it is not the intent of this
1952	subparagraph to adversely affect the rights of those holders or
1953	relieve local governments, special districts, or district school
1954	boards of the duty to meet their obligations as a result of
1955	previous pledges or assignments or trusts entered into which
1956	obligated funds received from the distribution to county
1957	governments under then-existing s. 550.135. This distribution
1958	specifically is in lieu of funds distributed under s. 550.135
1959	before July 1, 2000.
1960	b. The department shall distribute $166,667 monthly
1961	pursuant to s. 288.1162 to each applicant that has been
1962	certified as a "facility for a new professional sports
1963	franchise" or a "facility for a retained professional sports
1964	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
1965	distributed monthly by the department to each applicant that has
1966	been certified as a "facility for a retained spring training
1967	franchise" pursuant to s. 288.1162; however, not more than
1968	$416,670 may be distributed monthly in the aggregate to all
1969	certified facilities for a retained spring training franchise.
1970	Distributions must begin 60 days following such certification
1971	and shall continue for not more than 30 years. This paragraph
1972	may not be construed to allow an applicant certified pursuant to
1973	s. 288.1162 to receive more in distributions than actually
1974	expended by the applicant for the public purposes provided for
1975	in s. 288.1162(6).
1976	c. Beginning 30 days after notice by the Office of
1977	Tourism, Trade, and Economic Development to the Department of
1978	Revenue that an applicant has been certified as the professional
1979	golf hall of fame pursuant to s. 288.1168 and is open to the
1980	public, $166,667 shall be distributed monthly, for up to 300
1981	months, to the applicant.
1982	d. Beginning 30 days after notice by the Office of
1983	Tourism, Trade, and Economic Development to the Department of
1984	Revenue that the applicant has been certified as the
1985	International Game Fish Association World Center facility
1986	pursuant to s. 288.1169, and the facility is open to the public,
1987	$83,333 shall be distributed monthly, for up to 168 months, to
1988	the applicant. This distribution is subject to reduction
1989	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
1990	made, after certification and before July 1, 2000.
1991	7. All other proceeds must remain in the General Revenue
1992	Fund.
1993	Section 21. Paragraph (a) of subsection (5) of section
1994	11.45, Florida Statutes, is amended to read:
1995	11.45 Definitions; duties; authorities; reports; rules.--
1996	(5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
1997	(a) The Legislative Auditing Committee shall direct the
1998	Auditor General to make an audit of any municipality whenever
1999	petitioned to do so by at least 20 percent of the registered
2000	electors in the last general election of that municipality
2001	pursuant to this subsection. The supervisor of elections of the
2002	county in which the municipality is located shall certify
2003	whether or not the petition contains the signatures of at least
2004	20 percent of the registered electors of the municipality. After
2005	the completion of the audit, the Auditor General shall determine
2006	whether the municipality has the fiscal resources necessary to
2007	pay the cost of the audit. The municipality shall pay the cost
2008	of the audit within 90 days after the Auditor General's
2009	determination that the municipality has the available resources.
2010	If the municipality fails to pay the cost of the audit, the
2011	Department of Revenue shall, upon certification of the Auditor
2012	General, withhold from that portion of the distribution pursuant
2013	to s. 212.20(6)(e)(d)5. which is distributable to such
2014	municipality, a sum sufficient to pay the cost of the audit and
2015	shall deposit that sum into the General Revenue Fund of the
2016	state.
2017	Section 22. Paragraph (b) of subsection (2) of section
2018	202.18, Florida Statutes, is amended to read:
2019	202.18 Allocation and disposition of tax proceeds.--The
2020	proceeds of the communications services taxes remitted under
2021	this chapter shall be treated as follows:
2022	(2) The proceeds of the taxes remitted under s.
2023	202.12(1)(b) shall be divided as follows:
2024	(b) Sixty-three percent of the remainder shall be
2025	allocated to the state and distributed pursuant to s. 212.20(6),
2026	except that the proceeds allocated pursuant to s.
2027	212.20(6)(e)(d)2. shall be prorated to the participating
2028	counties in the same proportion as that month's collection of
2029	the taxes and fees imposed pursuant to chapter 212 and paragraph
2030	(1)(b).
