Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 7062
       
       
       
       
       
       
                                Ì978906LÎ978906                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Appropriations (Ingoglia) recommended the
       following:
       
    1         Senate Substitute for Amendment (928628) (with title
    2  amendment)
    3  
    4         Delete lines 240 - 1321
    5  and insert:
    6         Section 2. Paragraph (c) of subsection (5) of section
    7  125.0104, Florida Statutes, is amended, and paragraph (e) is
    8  added to subsection (6) of that section, to read:
    9         125.0104 Tourist development tax; procedure for levying;
   10  authorized uses; referendum; enforcement.—
   11         (5) AUTHORIZED USES OF REVENUE.—
   12         (c) A county located adjacent to the Gulf of Mexico or the
   13  Atlantic Ocean, except a county that receives revenue from taxes
   14  levied pursuant to s. 125.0108, which meets the following
   15  criteria may use up to 10 percent of the tax revenue received
   16  pursuant to this section to reimburse expenses incurred in
   17  providing public safety services, including emergency medical
   18  services as defined in s. 401.107(3), and law enforcement
   19  services, which are needed to address impacts related to
   20  increased tourism and visitors to an area. However, if taxes
   21  collected pursuant to this section are used to reimburse
   22  emergency medical services or public safety services for tourism
   23  or special events, the governing board of a county or
   24  municipality may not use such taxes to supplant the normal
   25  operating expenses of an emergency medical services department,
   26  a fire department, a sheriff’s office, or a police department.
   27  To receive reimbursement, the county must:
   28         1.a. Generate a minimum of $10 million in annual proceeds
   29  from any tax, or any combination of taxes, authorized to be
   30  levied pursuant to this section;
   31         b.2. Have at least three municipalities; and
   32         c.3. Have an estimated population of less than 275,000
   33  225,000, according to the most recent population estimate
   34  prepared pursuant to s. 186.901, excluding the inmate
   35  population; or
   36         2.Be a fiscally constrained county as described in s.
   37  218.67(1).
   38  
   39  The board of county commissioners must by majority vote approve
   40  reimbursement made pursuant to this paragraph upon receipt of a
   41  recommendation from the tourist development council.
   42         (6) REFERENDUM.—
   43         (e) A referendum to reenact an expiring tourist development
   44  tax must be held at a general election occurring within the 48
   45  month period immediately preceding the effective date of the
   46  reenacted tax, and the referendum may appear on the ballot only
   47  once within the 48-month period.
   48         Section 3. Subsection (5) of section 125.0108, Florida
   49  Statutes, is amended to read:
   50         125.0108 Areas of critical state concern; tourist impact
   51  tax.—
   52         (5) The tourist impact tax authorized by this section shall
   53  take effect only upon express approval by a majority vote of
   54  those qualified electors in the area or areas of critical state
   55  concern in the county seeking to levy such tax, voting in a
   56  referendum to be held in conjunction with a general election, as
   57  defined in s. 97.021. However, if the area or areas of critical
   58  state concern are greater than 50 percent of the land area of
   59  the county and the tax is to be imposed throughout the entire
   60  county, the tax shall take effect only upon express approval of
   61  a majority of the qualified electors of the county voting in
   62  such a referendum. A referendum to reenact an expiring tourist
   63  impact tax must be held at a general election occurring within
   64  the 48-month period immediately preceding the effective date of
   65  the reenacted tax, and the referendum may appear on the ballot
   66  only once within the 48-month period.
   67         Section 4. Subsection (1) of section 125.901, Florida
   68  Statutes, is amended to read:
   69         125.901 Children’s services; independent special district;
   70  council; powers, duties, and functions; public records
   71  exemption.—
   72         (1) Each county may by ordinance create an independent
   73  special district, as defined in ss. 189.012 and 200.001(8)(e),
   74  to provide funding for children’s services throughout the county
   75  in accordance with this section. The boundaries of such district
   76  shall be coterminous with the boundaries of the county. The
   77  county governing body shall obtain approval at a general
   78  election, as defined in s. 97.021, by a majority vote of those
   79  electors voting on the question, to annually levy ad valorem
   80  taxes which shall not exceed the maximum millage rate authorized
   81  by this section. Any district created pursuant to the provisions
   82  of this subsection shall be required to levy and fix millage
   83  subject to the provisions of s. 200.065. Once such millage is
   84  approved by the electorate, the district shall not be required
   85  to seek approval of the electorate in future years to levy the
   86  previously approved millage. However, a referendum to increase
   87  the millage rate previously approved by the electors must be
   88  held at a general election, and the referendum may be held only
   89  once during the 48-month period preceding the effective date of
   90  the increased millage.
   91         (a) The governing body of the district shall be a council
   92  on children’s services, which may also be known as a juvenile
   93  welfare board or similar name as established in the ordinance by
   94  the county governing body. Such council shall consist of 10
   95  members, including the superintendent of schools; a local school
   96  board member; the district administrator from the appropriate
   97  district of the Department of Children and Families, or his or
   98  her designee who is a member of the Senior Management Service or
   99  of the Selected Exempt Service; one member of the county
  100  governing body; and the judge assigned to juvenile cases who
  101  shall sit as a voting member of the board, except that said
  102  judge shall not vote or participate in the setting of ad valorem
  103  taxes under this section. If there is more than one judge
  104  assigned to juvenile cases in a county, the chief judge shall
  105  designate one of said juvenile judges to serve on the board. The
  106  remaining five members shall be appointed by the Governor, and
  107  shall, to the extent possible, represent the demographic
  108  diversity of the population of the county. After soliciting
  109  recommendations from the public, the county governing body shall
  110  submit to the Governor the names of at least three persons for
  111  each vacancy occurring among the five members appointed by the
  112  Governor, and the Governor shall appoint members to the council
  113  from the candidates nominated by the county governing body. The
  114  Governor shall make a selection within a 45-day period or
  115  request a new list of candidates. All members appointed by the
  116  Governor shall have been residents of the county for the
  117  previous 24-month period. Such members shall be appointed for 4
  118  year terms, except that the length of the terms of the initial
  119  appointees shall be adjusted to stagger the terms. The Governor
  120  may remove a member for cause or upon the written petition of
  121  the county governing body. If any of the members of the council
  122  required to be appointed by the Governor under the provisions of
  123  this subsection shall resign, die, or be removed from office,
  124  the vacancy thereby created shall, as soon as practicable, be
  125  filled by appointment by the Governor, using the same method as
  126  the original appointment, and such appointment to fill a vacancy
  127  shall be for the unexpired term of the person who resigns, dies,
  128  or is removed from office.
  129         (b) However, any county as defined in s. 125.011(1) may
  130  instead have a governing body consisting of 33 members,
  131  including the superintendent of schools, or his or her designee;
  132  two representatives of public postsecondary education
  133  institutions located in the county; the county manager or the
  134  equivalent county officer; the district administrator from the
  135  appropriate district of the Department of Children and Families,
  136  or the administrator’s designee who is a member of the Senior
  137  Management Service or the Selected Exempt Service; the director
  138  of the county health department or the director’s designee; the
  139  state attorney for the county or the state attorney’s designee;
  140  the chief judge assigned to juvenile cases, or another juvenile
  141  judge who is the chief judge’s designee and who shall sit as a
  142  voting member of the board, except that the judge may not vote
  143  or participate in setting ad valorem taxes under this section;
  144  an individual who is selected by the board of the local United
  145  Way or its equivalent; a member of a locally recognized faith
  146  based coalition, selected by that coalition; a member of the
  147  local chamber of commerce, selected by that chamber or, if more
  148  than one chamber exists within the county, a person selected by
  149  a coalition of the local chambers; a member of the early
  150  learning coalition, selected by that coalition; a representative
  151  of a labor organization or union active in the county; a member
  152  of a local alliance or coalition engaged in cross-system
  153  planning for health and social service delivery in the county,
  154  selected by that alliance or coalition; a member of the local
  155  Parent-Teachers Association/Parent-Teacher-Student Association,
  156  selected by that association; a youth representative selected by
  157  the local school system’s student government; a local school
  158  board member appointed by the chair of the school board; the
  159  mayor of the county or the mayor’s designee; one member of the
  160  county governing body, appointed by the chair of that body; a
  161  member of the state Legislature who represents residents of the
  162  county, selected by the chair of the local legislative
  163  delegation; an elected official representing the residents of a
  164  municipality in the county, selected by the county municipal
  165  league; and 4 members-at-large, appointed to the council by the
  166  majority of sitting council members. The remaining 7 members
  167  shall be appointed by the Governor in accordance with procedures
  168  set forth in paragraph (a), except that the Governor may remove
  169  a member for cause or upon the written petition of the council.
