Florida Senate - 2015                                     SB 310
       
       
        
       By Senator Margolis
       
       
       
       
       
       35-00103-15                                            2015310__
    1                        A bill to be entitled                      
    2         An act relating to the Streamlined Sales and Use Tax
    3         Agreement; amending s. 212.02, F.S.; revising
    4         definitions; amending s. 212.03, F.S.; specifying the
    5         facilities that are exempt from the transient rentals
    6         tax; amending ss. 212.0306 and 212.04, F.S.; deleting
    7         the application of brackets for the calculation of
    8         sales and use taxes; amending s. 212.05, F.S.;
    9         deleting criteria establishing circumstances under
   10         which taxes on the lease or rental of a motor vehicle
   11         are due; revising criteria establishing circumstances
   12         under which taxes on the sale of a prepaid calling
   13         arrangement are due; updating terminology with respect
   14         to industry classifications for specified
   15         investigation, security, and other related services
   16         that are subject to tax; deleting the application of
   17         brackets for the calculation of sales and use taxes;
   18         amending s. 212.0506, F.S.; deleting the application
   19         of brackets for the calculation of sales and use
   20         taxes; amending s. 212.054, F.S.; limiting the $5,000
   21         cap on discretionary sales surtax to the sale of motor
   22         vehicles, aircraft, boats, manufactured homes, modular
   23         homes, and mobile homes; specifying the time at which
   24         changes in certain surtaxes may take effect, when
   25         notice of such changes must be provided, and when
   26         specified surtaxes may be terminated; providing
   27         criteria to determine the situs of certain sales;
   28         providing for databases to identify taxing
   29         jurisdictions; holding sellers harmless for failing to
   30         collect a tax at a new rate under certain
   31         circumstances; providing criteria to hold purchasers
   32         harmless for failure to pay the correct amount of tax;
   33         amending s. 212.06, F.S.; revising the definition of
   34         the term “dealer”; deleting provisions relating to
   35         mail-order sales to conform; requiring certain
   36         purchasers of direct mail to use direct-mail forms;
   37         defining terms; providing criteria for determining the
   38         location of transactions involving tangible personal
   39         property, digital goods, or services and for the lease
   40         or rental of tangible personal property and certain
   41         other property; amending s. 212.07, F.S.; conforming a
   42         cross-reference; providing for the creation of a
   43         taxability matrix; providing criteria to hold sellers,
   44         certified service providers, and purchasers harmless
   45         from charging, collecting, remitting, and paying
   46         incorrect amounts of tax due to an erroneous
   47         taxability matrix or other specified erroneous
   48         information; amending s. 212.08, F.S.; revising
   49         exemptions from sales and use tax for food and medical
   50         products; conforming cross-references; creating s.
   51         212.094, F.S.; providing a procedure for a purchaser
   52         to obtain a refund of or credit against tax collected
   53         by a dealer; amending s. 212.12, F.S.; deleting the
   54         Department of Revenue’s authority to negotiate
   55         collection allowances with respect to mail order
   56         sales; prohibiting model 1 sellers from receiving
   57         specified collection allowances; authorizing
   58         collection allowances for certified service providers
   59         and voluntary sellers in accordance with the
   60         Streamlined Sales and Use Tax Agreement; providing for
   61         the computation of taxes due based on rounding instead
   62         of brackets; amending s. 212.17, F.S.; providing
   63         additional criteria to allow a dealer to claim a
   64         credit for or obtain a refund of taxes paid relating
   65         to worthless accounts; amending s. 212.18, F.S.;
   66         authorizing the department to waive the dealer
   67         registration fee for applications submitted through
   68         the central electronic registration system provided by
   69         member states of the Streamlined Sales and Use Tax
   70         Agreement; deleting provisions relating to mail-order
   71         sales to conform; amending s. 212.20, F.S.; deleting
   72         procedures for refunds of tax paid on mail-order sales
   73         to conform; creating s. 213.052, F.S.; providing the
   74         effective date for state sales and use tax rate
   75         changes imposed under chapter 212; providing for
   76         notice of such changes; creating s. 213.0521, F.S.;
   77         providing the effective date for state sales and use
   78         tax rate changes pursuant to legislative act; creating
   79         s. 213.215, F.S.; providing amnesty for uncollected or
   80         unpaid sales and use taxes for sellers who register
   81         under the Streamlined Sales and Use Tax Agreement;
   82         providing exceptions to the amnesty; amending s.
   83         213.256, F.S.; defining and redefining terms;
   84         authorizing the executive director of the department
   85         to enter into the Streamlined Sales and Use Tax
   86         Agreement with one or more other states; requiring the
   87         executive director to act jointly with other states
   88         that are members of the agreement to establish
   89         standards for certified automated and central
   90         registration systems; authorizing the executive
   91         director to prepare and submit certain reports and
   92         certifications and to execute other specified
   93         agreements; creating s. 213.2561, F.S.; providing for
   94         the department to review and approve software
   95         submitted to the governing board for certification as
   96         a certified automated system; creating s. 213.2562,
   97         F.S.; providing for the registration of sellers;
   98         providing requirements for reporting and remitting
   99         taxes; specifying the responsibilities and liabilities
  100         of a person who provides a certified automated system;
  101         providing for the certification of a person as a
  102         certified service provider and the certification of a
  103         software program as a certified automated system;
  104         authorizing the department to adopt rules; providing
  105         that the disclosure of exempt or confidential and
  106         exempt information by the department to a certified
  107         service provider must be according to a written
  108         agreement; providing that a certified service provider
  109         is bound by the same requirements of confidentiality
  110         as department employees; providing that it is a first
  111         degree misdemeanor to willfully breach
  112         confidentiality; providing criminal penalties;
  113         declaring legislative intent; providing for the
  114         adoption of emergency rules; amending ss. 11.45,
  115         196.012, 202.18, 203.0011, 203.01, 212.031, 212.05011,
  116         212.052, 212.055, 212.13, 212.14, 212.15, 213.015,
  117         218.245, 218.65, 288.1045, 288.11621, 288.11625,
  118         288.11631, 288.1169, 551.102, and 790.0655, F.S.;
  119         conforming cross-references; repealing s. 212.0596,
  120         F.S., relating to the taxation of mail order sales;
  121         reenacting s. 212.08(7)(v), F.S., to incorporate the
  122         amendments made to s. 212.05, F.S., in a reference
  123         thereto; reenacting ss. 634.131 and 634.415(2), F.S.,
  124         to incorporate the amendments made to s. 212.0506,
  125         F.S., in references thereto; reenacting ss.
  126         202.18(3)(a) and (c), 202.20(3), 212.055,
  127         212.08(4)(a), (8)(a), and (9), and 921.0022(3)(a),
  128         F.S., to incorporate the amendments made to s.
  129         212.054, F.S., in references thereto; reenacting s.
  130         288.1258(2)(b) and (c) and (3), F.S., to incorporate
  131         the amendments made to ss. 212.06 and 212.08, F.S., in
  132         references thereto; reenacting s. 366.051, F.S., to
  133         incorporate the amendments made to s. 212.06, F.S., in
  134         a reference thereto; reenacting ss. 213.22(1) and
  135         465.187, F.S., to incorporate the amendments made to
  136         s. 212.08, F.S., in references thereto; reenacting s.
  137         212.11(5)(a), F.S., to incorporate the amendments made
  138         to s. 212.17, F.S., in a reference thereto; reenacting
  139         ss. 212.04(4), 212.07(1)(b), 212.08(5)(p),
  140         213.053(10)(a) and (11), and 365.172(9)(h), F.S., to
  141         incorporate the amendments made to s. 212.18, F.S., in
  142         references thereto; making technical changes;
  143         providing an effective date.
  144          
  145  Be It Enacted by the Legislature of the State of Florida:
  146  
  147         Section 1. Section 212.02, Florida Statutes, is amended to
  148  read:
  149         212.02 Definitions.—As used The following terms and phrases
  150  when used in this chapter have the meanings ascribed to them in
  151  this section, except where the context clearly indicates a
  152  different meaning, the term:
  153         (1) The term “Admissions” means and includes the net sum of
  154  money, after the deduction of any federal taxes, for admitting a
  155  person or vehicle or persons to a any place of amusement, sport,
  156  or recreation or for the privilege of entering or staying in a
  157  any place of amusement, sport, or recreation, including, but not
  158  limited to, theaters, outdoor theaters, shows, exhibitions,
  159  games, races, or any place where charge is made by way of the
  160  sale of tickets, gate charges, seat charges, box charges, season
  161  pass charges, cover charges, greens fees, participation fees,
  162  entrance fees, or other fees or receipts of anything of value
  163  measured on an admission or entrance or length of stay or seat
  164  box accommodations in a any place where there is an any
  165  exhibition, amusement, sport, or recreation, and all dues and
  166  fees paid to private clubs and membership clubs providing
  167  recreational or physical fitness facilities, including, but not
  168  limited to, golf, tennis, swimming, yachting, boating, athletic,
  169  exercise, and fitness facilities, except physical fitness
  170  facilities owned or operated by a any hospital licensed under
  171  chapter 395.
  172         (2) “Agricultural commodity” means horticultural products,
  173  aquacultural products, poultry and farm products, and livestock
  174  and livestock products.
  175         (3) “Agricultural production” means the production of
  176  plants and animals useful to humans, including the preparation,
  177  planting, cultivating, or harvesting of these products or other
  178  practices necessary to accomplish production through the harvest
  179  phase, including aquaculture, horticulture, floriculture,
  180  viticulture, forestry, dairy, livestock, poultry, bees, and all
  181  other forms of farm products and farm production.
  182         (4) “Alcoholic beverages” means all such beverages as
  183  defined by the laws of this state.
  184         (5)(2) “Business” means an any activity engaged in by a any
  185  person, or caused to be engaged in by him or her, with the
  186  direct or indirect object of private or public gain, benefit, or
  187  advantage, either direct or indirect. Except for the sale sales
  188  of an any aircraft, boat, mobile home, or motor vehicle, the
  189  term does “business” shall not be construed in this chapter to
  190  include occasional or isolated sales or transactions involving
  191  tangible personal property or services by a person who does not
  192  hold himself or herself out as engaged in business or sales of
  193  unclaimed tangible personal property under s. 717.122, but does
  194  include includes other charges for the sale or rental of
  195  tangible personal property;, sales of services taxable under
  196  this chapter;, sales of or charges of admission;, communication
  197  services;, all rentals and leases of living quarters, other than
  198  low-rent housing operated under chapter 421;, sleeping or
  199  housekeeping accommodations in hotels, apartment houses,
  200  roominghouses, or tourist or trailer camps;, and all rentals of
  201  or licenses in real property, other than low-rent housing
  202  operated under chapter 421; and, all leases or rentals of, or
  203  licenses in, parking lots or garages for motor vehicles and,
  204  docking or storage spaces for boats in boat docks or marinas as
  205  defined in this chapter and made subject to a tax imposed by
  206  this chapter. The term does “business” shall not be construed in
  207  this chapter to include the leasing, subleasing, or licensing of
  208  real property by one corporation to another if all of the stock
  209  of both such corporations is owned, directly or through one or
  210  more wholly owned subsidiaries, by a common parent corporation;
  211  the property was in use before prior to July 1, 1989, title to
  212  the property was transferred after July 1, 1988, and before July
  213  1, 1989, between members of an affiliated group, as defined in
  214  s. 1504(a) of the Internal Revenue Code of 1986, which group
  215  included both such corporations and there is no substantial
  216  change in the use of the property following the transfer of
  217  title; the leasing, subleasing, or licensing of the property was
  218  required by an unrelated lender as a condition of providing
  219  financing to one or more members of the affiliated group; and
  220  the corporation to which the property is leased, subleased, or
  221  licensed had sales subject to the tax imposed by this chapter of
  222  at least not less than $667 million during the most recent 12
  223  month period ending ended June 30. Any tax on such sales,
  224  charges, rentals, admissions, or other transactions made subject
  225  to the tax imposed by this chapter shall be collected by the
  226  state, county, municipality, any political subdivision, agency,
  227  bureau, or department, or other state or local governmental
  228  instrumentality in the same manner as other dealers, unless
  229  specifically exempted by this chapter.
  230         (6) “Certified service provider” has the same meaning as
  231  provided in s. 213.256.
  232         (7)(3)The terms “Cigarettes,” “tobacco,” or “tobacco
  233  products” includes referred to in this chapter include all such
  234  products as are, defined or may be, hereafter defined by the
  235  laws of this the state.
  236         (8) “Coin-operated amusement machine” means a machine
  237  operated by coin, slug, token, coupon, or similar device for the
  238  purpose of entertainment or amusement. The term includes coin
  239  operated pinball machines, music machines, juke boxes,
  240  mechanical games, video games, arcade games, billiard tables,
  241  moving picture viewers, shooting galleries, and similar
  242  amusement devices.
  243         (9) “Computer” means an electronic device that accepts
  244  information in digital or similar form and manipulates such
  245  information for a result based on a sequence of instructions.
  246         (10) “Computer software” means a set of coded instructions
  247  designed to cause a computer or automatic data processing
  248  equipment to perform a task.
  249         (11)(4) “Cost price” means the actual cost of articles of
  250  tangible personal property without any deductions for therefrom
  251  on account of the cost of materials used, labor or service
  252  costs, transportation charges, or other any expenses whatsoever.
  253         (12) “Delivery charge” means a charge by the seller of
  254  personal property or services for preparation and delivery to a
  255  location designated by the purchaser of such property or
  256  services, including, but not limited to, transportation,
  257  shipping, postage, handling, crating, and packing.
  258  Notwithstanding any other provision of this section, the term
  259  does not include charges for the delivery of direct mail,
  260  transportation, shipping, postage, handling, crating, and
  261  packing or similar charges that are separately stated on an
  262  invoice or similar billing document given to the purchaser and
  263  invoiced at cost with no markup.
  264         (a) The exclusion of delivery charges for direct mail
  265  applies to a sale involving the delivery or mailing of direct
  266  mail, printed material that would otherwise be direct mail which
  267  results from a transaction that this state considers the sale of
  268  a service, or printed material delivered or mailed to a mass
  269  audience if the cost of the printed material is not billed
  270  directly to the recipient and is the result of a transaction
  271  that includes the development of billing information or the
  272  provision of data processing services.
  273         (b) If a shipment includes exempt property and taxable
  274  property, the seller shall tax only the percentage of the
  275  delivery charge allocated to the taxable property. The seller
  276  may allocate the delivery charge by using a percentage based on
  277  the:
  278         1. Total sales price of the taxable property compared to
  279  the total sales price of all property in the shipment; or
  280         2. Total weight of the taxable property compared to the
  281  total weight of all property in the shipment.
  282         (13)(5)The term “Department” means the Department of
  283  Revenue.
  284         (14) “Diesel fuel” means a liquid product, gas product, or
  285  a combination thereof, which is used in an internal combustion
  286  engine or motor to propel any form of vehicle, machine, or
  287  mechanical contrivance. The term includes, but is not limited
  288  to, all forms of fuel commonly or commercially known or sold as
  289  diesel fuel or kerosene. The term does not include butane gas,
  290  propane gas, or other forms of liquefied petroleum gas or
  291  compressed natural gas.
  292         (15) “Direct mail” means printed material delivered or
  293  distributed by the United States Postal Service or other
  294  delivery service to a mass audience or to addressees on a
  295  mailing list provided by the purchaser or at the direction of
  296  the purchaser if the cost of the items is not billed directly to
  297  the recipient. The term includes tangible personal property
  298  supplied directly or indirectly by the purchaser to the direct
  299  mail seller for inclusion in the package containing the printed
  300  material. The term does not include multiple items of printed
  301  material delivered to a single address.
  302         (16) “Electronic” means technology having electrical,
  303  digital, magnetic, wireless, optical, electromagnetic, or
  304  similar capabilities.
  305         (17)(6) “Enterprise zone” means an area of the state
  306  designated pursuant to s. 290.0065. This subsection expires on
  307  the date specified in s. 290.016 for the expiration of the
  308  Florida Enterprise Zone Act.
  309         (18)(7) “Factory-built building” means a structure
  310  manufactured in a manufacturing facility for installation or
  311  erection as a finished building. The term; “factory-built
  312  building” includes, but is not limited to, residential,
  313  commercial, institutional, storage, and industrial structures.
