Bill Text: FL S1262 | 2016 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Emergency Management

Spectrum: Slight Partisan Bill (? 3-1)

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

Download: Florida-2016-S1262-Comm_Sub.html

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       Florida Senate - 2016                      CS for CS for SB 1262
       
       
        
       By the Committees on Finance and Tax; and Military and Veterans
       Affairs, Space, and Domestic Security; and Senator Simpson
       
       593-03614-16                                          20161262c2
    1                        A bill to be entitled                      
    2         An act relating to emergency management; amending s.
    3         213.055, F.S.; defining terms; providing that out-of
    4         state businesses and employees who enter the state in
    5         response to a disaster or an emergency are excluded
    6         from certain registration and licensing requirements
    7         and taxes; specifying the obligations of an out-of
    8         state business or employee after the disaster-response
    9         period; amending s. 288.8013, F.S.; revising the
   10         source of the principal for the Recovery Fund
   11         administered by Triumph Gulf Coast, Inc.; providing
   12         that moneys accounting for the principal of the fund
   13         must be transferred to the Recovery Fund within a
   14         specified timeframe; providing an effective date.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. Section 213.055, Florida Statutes, is amended to
   19  read:
   20         213.055 Declared emergency; waiver or suspension of
   21  specified revenue laws and other requirements.—The following
   22  actions to waive or suspend a revenue law may be implemented
   23  only when the Governor has declared a state of emergency
   24  pursuant to s. 252.36.
   25         (1)(a) The Governor and Cabinet may grant refunds of state
   26  and local taxes on motor and diesel fuel donated during a
   27  declared state of emergency declared pursuant to s. 252.36 for
   28  official emergency use in cases in which the state solicits the
   29  donation. The refunds may be implemented by a vote of the
   30  majority of the Governor and Cabinet during a public meeting or
   31  by a majority jointly signing a written order.
   32         (b) The authorized refunds of state and local taxes on
   33  motor and diesel fuel apply to taxes imposed by chapter 206.
   34         (2) Notwithstanding any other provision of law, the
   35  executive director of the Department of Revenue may implement
   36  the following actions during a declared state of emergency
   37  declared pursuant to s. 252.36 for those revenue sources over
   38  which the department is granted administrative control pursuant
   39  to s. 213.05:
   40         (a) Extend the stipulated due date for tax returns and
   41  accompanying tax payments; and
   42         (b) Waive interest that accrues during the period of the
   43  state of emergency on taxes due prior to and during the period
   44  of the disaster.
   45         (3)(a) As used in this subsection, the term:
   46         1. “Disaster-response period” means:
   47         a. A period that begins 10 calendar days before the first
   48  day of a state of emergency declared pursuant to s. 252.36 and
   49  ends on the 60th calendar day after the end of the declared
   50  state of emergency; or
   51         b. A period that begins on the date that an out-of-state
   52  business enters this state in good faith under a mutual aid
   53  agreement and in anticipation of a disaster or an emergency,
   54  regardless of whether a state of emergency is declared, and ends
   55  on the date that the work is concluded, or 7 calendar days after
   56  the out-of-state business enters this state, whichever occurs
   57  first.
   58         2. “Emergency-related work” means repairing, renovating,
   59  installing, building, rendering services, or other business
   60  activities that relate to infrastructure that has been damaged,
   61  impaired, or destroyed by an event that has resulted in a
   62  declaration of a state of emergency; or rendering such services
   63  or performing such activities in anticipation of or in response
   64  to a disaster or an emergency, regardless of whether a state of
   65  emergency is declared.
   66         3. “Infrastructure” means public roads; public bridges;
   67  property and equipment owned or used by communication networks,
   68  electric generating systems, electric transmission and
   69  distribution systems, gas distribution systems, or water
   70  pipelines; and related support facilities that serve multiple
   71  persons which include, but are not limited to, buildings,
   72  offices, power and communication lines and poles, pipes,
   73  structures, and equipment.
   74         4. “Mutual aid agreement” means an agreement to which two
   75  or more business entities are parties and under which a public
   76  utility, municipally owned utility, electric cooperative, or