  170  Appointments by the Governor must, to the extent reasonably
  171  possible, represent the geographic and demographic diversity of
  172  the population of the county. Members who are appointed to the
  173  council by reason of their position are not subject to the
  174  length of terms and limits on consecutive terms as provided in
  175  this section. The remaining appointed members of the governing
  176  body shall be appointed to serve 2-year terms, except that those
  177  members appointed by the Governor shall be appointed to serve 4
  178  year terms, and the youth representative and the legislative
  179  delegate shall be appointed to serve 1-year terms. A member may
  180  be reappointed; however, a member may not serve for more than
  181  three consecutive terms. A member is eligible to be appointed
  182  again after a 2-year hiatus from the council.
  183         (c) This subsection does not prohibit a county from
  184  exercising such power as is provided by general or special law
  185  to provide children’s services or to create a special district
  186  to provide such services.
  187         Section 5. Subsection (10) of section 212.055, Florida
  188  Statutes, is amended to read:
  189         212.055 Discretionary sales surtaxes; legislative intent;
  190  authorization and use of proceeds.—It is the legislative intent
  191  that any authorization for imposition of a discretionary sales
  192  surtax shall be published in the Florida Statutes as a
  193  subsection of this section, irrespective of the duration of the
  194  levy. Each enactment shall specify the types of counties
  195  authorized to levy; the rate or rates which may be imposed; the
  196  maximum length of time the surtax may be imposed, if any; the
  197  procedure which must be followed to secure voter approval, if
  198  required; the purpose for which the proceeds may be expended;
  199  and such other requirements as the Legislature may provide.
  200  Taxable transactions and administrative procedures shall be as
  201  provided in s. 212.054.
  202         (10) DATES FOR REFERENDA.—A referendum to adopt, or amend,
  203  or reenact a local government discretionary sales surtax under
  204  this section must be held at a general election as defined in s.
  205  97.021. A referendum to reenact an expiring surtax must be held
  206  at a general election occurring within the 48-month period
  207  immediately preceding the effective date of the reenacted
  208  surtax. Such a referendum may appear on the ballot only once
  209  within the 48-month period.
  210         Section 6. Paragraph (a) of subsection (4) of section
  211  336.021, Florida Statutes, is amended to read:
  212         336.021 County transportation system; levy of ninth-cent
  213  fuel tax on motor fuel and diesel fuel.—
  214         (4)(a)1. A certified copy of the ordinance proposing to
  215  levy the tax pursuant to referendum shall be furnished by the
  216  county to the department within 10 days after approval of such
  217  ordinance.
  218         2. A referendum to adopt, amend, or reenact a tax under
  219  this subsection must shall be held only at a general election,
  220  as defined in s. 97.021. A referendum to reenact an expiring tax
  221  must be held at a general election occurring within the 48-month
  222  period immediately preceding the effective date of the reenacted
  223  tax, and the referendum may appear on the ballot only once
  224  within the 48-month period.
  225         3. The county levying the tax pursuant to referendum shall
  226  notify the department within 10 days after the passage of the
  227  referendum of such passage and of the time period during which
  228  the tax will be levied. The failure to furnish the certified
  229  copy will not invalidate the passage of the ordinance.
  230         Section 7. Paragraph (b) of subsection (1) and paragraph
  231  (b) of subsection (3) of section 336.025, Florida Statutes, are
  232  amended to read:
  233         336.025 County transportation system; levy of local option
  234  fuel tax on motor fuel and diesel fuel.—
  235         (1)
  236         (b) In addition to other taxes allowed by law, there may be
  237  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
  238  4-cent, or 5-cent local option fuel tax upon every gallon of
  239  motor fuel sold in a county and taxed under the provisions of
  240  part I of chapter 206. The tax shall be levied by an ordinance
  241  adopted by a majority plus one vote of the membership of the
  242  governing body of the county or by referendum. A referendum to
  243  adopt, amend, or reenact a tax under this subsection must shall
  244  be held only at a general election, as defined in s. 97.021. A
  245  referendum to reenact an expiring tax must be held at a general
  246  election occurring within the 48-month period immediately
  247  preceding the effective date of the reenacted tax, and the
  248  referendum may appear on the ballot only once within the 48
  249  month period.
  250         1. All impositions and rate changes of the tax shall be
  251  levied before October 1, to be effective January 1 of the
  252  following year. However, levies of the tax which were in effect
  253  on July 1, 2002, and which expire on August 31 of any year may
  254  be reimposed at the current authorized rate provided the tax is
  255  levied before July 1 and is effective September 1 of the year of
  256  expiration.
  257         2. The county may, prior to levy of the tax, establish by
  258  interlocal agreement with one or more municipalities located
  259  therein, representing a majority of the population of the
  260  incorporated area within the county, a distribution formula for
  261  dividing the entire proceeds of the tax among county government
  262  and all eligible municipalities within the county. If no
  263  interlocal agreement is adopted before the effective date of the
  264  tax, tax revenues shall be distributed pursuant to the
  265  provisions of subsection (4). If no interlocal agreement exists,
  266  a new interlocal agreement may be established prior to June 1 of
  267  any year pursuant to this subparagraph. However, any interlocal
  268  agreement agreed to under this subparagraph after the initial
  269  levy of the tax or change in the tax rate authorized in this
  270  section shall under no circumstances materially or adversely
  271  affect the rights of holders of outstanding bonds which are
  272  backed by taxes authorized by this paragraph, and the amounts
  273  distributed to the county government and each municipality shall
  274  not be reduced below the amount necessary for the payment of
  275  principal and interest and reserves for principal and interest
  276  as required under the covenants of any bond resolution
  277  outstanding on the date of establishment of the new interlocal
  278  agreement.
  279         3. County and municipal governments shall use moneys
  280  received pursuant to this paragraph for transportation
  281  expenditures needed to meet the requirements of the capital
  282  improvements element of an adopted comprehensive plan or for
  283  expenditures needed to meet immediate local transportation
  284  problems and for other transportation-related expenditures that
  285  are critical for building comprehensive roadway networks by
  286  local governments. For purposes of this paragraph, expenditures
  287  for the construction of new roads, the reconstruction or
  288  resurfacing of existing paved roads, or the paving of existing
  289  graded roads shall be deemed to increase capacity and such
  290  projects shall be included in the capital improvements element
  291  of an adopted comprehensive plan. Expenditures for purposes of
  292  this paragraph shall not include routine maintenance of roads.
  293         (3) The tax authorized pursuant to paragraph (1)(a) shall
  294  be levied using either of the following procedures:
  295         (b) If no interlocal agreement or resolution is adopted
  296  pursuant to subparagraph (a)1. or subparagraph (a)2.,
  297  municipalities representing more than 50 percent of the county
  298  population may, prior to June 20, adopt uniform resolutions
  299  approving the local option tax, establishing the duration of the
  300  levy and the rate authorized in paragraph (1)(a), and setting
  301  the date for a countywide referendum on whether to levy the tax.
  302  A referendum to adopt, amend, or reenact a tax under this
  303  subsection must shall be held only at a general election, as
  304  defined in s. 97.021. A referendum to reenact an expiring tax
  305  must be held at a general election occurring within the 48-month
  306  period immediately preceding the effective date of the reenacted
  307  surtax, and the referendum may appear on the ballot only once
  308  within the 48-month period. The tax shall be levied and
  309  collected countywide on January 1 following 30 days after voter
  310  approval.
  311         Section 8. Effective upon this act becoming a law,
  312  paragraph (b) of subsection (1), subsection (3), paragraph (b)
  313  of subsection (4), and paragraph (b) of subsection (6) of
  314  section 196.081, Florida Statutes, are amended to read:
  315         196.081 Exemption for certain permanently and totally
  316  disabled veterans and for surviving spouses of veterans;
  317  exemption for surviving spouses of first responders who die in
  318  the line of duty.—
  319         (1)
  320         (b) If legal or beneficial title to property is acquired
  321  between January 1 and November 1 of any year by a veteran or his
  322  or her surviving spouse receiving an exemption under this
  323  section on another property for that tax year, the veteran or
  324  his or her surviving spouse is entitled to may receive a refund,
  325  prorated as of the date of transfer, of the ad valorem taxes
  326  paid for the newly acquired property if he or she applies for
  327  and receives an exemption under this section for the newly
  328  acquired property in the next tax year. If the property
  329  appraiser finds that the applicant is entitled to an exemption
  330  under this section for the newly acquired property, the property
  331  appraiser shall immediately make such entries upon the tax rolls
  332  of the county that are necessary to allow the prorated refund of
  333  taxes for the previous tax year.
  334         (3) If the totally and permanently disabled veteran
  335  predeceases his or her spouse and if, upon the death of the
  336  veteran, the spouse holds the legal or beneficial title to the
  337  homestead and permanently resides thereon as specified in s.