  314         (19) “Farmer” means a person who is directly engaged in the
  315  business of producing crops, livestock, or other agricultural
  316  commodities. The term includes, but is not limited to, horse
  317  breeders, nurserymen, dairy farmers, poultry farmers, fish
  318  farmers, cattle ranchers, and apiarists.
  319         (20) “Forest” means land stocked by trees used in the
  320  production of forest products or which formerly had such tree
  321  cover and is not currently developed for nonforest use.
  322         (21) “Fractional aircraft ownership program” means a
  323  program that meets the requirements of 14 C.F.R. part 91,
  324  subpart K, relating to fractional ownership operations, except
  325  that the program must include a minimum of 25 aircraft owned or
  326  leased by the program manager and used in the program.
  327         (22) “Gross sales” means the sum total of all sales of
  328  tangible personal property without any deduction except as
  329  specifically provided under this chapter.
  330         (23)(8) “In this state” or “in the state” means within the
  331  state boundaries of Florida as defined in s. 1, Art. II of the
  332  State Constitution and includes all territory within these
  333  limits owned by or ceded to the United States.
  334         (9)The term “Intoxicating beverages” or “Alcoholic
  335  beverages” referred to in this chapter includes all such
  336  beverages as are so defined or may be hereafter defined by the
  337  laws of the state.
  338         (24)(10) “Lease,” “let,” or “rental” means leasing or
  339  renting of living quarters or sleeping or housekeeping
  340  accommodations in hotels, apartment houses, roominghouses,
  341  tourist or trailer camps, and real property.
  342         (a) Hotels, apartment houses, roominghouses, tourist or
  343  trailer camps, and real property include, the same being defined
  344  as follows:
  345         (a) every building or other structure kept, used,
  346  maintained, or advertised as, or held out to the public to be, a
  347  place where sleeping accommodations are supplied for pay to
  348  transient or permanent guests or tenants, in which 10 or more
  349  rooms are furnished for the accommodation of such guests, and
  350  having one or more dining rooms or cafes where meals or lunches
  351  are served to such transient or permanent guests.; such
  352         1.A “hotel” is a building where sleeping accommodations
  353  and dining rooms or cafes are leased or rented being conducted
  354  in the same building or buildings in connection therewith,
  355  shall, for the purpose of this chapter, be deemed a hotel.
  356         2.(b)An “apartment house” is a Any building, or part
  357  thereof, where separate accommodations for two or more families
  358  living independently of each other are supplied to transient or
  359  permanent guests or tenants shall for the purpose of this
  360  chapter be deemed an apartment house.
  361         3.(c)A “roominghouse” is a Every house, boat, vehicle,
  362  motor court, trailer court, or other structure or a any place or
  363  location kept, used, maintained, or advertised as, or held out
  364  to the public to be, a place where living quarters or sleeping
  365  or housekeeping accommodations are supplied for pay to transient
  366  or permanent guests or tenants, whether in one or adjoining
  367  buildings, shall for the purpose of this chapter be deemed a
  368  roominghouse.
  369         4.(d)A “room” in all hotels, apartment houses, and
  370  roominghouses includes within the meaning of this chapter, the
  371  parlor, dining room, sleeping porches, kitchen, office, and
  372  sample rooms shall be construed to mean “rooms.
  373         5.(e) A “tourist camp” is a place where two or more tents,
  374  tent houses, or camp cottages are located and offered by a
  375  person or municipality for sleeping or eating accommodations,
  376  most generally to the transient public for either a direct money
  377  consideration or an indirect benefit to the lessor or owner in
  378  connection with a related business.
  379         6.(f) A “trailer camp,” “mobile home park,” or
  380  “recreational vehicle park” is a place where space is offered,
  381  with or without service facilities, by a person any persons or
  382  municipality to the public for the parking and accommodation of
  383  two or more automobile trailers, mobile homes, or recreational
  384  vehicles that which are used for lodging, for either a direct
  385  money consideration or an indirect benefit to the lessor or
  386  owner in connection with a related business, such space being
  387  hereby defined as living quarters, and the rental price thereof
  388  includes shall include all service charges paid to the lessor.
  389         (b)(g) “Lease,” “let,” or “rental” also means a transfer of
  390  possession or control of tangible personal property for a fixed
  391  or indeterminate term for consideration. A clause for a future
  392  option to purchase or to extend an agreement does not preclude
  393  an agreement from being a lease or rental. This definition
  394  applies to the levying of the sales and use tax, regardless of
  395  whether a transaction is characterized as a lease or rental
  396  under generally accepted accounting principles, the Internal
  397  Revenue Code, the Uniform Commercial Code, or other federal,
  398  state, or local law. These terms include agreements covering
  399  motor vehicles and trailers if the amount of consideration may
  400  be increased or decreased by reference to the amount realized
  401  upon the sale or disposition of the property as provided in 26
  402  U.S.C. s. 7701(h)(3). These terms do not include:
  403         1. A transfer of possession or control of property under a
  404  security agreement or deferred payment plan that requires the
  405  transfer of title upon completion of the required payments;
  406         2. A transfer of possession or control of property under an
  407  agreement that requires the transfer of title upon completion of
  408  required payments and payment of an option price does not exceed
  409  the greater of $100 or 1 percent of the total required payments;
  410  or
  411         3. The provision of tangible personal property along with
  412  an operator for a fixed or indeterminate period of time. A
  413  condition of this exclusion is that the operator is necessary
  414  for the equipment to perform as designed. For the purpose of
  415  this subparagraph, an operator must do more than maintain,
  416  inspect, or set up the tangible personal property the leasing or
  417  rental of tangible personal property and the possession or use
  418  thereof by the lessee or rentee for a consideration, without
  419  transfer of the title of such property, except as expressly
  420  provided to the contrary herein.
  421         (c)The term “Lease,” “let,” or “rental” does not include
  422  mean hourly, daily, or mileage charges, to the extent that the
  423  such charges are subject to the jurisdiction of the United
  424  States Interstate Commerce Commission, if the when such charges
  425  are paid by reason of the presence of railroad cars owned by
  426  another on the tracks of the taxpayer, or charges made pursuant
  427  to car service agreements.
  428         (d)The term “Lease,” “let,” “rental,” or “license” does
  429  not include payments made to an owner of high-voltage bulk
  430  transmission facilities in connection with the possession or
  431  control of such facilities by a regional transmission
  432  organization, independent system operator, or similar entity
  433  under the jurisdiction of the Federal Energy Regulatory
  434  Commission. However, if where two taxpayers, in connection with
  435  the interchange of facilities, rent or lease property, each to
  436  the other, for use in providing or furnishing any of the
  437  services mentioned in s. 166.231, the term “lease or rental”
  438  means only the net amount of rental involved.
  439         (e)(h) “Real property” means the surface land, improvements
  440  thereto, and fixtures, and is synonymous with “realty” and “real
  441  estate.”
  442         (f)(i) “License,” as used in this chapter with reference to
  443  the use of real property, means the granting of a privilege to
  444  use or occupy a building or a parcel of real property for any
  445  purpose.
  446         (g)(j) Privilege, franchise, or concession fees, or fees
  447  for a license to do business, paid to an airport are not
  448  payments for leasing, letting, renting, or granting a license
  449  for the use of real property.
  450         (25) “Livestock” includes all animals of the equine,
  451  bovine, or swine class, including goats, sheep, mules, horses,
  452  hogs, cattle, and other grazing animals raised for commercial
  453  purposes. The term also includes ostriches and fish raised for
  454  commercial purposes.
  455         (26)(11) “Motor fuel” means and includes what is commonly
  456  known and sold as gasoline and fuels containing a mixture of
  457  gasoline and other products.
  458         (27)(12) “Person” includes an any individual, firm,
  459  copartnership, joint venture adventure, association,
  460  corporation, estate, trust, business trust, receiver, syndicate,
  461  or other group or combination acting as a unit and also includes
  462  any a political subdivision, municipality, state agency, bureau,
  463  or department. The term and includes the plural as well as the
  464  singular number.
  465         (28) “Power farm equipment” means moving or stationary
  466  equipment that contains within itself the means for its
  467  propulsion or power and that is dependent upon an external power
  468  source to perform its functions.
  469         (29) “Product transferred electronically” means a product,
  470  except computer software, which is obtained by a purchaser by
  471  means other than the purchase of tangible storage media.
  472         (30) “Qualified aircraft” means an aircraft having a
  473  maximum certified takeoff weight of less than 10,000 pounds and
  474  equipped with twin turbofan engines that meet Stage IV noise
  475  requirements which is used by a business operating as an on
  476  demand air carrier under Federal Aviation Administration
  477  Regulation Title 14, subchapter G, part 135, Code of Federal
  478  Regulations, which owns or leases and operates a fleet of at
  479  least 25 such aircraft in this state.
  480         (31)(13) “Retailer” means and includes any every person
  481  engaged in the business of making sales at retail or for
  482  distribution, or use, or consumption, or storage to be used or
  483  consumed in this state.
  484         (32)(14)(a) “Retail sale” or a “sale at retail” means a
  485  sale to a consumer or to a any person for a any purpose other
  486  than for resale in the form of tangible personal property or
  487  services taxable under this chapter, and includes all such
  488  transactions that may be made in lieu of retail sales or sales
  489  at retail. A sale for resale includes a sale of qualifying
  490  property. As used in this subsection paragraph, the term
  491  “qualifying property” means tangible personal property, other
  492  than electricity, which is used or consumed by a government
  493  contractor in the performance of a qualifying contract as
  494  defined in s. 212.08(17)(c), to the extent that the cost of the
  495  property is allocated or charged as a direct item of cost to
  496  such contract, title to which property vests in or passes to the
  497  government under the contract. The term “government contractor”
  498  includes prime contractors and subcontractors. As used in this
  499  subsection paragraph, a cost is a “direct item of cost” if it is
  500  a “direct cost” as defined in 48 C.F.R. s. 9904.418-30(a)(2), or
  501  similar successor provisions, including costs identified
  502  specifically with a particular contract.
  503         (a)(b) The terms “retail sales,” “sales at retail,” “use,”
  504  “storage,” and “consumption” include the sale, use, storage, or
  505  consumption of all tangible advertising materials imported or
  506  caused to be imported into this state. Tangible advertising
  507  material includes displays, display containers, brochures,
  508  catalogs, price lists, point-of-sale advertising, and technical
  509  manuals or any tangible personal property that which does not
  510  accompany the product to the ultimate consumer.
  511         (b)(c)The terms “retail sales,” “sale at retail,” “use,”
  512  “storage,” and “consumption” do not include:
  513         1. Materials, containers, labels, sacks, bags, or similar
  514  items intended to accompany a product sold to a customer without
  515  which delivery of the product would be impracticable because of
  516  the character of the contents and be used one time only once for
  517  packaging tangible personal property for sale, or for the
  518  convenience of the customer, or for packaging in the process of
  519  providing a service taxable under this chapter. If When a
  520  separate charge for packaging materials is made, the charge is
  521  shall be considered part of the sales price or rental charge for
  522  purposes of determining the applicability of tax. The terms do
  523  not include
  524         2. The sale, use, storage, or consumption of industrial
  525  materials, including chemicals and fuels except as provided
  526  herein, for future processing, manufacture, or conversion into
  527  articles of tangible personal property for resale if when such
  528  industrial materials, including chemicals and fuels except as
  529  provided herein, become a component or ingredient of the
  530  finished product. However, the terms include the sale, use,
  531  storage, or consumption of tangible personal property, including
  532  machinery and equipment or parts thereof, purchased electricity,
  533  and fuels used to power machinery, if when such items are used
  534  and dissipated in fabricating, converting, or processing
  535  tangible personal property for sale, even though they may become
  536  ingredients or components of the tangible personal property for
  537  sale through accident, wear, tear, erosion, corrosion, or
  538  similar means. The terms do not include the sale of materials to
  539  a registered repair facility for use in repairing a motor
  540  vehicle, airplane, or boat, if when such materials are
  541  incorporated into and sold as part of the repair. Such a sale
  542  shall be deemed a purchase for resale by the repair facility,
  543  even though every material is not separately stated or
  544  separately priced on the repair invoice.
  545         (d)“Gross sales” means the sum total of all sales of
  546  tangible personal property as defined herein, without any
  547  deduction whatsoever of any kind or character, except as
  548  provided in this chapter.
  549         (e) The term “Retail sale” includes a mail order sale, as
  550  defined in s. 212.0596(1).
  551         (33)(15) “Sale” means and includes:
  552         (a) A Any transfer of title or possession, or both, an
  553  exchange, a barter, a license, a lease, or a rental, conditional
  554  or otherwise, in any manner or by any means whatsoever, of
  555  tangible personal property for a consideration.
  556         (b) The rental of living quarters or sleeping or
  557  housekeeping accommodations in hotels, apartment houses, or
  558  roominghouses, or tourist or trailer camps, as hereinafter
  559  defined in this chapter.
  560         (c) The producing, fabricating, processing, printing, or
  561  imprinting of tangible personal property for a consideration for
  562  consumers who furnish either directly or indirectly furnish the
  563  materials used in the producing, fabricating, processing,
  564  printing, or imprinting.
  565         (d) The furnishing, preparing, or serving for a
  566  consideration of any tangible personal property for consumption
  567  on or off the premises of the person furnishing, preparing, or
  568  serving such tangible personal property, which includes the sale
  569  of meals or prepared food by an employer to his or her
  570  employees.
  571         (e) A transaction in which whereby the possession of
  572  property is transferred, but the seller retains title as
  573  security for the payment of the price.
  574         (34)(16) “Sales price” means the measure subject to the tax
  575  imposed by this chapter and the total amount of consideration,
  576  including cash, credit, property, and services, for which
  577  tangible personal property or personal services are sold,
  578  leased, or rented, valued in money, whether received in money or
  579  otherwise.
  580         (a) The sales price may not include a deduction for:
  581         1. The seller’s cost of the property sold;
  582         2. The cost of materials used, labor or service cost,
  583  interest, losses, the cost to the seller of transportation, the
  584  taxes imposed on the seller, and other expenses of the seller;
  585         3. Charges by the seller for services necessary to complete
  586  the sale, other than delivery and installation charges;
  587         4. Delivery charges; or
  588         5. Installation charges.
  589         (b) The sales price does not apply to:
  590         1. Trade-ins allowed and taken at the time of sale, if the
  591  amount is separately stated on the invoice, bill of sale, or
  592  similar document given to the purchaser;
  593         2. Discounts, including cash, terms, or coupons, which are
  594  not reimbursed by a third party, are allowed by a seller, and
  595  taken by a purchaser at the time of sale;
  596         3. Interest, financing, and carrying charges from credit
  597  extended on the sale of personal property or services, if the
  598  amount is separately stated on the invoice, bill of sale, or
  599  similar document given to the purchaser;
  600         4. Taxes legally imposed directly on the consumer which are
  601  separately stated on the invoice, bill of sale, or similar
  602  document given to the purchaser; or total amount paid for
  603  tangible personal property, including any services that are a
  604  part of the sale, valued in money, whether paid in money or
  605  otherwise, and includes any amount for which credit is given to
  606  the purchaser by the seller, without any deduction therefrom on
  607  account of the cost of the property sold, the cost of materials
  608  used, labor or service cost, interest charged, losses, or any
  609  other expense whatsoever. “Sales price” also includes the
  610  consideration for a transaction which requires both labor and
  611  material to alter, remodel, maintain, adjust, or repair tangible
  612  personal property. Trade-ins or discounts allowed and taken at
  613  the time of sale shall not be included within the purview of
  614  this subsection. “Sales price” also includes the full face value
  615  of any coupon used by a purchaser to reduce the price paid to a
  616  retailer for an item of tangible personal property; where the
  617  retailer will be reimbursed for such coupon, in whole or in
  618  part, by the manufacturer of the item of tangible personal
  619  property; or whenever it is not practicable for the retailer to
  620  determine, at the time of sale, the extent to which
  621  reimbursement for the coupon will be made. The term “sales
  622  price” does not include federal excise taxes imposed upon the
  623  retailer on the sale of tangible personal property. The term
  624  “sales price” does include federal manufacturers’ excise taxes,
  625  even if the federal tax is listed as a separate item on the
  626  invoice. To the extent required by federal law, the term “sales
  627  price” does not include
  628         5. Charges for Internet access services which are not
  629  itemized on the customer’s bill, but which can be reasonably
  630  identified from the selling dealer’s books and records kept in
  631  the regular course of business. The dealer may support the
  632  allocation of charges with books and records kept in the regular
  633  course of business covering the dealer’s entire service area,
  634  including territories outside this state.