2031	Section 23. Subsection (3) of section 218.245, Florida
2032	Statutes, is amended to read:
2033	218.245 Revenue sharing; apportionment.--
2034	(3) Revenues attributed to the increase in distribution to
2035	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
2036	212.20(6)(e)(d)5. from 1.0715 percent to 1.3409 percent provided
2037	in chapter 2003-402, Laws of Florida, shall be distributed to
2038	each eligible municipality and any unit of local government that
2039	is consolidated as provided by s. 9, Art. VIII of the State
2040	Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
2041	revised constitution, as follows: each eligible local
2042	government's allocation shall be based on the amount it received
2043	from the half-cent sales tax under s. 218.61 in the prior state
2044	fiscal year divided by the total receipts under s. 218.61 in the
2045	prior state fiscal year for all eligible local governments.
2046	However, for the purpose of calculating this distribution, the
2047	amount received from the half-cent sales tax under s. 218.61 in
2048	the prior state fiscal year by a unit of local government which
2049	is consolidated as provided by s. 9, Art. VIII of the State
2050	Constitution of 1885, as amended, and as preserved by s. 6(e),
2051	Art. VIII, of the Constitution as revised in 1968, shall be
2052	reduced by 50 percent for such local government and for the
2053	total receipts. For eligible municipalities that began
2054	participating in the allocation of half-cent sales tax under s.
2055	218.61 in the previous state fiscal year, their annual receipts
2056	shall be calculated by dividing their actual receipts by the
2057	number of months they participated, and the result multiplied by
2058	12.
2059	Section 24. Subsections (5), (6), and (7) of section
2060	218.65, Florida Statutes, are amended to read:
2061	218.65 Emergency distribution.--
2062	(5) At the beginning of each fiscal year, the Department
2063	of Revenue shall calculate a base allocation for each eligible
2064	county equal to the difference between the current per capita
2065	limitation times the county's population, minus prior year
2066	ordinary distributions to the county pursuant to ss.
2067	212.20(6)(e)(d)2., 218.61, and 218.62. If moneys deposited into
2068	the Local Government Half-cent Sales Tax Clearing Trust Fund
2069	pursuant to s. 212.20(6)(e)(d)3., excluding moneys appropriated
2070	for supplemental distributions pursuant to subsection (8), for
2071	the current year are less than or equal to the sum of the base
2072	allocations, each eligible county shall receive a share of the
2073	appropriated amount proportional to its base allocation. If the
2074	deposited amount exceeds the sum of the base allocations, each
2075	county shall receive its base allocation, and the excess
2076	appropriated amount, less any amounts distributed under
2077	subsection (6), shall be distributed equally on a per capita
2078	basis among the eligible counties.
2079	(6) If moneys deposited in the Local Government Half-cent
2080	Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(e)(d)3.
2081	exceed the amount necessary to provide the base allocation to
2082	each eligible county, the moneys in the trust fund may be used
2083	to provide a transitional distribution, as specified in this
2084	subsection, to certain counties whose population has increased.
2085	The transitional distribution shall be made available to each
2086	county that qualified for a distribution under subsection (2) in
2087	the prior year but does not, because of the requirements of
2088	paragraph (2)(a), qualify for a distribution in the current
2089	year. Beginning on July 1 of the year following the year in
2090	which the county no longer qualifies for a distribution under
2091	subsection (2), the county shall receive two-thirds of the
2092	amount received in the prior year, and beginning July 1 of the
2093	second year following the year in which the county no longer
2094	qualifies for a distribution under subsection (2), the county
2095	shall receive one-third of the amount it received in the last
2096	year it qualified for the distribution under subsection (2). If
2097	insufficient moneys are available in the Local Government Half-
2098	cent Sales Tax Clearing Trust Fund to fully provide such a
2099	transitional distribution to each county that meets the
2100	eligibility criteria in this section, each eligible county shall
2101	receive a share of the available moneys proportional to the
2102	amount it would have received had moneys been sufficient to
2103	fully provide such a transitional distribution to each eligible
2104	county.
2105	(7) There is hereby annually appropriated from the Local
2106	Government Half-cent Sales Tax Clearing Trust Fund the
2107	distribution provided in s. 212.20(6)(e)(d)3. to be used for
2108	emergency and supplemental distributions pursuant to this
2109	section.