  338  196.031, the exemption from taxation carries over to the benefit
  339  of the veteran’s spouse until such time as he or she remarries
  340  or sells or otherwise disposes of the property. If the spouse
  341  sells the property, the spouse may transfer an exemption not to
  342  exceed the amount granted from the most recent ad valorem tax
  343  roll may be transferred to his or her new residence, as long as
  344  it is used as his or her primary residence and he or she does
  345  not remarry.
  346         (4) Any real estate that is owned and used as a homestead
  347  by the surviving spouse of a veteran who died from service
  348  connected causes while on active duty as a member of the United
  349  States Armed Forces and for whom a letter from the United States
  350  Government or United States Department of Veterans Affairs or
  351  its predecessor has been issued certifying that the veteran who
  352  died from service-connected causes while on active duty is
  353  exempt from taxation if the veteran was a permanent resident of
  354  this state on January 1 of the year in which the veteran died.
  355         (b) The tax exemption carries over to the benefit of the
  356  veteran’s surviving spouse as long as the spouse holds the legal
  357  or beneficial title to the homestead, permanently resides
  358  thereon as specified in s. 196.031, and does not remarry. If the
  359  surviving spouse sells the property, the spouse may transfer an
  360  exemption not to exceed the amount granted under the most recent
  361  ad valorem tax roll may be transferred to his or her new
  362  residence as long as it is used as his or her primary residence
  363  and he or she does not remarry.
  364         (6) Any real estate that is owned and used as a homestead
  365  by the surviving spouse of a first responder who died in the
  366  line of duty while employed by the state or any political
  367  subdivision of the state, including authorities and special
  368  districts, and for whom a letter from the state or appropriate
  369  political subdivision of the state, or other authority or
  370  special district, has been issued which legally recognizes and
  371  certifies that the first responder died in the line of duty
  372  while employed as a first responder is exempt from taxation if
  373  the first responder and his or her surviving spouse were
  374  permanent residents of this state on January 1 of the year in
  375  which the first responder died.
  376         (b) The tax exemption applies as long as the surviving
  377  spouse holds the legal or beneficial title to the homestead,
  378  permanently resides thereon as specified in s. 196.031, and does
  379  not remarry. If the surviving spouse sells the property, the
  380  spouse may transfer an exemption not to exceed the amount
  381  granted under the most recent ad valorem tax roll may be
  382  transferred to his or her new residence if it is used as his or
  383  her primary residence and he or she does not remarry.
  384         Section 9. The amendments made by section 8 of this act to
  385  s. 196.081, Florida Statutes, are remedial and clarifying in
  386  nature and do not provide a basis for an assessment of any tax
  387  or create a right to a refund of any tax paid before the date
  388  this act becomes a law.
  389         Section 10. Paragraph (b) of subsection (1) and subsections
  390  (4) and (6) of section 196.081, Florida Statutes, as amended by
  391  this act, are amended to read:
  392         196.081 Exemption for certain permanently and totally
  393  disabled veterans and for surviving spouses of veterans;
  394  exemption for surviving spouses of first responders who die in
  395  the line of duty.—
  396         (1)
  397         (b)1. If legal or beneficial title to property is acquired
  398  between January 1 and November 1 of any year by a veteran or his
  399  or her surviving spouse receiving an exemption under this
  400  section on another property for that tax year, the veteran or
  401  his or her surviving spouse is entitled to a refund, prorated as
  402  of the date of transfer, of the ad valorem taxes paid for the
  403  newly acquired property if he or she applies for and receives an
  404  exemption under this section for the newly acquired property in
  405  the next tax year. If the property appraiser finds that the
  406  applicant is entitled to an exemption under this section for the
  407  newly acquired property, the property appraiser shall
  408  immediately make such entries upon the tax rolls of the county
  409  that are necessary to allow the prorated refund of taxes for the
  410  previous tax year.
  411         2.If legal or beneficial title to property is acquired
  412  between January 1 and November 1 of any year by a veteran or his
  413  or her surviving spouse who is not receiving an exemption under
  414  this section on another property for that tax year, and as of
  415  January 1 of that tax year, the veteran was honorably discharged
  416  with a service-connected total and permanent disability and for
  417  whom a letter from the United States Government or United States
  418  Department of Veterans Affairs or its predecessor has been
  419  issued certifying that the veteran is totally and permanently
  420  disabled, the veteran or his or her surviving spouse may receive
  421  a refund, prorated as of the date of transfer, of the ad valorem
  422  taxes paid for the newly acquired property if he or she applies
  423  for and receives an exemption under this section for the newly
  424  acquired property in the next tax year. If the property
  425  appraiser finds that the applicant is entitled to an exemption
  426  under this section for the newly acquired property, the property
  427  appraiser shall immediately make such entries upon the tax rolls
  428  of the county that are necessary to allow the prorated refund of
  429  taxes for the previous tax year.
  430         (4) Any real estate that is owned and used as a homestead
  431  by the surviving spouse of a veteran who died from service
  432  connected causes while on active duty as a member of the United
  433  States Armed Forces and for whom a letter from the United States
  434  Government or United States Department of Veterans Affairs or
  435  its predecessor has been issued certifying that the veteran who
  436  died from service-connected causes while on active duty is
  437  exempt from taxation if the veteran was a permanent resident of
  438  this state on January 1 of the year in which the veteran died.
  439         (a) The production of the letter by the surviving spouse
  440  which attests to the veteran’s death while on active duty is
  441  prima facie evidence that the surviving spouse is entitled to
  442  the exemption.
  443         (b) The tax exemption carries over to the benefit of the
  444  veteran’s surviving spouse as long as the spouse holds the legal
  445  or beneficial title to the homestead, permanently resides
  446  thereon as specified in s. 196.031, and does not remarry. If the
  447  surviving spouse sells the property, the spouse may transfer an
  448  exemption not to exceed the amount granted under the most recent
  449  ad valorem tax roll to his or her new residence as long as it is
  450  used as his or her primary residence and he or she does not
  451  remarry.
  452         (6) Any real estate that is owned and used as a homestead
  453  by the surviving spouse of a first responder who died in the
  454  line of duty while employed by the Federal Government, the
  455  state, or any political subdivision of the state, including
  456  authorities and special districts, and for whom a letter from
  457  the Federal Government, the state, or appropriate political
  458  subdivision of the state, or other authority or special
  459  district, has been issued which legally recognizes and certifies
  460  that the first responder died in the line of duty while employed
  461  as a first responder is exempt from taxation if the first
  462  responder and his or her surviving spouse were permanent
  463  residents of this state on January 1 of the year in which the
  464  first responder died.
  465         (a) The production of the letter by the surviving spouse
  466  which attests to the first responder’s death in the line of duty
  467  is prima facie evidence that the surviving spouse is entitled to
  468  the exemption.
  469         (b) The tax exemption applies as long as the surviving
  470  spouse holds the legal or beneficial title to the homestead,
  471  permanently resides thereon as specified in s. 196.031, and does
  472  not remarry. If the surviving spouse sells the property, the
  473  spouse may transfer an exemption not to exceed the amount
  474  granted under the most recent ad valorem tax roll to his or her
  475  new residence if it is used as his or her primary residence and
  476  he or she does not remarry.
  477         (c) As used in this subsection only, and not applicable to
  478  the payment of benefits under s. 112.19 or s. 112.191, the term:
  479         1. “First responder” means a federal law enforcement
  480  officer as defined in s. 901.1505(1), a law enforcement officer
  481  or correctional officer as defined in s. 943.10, a firefighter
  482  as defined in s. 633.102, or an emergency medical technician or
  483  paramedic as defined in s. 401.23 who is a full-time paid
  484  employee, part-time paid employee, or unpaid volunteer.
  485         2. “In the line of duty” means:
  486         a. While engaging in law enforcement;
  487         b. While performing an activity relating to fire
  488  suppression and prevention;
  489         c. While responding to a hazardous material emergency;
  490         d. While performing rescue activity;
  491         e. While providing emergency medical services;
  492         f. While performing disaster relief activity;
  493         g. While otherwise engaging in emergency response activity;
  494  or
  495         h. While engaging in a training exercise related to any of
  496  the events or activities enumerated in this subparagraph if the
  497  training has been authorized by the employing entity.
  498  
  499  A heart attack or stroke that causes death or causes an injury
  500  resulting in death must occur within 24 hours after an event or
  501  activity enumerated in this subparagraph and must be directly
  502  and proximately caused by the event or activity in order to be
  503  considered as having occurred in the line of duty.
  504         Section 11. The amendments made by section 10 of this act
  505  to s. 196.081, Florida Statutes, first apply to the 2024 ad
  506  valorem tax roll.