  635         (35) “Sea trial” means a voyage for the purpose of testing
  636  repair or modification work which in length and scope is
  637  reasonably necessary to test repairs or modifications, or a
  638  voyage for the purpose of ascertaining the seaworthiness of a
  639  vessel. If the purpose of the sea trial is to test repair or
  640  modification work, the owner or repair facility shall certify,
  641  on a form prescribed by the department, the repairs that have
  642  been tested. The owner and the repair facility may also be
  643  required to certify that the length and scope of the voyage were
  644  reasonably necessary to test the repairs or modifications.
  645         (36) “Seller” means a person making sales, leases, or
  646  rentals of personal property or services.
  647         (37) “Solar energy system” means the equipment and
  648  requisite hardware that provide and are used for collecting,
  649  transferring, converting, storing, or using incident solar
  650  energy for water heating, space heating, cooling, or other
  651  applications that would otherwise require the use of a
  652  conventional source of energy, such as petroleum products,
  653  natural gas, manufactured gas, or electricity.
  654         (38) “Space flight” means a flight designed for suborbital,
  655  orbital, or interplanetary travel of a space vehicle, satellite,
  656  or station of any kind.
  657         (39) “Spaceport activities” means activities directed or
  658  sponsored by Space Florida on spaceport territory pursuant to
  659  its powers and responsibilities under the Space Florida Act.
  660         (17) “Diesel fuel” means any liquid product, gas product,
  661  or combination thereof used in an internal combustion engine or
  662  motor to propel any form of vehicle, machine, or mechanical
  663  contrivance. This term includes, but is not limited to, all
  664  forms of fuel commonly or commercially known or sold as diesel
  665  fuel or kerosene. However, the term “diesel fuel” does not
  666  include butane gas, propane gas, or any other form of liquefied
  667  petroleum gas or compressed natural gas.
  668         (40)(18) “Storage” means and includes any keeping or
  669  retaining retention in this state of tangible personal property
  670  in this state for use or consumption in this state or for a any
  671  purpose other than sale at retail in the regular course of
  672  business.
  673         (41) “Streamlined Sales and Use Tax Agreement” means the
  674  agreement described in s. 213.256.
  675         (42)(19) “Tangible personal property” means and includes
  676  personal property that which may be seen, weighed, measured, or
  677  touched, or that is in any manner perceptible to the senses. The
  678  term includes, including electric power or energy; water, gas,
  679  or steam;, boats;, motor vehicles and mobile homes, as those
  680  terms are defined in s. 320.01;(1) and (2), aircraft, as defined
  681  in s. 330.27;, and all other types of vehicles. The term
  682  “tangible personal property” does not include stocks, bonds,
  683  notes, insurance, or other obligations or securities, a product
  684  transferred electronically, or pari-mutuel tickets sold or
  685  issued under the racing laws of this the state.
  686         (43)(20) “Use” means and includes the exercise of a any
  687  right or power over tangible personal property incident to the
  688  ownership thereof, or interest therein, except that it does not
  689  include the sale at retail of that property in the regular
  690  course of business. The term “use” does not include:
  691         (a) The loan of an automobile by a motor vehicle dealer to
  692  a high school for use in its driver education and safety
  693  program. The term “use” does not include
  694         (b) A contractor’s use of “qualifying property” as defined
  695  in subsection (32) by paragraph (14)(a).
  696         (44)(21)The term “Use tax” referred to in this chapter
  697  includes the use, the consumption, the distribution, and the
  698  storage as herein defined.
  699         (45) “Voluntary seller” or “volunteer seller” means a
  700  seller that is not required to register in this state to collect
  701  the tax imposed by this chapter.
  702         (22) “Spaceport activities” means activities directed or
  703  sponsored by Space Florida on spaceport territory pursuant to
  704  its powers and responsibilities under the Space Florida Act.
  705         (23) “Space flight” means any flight designed for
  706  suborbital, orbital, or interplanetary travel of a space
  707  vehicle, satellite, or station of any kind.
  708         (24) “Coin-operated amusement machine” means any machine
  709  operated by coin, slug, token, coupon, or similar device for the
  710  purposes of entertainment or amusement. The term includes, but
  711  is not limited to, coin-operated pinball machines, music
  712  machines, juke boxes, mechanical games, video games, arcade
  713  games, billiard tables, moving picture viewers, shooting
  714  galleries, and all other similar amusement devices.
  715         (25) “Sea trial” means a voyage for the purpose of testing
  716  repair or modification work, which is in length and scope
  717  reasonably necessary to test repairs or modifications, or a
  718  voyage for the purpose of ascertaining the seaworthiness of a
  719  vessel. If the sea trial is to test repair or modification work,
  720  the owner or repair facility shall certify, in a form required
  721  by the department, what repairs have been tested. The owner and
  722  the repair facility may also be required to certify that the
  723  length and scope of the voyage were reasonably necessary to test
  724  the repairs or modifications.
  725         (26) “Solar energy system” means the equipment and
  726  requisite hardware that provide and are used for collecting,
  727  transferring, converting, storing, or using incident solar
  728  energy for water heating, space heating, cooling, or other
  729  applications that would otherwise require the use of a
  730  conventional source of energy such as petroleum products,
  731  natural gas, manufactured gas, or electricity.
  732         (27) “Agricultural commodity” means horticultural,
  733  aquacultural, poultry and farm products, and livestock and
  734  livestock products.
  735         (28) “Farmer” means a person who is directly engaged in the
  736  business of producing crops, livestock, or other agricultural
  737  commodities. The term includes, but is not limited to, horse
  738  breeders, nurserymen, dairy farmers, poultry farmers, cattle
  739  ranchers, apiarists, and persons raising fish.
  740         (29) “Livestock” includes all animals of the equine,
  741  bovine, or swine class, including goats, sheep, mules, horses,
  742  hogs, cattle, ostriches, and other grazing animals raised for
  743  commercial purposes. The term “livestock” shall also include
  744  fish raised for commercial purposes.
  745         (30) “Power farm equipment” means moving or stationary
  746  equipment that contains within itself the means for its own
  747  propulsion or power and moving or stationary equipment that is
  748  dependent upon an external power source to perform its
  749  functions.
  750         (31) “Forest” means the land stocked by trees of any size
  751  used in the production of forest products, or formerly having
  752  such tree cover, and not currently developed for nonforest use.
  753         (32) “Agricultural production” means the production of
  754  plants and animals useful to humans, including the preparation,
  755  planting, cultivating, or harvesting of these products or any
  756  other practices necessary to accomplish production through the
  757  harvest phase, and includes aquaculture, horticulture,
  758  floriculture, viticulture, forestry, dairy, livestock, poultry,
  759  bees, and any and all forms of farm products and farm
  760  production.
  761         (33) “Qualified aircraft” means any aircraft having a
  762  maximum certified takeoff weight of less than 10,000 pounds and
  763  equipped with twin turbofan engines that meet Stage IV noise
  764  requirements that is used by a business operating as an on
  765  demand air carrier under Federal Aviation Administration
  766  Regulation Title 14, chapter I, part 135, Code of Federal
  767  Regulations, that owns or leases and operates a fleet of at
  768  least 25 of such aircraft in this state.
  769         (34) “Fractional aircraft ownership program” means a
  770  program that meets the requirements of 14 C.F.R. part 91,
  771  subpart K, relating to fractional ownership operations, except
  772  that the program must include a minimum of 25 aircraft owned or
  773  leased by the program manager and used in the program.
  774         Section 2. Paragraph (c) of subsection (7) of section
  775  212.03, Florida Statutes, is amended to read:
  776         212.03 Transient rentals tax; rate, procedure, enforcement,
  777  exemptions.—
  778         (7)
  779         (c) The rental of facilities in a trailer camp, mobile home
  780  park, or recreational vehicle park, as defined in s.
  781  212.02(10)(f), which are intended primarily for rental as a
  782  principal or permanent place of residence is exempt from the tax
  783  imposed by this chapter. The rental of such facilities that
  784  primarily serve transient guests is not exempt under by this
  785  subsection. In applying the application of this law, or in
  786  making a any determination against the exemption, the department
  787  shall consider the facility as primarily serving transient
  788  guests unless the facility owner makes a verified declaration on
  789  a form prescribed by the department that more than half of the
  790  total rental units available are occupied by tenants who have a
  791  continuous residence of more than in excess of 3 months. The
  792  owner of a facility declared to be exempt under by this
  793  paragraph must determine make a determination of the taxable
  794  status of the facility at the end of the owner’s accounting year
  795  using any consecutive 3-month period, at least 1 one month of
  796  which is in the accounting year. The owner shall must use a
  797  selected consecutive 3-month period during each annual
  798  redetermination. If In the event that an exempt facility no
  799  longer qualifies for the exemption by this paragraph, the owner
  800  must so notify the department on a form prescribed by the
  801  department by the 20th day of the first month of the owner’s
  802  next succeeding accounting year that the facility no longer
  803  qualifies for such exemption. The tax levied by this section
  804  applies shall apply to the rental of facilities that no longer
  805  qualify for the exemption under this paragraph beginning the
  806  first day of the owner’s next succeeding accounting year. The
  807  provisions of This paragraph does do not apply to mobile home
  808  lots regulated under chapter 723.
  809         Section 3. Subsection (6) of section 212.0306, Florida
  810  Statutes, is amended to read:
  811         212.0306 Local option food and beverage tax; procedure for
  812  levying; authorized uses; administration.—
  813         (6) A Any county levying a tax authorized by this section
  814  must locally administer the tax using the powers and duties
  815  enumerated for local administration of the tourist development
  816  tax by s. 125.0104, 1992 Supplement to the Florida Statutes
  817  1991. The county’s ordinance shall also provide for brackets
  818  applicable to taxable transactions.
  819         Section 4. Paragraph (b) of subsection (1) of section
  820  212.04, Florida Statutes, is amended to read:
  821         212.04 Admissions tax; rate, procedure, enforcement.—
  822         (1)
  823         (b) For the exercise of such privilege, a tax is levied at
  824  the rate of 6 percent of sales price, or the actual value
  825  received from such admissions, which amount 6 percent shall be
  826  added to and collected with all such admissions from the
  827  purchaser thereof, and such tax shall be paid for the exercise
  828  of the privilege as declared defined in the preceding paragraph
  829  (a). Each ticket must show on its face the actual sales price of
  830  the admission, or each dealer selling the admission must
  831  prominently display at the box office or other place where the
  832  admission charge is made a notice disclosing the price of the
  833  admission., and The tax shall be computed and collected on the
  834  basis of the actual price of the admission charged by the
  835  dealer. The sale price or actual value of admission shall, for
  836  the purpose of this chapter, is the be that price remaining
  837  after deduction of federal taxes and state or locally imposed or
  838  authorized seat surcharges, taxes, or fees, if any, imposed upon
  839  such admission. The sale price or actual value does not include
  840  separately stated ticket service charges that are imposed by a
  841  facility ticket office or a ticketing service and added to a
  842  separately stated, established ticket price. The rate of tax on
  843  each admission shall be according to the brackets established by
  844  s. 212.12(9).
  845         Section 5. Section 212.05, Florida Statutes, is amended to
  846  read:
  847         212.05 Sales, storage, use tax.—The Legislature intends It
  848  is hereby declared to be the legislative intent that each every
  849  person is exercising a taxable privilege who engages in the
  850  business of selling tangible personal property at retail in this
  851  state, including the business of making mail order sales, or who
  852  rents or furnishes any of the things or services taxable under
  853  this chapter, or who stores for use or consumption in this state
  854  an any item or article of tangible personal property as defined
  855  herein and who leases or rents such property in this within the
  856  state is exercising a taxable privilege.
  857         (1) For the exercise of such privilege, a tax is levied on
  858  each taxable transaction or incident, which tax is due and
  859  payable as follows:
  860         (a)1.a. At the rate of 6 percent of the sales price of each
  861  item or article of tangible personal property if when sold at
  862  retail in this state, computed on each taxable sale for the
  863  purpose of remitting the amount of tax due the state, and
  864  including each and every retail sale.
  865         1.b.The Each occasional or isolated sale of an aircraft,
  866  boat, mobile home, or motor vehicle of a class or type which is
  867  required to be registered, licensed, titled, or documented in
  868  this state or by the United States Government is shall be
  869  subject to tax at the rate provided in this paragraph. The
  870  department shall by rule adopt a any nationally recognized
  871  publication for valuation of used motor vehicles as the
  872  reference price list for a any used motor vehicle that must
  873  which is required to be licensed pursuant to s. 320.08(1), (2),
  874  (3)(a), (b), (c), or (e), or (9). If a any party to an
  875  occasional or isolated sale of such a vehicle reports to the tax
  876  collector a sales price that which is less than 80 percent of
  877  the average loan price for the specified model and year of such
  878  vehicle as listed in the most recent reference price list, the
  879  tax levied under this paragraph shall be computed by the
  880  department on such average loan price unless the parties to the
  881  sale have provided to the tax collector an affidavit signed by
  882  each party, or other substantial proof, stating the actual sales
  883  price. A Any party to such sale who reports a sales price less
  884  than the actual sales price commits is guilty of a misdemeanor
  885  of the first degree, punishable as provided in s. 775.082 or s.
  886  775.083. The department shall collect or attempt to collect from
  887  such party any delinquent sales taxes. In addition, Such party
  888  shall also pay any tax due and any penalty and interest assessed
  889  plus a penalty equal to twice the amount of the additional tax
  890  owed. Notwithstanding any other provision of law, the department
  891  of Revenue may waive or compromise a any penalty imposed
  892  pursuant to this subparagraph.
  893         2. This paragraph does not apply to the sale of a boat or
  894  aircraft by or through a registered dealer under this chapter to
  895  a purchaser who, at the time of taking delivery, is a
  896  nonresident of this state, does not make his or her permanent
  897  place of abode in this state, and is not engaged in carrying on
  898  in this state any employment, trade, business, or profession in
  899  this state in which the boat or aircraft will be used in this
  900  state, or is a corporation of which none of the officers or
  901  directors of which is a resident of, or makes his or her
  902  permanent place of abode in, this state, or is a noncorporate
  903  entity that does not have an has no individual vested with
  904  authority to participate in the management, direction, or
  905  control of the entity’s affairs who is a resident of, or makes
  906  his or her permanent abode in, this state. For purposes of this
  907  exemption, either a registered dealer acting on his or her own
  908  behalf as seller, a registered dealer acting as broker on behalf
  909  of a seller, or a registered dealer acting as broker on behalf
  910  of the purchaser may be deemed to be the selling dealer. This
  911  exemption is shall not be allowed unless:
  912         a. The purchaser removes a qualifying boat, as described in
  913  sub-subparagraph f., from the state within 90 days after the
  914  date of purchase or extension, or the purchaser removes a
  915  nonqualifying boat or an aircraft from this state within 10 days
  916  after the date of purchase, or, if when the boat or aircraft is
  917  repaired or altered, within 20 days after completion of the
  918  repairs or alterations;
  919         b. The purchaser, within 30 days from the date of
  920  departure, provides shall provide the department with written
  921  proof that the purchaser licensed, registered, titled, or
  922  documented the boat or aircraft outside the state or,. if such
  923  written proof is unavailable, provides within 30 days the
  924  purchaser shall provide proof that the purchaser applied for
  925  such license, title, registration, or documentation. The
  926  purchaser shall forward to the department proof of title,
  927  license, registration, or documentation upon receipt;
  928         c. The purchaser, within 10 days after of removing the boat
  929  or aircraft from this state Florida, furnishes shall furnish the
  930  department with proof of removal in the form of receipts for
  931  fuel, dockage, slippage, tie-down, or hangaring from outside the
  932  state of Florida. The information so provided must clearly and
  933  specifically identify the boat or aircraft;
  934         d. The selling dealer, within 5 days after of the date of
  935  sale, provides shall provide to the department a copy of the
  936  sales invoice, closing statement, bills of sale, and the
  937  original affidavit signed by the purchaser attesting that he or
  938  she has read the provisions of this section;
  939         e. The seller makes a copy of the affidavit a part of his
  940  or her record for the period as long as required by s. 213.35;
  941  and
  942         f. Unless The nonresident purchaser of a boat of 5 net tons
  943  of admeasurement or larger intends to remove the boat from this
  944  state within 10 days after the date of purchase or if when the
  945  boat is repaired or altered, within 20 days after completion of
  946  the repairs or alterations, the nonresident purchaser applies
  947  shall apply to the selling dealer for a decal that which
  948  authorizes the removal of the boat within 90 days after the date
  949  of purchase for removal of the boat. The nonresident purchaser
  950  of a qualifying boat may apply to the selling dealer within 60
  951  days after the date of purchase for an extension decal that
  952  authorizes the boat to remain in this state for an additional 90
  953  days, but not more than a total of 180 days, before the
  954  nonresident purchaser must is required to pay the tax imposed by
  955  this chapter. The department may is authorized to issue decals
  956  in advance to dealers. The number of decals issued in advance to
  957  a dealer must shall be consistent with the volume of the
  958  dealer’s past sales of boats which qualify under this sub
  959  subparagraph. The selling dealer or his or her agent shall mark
  960  and affix the decals to qualifying boats in the manner
  961  prescribed by the department before, prior to delivery of the
  962  boat.