   77  joint agency owning, operating, or owning and operating
   78  infrastructure used for electric generation, transmission, or
   79  distribution in this state may request that an out-of-state
   80  business perform work in this state in anticipation of a
   81  disaster or an emergency.
   82         5. “Out-of-state business” means a business entity that:
   83         a. Does not have a presence in this state, except with
   84  respect to the performance of emergency-related work, and
   85  conducts no business in this state, and whose services are
   86  requested by a registered business or by a unit of state or
   87  local government for purposes of performing emergency-related
   88  work in this state; and
   89         b. Is not registered and does not have tax filings or
   90  presence sufficient to require the collection or payment of a
   91  tax in this state during the tax year immediately before the
   92  disaster-response period. The term also includes a business
   93  entity that is affiliated with a registered business solely
   94  through common ownership.
   95         6. “Out-of-state employee” means an employee who does not
   96  work in this state, except for emergency-related work on
   97  infrastructure during a disaster-response period.
   98         7. “Registered business” means a business entity that is
   99  registered to do business in this state before the disaster
  100  response period begins.
  101         (b)1. Notwithstanding any other law, an out-of-state
  102  business that is conducting operations within this state during
  103  a disaster-response period solely for purposes of performing
  104  emergency-related work or pursuant to a mutual aid agreement is
  105  not considered to have established a level of presence that
  106  would require that business to register, file, and remit state
  107  or local taxes or fees or require that business to be subject to
  108  any registration, licensing, or filing requirements in this
  109  state. For purposes of any state or local tax on or measured, in
  110  whole or in part, by net or gross income or receipts, the
  111  activity of the out-of-state business conducted in this state
  112  during the disaster-response period must be disregarded with
  113  respect to any filing requirements for such tax, including the
  114  filing required for a consolidated group of which the out-of-
  115  state business may be a part. This includes the following:
  116         a. Reemployment assistance taxes.
  117         b. State or local professional or occupational licensing
  118  requirements or related fees.
  119         c. Local business taxes.
  120         d. Taxes on the operation of commercial motor vehicles.
  121         e. Corporate income tax.
  122         f. Tangible personal property tax and use tax on equipment
  123  that is brought into the state by the out-of-state business,
  124  used by the out-of-state business only to perform emergency
  125  related work during the disaster-response period, and removed
  126  from the state by the out-of-state business following the
  127  disaster-response period.
  128         2. Notwithstanding any other law, an out-of-state employee
  129  whose only employment in this state is for the performance of
  130  emergency-related work or pursuant to a mutual aid agreement
  131  during a disaster-response period is not required to comply with
  132  state or local occupational licensing requirements or related
  133  fees.
  134         (c) An out-of-state business or out-of-state employee who
  135  remains in this state after the disaster-response period is not
  136  entitled to the privileges provided in this subsection for
  137  activities performed after the disaster-response period ends and
  138  is subject to the state’s normal standards for establishing
  139  presence or residency or for doing business in the state.
  140         Section 2. Subsection (2) of section 288.8013, Florida
  141  Statutes, is amended to read:
  142         288.8013 Triumph Gulf Coast, Inc.; Recovery Fund; creation;
  143  investment.—
  144         (2) Triumph Gulf Coast, Inc., must create and administer
  145  the Recovery Fund for the benefit of the disproportionately
  146  affected counties. The principal of the fund shall derive from
  147  75 percent of all funds received by the state pursuant to the
  148  September 2015 settlement agreement between the gulf states and
  149  the BP entities with respect to economic and other claims
  150  arising from the Deepwater Horizon oil spill recovered by the
  151  Attorney General for economic damage to the state resulting from
  152  the Deepwater Horizon disaster, after payment of reasonable and
  153  necessary attorney fees, costs, and expenses, including such
  154  attorney fees, costs, and expenses pursuant to s. 16.0155.
  155  Moneys that account for the principal of the Recovery Fund shall
  156  be transferred to the Recovery Fund no later than 30 days after
  157  they are received.
  158         Section 3. This act shall take effect upon becoming a law.