  507         Section 12. Subsection (3) of section 196.196, Florida
  508  Statutes, is amended, and subsection (6) is added to that
  509  section, to read:
  510         196.196 Determining whether property is entitled to
  511  charitable, religious, scientific, or literary exemption.—
  512         (3) Property owned by an exempt organization is used for a
  513  religious purpose if the institution has taken affirmative steps
  514  to prepare the property for use as a house of public worship.
  515  The term “affirmative steps” means environmental or land use
  516  permitting activities, creation of architectural plans or
  517  schematic drawings, land clearing or site preparation,
  518  construction or renovation activities, or other similar
  519  activities that demonstrate a commitment of the property to a
  520  religious use as a house of public worship. For purposes of this
  521  section subsection, the term “public worship” means religious
  522  worship services and those other activities that are incidental
  523  to religious worship services, such as educational activities,
  524  parking, recreation, partaking of meals, and fellowship.
  525         (6)Property that is used as a parsonage, burial grounds,
  526  or tomb and is owned by a house of public worship is used for a
  527  religious purpose.
  528         Section 13. The amendments made by this act to s. 196.196,
  529  Florida Statutes, are remedial and clarifying in nature and do
  530  not provide a basis for an assessment of any tax or create a
  531  right to a refund of any tax paid before July 1, 2023.
  532         Section 14. Section 196.198, Florida Statutes, is amended
  533  to read:
  534         196.198 Educational property exemption.—Educational
  535  institutions within this state and their property used by them
  536  or by any other exempt entity or educational institution
  537  exclusively for educational purposes are exempt from taxation.
  538  Sheltered workshops providing rehabilitation and retraining of
  539  individuals who have disabilities and exempted by a certificate
  540  under s. (d) of the federal Fair Labor Standards Act of 1938, as
  541  amended, are declared wholly educational in purpose and are
  542  exempt from certification, accreditation, and membership
  543  requirements set forth in s. 196.012. Those portions of property
  544  of college fraternities and sororities certified by the
  545  president of the college or university to the appropriate
  546  property appraiser as being essential to the educational process
  547  are exempt from ad valorem taxation. The use of property by
  548  public fairs and expositions chartered by chapter 616 is
  549  presumed to be an educational use of such property and is exempt
  550  from ad valorem taxation to the extent of such use. Property
  551  used exclusively for educational purposes shall be deemed owned
  552  by an educational institution if the entity owning 100 percent
  553  of the educational institution is owned by the identical persons
  554  who own the property, or if the entity owning 100 percent of the
  555  educational institution and the entity owning the property are
  556  owned by the identical natural persons, or if the educational
  557  institution is a lessee that owns the leasehold interest in a
  558  bona fide lease for a nominal amount per year having an original
  559  term of 98 years or more. Land, buildings, and other
  560  improvements to real property used exclusively for educational
  561  purposes are deemed owned by an educational institution if the
  562  educational institution that currently uses the land, buildings,
  563  and other improvements for educational purposes received the
  564  exemption under this section on the same property in any 10
  565  consecutive prior years, and, under a lease, the educational
  566  institution is responsible for any taxes owed and for ongoing
  567  maintenance and operational expenses for the land, buildings,
  568  and other improvements. For such leasehold properties, the
  569  educational institution shall receive the full benefit of the
  570  exemption. The owner of the property shall disclose to the
  571  educational institution the full amount of the benefit derived
  572  from the exemption and the method for ensuring that the
  573  educational institution receives the benefit. Land, buildings,
  574  and other improvements to real property used exclusively for
  575  educational purposes shall be deemed owned by an educational
  576  institution if the entity owning 100 percent of the land is a
  577  nonprofit entity and the land is used, under a ground lease or
  578  other contractual arrangement, by an educational institution
  579  that owns the buildings and other improvements to the real
  580  property, is a nonprofit entity under s. 501(c)(3) of the
  581  Internal Revenue Code, and provides education limited to
  582  students in prekindergarten through grade 8. Land, buildings,
  583  and other improvements to real property used exclusively for
  584  educational purposes are deemed owned by an educational
  585  institution if the educational institution that currently uses
  586  the land, buildings, and other improvements for educational
  587  purposes is an educational institution described in s. 212.0602,
  588  and, under a lease, the educational institution is responsible
  589  for any taxes owed and for ongoing maintenance and operational
  590  expenses for the land, buildings, and other improvements. For
  591  such leasehold properties, the educational institution shall
  592  receive the full benefit of the exemption. The owner of the
  593  property shall disclose to the educational institution the full
  594  amount of the benefit derived from the exemption and the method
  595  for ensuring that the educational institution receives the
  596  benefit. Notwithstanding ss. 196.195 and 196.196, property owned
  597  by a house of public worship and used by an educational
  598  institution for educational purposes limited to students in
  599  preschool through grade 8 shall be exempt from ad valorem taxes.
  600  If legal title to property is held by a governmental agency that
  601  leases the property to a lessee, the property shall be deemed to
  602  be owned by the governmental agency and used exclusively for
  603  educational purposes if the governmental agency continues to use
  604  such property exclusively for educational purposes pursuant to a
  605  sublease or other contractual agreement with that lessee. If the
  606  title to land is held by the trustee of an irrevocable inter
  607  vivos trust and if the trust grantor owns 100 percent of the
  608  entity that owns an educational institution that is using the
  609  land exclusively for educational purposes, the land is deemed to
  610  be property owned by the educational institution for purposes of
  611  this exemption. Property owned by an educational institution
  612  shall be deemed to be used for an educational purpose if the
  613  institution has taken affirmative steps to prepare the property
  614  for educational use. The term “affirmative steps” means
  615  environmental or land use permitting activities, creation of
  616  architectural plans or schematic drawings, land clearing or site
  617  preparation, construction or renovation activities, or other
  618  similar activities that demonstrate commitment of the property
  619  to an educational use.
  620         Section 15. Section 197.319, Florida Statutes, is amended
  621  to read:
  622         197.319 Refund of taxes for residential improvements
  623  rendered uninhabitable by a catastrophic event.—
  624         (1) As used in this section, the term:
  625         (a) “Catastrophic event” means an event of misfortune or
  626  calamity that renders one or more residential improvements
  627  uninhabitable. The term It does not include an event caused,
  628  directly or indirectly, by the property owner with the intent to
  629  damage or destroy the residential improvement or an event that
  630  results in a federal disaster area declaration or a state of
  631  emergency declared pursuant to s. 252.36.
  632         (b) “Catastrophic event refund” means the product arrived
  633  at by multiplying the damage differential by the amount of
  634  timely paid taxes that were initially levied in the year in
  635  which the catastrophic event occurred.
  636         (c) “Damage differential” means the product arrived at by
  637  multiplying the percent change in value by a ratio, the
  638  numerator of which is the number of days the residential
  639  improvement was rendered uninhabitable in the year in which the
  640  catastrophic event occurred, and the denominator of which is the
  641  number of days in the year in which the catastrophic event
  642  occurred 365.
  643         (d) “Percent change in value” means the difference between
  644  a residential parcel’s just value as of January 1 of the year in
  645  which the catastrophic event occurred and its postcatastrophic
  646  event just value, expressed as a percentage of the parcel’s just
  647  value as of January 1 of the year in which the catastrophic
  648  event occurred.
  649         (e) “Postcatastrophic event just value” means the just
  650  value of the residential parcel on January 1 of the year in
  651  which a catastrophic event occurred, adjusted by subtracting
  652  reduced to reflect the just value, as determined on January 1 of
  653  the year in which the catastrophic event occurred, of the
  654  residential parcel after the catastrophic event that rendered
  655  the residential improvement that was rendered thereon
  656  uninhabitable and before any subsequent repairs. For purposes of
  657  this paragraph, a residential improvement that is uninhabitable
  658  has no value attached to it. The catastrophic event refund is
  659  determined only for purposes of calculating tax refunds for the
  660  year or years in which the residential improvement is
  661  uninhabitable as a result of the catastrophic event and does not
  662  determine a parcel’s just value as of January 1 each year.
  663         (f) “Residential improvement” means a residential dwelling
  664  or house on real estate used and owned as a homestead as defined
  665  in s. 196.012(13) or nonhomestead residential property as
  666  defined in s. 193.1554(1). A residential improvement does not
  667  include a structure that is not essential to the use and
  668  occupancy of the residential dwelling or house, including, but
  669  not limited to, a detached utility building, detached carport,
  670  detached garage, bulkhead, fence, or swimming pool, and does not
  671  include land.
  672         (g) “Uninhabitable” means the loss of use and occupancy of
  673  a residential improvement for the purpose for which it was
  674  constructed resulting from damage to or destruction of, or from
  675  a condition that compromises the structural integrity of, the
  676  residential improvement which was caused by a catastrophic
  677  event, as evidenced by documentation, including, but not limited
  678  to, utility bills, insurance information, contractors’
  679  statements, building permit applications, or building inspection
  680  certificates of occupancy.