  963         (I) The department may is hereby authorized to charge
  964  dealers a fee sufficient to recover the costs of decals issued,
  965  except that the extension decal shall cost $425.
  966         (II) The proceeds from the sale of decals shall will be
  967  deposited into the administrative trust fund.
  968         (III) Decals must shall display information that identifies
  969  to identify the boat as a qualifying boat under this sub
  970  subparagraph, including, but not limited to, the decal’s date of
  971  expiration.
  972         (IV) The department may is authorized to require dealers
  973  who purchase decals to file reports with the department and may
  974  prescribe all necessary records by rule. All such records are
  975  subject to inspection by the department.
  976         (V) A Any dealer or his or her agent who issues a decal
  977  falsely, fails to affix a decal, mismarks the expiration date of
  978  a decal, or fails to properly account for decals will be
  979  considered prima facie to have committed a fraudulent act to
  980  evade the tax and is will be liable for payment of the tax plus
  981  a mandatory penalty of 200 percent of the tax, and commits shall
  982  be liable for fine and punishment as provided by law for a
  983  conviction of a misdemeanor of the first degree, punishable as
  984  provided in s. 775.082 or s. 775.083.
  985         (VI) A Any nonresident purchaser of a boat who removes a
  986  decal before prior to permanently removing the boat from the
  987  state, or defaces, changes, modifies, or alters a decal in a
  988  manner affecting its expiration date before prior to its
  989  expiration, or who causes or allows the same to be done by
  990  another, is will be considered prima facie to have committed a
  991  fraudulent act to evade the tax, is and will be liable for
  992  payment of the tax plus a mandatory penalty of 200 percent of
  993  the tax, and commits shall be liable for fine and punishment as
  994  provided by law for a conviction of a misdemeanor of the first
  995  degree, punishable as provided in s. 775.082 or s. 775.083.
  996         (VII) The department may is authorized to adopt rules
  997  necessary to administer and enforce this subparagraph and to
  998  publish the necessary forms and instructions.
  999         (VIII) The department is hereby authorized to adopt
 1000  emergency rules pursuant to s. 120.54(4) to administer and
 1001  enforce the provisions of this subparagraph.
 1002         g. If the purchaser fails to remove the qualifying boat
 1003  from this state within the maximum 180 days after purchase or a
 1004  nonqualifying boat or an aircraft from this state within 10 days
 1005  after purchase or, if when the boat or aircraft is repaired or
 1006  altered, within 20 days after completion of such repairs or
 1007  alterations, or permits the boat or aircraft to return to this
 1008  state within 6 months after from the date of departure, except
 1009  as provided in s. 212.08(7)(fff), or if the purchaser fails to
 1010  furnish the department with any of the documentation required by
 1011  sub-subparagraph f. this subparagraph within the prescribed time
 1012  period, the purchaser is shall be liable for use tax on the cost
 1013  price of the boat or aircraft and, in addition thereto, payment
 1014  of a penalty to the department of Revenue equal to the tax
 1015  payable. This penalty is shall be in lieu of the penalty imposed
 1016  by s. 212.12(2). The maximum 180-day period following the sale
 1017  of a qualifying boat tax-exempt to a nonresident may not be
 1018  tolled for any reason.
 1019         (b) At the rate of 6 percent of the cost price of each item
 1020  or article of tangible personal property, if it when the same is
 1021  not sold but is used, consumed, distributed, or stored for use
 1022  or consumption in this state; however, for tangible property
 1023  originally purchased exempt from tax for use exclusively for
 1024  lease and which is converted to the owner’s own use, tax may be
 1025  paid on the fair market value of the property at the time of
 1026  conversion. If the fair market value of the property cannot be
 1027  determined, use tax at the time of conversion shall be based on
 1028  the owner’s acquisition cost. Under no circumstances may The
 1029  aggregate amount of sales tax from leasing the property and use
 1030  tax due at the time of conversion may not be less than the total
 1031  sales tax that would have been due on the original acquisition
 1032  cost paid by the owner.
 1033         (c) At the rate of 6 percent of the gross proceeds derived
 1034  from the lease or rental of tangible personal property, as
 1035  defined herein; however, the following special provisions apply
 1036  to the lease or rental of motor vehicles:
 1037         1. When a motor vehicle is leased or rented for a period of
 1038  less than 12 months:
 1039         a. If the motor vehicle is rented in Florida, the entire
 1040  amount of such rental is taxable, even if the vehicle is dropped
 1041  off in another state.
 1042         b. If the motor vehicle is rented in another state and
 1043  dropped off in Florida, the rental is exempt from Florida tax.
 1044         2. Except as provided in subparagraph 3., for the lease or
 1045  rental of a motor vehicle for a period of not less than 12
 1046  months, sales tax is due on the lease or rental payments if the
 1047  vehicle is registered in this state; provided, however, that no
 1048  tax shall be due if the taxpayer documents use of the motor
 1049  vehicle outside this state and tax is being paid on the lease or
 1050  rental payments in another state.
 1051         3. The tax imposed by this chapter does not apply to the
 1052  lease or rental of a commercial motor vehicle as defined in s.
 1053  316.003(66)(a) to one lessee or rentee for a period of not less
 1054  than 12 months when tax was paid on the purchase price of such
 1055  vehicle by the lessor. To the extent tax was paid with respect
 1056  to the purchase of such vehicle in another state, territory of
 1057  the United States, or the District of Columbia, the Florida tax
 1058  payable shall be reduced in accordance with the provisions of s.
 1059  212.06(7). This subparagraph shall only be available when the
 1060  lease or rental of such property is an established business or
 1061  part of an established business or the same is incidental or
 1062  germane to such business.
 1063         (d) At the rate of 6 percent of the lease or rental price
 1064  paid by a lessee or rentee, or contracted or agreed to be paid
 1065  by a lessee or rentee, to the owner of the tangible personal
 1066  property.
 1067         (e)1. At the rate of 6 percent on charges for:
 1068         1.a. Prepaid calling arrangements. The tax on charges for
 1069  prepaid calling arrangements shall be collected at the time of
 1070  sale and remitted by the selling dealer.
 1071         a.(I) “Prepaid calling arrangement” has the same meaning as
 1072  provided in s. 202.11.
 1073         b.(II)If The sale or recharge of the prepaid calling
 1074  arrangement is does not take place at the dealer’s place of
 1075  business, it shall be deemed to take have taken place in
 1076  accordance at the customer’s shipping address or, if no item is
 1077  shipped, at the customer’s address or the location associated
 1078  with s. 212.06(17) the customer’s mobile telephone number.
 1079         c.(III) The sale or recharge of a prepaid calling
 1080  arrangement shall be treated as a sale of tangible personal
 1081  property for purposes of this chapter, regardless of whether a
 1082  tangible item evidencing such arrangement is furnished to the
 1083  purchaser, and such sale in within this state subjects the
 1084  selling dealer to the jurisdiction of this state for purposes of
 1085  this subsection.
 1086         d.(IV) No additional tax under this chapter or chapter 202
 1087  is due or payable if a purchaser of a prepaid calling
 1088  arrangement who has paid tax under this chapter on the sale or
 1089  recharge of such arrangement applies one or more units of the
 1090  prepaid calling arrangement to obtain communications services as
 1091  described in s. 202.11(9)(b)3., other services that are not
 1092  communications services, or products.
 1093         2.b. The installation of telecommunication and telegraphic
 1094  equipment.
 1095         3.c. Electrical power or energy, except that the tax rate
 1096  for charges for electrical power or energy is 4.35 percent.
 1097  Charges for electrical power and energy do not include taxes
 1098  imposed under ss. 166.231 and 203.01(1)(a)3.
 1099  
 1100  2. Section 212.17(3), regarding credit for tax paid on charges
 1101  subsequently found to be worthless, is equally applicable to any
 1102  tax paid under this section on charges for prepaid calling
 1103  arrangements, telecommunication or telegraph services, or
 1104  electric power subsequently found to be uncollectible. As used
 1105  in this paragraph, the term “charges” does not include an any
 1106  excise or similar tax levied by the Federal Government, a
 1107  political subdivision of this state, or a municipality upon the
 1108  purchase, sale, or recharge of prepaid calling arrangements or
 1109  upon the purchase or sale of telecommunication, television
 1110  system program, or telegraph service or electric power, which
 1111  tax is collected by the seller from the purchaser.
 1112         (f) At the rate of 6 percent on the sale, rental, use,
 1113  consumption, or storage for use in this state of machines and
 1114  equipment, and parts and accessories therefor, used in
 1115  manufacturing, processing, compounding, producing, mining, or
 1116  quarrying personal property for sale or to be used in furnishing
 1117  communications, transportation, or public utility services.
 1118         (g)1. At the rate of 6 percent on the retail price of
 1119  newspapers and magazines sold or used in Florida. However,
 1120         2. notwithstanding any other provision provisions of this
 1121  chapter, inserts of printed materials which are distributed with
 1122  a newspaper or magazine are a component part of the newspaper or
 1123  magazine, and neither the sale or nor use of such inserts is not
 1124  subject to tax if when:
 1125         1.a. Printed by a newspaper or magazine publisher or
 1126  commercial printer and distributed as a component part of a
 1127  newspaper or magazine, which means that the items after being
 1128  printed are delivered directly to a newspaper or magazine
 1129  publisher by the printer for inclusion in editions of the
 1130  distributed newspaper or magazine;
 1131         2.b. Such publications are labeled as part of the
 1132  designated newspaper or magazine publication into which they are
 1133  to be inserted; and
 1134         3.c. The purchaser of the insert presents a resale
 1135  certificate to the vendor stating that the inserts are to be
 1136  distributed as a component part of a newspaper or magazine.
 1137         (h)1.A tax is imposed At the rate of 4 percent on the
 1138  charges for the use of coin-operated amusement machines.
 1139         1. The tax shall be calculated by dividing the gross
 1140  receipts from such charges for the applicable reporting period
 1141  by a divisor, determined as provided in this subparagraph, to
 1142  compute gross taxable sales, and then subtracting gross taxable
 1143  sales from gross receipts to arrive at the amount of tax due.
 1144  For counties that do not impose a discretionary sales surtax,
 1145  the divisor is equal to 1.04; for counties that impose a 0.5
 1146  percent discretionary sales surtax, the divisor is equal to
 1147  1.045; for counties that impose a 1 percent discretionary sales
 1148  surtax, the divisor is equal to 1.050; and for counties that
 1149  impose a 2 percent sales surtax, the divisor is equal to 1.060.
 1150  If a county imposes a discretionary sales surtax that is not
 1151  listed in this subparagraph, the department shall make the
 1152  applicable divisor available in an electronic format or
 1153  otherwise. Additional divisors must shall bear the same
 1154  mathematical relationship to the next higher and next lower
 1155  divisors as the new surtax rate bears to the next higher and
 1156  next lower surtax rates for which divisors have been
 1157  established. If When a machine is activated by a slug, token,
 1158  coupon, or any similar device that which has been purchased, the
 1159  tax is on the price paid by the user of the device for such
 1160  device.
 1161         2. As used in this paragraph, the term “operator” means a
 1162  any person who possesses a coin-operated amusement machine for
 1163  the purpose of generating sales through that machine and who is
 1164  responsible for removing the receipts from the machine.
 1165         a. If the owner of the machine is also the operator of it,
 1166  he or she is shall be liable for payment of the tax without any
 1167  deduction for rent or a license fee paid to a location owner for
 1168  the use of any real property on which the machine is located.
 1169         b. If the owner or lessee of the machine is also its
 1170  operator, he or she is shall be liable for payment of the tax on
 1171  the purchase or lease of the machine, as well as the tax on
 1172  sales generated through the machine.
 1173         c. If the proprietor of the business where the machine is
 1174  located does not own the machine, he or she shall be deemed to
 1175  be the lessee and operator of the machine and is responsible for
 1176  the payment of the tax on sales, unless such responsibility is
 1177  otherwise provided for in a written agreement between him or her
 1178  and the machine owner.
 1179         3.a. An operator of a coin-operated amusement machine may
 1180  not operate or cause to be operated in this state any such
 1181  machine until the operator registers has registered with the
 1182  department, applies to the department for an identifying
 1183  certificate, and has conspicuously displays such displayed an
 1184  identifying certificate on the premises where the coin-operated
 1185  amusement machines are being operated issued by the department.
 1186  The identifying certificate shall be issued by the department
 1187  upon application from the operator. The identifying certificate
 1188  must shall include a unique number, and the certificate shall be
 1189  permanently marked with the operator’s name, the operator’s
 1190  sales tax number, and the maximum number of machines to be
 1191  operated under the certificate. An identifying certificate may
 1192  shall not be transferred from one operator to another. The
 1193  identifying certificate must be conspicuously displayed on the
 1194  premises where the coin-operated amusement machines are being
 1195  operated.
 1196         a.b. The operator of the machine must obtain an identifying
 1197  certificate before the machine is first operated in the state
 1198  and by July 1 of each year thereafter. The annual fee for the
 1199  each certificate shall be based on the number of machines
 1200  identified on the application times $30 and is due and payable
 1201  upon applying application for the identifying device. The
 1202  application must shall contain the operator’s name, sales tax
 1203  number, business address where the machines are being operated,
 1204  and the number of machines being operated in operation at that
 1205  place of business by the operator. An No operator may not
 1206  operate more machines than are listed on the certificate. A new
 1207  certificate is required if more machines are to be being
 1208  operated at that location than are listed on the certificate.
 1209  The fee for the new certificate shall be based on the number of
 1210  additional machines identified on the application form times
 1211  $30.
 1212         b.c. A penalty of $250 per machine is imposed on the
 1213  operator for failing to properly obtain and display the required
 1214  identifying certificate. A penalty of $250 is imposed on the
 1215  lessee of a any machine placed in a place of business without a
 1216  valid proper current identifying certificate. Such penalties are
 1217  shall apply in addition to all other applicable taxes, interest,
 1218  and penalties.
 1219         c.d. Operators of coin-operated amusement machines must
 1220  obtain a separate sales and use tax certificate of registration
 1221  for each county in which such machines are located. One sales
 1222  and use tax certificate of registration is sufficient for all of
 1223  the operator’s machines within a single county.
 1224         4. The provisions of This paragraph does do not apply to
 1225  coin-operated amusement machines owned and operated by churches
 1226  or synagogues.
 1227         5. In addition to any other penalties imposed by this
 1228  chapter, a person who knowingly and willfully violates a any
 1229  provision of this paragraph commits a misdemeanor of the second
 1230  degree, punishable as provided in s. 775.082 or s. 775.083.