2110	Section 25. Subsection (6) of section 288.1169, Florida
2111	Statutes, is amended to read:
2112	288.1169 International Game Fish Association World Center
2113	facility.--
2114	(6) The Department of Commerce must recertify every 10
2115	years that the facility is open, that the International Game
2116	Fish Association World Center continues to be the only
2117	international administrative headquarters, fishing museum, and
2118	Hall of Fame in the United States recognized by the
2119	International Game Fish Association, and that the project is
2120	meeting the minimum projections for attendance or sales tax
2121	revenues as required at the time of original certification. If
2122	the facility is not recertified during this 10-year review as
2123	meeting the minimum projections, then funding shall be abated
2124	until certification criteria are met. If the project fails to
2125	generate $1 million of annual revenues pursuant to paragraph
2126	(2)(e), the distribution of revenues pursuant to s.
2127	212.20(6)(e)6.d. 212.02(6)(d)6.d. shall be reduced to an amount
2128	equal to $83,333 multiplied by a fraction, the numerator of
2129	which is the actual revenues generated and the denominator of
2130	which is $1 million. Such reduction remains in effect until
2131	revenues generated by the project in a 12-month period equal or
2132	exceed $1 million.
2133	Section 26. Effective July 1, 2013, paragraph (a) of
2134	subsection (5) of section 11.45, Florida Statutes, as amended by
2135	this act, is amended to read:
2136	11.45 Definitions; duties; authorities; reports; rules.--
2137	(5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
2138	(a) The Legislative Auditing Committee shall direct the
2139	Auditor General to make an audit of any municipality whenever
2140	petitioned to do so by at least 20 percent of the registered
2141	electors in the last general election of that municipality
2142	pursuant to this subsection. The supervisor of elections of the
2143	county in which the municipality is located shall certify
2144	whether or not the petition contains the signatures of at least
2145	20 percent of the registered electors of the municipality. After
2146	the completion of the audit, the Auditor General shall determine
2147	whether the municipality has the fiscal resources necessary to
2148	pay the cost of the audit. The municipality shall pay the cost
2149	of the audit within 90 days after the Auditor General's
2150	determination that the municipality has the available resources.
2151	If the municipality fails to pay the cost of the audit, the
2152	Department of Revenue shall, upon certification of the Auditor
2153	General, withhold from that portion of the distribution pursuant
2154	to s. 212.20(6)(d)(e)5. which is distributable to such
2155	municipality, a sum sufficient to pay the cost of the audit and
2156	shall deposit that sum into the General Revenue Fund of the
2157	state.
2158	Section 27. Effective July 1, 2013, paragraph (b) of
2159	subsection (2) of section 202.18, Florida Statutes, as amended
2160	by this act, is amended to read:
2161	202.18 Allocation and disposition of tax proceeds.--The
2162	proceeds of the communications services taxes remitted under
2163	this chapter shall be treated as follows:
2164	(2) The proceeds of the taxes remitted under s.
2165	202.12(1)(b) shall be divided as follows:
2166	(b) Sixty-three percent of the remainder shall be
2167	allocated to the state and distributed pursuant to s. 212.20(6),
2168	except that the proceeds allocated pursuant to s.
2169	212.20(6)(d)(e)2. shall be prorated to the participating
2170	counties in the same proportion as that month's collection of
2171	the taxes and fees imposed pursuant to chapter 212 and paragraph
2172	(1)(b).
2173	Section 28. Effective July 1, 2013, subsection (3) of
2174	section 218.245, Florida Statutes, as amended by this act, is
2175	amended to read:
2176	218.245 Revenue sharing; apportionment.--
2177	(3) Revenues attributed to the increase in distribution to
2178	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
2179	212.20(6)(d)(e)5. from 1.0715 percent to 1.3409 percent provided
2180	in chapter 2003-402, Laws of Florida, shall be distributed to
2181	each eligible municipality and any unit of local government that
2182	is consolidated as provided by s. 9, Art. VIII of the State
2183	Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
2184	revised constitution, as follows: each eligible local
2185	government's allocation shall be based on the amount it received
2186	from the half-cent sales tax under s. 218.61 in the prior state
2187	fiscal year divided by the total receipts under s. 218.61 in the
2188	prior state fiscal year for all eligible local governments.
2189	However, for the purpose of calculating this distribution, the
2190	amount received from the half-cent sales tax under s. 218.61 in
2191	the prior state fiscal year by a unit of local government which
2192	is consolidated as provided by s. 9, Art. VIII of the State
2193	Constitution of 1885, as amended, and as preserved by s. 6(e),
2194	Art. VIII, of the Constitution as revised in 1968, shall be
2195	reduced by 50 percent for such local government and for the
2196	total receipts. For eligible municipalities that began
2197	participating in the allocation of half-cent sales tax under s.