  681         (2) If a residential improvement is rendered uninhabitable
  682  for at least 30 days due to a catastrophic event, taxes
  683  originally levied and paid for the year in which the
  684  catastrophic event occurred may be refunded in the following
  685  manner:
  686         (a) The property owner must file an application for refund
  687  with the property appraiser on a form prescribed by the
  688  department and furnished by the property appraiser:
  689         1. If the residential improvement is restored to a
  690  habitable condition before December 1 of the year in which the
  691  catastrophic event occurred, no sooner than 30 days after the
  692  residential improvement that was rendered uninhabitable has been
  693  restored to a habitable condition; or
  694         2. no later than March 1 of the year immediately following
  695  the catastrophic event. The property appraiser may allow
  696  applications to be filed electronically.
  697  
  698  The application for refund must be made on a form prescribed by
  699  the department and furnished by the property appraiser. The
  700  property appraiser may request supporting documentation be
  701  submitted along with the application, including, but not limited
  702  to, utility bills, insurance information, contractors’
  703  statements, building permit applications, or building inspection
  704  certificates of occupancy, for purposes of determining
  705  conditions of uninhabitability and subsequent habitability
  706  following any repairs.
  707         (b) The application for refund must describe the
  708  catastrophic event and identify the residential parcel upon
  709  which the residential improvement was rendered uninhabitable by
  710  a catastrophic event, the date on which the catastrophic event
  711  occurred, and the number of days the residential improvement was
  712  uninhabitable during the calendar year in which the catastrophic
  713  event occurred. For purposes of determining uninhabitability,
  714  the application must be accompanied by supporting documentation,
  715  including, but not limited to, utility bills, insurance
  716  information, contractors’ statements, building permit
  717  applications, or building inspection certificates of occupancy.
  718         (c) The application for refund must be verified under oath
  719  and is subject to penalty of perjury.
  720         (d) Upon receipt of an application for refund, The property
  721  appraiser shall review must investigate the statements contained
  722  in the application and to determine if the applicant is entitled
  723  to a refund of taxes. No later than April 1 of the year
  724  following the date on which the catastrophic event occurred, the
  725  property appraiser must:
  726         1.Notify the applicant if the property appraiser
  727  determines that the applicant is not entitled to a refund. If
  728  the property appraiser determines that the applicant is not
  729  entitled to a refund, the applicant may file a petition with the
  730  value adjustment board, pursuant to s. 194.011(3), requesting
  731  that the refund be granted. The petition must be filed with the
  732  value adjustment board on or before the 30th day following the
  733  issuance of the notice by the property appraiser.
  734         2.(e)If the property appraiser determines that the
  735  applicant is entitled to a refund, the property appraiser must
  736  Issue an official written statement to the tax collector if the
  737  property appraiser determines that the applicant is entitled to
  738  a refund within 30 days after the determination, but no later
  739  than by April 1 of the year following the date on which the
  740  catastrophic event occurred. The statement must provide, that
  741  provides:
  742         a.1. The just value of the residential improvement as
  743  determined by the property appraiser on January 1 of the year in
  744  which the catastrophic event for which the applicant is claiming
  745  a refund occurred.
  746         b.2. The number of days during the calendar year during
  747  which the residential improvement was uninhabitable.
  748         c.3. The postcatastrophic event just value of the
  749  residential parcel as determined by the property appraiser.
  750         d.4. The percent change in value applicable to the
  751  residential parcel.
  752         (3) Upon receipt of the written statement from the property
  753  appraiser, the tax collector shall calculate the damage
  754  differential pursuant to this section.
  755         (a)If the property taxes have been paid for the year in
  756  which the catastrophic event occurred, the tax collector must
  757  and process a refund in an amount equal to the catastrophic
  758  event refund.
  759         (b)If the property taxes have not been paid for the year
  760  in which the catastrophic event occurred, the tax collector must
  761  process a refund in an amount equal to the catastrophic event
  762  refund only upon receipt of timely payment of the property
  763  taxes.
  764         (4) Any person who is qualified to have his or her property
  765  taxes refunded under this section subsection (2) but fails to
  766  file an application by March 1 of the year immediately following
  767  the year in which the catastrophic event occurred may file an
  768  application for refund under this subsection and may file a
  769  petition with the value adjustment board, pursuant to s.
  770  194.011(3), requesting that a refund under this subsection be
  771  granted. Such petition may be filed at any time during the
  772  taxable year on or before the 25th day following the mailing of
  773  the notice of proposed property taxes and non-ad valorem
  774  assessments by the property appraiser as provided in s.
  775  194.011(1). Upon reviewing the petition, if the person is
  776  qualified to receive the refund under this section subsection
  777  and demonstrates particular extenuating circumstances determined
  778  by the property appraiser or the value adjustment board to
  779  warrant granting a late application for refund, the property
  780  appraiser or the value adjustment board may grant a refund.
  781         (5) By September 1 of each year, the tax collector shall
  782  notify:
  783         (a) The department of the total reduction in taxes for all
  784  properties that qualified for a refund pursuant to this section
  785  for the year.
  786         (b) The governing board of each affected local government
  787  of the reduction in such local government’s taxes that occurred
  788  pursuant to this section.
  789         (6)For purposes of this section, a residential improvement
  790  that is uninhabitable has no value.
  791         (7)The catastrophic event refund is determined only for
  792  purposes of calculating tax refunds for the year in which the
  793  residential improvement is uninhabitable as a result of the
  794  catastrophic event and does not determine a parcel’s just value
  795  as of January 1 any subsequent year.
  796         (8)(6) This section does not affect the requirements of s.
  797  197.333.
  798         Section 16. The amendments made by this act to s. 197.319,
  799  Florida Statutes, first apply to the 2024 ad valorem tax roll.
  800         Section 17. Subsection (2) of section 199.145, Florida
  801  Statutes, is amended to read:
  802         199.145 Corrective mortgages; assignments; assumptions;
  803  refinancing.—
  804         (2)(a) No additional nonrecurring tax shall be due upon the
  805  assignment by the obligee of a note, bond, or other obligation
  806  for the payment of money upon which a nonrecurring tax has
  807  previously been paid.
  808         (b)A note or mortgage for a federal small business loan
  809  program transaction pursuant to 15 U.S.C. ss. 695-697g, also
  810  known as a 504 loan, which specifies the Small Business
  811  Administration as the obligee or mortgagee and increases the
  812  principal balance of a note or mortgage which is part of an
  813  interim loan for purposes of debenture guarantee funding upon
  814  which nonrecurring tax has previously been paid, is subject to
  815  additional tax only on the increase above the current principal
  816  balance. The obligor and mortgagor must be the same as on the
  817  prior note or mortgage and there may not be new or additional
  818  obligors or mortgagors. The prior note or the book and page
  819  number of the recorded interim mortgage must be referenced in
  820  the Small Business Administration note or mortgage.
  821         Section 18. Subsection (3) of section 201.08, Florida
  822  Statutes, is amended to read:
  823         201.08 Tax on promissory or nonnegotiable notes, written
  824  obligations to pay money, or assignments of wages or other
  825  compensation; exception.—
  826         (3)(a) No tax shall be required on promissory notes
  827  executed for students to receive financial aid from federal or
  828  state educational assistance programs, from loans guaranteed by
  829  the Federal Government or the state when federal regulations
  830  prohibit the assessment of such taxes against the borrower, or
  831  for any financial aid program administered by a state university
  832  or community college, and the holders of such promissory notes
  833  shall not lose any rights incident to the payment of such tax.
  834         (b)A note or mortgage for a federal small business loan
  835  program transaction pursuant to 15 U.S.C. ss. 695-697g, also
  836  known as a 504 loan, which specifies the Small Business
  837  Administration as the obligee or mortgagee and increases the
  838  principal balance of a note or mortgage which is part of an
  839  interim loan for purposes of debenture guarantee funding upon
  840  which documentary stamp tax has previously been paid, is subject
  841  to additional tax only on the increase above the current
  842  principal balance. The obligor and mortgagor must be the same as
  843  on the prior note or mortgage and there may not be new or
  844  additional obligors or mortgagors. The prior note or the book
  845  and page number of the recorded interim mortgage must be
  846  referenced in the Small Business Administration note or
  847  mortgage.