 1231         6. The department may adopt rules necessary to administer
 1232  the provisions of this paragraph.
 1233         (i)1. At the rate of 6 percent on charges for all:
 1234         a. Investigation services Detective, security guards and
 1235  patrol services burglar protection, armored car services, and
 1236  security system other protection services, (NAICS National
 1237  Numbers 561611, 561612, 561613, and 561621, respectively). A Any
 1238  law enforcement officer, as defined in s. 943.10, who is
 1239  performing approved duties as determined by his or her local law
 1240  enforcement agency in his or her capacity as a law enforcement
 1241  officer, and who is subject to the direct and immediate command
 1242  of the his or her law enforcement agency, and wearing a in the
 1243  law enforcement officer’s uniform as authorized by the his or
 1244  her law enforcement agency, is performing law enforcement and
 1245  public safety services and is not performing investigation
 1246  services detective, security guards and patrol services burglar
 1247  protection, armored car services, or security system other
 1248  protective services, if the law enforcement officer is
 1249  performing his or her approved duties in a geographical area in
 1250  which the law enforcement officer has arrest jurisdiction. Such
 1251  law enforcement and public safety services are not subject to
 1252  tax irrespective of whether the duty is characterized as “extra
 1253  duty,” “off-duty,” or “secondary employment,” and irrespective
 1254  of whether the officer is paid directly or through the officer’s
 1255  agency by an outside source. The term “law enforcement officer”
 1256  includes a full-time or part-time law enforcement officer
 1257  officers, and an any auxiliary law enforcement officer if the,
 1258  when such auxiliary law enforcement officer is working under the
 1259  direct supervision of a full-time or part-time law enforcement
 1260  officer.
 1261         b. Janitorial services Nonresidential cleaning, excluding
 1262  cleaning of the interiors of transportation equipment, and
 1263  nonresidential building exterminating and pest control services,
 1264  (NAICS National Numbers 561710 and 561720 and 561710,
 1265  respectively).
 1266         2. As used in this paragraph, “NAICS” means those
 1267  classifications contained in the North American Industry
 1268  Classification System, as published in 2012 2007 by the Office
 1269  of Management and Budget, Executive Office of the President.
 1270         3. Charges for investigation services detective, security
 1271  guards and patrol services burglar protection, armored car
 1272  services, and security system other protection security services
 1273  performed in this state but used outside this state are exempt
 1274  from taxation. Charges for investigation services detective,
 1275  security guards and patrol services burglar protection, armored
 1276  car services, and security system other protection security
 1277  services performed outside this state and used in this state are
 1278  subject to tax.
 1279         4. If a transaction involves both the sale or use of a
 1280  service taxable under this paragraph and the sale or use of a
 1281  service or any other item not taxable under this chapter, the
 1282  consideration paid must be separately identified and stated with
 1283  respect to the taxable and exempt portions of the transaction or
 1284  the entire transaction is shall be presumed taxable. The burden
 1285  is shall be on the seller of the service or the purchaser of the
 1286  service, as whichever applicable, to overcome this presumption
 1287  by providing documentary evidence as to which portion of the
 1288  transaction is exempt from tax. The department may is authorized
 1289  to adjust the amount of consideration identified as the taxable
 1290  and exempt portions of the transaction; however, a determination
 1291  that the taxable and exempt portions are inaccurately stated and
 1292  that the adjustment is applicable must be supported by
 1293  substantial competent evidence.
 1294         5. Each seller of services subject to sales tax pursuant to
 1295  this paragraph shall maintain a monthly log showing each
 1296  transaction for which sales tax was not collected because the
 1297  services meet the requirements of subparagraph 3. for out-of
 1298  state use. The log must identify the purchaser’s name, location
 1299  and mailing address, and federal employer identification number,
 1300  if a business, or the social security number, if an individual,
 1301  the service sold, the price of the service, the date of sale,
 1302  the reason for the exemption, and the sales invoice number. The
 1303  monthly log shall be maintained pursuant to the same
 1304  requirements and subject to the same penalties imposed for the
 1305  keeping of similar records pursuant to this chapter.
 1306         (j)1. Notwithstanding any other provision of this chapter,
 1307  there is hereby levied a tax on the sale, use, consumption, or
 1308  storage for use in this state of a any coin or currency, whether
 1309  in circulation or not, is levied if, when such coin or currency:
 1310         a. Is not legal tender;
 1311         b. If legal tender, is sold, exchanged, or traded at a rate
 1312  in excess of its face value; or
 1313         c. Is sold, exchanged, or traded at a rate based on its
 1314  precious metal content.
 1315         2. Such tax shall be at a rate of 6 percent of the price at
 1316  which the coin or currency is sold, exchanged, or traded, except
 1317  that such tax may not be levied on, with respect to a coin or
 1318  currency that which is legal tender of the United States and
 1319  that which is sold, exchanged, or traded, such tax shall not be
 1320  levied.
 1321         3. There are exempt from this tax Exchanges of coins or
 1322  currency that which are in general circulation in, and legal
 1323  tender of, one nation for coins or currency that which are in
 1324  general circulation in, and legal tender of, another nation if
 1325  when exchanged solely for use as legal tender and at an exchange
 1326  rate based on the relative value of each as a medium of
 1327  exchange, are exempt from the tax.
 1328         4. With respect to a any transaction that involves the sale
 1329  of coins or currency taxable under this paragraph in which the
 1330  taxable amount represented by the sale of such coins or currency
 1331  exceeds $500, the entire amount represented by the sale of such
 1332  sale coins or currency is exempt from the tax imposed under this
 1333  paragraph. The dealer must maintain proper documentation, as
 1334  prescribed by rule of the department, to identify that portion
 1335  of a transaction which involves the sale of coins or currency
 1336  and is exempt under this subparagraph.
 1337         (k) At the rate of 6 percent of the sales price of each
 1338  gallon of diesel fuel not taxed under chapter 206 purchased for
 1339  use in a vessel, except dyed diesel fuel that is exempt pursuant
 1340  to s. 212.08(4)(a)4.
 1341         (l) Florists located in this state are liable for sales tax
 1342  on sales to retail customers regardless of where or by whom the
 1343  items sold are to be delivered. Florists located in this state
 1344  are not liable for sales tax on payments received from other
 1345  florists for items delivered to customers in this state.
 1346         (m) Operators of game concessions or other concessionaires
 1347  who customarily award tangible personal property as prizes may,
 1348  in lieu of paying tax on the cost price of such property, pay
 1349  tax on 25 percent of the gross receipts from such concession
 1350  activity.
 1351         (2) The tax shall be collected by the dealer, as defined
 1352  herein, and remitted by the dealer to the state at the time and
 1353  in the manner as hereinafter provided.
 1354         (3) The tax so levied is in addition to all other taxes,
 1355  whether levied in the form of excise, license, or privilege
 1356  taxes, and in addition to all other fees and taxes levied.
 1357         (4) The tax imposed pursuant to this chapter shall be due
 1358  and payable according to the brackets set forth in s. 212.12.
 1359         (4)(5) Notwithstanding any other provision of this chapter,
 1360  the maximum amount of tax imposed under this chapter and
 1361  collected on each sale or use of a boat in this state may not
 1362  exceed $18,000.
 1363         Section 6. Subsection (6) of section 212.0506, Florida
 1364  Statutes, is amended to read:
 1365         212.0506 Taxation of service warranties.—
 1366         (6) This tax shall be due and payable according to the
 1367  brackets set forth in s. 212.12.
 1368         Section 7. Section 212.054, Florida Statutes, is amended to
 1369  read:
 1370         212.054 Discretionary sales surtax; limitations,
 1371  administration, and collection.—
 1372         (1) A No general excise tax on sales may not shall be
 1373  levied by the governing body of a any county unless specifically
 1374  authorized under in s. 212.055. Such Any general excise tax on
 1375  sales authorized pursuant to said section shall be administered
 1376  and collected exclusively as provided in this section.
 1377         (2)(a) The tax imposed by the governing body of a any
 1378  county authorized to so levy pursuant to s. 212.055 is shall be
 1379  a discretionary surtax on all transactions occurring in the
 1380  county which transactions are subject to the state tax imposed
 1381  on sales, use, services, rentals, admissions, and other
 1382  transactions by this chapter and communications services as
 1383  defined for purposes of chapter 202. The surtax, if levied,
 1384  shall be computed as the applicable rate or rates authorized
 1385  pursuant to s. 212.055 times the amount of taxable sales and
 1386  taxable purchases representing such transactions. If the surtax
 1387  is levied on the sale of an item of tangible personal property
 1388  or on the sale of a service, the surtax shall be computed by
 1389  multiplying the rate imposed by the county within which the sale
 1390  occurs by the amount of the taxable sale. The sale of an item of
 1391  tangible personal property or the sale of a service is not
 1392  subject to the surtax if the property, the service, or the
 1393  tangible personal property representing the service is delivered
 1394  within a county that does not impose a discretionary sales
 1395  surtax.
 1396         (b) However:
 1397         1. The sales amount above $5,000 on a motor vehicle,
 1398  aircraft, boat, manufactured home, modular home, or mobile home
 1399  is any item of tangible personal property shall not be subject
 1400  to the surtax. However, charges for prepaid calling
 1401  arrangements, as defined in s. 212.05(1)(e)1.a., shall be
 1402  subject to the surtax. For purposes of administering the $5,000
 1403  limitation on an item of tangible personal property, if two or
 1404  more taxable items of tangible personal property are sold to the
 1405  same purchaser at the same time and, under generally accepted
 1406  business practice or industry standards or usage, are normally
 1407  sold in bulk or are items that, when assembled, comprise a
 1408  working unit or part of a working unit, such items must be
 1409  considered a single item for purposes of the $5,000 limitation
 1410  when supported by a charge ticket, sales slip, invoice, or other
 1411  tangible evidence of a single sale or rental.
 1412         2. In the case of utility services covering a period
 1413  starting before and ending after the effective date of a surtax
 1414  adoption, termination, or rate increase or decrease, the rate
 1415  adoption, termination, increase, or decrease applies to the
 1416  first billing period starting on or after the effective date of
 1417  change billed on or after the effective date of any such surtax,
 1418  the entire amount of the charge for utility services shall be
 1419  subject to the surtax. In the case of utility services billed
 1420  after the last day the surtax is in effect, the entire amount of
 1421  the charge on said items shall not be subject to the surtax.
 1422  “Utility service,” As used in this section, the term “utility
 1423  service” does not include any communications services as defined
 1424  in chapter 202.
 1425         3. In the case of written contracts that which are signed
 1426  before prior to the effective date of any such surtax for the
 1427  construction of improvements to real property or for remodeling
 1428  of existing structures, the surtax shall be paid by the
 1429  contractor responsible for the performance of the contract.
 1430  However, the contractor may apply for one refund of any such
 1431  surtax paid on materials necessary for the completion of the
 1432  contract. An Any application for refund must shall be made
 1433  within no later than 15 months after following initial
 1434  imposition of the surtax in that county. The application for
 1435  refund shall be in the manner prescribed by the department by
 1436  rule. A complete application must shall include proof of the
 1437  written contract and of payment of the surtax, and. The
 1438  application shall contain a sworn statement, signed by the
 1439  applicant or its representative, attesting to the validity of
 1440  the application. The department shall, within 30 days after
 1441  approval of a complete application, certify to the county
 1442  information necessary for issuance of a refund to the applicant.
 1443  Counties may are hereby authorized to issue refunds for this
 1444  purpose and shall set aside from the proceeds of the surtax a
 1445  sum sufficient to pay any refund lawfully due. A Any person who
 1446  fraudulently obtains or attempts to obtain a refund pursuant to
 1447  this subparagraph, in addition to being liable for repayment of
 1448  the any refund fraudulently obtained plus a mandatory penalty of
 1449  100 percent of the refund, commits is guilty of a felony of the
 1450  third degree, punishable as provided in s. 775.082, s. 775.083,
 1451  or s. 775.084.
 1452         4. In the case of a any vessel, railroad, or motor vehicle
 1453  common carrier entitled to partial exemption from tax imposed
 1454  under this chapter pursuant to s. 212.08(4), (8), or (9), the
 1455  basis for imposition of surtax is shall be the same as provided
 1456  in s. 212.08 and the ratio shall be applied each month to total
 1457  purchases in this state of property qualified for proration
 1458  which is delivered or sold in the taxing county to establish the
 1459  portion used and consumed in intracounty movement and subject to
 1460  surtax.
 1461         (3) Except as otherwise provided in this section, a surtax
 1462  applies to a retail sale, lease, or rental of tangible personal
 1463  property, a digital good, or a service if, under s. 212.06(17),
 1464  the transaction occurs in a county that imposes a surtax under
 1465  s. 212.055.
 1466         (4)(3)In determining whether a transaction occurs in a
 1467  county imposing a surtax For the purpose of this section, a
 1468  transaction shall be deemed to have occurred in a county
 1469  imposing the surtax when:
 1470         (a)1. The retail sale of a modular or manufactured home,
 1471  not including a mobile home, occurs in the county to which the
 1472  home is delivered includes an item of tangible personal
 1473  property, a service, or tangible personal property representing
 1474  a service, and the item of tangible personal property, the
 1475  service, or the tangible personal property representing the
 1476  service is delivered within the county. If there is no
 1477  reasonable evidence of delivery of a service, the sale of a
 1478  service is deemed to occur in the county in which the purchaser
 1479  accepts the bill of sale.
 1480         (b)2. The retail sale, excluding a lease or rental, of a
 1481  motor vehicle that does not qualify as transportation equipment,
 1482  as defined in s. 212.06(17), or the retail sale of a of any
 1483  motor vehicle or mobile home of a class or type that which is
 1484  required to be registered in this state or in any other state
 1485  occurs shall be deemed to have occurred only in the county
 1486  identified from as the residence address of the purchaser on the
 1487  registration or title document for the such property.
 1488         (c)(b)Admission charged for an event occurs The event for
 1489  which an admission is charged is located in the county in which
 1490  the event is held.
 1491         (d)(c)A lease or rental of real property occurs in the
 1492  county in which the real property is located The consumer of
 1493  utility services is located in the county.
 1494         (e)(d)1.The retail sale, excluding a lease or rental, of
 1495  an aircraft that does not qualify as transportation equipment,
 1496  as defined in s. 212.06(17), or of a boat of a class or type
 1497  that is required to be registered, licensed, titled, or
 1498  documented in this state or by the Federal Government occurs in
 1499  the county to which the aircraft or boat is delivered. The user
 1500  of an any aircraft or boat of a class or type that which is
 1501  required to be registered, licensed, titled, or documented in
 1502  this state or by the United States Government imported into the
 1503  county for use, consumption, distribution, or storage to be used
 1504  or consumed occurs in the county in which the user is located in
 1505  the county.
 1506         1.2.Except as provided in s. 212.06(8)(b) However, it is
 1507  shall be presumed that such items that are used outside the
 1508  county imposing the surtax for 6 months or more longer before
 1509  being imported into that the county were not purchased for use
 1510  in that the county, except as provided in s. 212.06(8)(b).
 1511         2.3. This paragraph does not apply to the use or
 1512  consumption of items on upon which a like tax of equal or
 1513  greater amount has been lawfully imposed and paid outside the
 1514  county.
 1515         (f)(e) The purchase purchaser of a any motor vehicle or
 1516  mobile home of a class or type that which is required to be
 1517  registered in this state occurs in the county identified from
 1518  the residential address of the purchaser is a resident of the
 1519  taxing county as determined by the address appearing on or to be
 1520  reflected on the registration document for the such property.
 1521         (g)(f)1.The use, consumption, distribution, or storage of
 1522  a Any motor vehicle or mobile home of a class or type that which
 1523  is required to be registered in this state and that is imported
 1524  from another state occurs in the county into which it is
 1525  imported into the taxing county by a user residing therein for
 1526  the purpose of use, consumption, distribution, or storage in the
 1527  taxing county.
 1528         2. However, it is shall be presumed that such items that
 1529  are used outside the taxing county for 6 months or longer before
 1530  being imported into the county were not purchased for use in the
 1531  county.
 1532         (g) The real property which is leased or rented is located
 1533  in the county.
 1534         (h) A The transient rental transaction occurs in the county
 1535  in which the rental property is located.