2198	218.61 in the previous state fiscal year, their annual receipts
2199	shall be calculated by dividing their actual receipts by the
2200	number of months they participated, and the result multiplied by
2201	12.
2202	Section 29. Effective July 1, 2013, subsections (5), (6),
2203	and (7) of section 218.65, Florida Statutes, as amended by this
2204	act, are amended to read:
2205	218.65 Emergency distribution.--
2206	(5) At the beginning of each fiscal year, the Department
2207	of Revenue shall calculate a base allocation for each eligible
2208	county equal to the difference between the current per capita
2209	limitation times the county's population, minus prior year
2210	ordinary distributions to the county pursuant to ss.
2211	212.20(6)(d)(e)2., 218.61, and 218.62. If moneys deposited into
2212	the Local Government Half-cent Sales Tax Clearing Trust Fund
2213	pursuant to s. 212.20(6)(d)(e)3., excluding moneys appropriated
2214	for supplemental distributions pursuant to subsection (8), for
2215	the current year are less than or equal to the sum of the base
2216	allocations, each eligible county shall receive a share of the
2217	appropriated amount proportional to its base allocation. If the
2218	deposited amount exceeds the sum of the base allocations, each
2219	county shall receive its base allocation, and the excess
2220	appropriated amount, less any amounts distributed under
2221	subsection (6), shall be distributed equally on a per capita
2222	basis among the eligible counties.
2223	(6) If moneys deposited in the Local Government Half-cent
2224	Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)(e)3.
2225	exceed the amount necessary to provide the base allocation to
2226	each eligible county, the moneys in the trust fund may be used
2227	to provide a transitional distribution, as specified in this
2228	subsection, to certain counties whose population has increased.
2229	The transitional distribution shall be made available to each
2230	county that qualified for a distribution under subsection (2) in
2231	the prior year but does not, because of the requirements of
2232	paragraph (2)(a), qualify for a distribution in the current
2233	year. Beginning on July 1 of the year following the year in
2234	which the county no longer qualifies for a distribution under
2235	subsection (2), the county shall receive two-thirds of the
2236	amount received in the prior year, and beginning July 1 of the
2237	second year following the year in which the county no longer
2238	qualifies for a distribution under subsection (2), the county
2239	shall receive one-third of the amount it received in the last
2240	year it qualified for the distribution under subsection (2). If
2241	insufficient moneys are available in the Local Government Half-
2242	cent Sales Tax Clearing Trust Fund to fully provide such a
2243	transitional distribution to each county that meets the
2244	eligibility criteria in this section, each eligible county shall
2245	receive a share of the available moneys proportional to the
2246	amount it would have received had moneys been sufficient to
2247	fully provide such a transitional distribution to each eligible
2248	county.
2249	(7) There is hereby annually appropriated from the Local
2250	Government Half-cent Sales Tax Clearing Trust Fund the
2251	distribution provided in s. 212.20(6)(d)(e)3. to be used for
2252	emergency and supplemental distributions pursuant to this
2253	section.
2254	Section 30. Effective July 1, 2013, subsection (6) of
2255	section 288.1169, Florida Statutes, as amended by this act, is
2256	amended to read:
2257	288.1169 International Game Fish Association World Center
2258	facility.--
2259	(6) The Department of Commerce must recertify every 10
2260	years that the facility is open, that the International Game
2261	Fish Association World Center continues to be the only
2262	international administrative headquarters, fishing museum, and
2263	Hall of Fame in the United States recognized by the
2264	International Game Fish Association, and that the project is
2265	meeting the minimum projections for attendance or sales tax
2266	revenues as required at the time of original certification. If
2267	the facility is not recertified during this 10-year review as
2268	meeting the minimum projections, then funding shall be abated
2269	until certification criteria are met. If the project fails to
2270	generate $1 million of annual revenues pursuant to paragraph
2271	(2)(e), the distribution of revenues pursuant to s.
2272	212.20(6)(d)(e)6.d. shall be reduced to an amount equal to
2273	$83,333 multiplied by a fraction, the numerator of which is the
2274	actual revenues generated and the denominator of which is $1
2275	million. Such reduction remains in effect until revenues
2276	generated by the project in a 12-month period equal or exceed $1
2277	million.
2278	Section 31. Except as otherwise expressly provided in this
2279	act, this act shall take effect July 1, 2010.

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