  848         Section 19. Section 201.21, Florida Statutes, is amended to
  849  read:
  850         201.21 Notes and other written obligations exempt under
  851  certain conditions.—
  852         (1) There shall be exempt from all excise taxes imposed by
  853  this chapter all promissory notes, nonnegotiable notes, and
  854  other written obligations to pay money bearing date subsequent
  855  to July 1, 1955, hereinafter referred to as “principal
  856  obligations,” when the maker thereof shall pledge or deposit
  857  with the payee or holder thereof pursuant to any agreement
  858  commonly known as a wholesale warehouse mortgage agreement, as
  859  collateral security for the payment thereof, any collateral
  860  obligation or obligations, as hereinafter defined, provided all
  861  excise taxes imposed by this chapter upon or in respect to such
  862  collateral obligation or obligations shall have been paid. If
  863  the indebtedness evidenced by any such principal obligation
  864  shall be in excess of the indebtedness evidenced by such
  865  collateral obligation or obligations, the exemption provided by
  866  this subsection section shall not apply to the amount of such
  867  excess indebtedness; and, in such event, the excise taxes
  868  imposed by this chapter shall apply and be paid only in respect
  869  to such excess of indebtedness of such principal obligation. The
  870  term “collateral obligation” as used in this subsection section
  871  means any note, bond, or other written obligation to pay money
  872  secured by mortgage, deed of trust, or other lien upon real or
  873  personal property. The pledging of a specific collateral
  874  obligation to secure a specific principal obligation, if
  875  required under the terms of the agreement, shall not invalidate
  876  the exemption provided by this subsection section. The temporary
  877  removal of the document or documents representing one or more
  878  collateral obligations for a reasonable commercial purpose, for
  879  a period not exceeding 60 days, shall not invalidate the
  880  exemption provided by this subsection section.
  881         (2)There shall be exempt from all excise taxes imposed by
  882  this chapter all non-interest-bearing promissory notes, non
  883  interest-bearing nonnegotiable notes, or non-interest-bearing
  884  written obligations to pay money, or assignments of salaries,
  885  wages, or other compensation made, executed, delivered, sold,
  886  transferred, or assigned in the state, and for each renewal of
  887  the same, of $3,500 or less, when given by a customer to an
  888  alarm system contractor, as defined in s. 489.505, in connection
  889  with the sale of an alarm system, as defined in s. 489.505.
  890         Section 20. Subsections (1) and (5) of section 202.19,
  891  Florida Statutes, are amended, and paragraph (d) is added to
  892  subsection (2) of that section, to read:
  893         202.19 Authorization to impose local communications
  894  services tax.—
  895         (1) The governing authority of each county and municipality
  896  may, by ordinance, levy a local discretionary communications
  897  services tax as provided in this section.
  898         (2)
  899         (d)The local communications services tax rate in effect on
  900  January 1, 2023, may not be increased before January 1, 2026.
  901         (5) In addition to the communications services taxes
  902  authorized by subsection (1), a discretionary sales surtax that
  903  a county or school board has levied under s. 212.055 is imposed
  904  as a local communications services tax under this section, and
  905  the rate shall be determined in accordance with s. 202.20(3).
  906  However, any increase to the discretionary sales surtax levied
  907  under s. 212.055 on or after January 1, 2023, may not be added
  908  to the local communication services tax under this section
  909  before January 1, 2026.
  910         (a) Except as otherwise provided in this subsection, each
  911  such tax rate shall be applied, in addition to the other tax
  912  rates applied under this chapter, to communications services
  913  subject to tax under s. 202.12 which:
  914         1. Originate or terminate in this state; and
  915         2. Are charged to a service address in the county.
  916         (b) With respect to private communications services, the
  917  tax shall be on the sales price of such services provided within
  918  the county, which shall be determined in accordance with the
  919  following provisions:
  920         1. Any charge with respect to a channel termination point
  921  located within such county;
  922         2. Any charge for the use of a channel between two channel
  923  termination points located in such county; and
  924         3. Where channel termination points are located both within
  925  and outside of such county:
  926         a. If any segment between two such channel termination
  927  points is separately billed, 50 percent of such charge; and
  928         b. If any segment of the circuit is not separately billed,
  929  an amount equal to the total charge for such circuit multiplied
  930  by a fraction, the numerator of which is the number of channel
  931  termination points within such county and the denominator of
  932  which is the total number of channel termination points of the
  933  circuit.
  934         Section 21. Subsections (3) and (8) of section 206.9952,
  935  Florida Statutes, are amended to read:
  936         206.9952 Application for license as a natural gas fuel
  937  retailer.—
  938         (3)(a) Any person who acts as a natural gas retailer and
  939  does not hold a valid natural gas fuel retailer license shall
  940  pay a penalty of $200 for each month of operation without a
  941  license. This paragraph expires December 31, 2025 2023.
  942         (b) Effective January 1, 2026 2024, any person who acts as
  943  a natural gas fuel retailer and does not hold a valid natural
  944  gas fuel retailer license shall pay a penalty of 25 percent of
  945  the tax assessed on the total purchases made during the
  946  unlicensed period.
  947         (8) With the exception of a state or federal agency or a
  948  political subdivision licensed under this chapter, each person,
  949  as defined in this part, who operates as a natural gas fuel
  950  retailer shall report monthly to the department and pay a tax on
  951  all natural gas fuel purchases beginning January 1, 2026 2024.
  952         Section 22. Subsection (2) of section 206.9955, Florida
  953  Statutes, is amended to read:
  954         206.9955 Levy of natural gas fuel tax.—
  955         (2) Effective January 1, 2026 2024, the following taxes
  956  shall be imposed:
  957         (a) An excise tax of 4 cents upon each motor fuel
  958  equivalent gallon of natural gas fuel.
  959         (b) An additional tax of 1 cent upon each motor fuel
  960  equivalent gallon of natural gas fuel, which is designated as
  961  the “ninth-cent fuel tax.”
  962         (c) An additional tax of 1 cent on each motor fuel
  963  equivalent gallon of natural gas fuel by each county, which is
  964  designated as the “local option fuel tax.”
  965         (d) An additional tax on each motor fuel equivalent gallon
  966  of natural gas fuel, which is designated as the “State
  967  Comprehensive Enhanced Transportation System Tax,” at a rate
  968  determined pursuant to this paragraph. Before January 1, 2026
  969  2024, and each year thereafter, the department shall determine
  970  the tax rate applicable to the sale of natural gas fuel for the
  971  following 12-month period beginning January 1, rounded to the
  972  nearest tenth of a cent, by adjusting the tax rate of 5.8 cents
  973  per gallon by the percentage change in the average of the
  974  Consumer Price Index issued by the United States Department of
  975  Labor for the most recent 12-month period ending September 30,
  976  compared to the base year average, which is the average for the
  977  12-month period ending September 30, 2013.
  978         (e)1. An additional tax is imposed on each motor fuel
  979  equivalent gallon of natural gas fuel for the privilege of
  980  selling natural gas fuel. Before January 1, 2026 2024, and each
  981  year thereafter, the department shall determine the tax rate
  982  applicable to the sale of natural gas fuel, rounded to the
  983  nearest tenth of a cent, for the following 12-month period
  984  beginning January 1, by adjusting the tax rate of 9.2 cents per
  985  gallon by the percentage change in the average of the Consumer
  986  Price Index issued by the United States Department of Labor for
  987  the most recent 12-month period ending September 30, compared to
  988  the base year average, which is the average for the 12-month
  989  period ending September 30, 2013.
  990         2. The department is authorized to adopt rules and publish
  991  forms to administer this paragraph.
  992         Section 23. Subsection (1) of section 206.996, Florida
  993  Statutes, is amended to read:
  994         206.996 Monthly reports by natural gas fuel retailers;
  995  deductions.—
  996         (1) For the purpose of determining the amount of taxes
  997  imposed by s. 206.9955, each natural gas fuel retailer shall
  998  file beginning with February 2026 2024, and each month
  999  thereafter, no later than the 20th day of each month, monthly
 1000  reports electronically with the department showing information
 1001  on inventory, purchases, nontaxable disposals, taxable uses, and
 1002  taxable sales in gallons of natural gas fuel for the preceding
 1003  month. However, if the 20th day of the month falls on a
 1004  Saturday, Sunday, or federal or state legal holiday, a return
 1005  must be accepted if it is electronically filed on the next
 1006  succeeding business day. The reports must include, or be
 1007  verified by, a written declaration stating that such report is
 1008  made under the penalties of perjury. The natural gas fuel
 1009  retailer shall deduct from the amount of taxes shown by the
 1010  report to be payable an amount equivalent to 0.67 percent of the
 1011  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
 1012  which deduction is allowed to the natural gas fuel retailer to
 1013  compensate it for services rendered and expenses incurred in
 1014  complying with the requirements of this part. This allowance is
 1015  not deductible unless payment of applicable taxes is made on or
 1016  before the 20th day of the month. This subsection may not be
 1017  construed as authorizing a deduction from the constitutional
 1018  fuel tax or the fuel sales tax.