 1536         (i) The delivery of any aircraft or boat of a class or type
 1537  which is required to be registered, licensed, titled, or
 1538  documented in this state or by the United States Government is
 1539  to a location in the county. However, this paragraph does not
 1540  apply to the use or consumption of items upon which a like tax
 1541  of equal or greater amount has been lawfully imposed and paid
 1542  outside the county.
 1543         (i)(j)A transaction occurs in a county imposing a surtax
 1544  if the dealer owing a use tax on purchases or leases is located
 1545  in that the county.
 1546         (k) The delivery of tangible personal property other than
 1547  that described in paragraph (d), paragraph (e), or paragraph (f)
 1548  is made to a location outside the county, but the property is
 1549  brought into the county within 6 months after delivery, in which
 1550  event, the owner must pay the surtax as a use tax.
 1551         (j)(l) The use of a coin-operated amusement or vending
 1552  machine occurs is located in the county in which the machine is
 1553  located.
 1554         (k)(m)An The florist taking the original order taken by a
 1555  florist for the sale of to sell tangible personal property
 1556  occurs is located in the county in which the florist taking the
 1557  order is located, notwithstanding any other provision of this
 1558  section.
 1559         (5)(4)(a) The department shall administer, collect, and
 1560  enforce the tax authorized under s. 212.055 pursuant to the same
 1561  procedures used in the administration, collection, and
 1562  enforcement of the general state sales tax imposed under the
 1563  provisions of this chapter, except as provided in this section.
 1564  The provisions of this chapter regarding interest and penalties
 1565  on delinquent taxes shall apply to the surtax. Discretionary
 1566  sales surtaxes may shall not be included in the computation of
 1567  estimated taxes pursuant to s. 212.11. Notwithstanding any other
 1568  provision of law, a dealer need not separately state the amount
 1569  of the surtax on the charge ticket, sales slip, invoice, or
 1570  other tangible evidence of sale.
 1571         (a)As used in For the purposes of this section and s.
 1572  212.055, the “proceeds” of a any surtax means all funds
 1573  collected and received by the department pursuant to a specific
 1574  authorization and levy under s. 212.055, including any interest
 1575  and penalties on delinquent surtaxes.
 1576         (b) The proceeds of a discretionary sales surtax collected
 1577  by the selling dealer located in a county imposing the surtax
 1578  shall be returned, less the cost of administration, to the
 1579  county where the selling dealer is located. The proceeds shall
 1580  be transferred to the Discretionary Sales Surtax Clearing Trust
 1581  Fund. A separate account shall be established in the trust fund
 1582  for each county imposing a discretionary surtax. The amount
 1583  deducted for the costs of administration may not exceed 3
 1584  percent of the total revenue generated for all counties levying
 1585  a surtax authorized under in s. 212.055. The amount deducted for
 1586  the costs of administration may be used only for costs that are
 1587  solely and directly attributable to the surtax. The total cost
 1588  of administration shall be prorated among those counties levying
 1589  the surtax based on the basis of the amount collected for a
 1590  particular county compared to the total amount collected for all
 1591  counties. The department shall distribute the moneys in the
 1592  trust fund to the appropriate counties each month, unless
 1593  otherwise provided in s. 212.055.
 1594         (c)1.A Any dealer located in a county that does not impose
 1595  a discretionary sales surtax but who collects the surtax due to
 1596  sales of tangible personal property or services delivered
 1597  outside the county shall remit monthly the proceeds of the
 1598  surtax to the department to be deposited into an account in the
 1599  Discretionary Sales Surtax Clearing Trust Fund which is separate
 1600  from the county surtax collection accounts. The department shall
 1601  distribute funds in this account using a distribution factor
 1602  determined for each county that levies a surtax and multiplied
 1603  by the amount of funds in the account and available for
 1604  distribution.
 1605         1. The distribution factor for each county equals the
 1606  product of:
 1607         a. The county’s latest official population determined
 1608  pursuant to s. 186.901;
 1609         b. The county’s rate of surtax; and
 1610         c. The number of months the county has levied a surtax
 1611  during the most recent distribution period,; divided by the sum
 1612  of all such products of the counties levying the surtax during
 1613  the most recent distribution period.
 1614         2. The department shall compute distribution factors for
 1615  eligible counties once each quarter and make appropriate
 1616  quarterly distributions.
 1617         3. A county that fails to timely provide the information
 1618  required by this section to the department authorizes the
 1619  department, by such action, to use the best information
 1620  available to it in distributing surtax revenues to the county.
 1621  If this information is unavailable to the department, the
 1622  department may partially or entirely disqualify the county from
 1623  receiving surtax revenues under this paragraph. A county that
 1624  fails to provide timely information waives its right to
 1625  challenge the department’s determination of the county’s share,
 1626  if any, of revenues provided under this paragraph.
 1627         (5) No discretionary sales surtax or increase or decrease
 1628  in the rate of any discretionary sales surtax shall take effect
 1629  on a date other than January 1. No discretionary sales surtax
 1630  shall terminate on a day other than December 31.
 1631         (6) The governing body of a any county levying a
 1632  discretionary sales surtax shall enact an ordinance levying the
 1633  surtax in accordance with the procedures described in s.
 1634  125.66(2).
 1635         (7)(a)An adoption, a repeal, or a rate change of a surtax
 1636  by the governing body of a any county levying a discretionary
 1637  sales surtax or the school board of a any county levying the
 1638  school capital outlay surtax authorized by s. 212.055(6) is
 1639  effective on April 1.
 1640         (a) A county or school board that adopts, repeals, or
 1641  changes the rate of such surtax shall notify the department
 1642  within 10 days after final adoption by ordinance or referendum
 1643  of an imposition, termination, or rate change of the surtax, but
 1644  no later than the October 20 immediately preceding the April 1
 1645  November 16 prior to the effective date. The notice must specify
 1646  the time period during which the surtax is will be in effect and
 1647  the rate, and must include a copy of the ordinance and such
 1648  other information as the department requires by rule. Failure to
 1649  timely provide such notification to the department shall result
 1650  in the delay of the effective date for a period of 1 year.
 1651         (b) In addition to the notification required by paragraph
 1652  (a), the governing body of a any county proposing to levy a
 1653  discretionary sales surtax or the school board of a any county
 1654  proposing to levy the school capital outlay surtax authorized by
 1655  s. 212.055(6) shall notify the department by October 1 if the
 1656  referendum or consideration of the ordinance that would result
 1657  in imposition, termination, or rate change of the surtax is
 1658  scheduled to occur on or after October 1 of that year. Failure
 1659  to timely provide such notification to the department shall
 1660  result in the delay of the effective date for a period of 1
 1661  year.
 1662         (c) The department shall provide notice to affected sellers
 1663  of the adoption, repeal, or rate change of the surtax by the
 1664  February 1 immediately preceding the April 1 effective date.
 1665         (d) Notwithstanding the date set in an ordinance for the
 1666  termination of a surtax, a surtax may terminate only on March
 1667  31. A surtax imposed before January 1, 2014, for which an
 1668  ordinance provides a different termination date, also terminates
 1669  on the March 31 after the termination date established in the
 1670  ordinance.
 1671         (8) With respect to a any motor vehicle or mobile home of a
 1672  class or type that which is required to be registered in this
 1673  state, the tax due on a transaction occurring in the taxing
 1674  county as herein provided shall be collected from the purchaser
 1675  or user incident to the titling and registration of such
 1676  property, irrespective of whether such titling or registration
 1677  occurs in the taxing county.
 1678         (9) The department may certify vendor databases and shall
 1679  purchase or otherwise make available a database or databases,
 1680  singly or in combination, which describe boundary changes for
 1681  all taxing jurisdictions, including a description of the change
 1682  and the effective date of a boundary change; provide all sales
 1683  and use tax rates by jurisdiction; assign to each five-digit and
 1684  nine-digit zip code the proper rate and jurisdiction, and apply
 1685  the lowest combined rate imposed in the zip code if the area
 1686  includes more than one tax rate in any level of taxing
 1687  jurisdiction; and use address-based boundary database records
 1688  for assigning taxing jurisdictions and associated tax rates.
 1689         (a) A seller or certified service provider that collects
 1690  and remits the state tax and local tax imposed by this chapter
 1691  shall be held harmless from tax, interest, and penalties due
 1692  solely as a result of relying on erroneous data on tax rates,
 1693  boundaries, or taxing jurisdiction assignments provided by the
 1694  state if the seller or certified service provider exercises due
 1695  diligence when employing an electronic database provided by the
 1696  department under this subsection or employing a state-certified
 1697  database to determine the taxing jurisdiction and tax rate for a
 1698  transaction.
 1699         (b) If a seller or certified service provider is unable to
 1700  determine the applicable rate and jurisdiction using an address
 1701  based database record after exercising due diligence, the seller
 1702  or certified service provider may apply the applicable rate
 1703  associated with the purchaser’s nine-digit zip code.
 1704         (c) If a nine-digit zip code designation is not available
 1705  for a street address, or if a seller or certified service
 1706  provider is unable to determine the nine-digit zip code
 1707  designation applicable to a purchase after exercising due
 1708  diligence, the seller or certified service provider may apply
 1709  the rate associated with the five-digit zip code.
 1710         (d) There is a rebuttable presumption that a seller or
 1711  certified service provider has exercised due diligence if the
 1712  seller or certified service provider has attempted to determine:
 1713         1.The tax rate and jurisdiction by using state-certified
 1714  software that makes this assignment from the street address and
 1715  zip code information applicable to the purchase; or
 1716         2.The nine-digit zip code designation by using state
 1717  certified software that makes this designation from the street
 1718  address and the five-digit zip code applicable to a purchase.
 1719         (e) If a seller or certified service provider does not use
 1720  one of the methods specified in paragraph (a), the seller or
 1721  certified service provider may be held liable to the department
 1722  for tax, interest, and penalties that are due for charging and
 1723  collecting the incorrect amount of tax.
 1724         (10) A purchaser shall be held harmless from tax, interest,
 1725  and penalties for having failed to pay the amount of sales or
 1726  use tax due solely because:
 1727         (a) The seller or certified service provider relied on
 1728  erroneous data on tax rates, boundaries, or taxing jurisdiction
 1729  assignments provided by the department;
 1730         (b) A purchaser holding a direct-pay permit relied on
 1731  erroneous data on tax rates, boundaries, or taxing jurisdiction
 1732  assignments provided by the department; or
 1733         (c) A purchaser relied on erroneous data supplied in a
 1734  database described in paragraph (9)(a).
 1735         (11) A seller is not liable for failing to collect tax at
 1736  the new tax rate if:
 1737         (a) The new rate takes effect within 30 days after the new
 1738  rate is enacted;
 1739         (b) The seller collected the tax at the preceding rate;
 1740         (c) The seller’s failure to collect the tax at the new rate
 1741  does not extend beyond 30 days after the enactment of the new
 1742  rate; and
 1743         (d) The seller did not fraudulently fail to collect at the
 1744  new rate or solicit purchasers based on the preceding rate.
 1745         Section 8. Paragraph (c) of subsection (2) and subsections
 1746  (3) and (5) of section 212.06, Florida Statutes, are amended,
 1747  and subsection (17) is added to that section, to read:
 1748         212.06 Sales, storage, use tax; collectible from dealers;
 1749  “dealer” defined; dealers to collect from purchasers;
 1750  legislative intent as to scope of tax.—
 1751         (2)
 1752         (c) The term “dealer” is further defined to mean a every
 1753  person, as used in this chapter, who sells at retail or who
 1754  offers for sale at retail, or who has in his or her possession
 1755  for sale at retail; or for use, consumption, or distribution; or
 1756  for storage to be used or consumed in this state, tangible
 1757  personal property as defined herein, including a retailer who
 1758  transacts a mail order sale.
 1759         (3)(a) Except as provided in paragraph (b), every dealer
 1760  making sales, whether within or outside the state, of tangible
 1761  personal property for distribution, storage, or use or other
 1762  consumption, in this state, shall, at the time of making sales,
 1763  collect the tax imposed by this chapter from the purchaser.
 1764         (b) Notwithstanding subsection (17), a purchaser of direct
 1765  mail who is not a holder of a direct-pay permit shall, in
 1766  conjunction with the purchase, provide a direct-mail form or
 1767  information to the seller to show the jurisdictions to which the
 1768  direct mail is delivered to recipients.
 1769         1. Upon receipt of such information from the purchaser, the
 1770  seller shall collect the tax according to the delivery
 1771  information provided by the purchaser. In the absence of bad
 1772  faith, the seller is relieved of further obligation to collect
 1773  tax on a transaction for which the seller has collected tax
 1774  pursuant to the delivery information provided by the purchaser.
 1775         2. If the purchaser of direct mail does not have a direct
 1776  pay permit and does not provide the seller with a direct-mail
 1777  form or delivery information, the seller shall collect the tax
 1778  according to subparagraph (17)(c)5. This paragraph does not
 1779  limit a purchaser’s obligation to remit sales or use tax to a
 1780  state to which the direct mail is delivered.
 1781         3. If a purchaser of direct mail provides the seller with
 1782  documentation of direct-pay authority, the purchaser is not
 1783  required to provide a direct-mail form or delivery information
 1784  to the seller. A purchaser of printed materials shall have sole
 1785  responsibility for the taxes imposed by this chapter on those
 1786  materials when the printer of the materials delivers them to the
 1787  United States Postal Service for mailing to persons other than
 1788  the purchaser located within and outside this state. Printers of
 1789  materials delivered by mail to persons other than the purchaser
 1790  located within and outside this state shall have no obligation
 1791  or responsibility for the payment or collection of any taxes
 1792  imposed under this chapter on those materials. However, printers
 1793  are obligated to collect the taxes imposed by this chapter on
 1794  printed materials when all, or substantially all, of the
 1795  materials will be mailed to persons located within this state.
 1796  For purposes of the printer’s tax collection obligation, there
 1797  is a rebuttable presumption that all materials printed at a
 1798  facility are mailed to persons located within the same state as
 1799  that in which the facility is located. A certificate provided by
 1800  the purchaser to the printer concerning the delivery of the
 1801  printed materials for that purchase or all purchases shall be
 1802  sufficient for purposes of rebutting the presumption created
 1803  herein.
 1804         4.2. The department may of Revenue is authorized to adopt
 1805  rules and forms to administer implement the provisions of this
 1806  paragraph.
 1807         (5)(a)1.Except as provided in subparagraph 2., It is not
 1808  the intention of This chapter does not to levy a tax upon
 1809  tangible personal property imported, produced, or manufactured
 1810  in this state for export if:, provided that tangible personal
 1811  property may not be considered as being imported, produced, or
 1812  manufactured for export unless
 1813         1. The importer, producer, or manufacturer:
 1814         a. Delivers the tangible personal property same to a
 1815  licensed exporter for exporting or to a common carrier for
 1816  shipment outside the state or mails the same by United States
 1817  mail to a destination outside the state; or, in the case of
 1818  aircraft being exported under their own power to a destination
 1819  outside the continental limits of the United States, by
 1820  submission
 1821         b. Submits to the department of a duly signed and validated
 1822  United States customs declaration for an aircraft that is
 1823  exported under its own power to a destination outside of the
 1824  continental United States which shows, showing the departure of
 1825  the aircraft from the continental United States and; and further
 1826  with respect to aircraft, the canceled United States registry of
 1827  the said aircraft; or in the case of
 1828         c. Submits documentation, as specified by rule, to the
 1829  department which shows the departure of an aircraft of foreign
 1830  registry from the continental United States on which parts and
 1831  equipment have been installed on aircraft of foreign registry,
 1832  by submission to the department of documentation, the extent of
 1833  which shall be provided by rule, showing the departure of the
 1834  aircraft from the continental United States; or nor is it the
 1835  intention of this chapter to levy a tax on any sale which
 1836         2. The state is prohibited from taxing the sale under the
 1837  Constitution or laws of the United States.
 1838  
 1839  Every retail sale made to a person physically present at the
 1840  time of sale shall be presumed to have been delivered in this
 1841  state.
 1842         2.a. Notwithstanding subparagraph 1., a tax is levied on
 1843  each sale of tangible personal property to be transported to a
 1844  cooperating state as defined in sub-subparagraph c., at the rate
 1845  specified in sub-subparagraph d. However, a Florida dealer will
 1846  be relieved from the requirements of collecting taxes pursuant
 1847  to this subparagraph if the Florida dealer obtains from the
 1848  purchaser an affidavit setting forth the purchaser’s name,
 1849  address, state taxpayer identification number, and a statement
 1850  that the purchaser is aware of his or her state’s use tax laws,
 1851  is a registered dealer in Florida or another state, or is
 1852  purchasing the tangible personal property for resale or is
 1853  otherwise not required to pay the tax on the transaction. The
 1854  department may, by rule, provide a form to be used for the
 1855  purposes set forth herein.
 1856         b. For purposes of this subparagraph, “a cooperating state”
 1857  is one determined by the executive director of the department to
 1858  cooperate satisfactorily with this state in collecting taxes on
 1859  mail order sales. No state shall be so determined unless it
 1860  meets all the following minimum requirements:
 1861         (I) It levies and collects taxes on mail order sales of
 1862  property transported from that state to persons in this state,
 1863  as described in s. 212.0596, upon request of the department.
 1864         (II) The tax so collected shall be at the rate specified in
 1865  s. 212.05, not including any local option or tourist or
 1866  convention development taxes collected pursuant to s. 125.0104
 1867  or this chapter.
 1868         (III) Such state agrees to remit to the department all
 1869  taxes so collected no later than 30 days from the last day of
 1870  the calendar quarter following their collection.
 1871         (IV) Such state authorizes the department to audit dealers
 1872  within its jurisdiction who make mail order sales that are the
 1873  subject of s. 212.0596, or makes arrangements deemed adequate by
 1874  the department for auditing them with its own personnel.
 1875         (V) Such state agrees to provide to the department records
 1876  obtained by it from retailers or dealers in such state showing
 1877  delivery of tangible personal property into this state upon
 1878  which no sales or use tax has been paid in a manner similar to
 1879  that provided in sub-subparagraph g.
 1880         c. For purposes of this subparagraph, “sales of tangible
 1881  personal property to be transported to a cooperating state”
 1882  means mail order sales to a person who is in the cooperating
 1883  state at the time the order is executed, from a dealer who
 1884  receives that order in this state.
 1885         d. The tax levied by sub-subparagraph a. shall be at the
 1886  rate at which such a sale would have been taxed pursuant to the
 1887  cooperating state’s tax laws if consummated in the cooperating
 1888  state by a dealer and a purchaser, both of whom were physically
 1889  present in that state at the time of the sale.
 1890         e. The tax levied by sub-subparagraph a., when collected,
 1891  shall be held in the State Treasury in trust for the benefit of
 1892  the cooperating state and shall be paid to it at a time agreed
 1893  upon between the department, acting for this state, and the
 1894  cooperating state or the department or agency designated by it
 1895  to act for it; however, such payment shall in no event be made
 1896  later than 30 days from the last day of the calendar quarter
 1897  after the tax was collected. Funds held in trust for the benefit
 1898  of a cooperating state shall not be subject to the service
 1899  charges imposed by s. 215.20.
 1900         f. The department is authorized to perform such acts and to
 1901  provide such cooperation to a cooperating state with reference
 1902  to the tax levied by sub-subparagraph a. as is required of the
 1903  cooperating state by sub-subparagraph b.
 1904         g. In furtherance of this act, dealers selling tangible
 1905  personal property for delivery in another state shall make
 1906  available to the department, upon request of the department,
 1907  records of all tangible personal property so sold. Such records
 1908  shall include a description of the property, the name and
 1909  address of the purchaser, the name and address of the person to
 1910  whom the property was sent, the purchase price of the property,
 1911  information regarding whether sales tax was paid in this state
 1912  on the purchase price, and such other information as the
 1913  department may by rule prescribe.
 1914         (b)1. Notwithstanding the provisions of paragraph (a), it
 1915  is not the intention of this chapter does not to levy a tax on
 1916  the sale of tangible personal property to a nonresident dealer
 1917  who does not hold a Florida sales tax registration if, provided
 1918  such nonresident dealer furnishes the seller a statement
 1919  declaring that the tangible personal property will be
 1920  transported outside this state by the nonresident dealer for the
 1921  sole purpose of resale and for no other purpose.
 1922         1. The statement must shall include, but not be limited to,
 1923  the nonresident dealer’s name, address, applicable passport or
 1924  visa number, arrival-departure card number, and evidence of
 1925  authority to do business in the nonresident dealer’s home state
 1926  or country, such as his or her business name and address,
 1927  occupational license number, if applicable, or any other
 1928  suitable requirement. The statement shall be signed by the
 1929  nonresident dealer and shall include the following sentence:
 1930  “Under penalties of perjury, I declare that I have read the
 1931  foregoing, and the facts alleged are true to the best of my
 1932  knowledge and belief.”
 1933         2. The burden of proof of subparagraph 1. rests with the
 1934  seller, who must retain the proper documentation to support the
 1935  exempt sale. The exempt transaction is subject to verification
 1936  by the department.
 1937         (c) Notwithstanding the provisions of paragraph (a), it is
 1938  not the intention of this chapter does not to levy a tax on the
 1939  sale by a printer to a nonresident print purchaser of material
 1940  printed by that printer for that nonresident print purchaser if
 1941  when the print purchaser does not furnish the printer a resale
 1942  certificate containing a sales tax registration number but does
 1943  furnish to the printer a statement declaring that such material
 1944  will be resold by the nonresident print purchaser.
 1945         (17) This subsection shall be used to determine the
 1946  location where a transaction occurs for purposes of applying the
 1947  tax imposed by this chapter.
 1948         (a) As used in this subsection, the term:
 1949         1.“Product” means tangible personal property, a digital
 1950  good, or a service.
 1951         2. “Receive” and “receipt” mean taking possession of
 1952  tangible personal property, making first use of services, or
 1953  taking possession or making first use of digital goods,
 1954  whichever occurs first. The terms do not include possession by a
 1955  shipping company on behalf of the purchaser.
 1956         3. “Transportation equipment” means:
 1957         a. Locomotives and rail cars that are used for the carriage
 1958  of persons or property in interstate commerce;
 1959         b. Trucks and truck tractors that have a gross vehicle
 1960  weight rating (GVWR) of 10,001 pounds or greater, trailers,
 1961  semitrailers, or passenger buses that are registered through the
 1962  International Registration Plan and operated under the authority
 1963  of a carrier authorized and certificated by the United States
 1964  Department of Transportation or another federal authority to
 1965  engage in the carriage of persons or property in interstate
 1966  commerce;
 1967         c. Aircraft that are operated by air carriers authorized
 1968  and certificated by the United States Department of
 1969  Transportation or another federal or a foreign authority to
 1970  engage in the carriage of persons or property in interstate or
 1971  foreign commerce; or
 1972         d. Containers designed for use on and component parts
 1973  attached or secured on the items set forth in sub-subparagraphs
 1974  a., b., and c.
 1975         (b) This subsection does not apply to sales or use taxes
 1976  levied on:
 1977         1. The retail sale or transfer of a boat, modular home,
 1978  manufactured home, or mobile home.
 1979         2. The retail sale, excluding a lease or rental, of a motor
 1980  vehicle or an aircraft that does not qualify as transportation
 1981  equipment. The lease or rental of these items is deemed to have
 1982  occurred in accordance with paragraph (e).
 1983         3. The retail sale of tangible personal property by a
 1984  florist.
 1985  
 1986  Such retail sales occur at the location determined under s.
 1987  212.054(4).
 1988         (c) The retail sale of a product, excluding a lease or
 1989  rental, occurs:
 1990         1. When the product is received by the purchaser at a
 1991  business location of the seller, at that business location;
 1992         2. When the product is not received by the purchaser at a
 1993  business location of the seller, at the location of receipt by
 1994  the purchaser, or the purchaser’s donee, designated as such by
 1995  the purchaser, including the location indicated by instructions
 1996  for delivery to the purchaser or donee, known to the seller;
 1997         3. If subparagraphs 1. and 2. do not apply, at the location
 1998  indicated by an address for the purchaser which is available
 1999  from the business records of the seller which are maintained in
 2000  the ordinary course of the seller’s business, if use of this
 2001  address does not constitute bad faith;
 2002         4. If subparagraphs 1., 2., and 3. do not apply, at the
 2003  location indicated by an address for the purchaser obtained
 2004  during the consummation of the sale, including the address of a
 2005  purchaser’s payment instrument, if no other address is available
 2006  and use of this address does not constitute bad faith; or
 2007         5. If subparagraphs 1.-4. do not apply, including when the
 2008  seller is without sufficient information to apply the previous
 2009  subparagraphs, at the address from which tangible personal
 2010  property was shipped, from which the digital good or the
 2011  computer software delivered electronically was first available
 2012  for transmission by the seller, or from which the service was
 2013  provided, disregarding a location that merely provided the
 2014  digital transfer of the product sold.
 2015         (d) The lease or rental of tangible personal property,
 2016  other than property identified in paragraphs (e) and (f),
 2017  occurs:
 2018         1. For a lease or rental that requires recurring periodic
 2019  payments, when the first periodic payment occurs in accordance
 2020  with paragraph (c), notwithstanding the exclusion of lease or
 2021  rental in paragraph (c). Subsequent periodic payments are deemed
 2022  to have occurred at the primary property location for each
 2023  period covered by the payment. The primary property location is
 2024  determined by the address for the property provided by the
 2025  lessee which is available to the lessor from its records
 2026  maintained in the ordinary course of business, if use of this
 2027  address does not constitute bad faith. The property location is
 2028  not altered by intermittent use of the property at different
 2029  locations, such as use of business property that accompanies
 2030  employees on business trips and service calls.
 2031         2. For a lease or rental that does not require recurring
 2032  periodic payments, when the payment occurs in accordance with
 2033  paragraph (c), notwithstanding the exclusion of a lease or
 2034  rental in paragraph (c).
 2035  
 2036  This paragraph does not affect the imposition or computation of
 2037  sales or use tax on leases or rentals based on a lump sum or
 2038  accelerated basis or on the acquisition of property for lease.
 2039         (e) The lease or rental of a motor vehicle or an aircraft
 2040  that does not qualify as transportation equipment shall be
 2041  sourced as follows:
 2042         1. For a lease or rental that requires recurring periodic
 2043  payments, each periodic payment is deemed to take place at the
 2044  primary property location. The primary property location is
 2045  determined by the address for the property provided by the
 2046  lessee which is available to the lessor from its records
 2047  maintained in the ordinary course of business, if use of this
 2048  address does not constitute bad faith. This location may not be
 2049  altered by intermittent use at different locations.
 2050         2. For a lease or rental that does not require recurring
 2051  periodic payments, the payment is deemed to take place in
 2052  accordance with paragraph (d), notwithstanding the exclusion of
 2053  a lease or rental in paragraph (d).
 2054  
 2055  This paragraph does not affect the imposition or computation of
 2056  sales or use tax on leases or rentals based on a lump sum or
 2057  accelerated basis or on the acquisition of property for lease.
 2058         (f) The retail sale, including a lease or rental, of
 2059  transportation equipment is deemed to take place in accordance
 2060  with paragraph (c), notwithstanding the exclusion of a lease or
 2061  rental in paragraph (c).
 2062         Section 9. Paragraph (c) of subsection (1) of section
 2063  212.07, Florida Statutes, is amended, and subsection (10) is
 2064  added to that section, to read:
 2065         212.07 Sales, storage, use tax; tax added to purchase
 2066  price; dealer not to absorb; liability of purchasers who cannot
 2067  prove payment of the tax; penalties; general exemptions.—
 2068         (1)
 2069         (c) Unless the purchaser of tangible personal property that
 2070  is incorporated into tangible personal property manufactured,
 2071  produced, compounded, processed, or fabricated for one’s own use
 2072  and subject to the tax imposed under s. 212.06(1)(b) or is
 2073  purchased for export under s. 212.06(5)(a)1. extends a
 2074  certificate in compliance with the rules of the department, the
 2075  dealer is shall himself or herself be liable for and shall pay
 2076  the tax.
 2077         (10) The executive director may maintain and publish a
 2078  taxability matrix in a downloadable electronic format that has
 2079  been approved by the governing board of the Streamlined Sales
 2080  and Use Tax Agreement.
 2081         (a) The state shall provide notice of changes to the
 2082  taxability of the products or services listed in the taxability
 2083  matrix.
 2084         (b) A seller or certified service provider who collects and
 2085  remits the state and local tax imposed by this chapter shall be
 2086  held harmless from tax, interest, and penalties for having
 2087  charged and collected the incorrect amount of sales or use tax
 2088  due solely because of relying on erroneous data provided by the
 2089  state in the taxability matrix.
 2090         (c) A purchaser shall be held harmless from penalties for
 2091  having failed to pay the correct amount of sales or use tax due
 2092  solely because:
 2093         1. The seller or certified service provider relied on
 2094  erroneous data provided by the state in the taxability matrix
 2095  completed by the state;
 2096         2. A purchaser relied on erroneous data provided by the
 2097  state in the taxability matrix completed by the state; or
 2098         3. A purchaser holding a direct-pay permit relied on
 2099  erroneous data provided by the state in the taxability matrix
 2100  completed by the state.
 2101         (d) A purchaser shall be held harmless from tax and
 2102  interest for having failed to pay the correct amount of sales or
 2103  use tax due solely because of the state’s erroneous
 2104  classification of the transaction as “taxable” or “exempt,”
 2105  “included in sales price” or “excluded from sales price,” or
 2106  “included in the definition” or “excluded from the definition.”
 2107         Section 10. Subsections (1) and (2) and paragraphs (b) and
 2108  (c) of subsection (17) of section 212.08, Florida Statutes, are
 2109  amended to read:
 2110         212.08 Sales, rental, use, consumption, distribution, and
 2111  storage tax; specified exemptions.—The sale at retail, the
 2112  rental, the use, the consumption, the distribution, and the
 2113  storage to be used or consumed in this state of the following
 2114  are hereby specifically exempt from the tax imposed by this
 2115  chapter.
 2116         (1) EXEMPTIONS; GENERAL GROCERIES.—
 2117         (a) Food and food ingredients products for human
 2118  consumption are exempt from the tax imposed by this chapter.
 2119         (b) For the purpose of this chapter, As used in this
 2120  subsection, the term “food and food ingredients products” means
 2121  substances, whether in liquid, concentrated, solid, frozen,
 2122  dried, or dehydrated form, which are sold for ingestion or
 2123  chewing by humans and are consumed for their taste or
 2124  nutritional value edible commodities, whether processed, cooked,
 2125  raw, canned, or in any other form, which are generally regarded
 2126  as food. This includes, but is not limited to, all of the
 2127  following:
 2128         1. Cereals and cereal products, baked goods, oleomargarine,
 2129  meat and meat products, fish and seafood products, frozen foods
 2130  and dinners, poultry, eggs and egg products, vegetables and
 2131  vegetable products, fruit and fruit products, spices, salt,
 2132  sugar and sugar products, milk and dairy products, and products
 2133  intended to be mixed with milk.
 2134         2. Natural fruit or vegetable juices or their concentrates
 2135  or reconstituted natural concentrated fruit or vegetable juices,
 2136  whether frozen or unfrozen, dehydrated, powdered, granulated,
 2137  sweetened or unsweetened, seasoned with salt or spice, or
 2138  unseasoned; coffee, coffee substitutes, or cocoa; and tea,
 2139  unless it is sold in a liquid form.
 2140         1.3. Bakery products sold by bakeries, pastry shops, or
 2141  like establishments, if sold without eating utensils. For
 2142  purposes of this subparagraph, bakery products include bread,
 2143  rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
 2144  Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and
 2145  tortillas that do not have eating facilities.