 1019         Section 24. Paragraph (w) is added to subsection (5) and
 1020  paragraphs (qqq) through (uuu) are added to subsection (7) of
 1021  section 212.08, Florida Statutes, as amended by chapter 2023-17,
 1022  Laws of Florida, and paragraph (c) of subsection (5) of that
 1023  section is amended, to read:
 1024         212.08 Sales, rental, use, consumption, distribution, and
 1025  storage tax; specified exemptions.—The sale at retail, the
 1026  rental, the use, the consumption, the distribution, and the
 1027  storage to be used or consumed in this state of the following
 1028  are hereby specifically exempt from the tax imposed by this
 1029  chapter.
 1030         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1031         (c) Machinery and equipment used in production or storage
 1032  of electrical or steam energy.—
 1033         1. The purchase of machinery and equipment for use at a
 1034  fixed location which machinery and equipment are necessary in
 1035  the production of electrical or steam energy resulting from the
 1036  burning of hydrogen or boiler fuels other than residual oil is
 1037  exempt from the tax imposed by this chapter. Such electrical or
 1038  steam energy must be primarily for use in manufacturing,
 1039  processing, compounding, or producing for sale items of tangible
 1040  personal property in this state. Use of a de minimis amount of
 1041  residual fuel to facilitate the burning of nonresidual fuel
 1042  shall not reduce the exemption otherwise available under this
 1043  paragraph.
 1044         2. In facilities where machinery and equipment are
 1045  necessary to burn hydrogen, or both residual and nonresidual
 1046  fuels, the exemption shall be prorated. Such proration shall be
 1047  based upon the production of electrical or steam energy from
 1048  nonresidual fuels and hydrogen as a percentage of electrical or
 1049  steam energy from all fuels. If it is determined that 15 percent
 1050  or less of all electrical or steam energy generated was produced
 1051  by burning residual fuel, the full exemption shall apply.
 1052  Purchasers claiming a partial exemption shall obtain such
 1053  exemption by refund of taxes paid, or as otherwise provided in
 1054  the department’s rules.
 1055         3. The purchase of equipment for use at a fixed location in
 1056  this state, which equipment is necessary for the storage of
 1057  electrical energy of at least 5 MW, is exempt from the tax
 1058  imposed by this chapter.
 1059         4. The department may adopt rules that provide for
 1060  implementation of these exemptions this exemption. Purchasers of
 1061  machinery and equipment qualifying for one of the exemptions
 1062  exemption provided in this paragraph shall furnish the vendor
 1063  with an affidavit stating that the item or items to be exempted
 1064  are for the use designated herein. Any person furnishing a false
 1065  affidavit to the vendor for the purpose of evading payment of
 1066  any tax imposed under this chapter shall be subject to the
 1067  penalty set forth in s. 212.085 and as otherwise provided by
 1068  law. Purchasers with self-accrual authority shall maintain all
 1069  documentation necessary to prove the exempt status of purchases.
 1070         (w)Renewable natural gas machinery and equipment.
 1071         1.As used in this paragraph, the term “renewable natural
 1072  gas” means anaerobically generated biogas, landfill gas, or
 1073  wastewater treatment gas refined to a methane content of 90
 1074  percent or greater, which may be used as transportation fuel or
 1075  for electric generation or is of a quality capable of being
 1076  injected into a natural gas pipeline. For purposes of this
 1077  paragraph, any reference to natural gas includes renewable
 1078  natural gas.
 1079         2.The purchase of machinery and equipment that is
 1080  primarily used in the production, storage, transportation,
 1081  compression, or blending of renewable natural gas and that is
 1082  used at a fixed location is exempt from the tax imposed by this
 1083  chapter.
 1084         3.Purchasers of machinery and equipment qualifying for the
 1085  exemption provided in this paragraph must furnish the vendor
 1086  with an affidavit stating that the item or items to be exempted
 1087  are for the use designated herein. Purchasers with self-accrual
 1088  authority pursuant to s. 212.183 are not required to provide
 1089  this affidavit, but shall maintain all documentation necessary
 1090  to prove the exempt status of purchases.
 1091         4.A person furnishing a false affidavit to the vendor for
 1092  the purpose of evading payment of the tax imposed under this
 1093  chapter is subject to the penalty set forth in s. 212.085 and as
 1094  otherwise provided by law.
 1095         5.The department may adopt rules to administer this
 1096  paragraph.
 1097         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1098  entity by this chapter do not inure to any transaction that is
 1099  otherwise taxable under this chapter when payment is made by a
 1100  representative or employee of the entity by any means,
 1101  including, but not limited to, cash, check, or credit card, even
 1102  when that representative or employee is subsequently reimbursed
 1103  by the entity. In addition, exemptions provided to any entity by
 1104  this subsection do not inure to any transaction that is
 1105  otherwise taxable under this chapter unless the entity has
 1106  obtained a sales tax exemption certificate from the department
 1107  or the entity obtains or provides other documentation as
 1108  required by the department. Eligible purchases or leases made
 1109  with such a certificate must be in strict compliance with this
 1110  subsection and departmental rules, and any person who makes an
 1111  exempt purchase with a certificate that is not in strict
 1112  compliance with this subsection and the rules is liable for and
 1113  shall pay the tax. The department may adopt rules to administer
 1114  this subsection.
 1115         (qqq)Baby and toddler products.—Also exempt from the tax
 1116  imposed by this chapter are:
 1117         1.Baby cribs, including baby playpens and baby play yards;
 1118         2.Baby strollers;
 1119         3.Baby safety gates;
 1120         4.Baby monitors;
 1121         5.Child safety cabinet locks and latches and electrical
 1122  socket covers;
 1123         6.Bicycle child carrier seats and trailers designed for
 1124  carrying young children, including any adaptors and accessories
 1125  for these seats and trailers;
 1126         7.Baby exercisers, jumpers, bouncer seats and swings;
 1127         8.Breast pumps, bottle sterilizers, baby bottles and
 1128  nipples, pacifiers, and teething rings;
 1129         9.Baby wipes;
 1130         10.Changing tables and changing pads;
 1131         11.Children’s diapers, including single-use diapers,
 1132  reusable diapers, and reusable diaper inserts; and
 1133         12.Baby and toddler clothing, apparel, and shoes,
 1134  primarily intended for and marketed for children age 5 or
 1135  younger. Baby and toddler clothing size 5T and smaller and baby
 1136  and toddler shoes size 13T and smaller are presumed to be
 1137  primarily intended for and marketed for children age 5 or
 1138  younger.
 1139         (rrr)Diapers and incontinence products.—The sale for human
 1140  use of diapers, incontinence undergarments, incontinence pads,
 1141  or incontinence liners is exempt from the tax imposed by this
 1142  chapter.
 1143         (sss)Oral hygiene products.
 1144         1.Also exempt from the tax imposed by this chapter are
 1145  oral hygiene products.
 1146         2.As used in this paragraph, the term “oral hygiene
 1147  products” means electric and manual toothbrushes, toothpaste,
 1148  dental floss, dental picks, oral irrigators, and mouthwash.
 1149         (ttt) Firearm safety devices.—The sale of the following are
 1150  exempt from the tax imposed by this chapter:
 1151         1.A firearm safe, firearm lockbox, firearm case, or other
 1152  device that is designed to be used to store a firearm and that
 1153  is designed to be unlocked only by means of a key, a
 1154  combination, or other similar means.
 1155         2.A firearm trigger lock or firearm cable lock that, when
 1156  installed on a firearm, is designed to prevent the firearm from
 1157  being operated without first deactivating the device and that is
 1158  designed to be unlocked only by means of a key, a combination,
 1159  or other similar means.
 1160         (uuu)Small private investigative agencies.
 1161         1.As used in this paragraph, the term:
 1162         a.“Private investigation services” has the same meaning as
 1163  the term “private investigation” as defined in s. 493.6101(17).
 1164         b.“Small private investigative agency” means a private
 1165  investigator licensed under s. 493.6201 which:
 1166         (I)Employs three or fewer full-time or part-time
 1167  employees, including those performing services pursuant to an
 1168  employee leasing arrangement as defined in s. 468.520(4), in
 1169  total; and
 1170         (II)During the previous calendar year, performed private
 1171  investigation services otherwise taxable under this chapter in
 1172  which the charges for the services performed were less than
 1173  $150,000 for all its businesses related through common
 1174  ownership.
 1175         2.The sale of private investigation services by a small
 1176  private investigative agency to a client is exempt from the tax
 1177  imposed by this chapter.
 1178         3.The exemption provided by this paragraph may not apply
 1179  in the first calendar year that a small private investigative
 1180  agency conducts sales of private investigation services taxable
 1181  under this chapter.
 1182         Section 25. Subsection (1) of section 194.036, Florida
 1183  Statutes, is amended to read:
 1184         194.036 Appeals.—Appeals of the decisions of the board
 1185  shall be as follows:
 1186         (1) If the property appraiser disagrees with the decision
 1187  of the board, he or she may appeal the decision to the circuit
 1188  court if one or more of the following criteria are met:
 1189         (a) The property appraiser determines and affirmatively
 1190  asserts in any legal proceeding that there is a specific
 1191  constitutional or statutory violation, or a specific violation
 1192  of administrative rules, in the decision of the board, except
 1193  that nothing herein shall authorize the property appraiser to
 1194  institute any suit to challenge the validity of any portion of
 1195  the constitution or of any duly enacted legislative act of this
 1196  state.;
 1197         (b) There is a variance from the property appraiser’s
 1198  assessed value in excess of the following: 20 15 percent
 1199  variance from any assessment of $250,000 $50,000 or less; 15 10
 1200  percent variance from any assessment in excess of $250,000
 1201  $50,000 but not in excess of $1 million $500,000; 7.5 percent
 1202  variance from any assessment in excess of $1 million $500,000
 1203  but not in excess of $2.5 $1 million; or 5 percent variance from
 1204  any assessment in excess of $2.5 $1 million.; or
 1205         (c) There is an assertion by the property appraiser to the
 1206  Department of Revenue that there exists a consistent and
 1207  continuous violation of the intent of the law or administrative
 1208  rules by the value adjustment board in its decisions. The
 1209  property appraiser shall notify the department of those portions
 1210  of the tax roll for which the assertion is made. The department
 1211  shall thereupon notify the clerk of the board who shall, within
 1212  15 days of the notification by the department, send the written
 1213  decisions of the board to the department. Within 30 days of the
 1214  receipt of the decisions by the department, the department shall
 1215  notify the property appraiser of its decision relative to
 1216  further judicial proceedings. If the department finds upon
 1217  investigation that a consistent and continuous violation of the
 1218  intent of the law or administrative rules by the board has
 1219  occurred, it shall so inform the property appraiser, who may
 1220  thereupon bring suit in circuit court against the value
 1221  adjustment board for injunctive relief to prohibit continuation
 1222  of the violation of the law or administrative rules and for a
 1223  mandatory injunction to restore the tax roll to its just value
 1224  in such amount as determined by judicial proceeding. However,
 1225  when a final judicial decision is rendered as a result of an
 1226  appeal filed pursuant to this paragraph which alters or changes
 1227  an assessment of a parcel of property of any taxpayer not a
 1228  party to such procedure, such taxpayer shall have 60 days from
 1229  the date of the final judicial decision to file an action to
 1230  contest such altered or changed assessment pursuant to s.
 1231  194.171(1), and the provisions of s. 194.171(2) shall not bar
 1232  such action.
 1233         Section 26. Paragraph (d) of subsection (2) of section
 1234  212.0306, Florida Statutes, is amended to read:
 1235         212.0306 Local option food and beverage tax; procedure for
 1236  levying; authorized uses; administration.—
 1237         (2)
 1238         (d) Sales in cities or towns presently imposing a municipal
 1239  resort tax as authorized by chapter 67-930, Laws of Florida, are
 1240  exempt from the taxes authorized by subsection (1); however, the
 1241  tax authorized by subsection (1)(b) may be levied in such city
 1242  or town if the levy is approved in a referendum by voters in the
 1243  city or town.
 1244  
 1245  ================= T I T L E  A M E N D M E N T ================
 1246  And the title is amended as follows:
 1247         Delete lines 6 - 86
 1248  and insert:
 1249         amending s. 125.0104, F.S.; revising criteria for
 1250         counties that may reimburse certain expenses from
 1251         revenues received by a tourist development tax;
 1252         requiring that a referendum to reenact such an
 1253         expiring tax be held at a general election; limiting
 1254         the occurrence of such a referendum; amending s.
 1255         125.0108, F.S.; requiring that a referendum to reenact
 1256         an expiring tourist impact tax be held at a general
 1257         election; limiting the occurrence of such a
 1258         referendum; amending s. 125.901, F.S.; requiring that
 1259         a referendum to approve a millage rate increase for a
 1260         children’s services independent special district
 1261         property tax be held at a general election; limiting
 1262         the occurrence of such a referendum; amending s.
 1263         212.055, F.S.; requiring that a referendum to reenact
 1264         a local government discretionary sales surtax be held
 1265         at a general election; limiting the occurrence of such
 1266         a referendum; amending ss. 336.021 and 336.025, F.S.;
 1267         requiring that a referendum to adopt, amend, or
 1268         reenact a ninth-cent fuel tax or local option fuel
 1269         taxes, respectively, be held at a general election;
 1270         limiting the occurrence of a referendum to reenact
 1271         such a tax; amending s. 196.081, F.S.; specifying that
 1272         certain permanently and totally disabled veterans or
 1273         their surviving spouses are entitled to, rather than
 1274         may receive, a prorated refund of ad valorem taxes
 1275         paid under certain circumstances; making clarifying
 1276         changes relating to the transfer of homestead tax
 1277         exemptions by surviving spouses of certain veterans
 1278         and first responders; providing construction;
 1279         expanding eligibility for the prorated refund;
 1280         removing a limitation on when certain surviving
 1281         spouses are exempt from a specified tax; exempting
 1282         from ad valorem taxation the homestead property of the
 1283         surviving spouse of a first responder who dies in the
 1284         line of duty while employed by the Federal Government;
 1285         expanding the definition of the term “first responder”
 1286         to include certain federal law enforcement officers;
 1287         providing applicability; amending s. 196.196, F.S.;
 1288         making a technical change; providing construction
 1289         relating to tax-exempt property used for a religious
 1290         purpose; amending s. 196.198, F.S.; adding
 1291         circumstances under which certain property used
 1292         exclusively for educational purposes is deemed owned
 1293         by an educational institution; specifying requirements
 1294         for such educational institutions and property owners;
 1295         amending s. 197.319, F.S.; revising definitions;
 1296         revising requirements for applying for property tax
 1297         refunds due to catastrophic events; revising duties of
 1298         property appraisers and tax collectors; making
 1299         technical changes; providing applicability; amending
 1300         ss. 199.145 and 201.08, F.S.; providing requirements
 1301         for taxation of specified loans in certain
 1302         circumstances; amending s. 201.21, F.S.; conforming
 1303         provisions to changes made by the act; exempting from
 1304         documentary stamp taxes certain documents in
 1305         connection with the sale of alarm systems; amending s.
 1306         202.19, F.S.; revising the name of the discretionary
 1307         communications services tax; requiring that a certain
 1308         tax remain the same rate as it was on a specified past
 1309         date until a specified future date; prohibiting a
 1310         certain tax passed after a specified date from being
 1311         added to the local communications service tax until a
 1312         future date; amending s. 206.9952, F.S.; conforming
 1313         provisions to changes made by the act; amending s.
 1314         206.9955, F.S.; delaying the effective date of certain
 1315         taxes on natural gas fuel; amending s. 206.996, F.S.;
 1316         conforming a provision to changes made by the act;
 1317         amending s. 212.08, F.S.; providing a sales tax
 1318         exemption for the purchase of certain equipment
 1319         necessary for the storage of electrical energy;
 1320         defining the term “renewable natural gas”; providing a
 1321         sales tax exemption for the purchase of certain
 1322         machinery and equipment relating to renewable natural
 1323         gas; requiring purchasers of such machinery and
 1324         equipment to furnish the vendor with a certain
 1325         affidavit; providing an exception; providing
 1326         penalties, including a criminal penalty; authorizing
 1327         the Department of Revenue to adopt rules; exempting
 1328         the purchase of specified baby and toddler products
 1329         from the sales and use tax; providing a presumption;
 1330         exempting the sale for human use of diapers,
 1331         incontinence undergarments, incontinence pads, and
 1332         incontinence liners from the sales and use tax;
 1333         exempting the sale of oral hygiene products from the
 1334         sales and use tax; defining the term “oral hygiene
 1335         products”; exempting the sale of certain firearm
 1336         safety devices from the sales and use tax; defining
 1337         the terms “private investigation services” and “small
 1338         private investigative agency”; exempting the sale of
 1339         private investigation services by a small private
 1340         investigative agency to a client from the sales and
 1341         use tax; providing applicability; amending s. 194.036,
 1342         F.S.; revising a condition under which a property
 1343         appraiser may appeal a decision of the value
 1344         adjustment board; amending s. 212.0306, F.S.;
 1345         authorizing certain cities and towns to levy a local
 1346         option food and beverage tax if approved by
 1347         referendum; amending s.