 2146         2. Dietary supplements, other than tobacco, if the
 2147  supplements are a product intended to supplement the diet which
 2148  contains one or more of the following dietary ingredients: a
 2149  vitamin; a mineral; an herb or other botanical; an amino acid; a
 2150  dietary substance for use by humans to supplement the diet by
 2151  increasing the total dietary intake; or a concentrate,
 2152  metabolite, constituent, extract, or combination of an
 2153  ingredient described in this subparagraph which is intended for
 2154  ingestion in tablet, capsule, powder, softgel, gelcap, or liquid
 2155  form or, if not intended for ingestion in such a form, is not
 2156  represented as conventional food and is not represented for use
 2157  as a sole item of a meal or of the diet, and which is required
 2158  to be labeled as a dietary supplement, identifiable by the
 2159  supplemental facts panel found on the nutrition label and as
 2160  required pursuant to 21 C.F.R. s. 101.36.
 2161         (c) The exemption provided by this subsection does not
 2162  apply to:
 2163         1. Food products sold as meals for consumption on or off
 2164  the premises of the dealer.
 2165         2. Food products furnished, prepared, or served for
 2166  consumption at tables, chairs, or counters or from trays,
 2167  glasses, dishes, or other tableware, whether provided by the
 2168  dealer or by a person with whom the dealer contracts to furnish,
 2169  prepare, or serve food products to others.
 2170         3. Food products ordinarily sold for immediate consumption
 2171  on the seller’s premises or near a location at which parking
 2172  facilities are provided primarily for the use of patrons in
 2173  consuming the products purchased at the location, even though
 2174  such products are sold on a “take out” or “to go” order and are
 2175  actually packaged or wrapped and taken from the premises of the
 2176  dealer.
 2177         4. Sandwiches sold ready for immediate consumption on or
 2178  off the seller’s premises.
 2179         5. Food products sold ready for immediate consumption
 2180  within a place, the entrance to which is subject to an admission
 2181  charge.
 2182         1.6.Food and food ingredients sold as prepared food.
 2183         a. The term “prepared food” means:
 2184         (I) Food sold in a heated state or heated by the seller;
 2185         (II) Two or more food ingredients mixed or combined by the
 2186  seller for sale as a single item; or
 2187         (III) Food sold with eating utensils provided by the
 2188  seller, including plates, knives, forks, spoons, glasses, cups,
 2189  napkins, or straws. A plate does not include a container or
 2190  packaging used to transport food.
 2191         b. Prepared food does not include food that is only cut,
 2192  repackaged, or pasteurized by the seller, and eggs, fish, meat,
 2193  poultry, and foods containing these raw animal foods requiring
 2194  cooking by the consumer as recommended by the Food and Drug
 2195  Administration Food Code in chapter 3, subpart 401.11 for the
 2196  prevention of food-borne illness. Food products sold as hot
 2197  prepared food products.
 2198         2.7. Soft drinks, including, but not limited to, any
 2199  nonalcoholic beverage, any preparation or beverage commonly
 2200  referred to as a “soft drink,” or any noncarbonated drink made
 2201  from milk derivatives or tea, if sold in cans or similar
 2202  containers. The term “soft drinks” means nonalcoholic beverages
 2203  that contain natural or artificial sweeteners. Soft drinks do
 2204  not include beverages that contain milk or milk products; soy,
 2205  rice, or similar milk substitutes; or greater than 50 percent of
 2206  vegetable or fruit juice by volume.
 2207         8. Ice cream, frozen yogurt, and similar frozen dairy or
 2208  nondairy products in cones, small cups, or pints, popsicles,
 2209  frozen fruit bars, or other novelty items, whether or not sold
 2210  separately.
 2211         9. Food that is prepared, whether on or off the premises,
 2212  and sold for immediate consumption. This does not apply to food
 2213  prepared off the premises and sold in the original sealed
 2214  container, or the slicing of products into smaller portions.
 2215         3.10. Food and food ingredients products sold through a
 2216  vending machine, pushcart, motor vehicle, or any other form of
 2217  vehicle.
 2218         4.11. Candy and any similar products product regarded as
 2219  candy or confection, based on its normal use, as indicated on
 2220  the label or advertising thereof. The term “candy” means a
 2221  preparation of sugar, honey, or other natural or artificial
 2222  sweeteners in combination with chocolate, fruits, nuts, or other
 2223  ingredients or flavorings in the form of bars, drops, or pieces.
 2224  Candy does not include a preparation that contains flour and
 2225  does not require refrigeration.
 2226         5. Tobacco.
 2227         12. Bakery products sold by bakeries, pastry shops, or like
 2228  establishments having eating facilities, except when sold for
 2229  consumption off the seller’s premises.
 2230         13. Food products served, prepared, or sold in or by
 2231  restaurants, lunch counters, cafeterias, hotels, taverns, or
 2232  other like places of business.
 2233         (d) As used in this subsection, the term:
 2234         1. “For consumption off the seller’s premises” means that
 2235  the food or drink is intended by the customer to be consumed at
 2236  a place away from the dealer’s premises.
 2237         2. “For consumption on the seller’s premises” means that
 2238  the food or drink sold may be immediately consumed on the
 2239  premises where the dealer conducts his or her business. In
 2240  determining whether an item of food is sold for immediate
 2241  consumption, the customary consumption practices prevailing at
 2242  the selling facility shall be considered.
 2243         3. “Premises” shall be construed broadly, and means, but is
 2244  not limited to, the lobby, aisle, or auditorium of a theater;
 2245  the seating, aisle, or parking area of an arena, rink, or
 2246  stadium; or the parking area of a drive-in or outdoor theater.
 2247  The premises of a caterer with respect to catered meals or
 2248  beverages shall be the place where such meals or beverages are
 2249  served.
 2250         4. “Hot prepared food products” means those products,
 2251  items, or components which have been prepared for sale in a
 2252  heated condition and which are sold at any temperature that is
 2253  higher than the air temperature of the room or place where they
 2254  are sold. “Hot prepared food products,” for the purposes of this
 2255  subsection, includes a combination of hot and cold food items or
 2256  components where a single price has been established for the
 2257  combination and the food products are sold in such combination,
 2258  such as a hot meal, a hot specialty dish or serving, or a hot
 2259  sandwich or hot pizza, including cold components or side items.
 2260         (d)(e)1. Food or food ingredients or drinks not exempt
 2261  under paragraphs (a), (b), and (c), and (d) are exempt if,
 2262  notwithstanding those paragraphs, when purchased with food
 2263  coupons or Special Supplemental Food Program for Women, Infants,
 2264  and Children vouchers issued under authority of federal law.
 2265         1.2. This paragraph is effective only while federal law
 2266  prohibits a state’s participation in the federal food coupon
 2267  program or Special Supplemental Food Program for Women, Infants,
 2268  and Children if there is an official determination that state or
 2269  local sales taxes are collected within that state on purchases
 2270  of food or food ingredients or drinks with such coupons.
 2271         2.3. This paragraph does shall not apply to any food or
 2272  food ingredients or drinks on which federal law allows shall
 2273  permit sales taxes without penalty, such as termination of the
 2274  state’s participation.
 2275         (e) Dietary supplements that are sold as prepared food are
 2276  not exempt.
 2277         (2) EXEMPTIONS; MEDICAL.—
 2278         (a) The following are There shall be exempt from the tax
 2279  imposed by this chapter:
 2280         1. Drugs.
 2281         2. Durable medical equipment, mobility-enhancing equipment,
 2282  or prosthetic devices any medical products and supplies or
 2283  medicine dispensed according to an individual prescription. or
 2284  prescriptions written by a prescriber authorized by law to
 2285  prescribe medicinal drugs;
 2286         3. Hypodermic needles.; hypodermic syringes;
 2287         4. Chemical compounds and test kits used for the diagnosis
 2288  or treatment of human disease, illness, or injury and intended
 2289  for one-time use.;
 2290         5. Over-the-counter drugs, excluding grooming and hygiene
 2291  products.
 2292         6. Adhesive bandages, gauze, bandages, and adhesive tape.
 2293         7. Funerals. However, tangible personal property used by
 2294  funeral directors in the conduct of their business is taxable.
 2295  and common household remedies recommended and generally sold for
 2296  internal or external use in the cure, mitigation, treatment, or
 2297  prevention of illness or disease in human beings, but not
 2298  including cosmetics or toilet articles, notwithstanding the
 2299  presence of medicinal ingredients therein, according to a list
 2300  prescribed and approved by the Department of Business and
 2301  Professional Regulation, which list shall be certified to the
 2302  Department of Revenue from time to time and included in the
 2303  rules promulgated by the Department of Revenue. There shall also
 2304  be exempt from the tax imposed by this chapter artificial eyes
 2305  and limbs; orthopedic shoes; prescription eyeglasses and items
 2306  incidental thereto or which become a part thereof; dentures;
 2307  hearing aids; crutches; prosthetic and orthopedic appliances;
 2308  and funerals. In addition, any
 2309         8. Items intended for one-time use which transfer essential
 2310  optical characteristics to contact lenses. shall be exempt from
 2311  the tax imposed by this chapter; However, this exemption applies
 2312  shall apply only after $100,000 of the tax imposed by this
 2313  chapter on such items has been paid in a any calendar year by a
 2314  taxpayer who claims the exemption in such year. Funeral
 2315  directors shall pay tax on all tangible personal property used
 2316  by them in their business.
 2317         (b) As used in For the purposes of this subsection, the
 2318  term:
 2319         1. “Drug” means a compound, substance, or preparation, and
 2320  a component of a compound, substance, or preparation, other than
 2321  food and food ingredients, dietary supplements, and alcoholic
 2322  beverages, which is:
 2323         a. Recognized in the official United States Pharmacopeia
 2324  National Formulary or the Homeopathic Pharmacopoeia of the
 2325  United States;
 2326         b. Intended for use in the diagnosis, cure, mitigation,
 2327  treatment, or prevention of disease; or
 2328         c. Intended to affect the structure or a function of the
 2329  body.
 2330         2. “Durable medical equipment” means equipment, including
 2331  repair and replacement parts to such equipment, but excluding
 2332  mobility-enhancing equipment, which can withstand repeated use,
 2333  is primarily and customarily used to serve a medical purpose,
 2334  generally is not useful to a person in the absence of illness or
 2335  injury, and is not worn on or in the body.
 2336         3. “Mobility-enhancing equipment” means equipment,
 2337  including repair and replacement parts to such equipment, but
 2338  excluding durable medical equipment, which:
 2339         a. Is primarily and customarily used to provide or increase
 2340  the ability to move from one place to another and which is
 2341  appropriate for use in a home or motor vehicle.
 2342         b. Is not generally used by persons with normal mobility.
 2343         c. Does not include a motor vehicle or equipment on a motor
 2344  vehicle normally provided by a motor vehicle manufacturer.
 2345         4. “Prosthetic device” means a replacement, corrective, or
 2346  supportive device, including repair or replacement parts to such
 2347  equipment, which is worn on or in the body to:
 2348         a. Artificially replace a missing portion of the body;
 2349         b. Prevent or correct physical deformity or malfunction; or
 2350         c. Support a weak or deformed portion of the body.
 2351         5. “Grooming and hygiene products” mean soaps and cleaning
 2352  solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
 2353  suntan lotions and sunscreens, regardless of whether the items
 2354  meet the definition of an over-the-counter drug.
 2355         6. “Over-the-counter drug” means a drug whose packaging
 2356  contains a label that identifies the product as a drug as
 2357  required by 21 C.F.R. s. 201.66. The over-the-counter drug label
 2358  includes a drug-facts panel or a statement of the active
 2359  ingredients, with a list of those ingredients contained in the
 2360  compound, substance, or preparation. “Prosthetic and orthopedic
 2361  appliances” means any apparatus, instrument, device, or
 2362  equipment used to replace or substitute for any missing part of
 2363  the body, to alleviate the malfunction of any part of the body,
 2364  or to assist any disabled person in leading a normal life by
 2365  facilitating such person’s mobility. Such apparatus, instrument,
 2366  device, or equipment shall be exempted according to an
 2367  individual prescription or prescriptions written by a physician
 2368  licensed under chapter 458, chapter 459, chapter 460, chapter
 2369  461, or chapter 466, or according to a list prescribed and
 2370  approved by the Department of Health, which list shall be
 2371  certified to the Department of Revenue from time to time and
 2372  included in the rules promulgated by the Department of Revenue.
 2373         2. “Cosmetics” means articles intended to be rubbed,
 2374  poured, sprinkled, or sprayed on, introduced into, or otherwise
 2375  applied to the human body for cleansing, beautifying, promoting
 2376  attractiveness, or altering the appearance and also means
 2377  articles intended for use as a compound of any such articles,
 2378  including, but not limited to, cold creams, suntan lotions,
 2379  makeup, and body lotions.
 2380         3. “Toilet articles” means any article advertised or held
 2381  out for sale for grooming purposes and those articles that are
 2382  customarily used for grooming purposes, regardless of the name
 2383  by which they may be known, including, but not limited to, soap,
 2384  toothpaste, hair spray, shaving products, colognes, perfumes,
 2385  shampoo, deodorant, and mouthwash.
 2386         7.4. “Prescription” means an order, formula, or recipe
 2387  issued by oral, written, electronic, or other means of
 2388  transmission by a practitioner licensed under chapter 458,
 2389  chapter 459, chapter 460, chapter 461, or chapter 466. The term
 2390  also includes an orally transmitted order by the lawfully
 2391  designated agent of such practitioner, and an order written or
 2392  transmitted by a practitioner licensed to practice in a
 2393  jurisdiction other than this state, but only if the pharmacist
 2394  called upon to dispense the order determines, in the exercise of
 2395  his or her professional judgment, that the order is valid and
 2396  necessary for the treatment of a chronic or recurrent illness
 2397  includes any order for drugs or medicinal supplies written or
 2398  transmitted by any means of communication by a duly licensed
 2399  practitioner authorized by the laws of the state to prescribe
 2400  such drugs or medicinal supplies and intended to be dispensed by
 2401  a pharmacist. The term also includes an orally transmitted order
 2402  by the lawfully designated agent of such practitioner. The term
 2403  also includes an order written or transmitted by a practitioner
 2404  licensed to practice in a jurisdiction other than this state,
 2405  but only if the pharmacist called upon to dispense such order
 2406  determines, in the exercise of his or her professional judgment,
 2407  that the order is valid and necessary for the treatment of a
 2408  chronic or recurrent illness. The term also includes a
 2409  pharmacist’s order for a product selected from the formulary
 2410  created pursuant to s. 465.186. A prescription may be retained
 2411  in written form, or the pharmacist may cause it to be recorded
 2412  in a data processing system, provided that such order can be
 2413  produced in printed form upon lawful request.
 2414         (c) Chlorine is shall not be exempt from the tax imposed by
 2415  this chapter when used for the treatment of water in swimming
 2416  pools.
 2417         (d) Lithotripters are exempt.
 2418         (e) Human organs are exempt from the tax imposed by this
 2419  chapter.
 2420         (f) Sales of drugs to or by physicians, dentists,
 2421  veterinarians, and hospitals in connection with medical
 2422  treatment are exempt.
 2423         (g) Medical products and supplies used in the cure,
 2424  mitigation, alleviation, prevention, or treatment of injury,
 2425  disease, or incapacity which are temporarily or permanently
 2426  incorporated into a patient or client by a practitioner of the
 2427  healing arts licensed in the state are exempt.
 2428         (h) The purchase by a veterinarian of commonly recognized
 2429  substances possessing curative or remedial properties which are
 2430  ordered and dispensed as treatment for a diagnosed health
 2431  disorder by or on the prescription of a duly licensed
 2432  veterinarian, and which are applied to or consumed by animals
 2433  for alleviation of pain or the cure or prevention of sickness,
 2434  disease, or suffering are exempt. Also exempt are the purchase
 2435  by a veterinarian of antiseptics, absorbent cotton, gauze for
 2436  bandages, lotions, vitamins, and worm remedies.
 2437         (e)(i) Sales of therapeutic veterinary diets specifically
 2438  formulated to aid in the management of illness and disease of a
 2439  diagnosed health disorder in an animal and which are only
 2440  available from a licensed veterinarian are exempt from the tax
 2441  imposed under this chapter.
 2442         (j) X-ray opaques, also known as opaque drugs and
 2443  radiopaque, such as the various opaque dyes and barium sulphate,
 2444  when used in connection with medical X rays for treatment of
 2445  bodies of humans and animals, are exempt.
 2446         (f)(k) Parts, special attachments, special lettering, and
 2447  other like items that are added to or attached to tangible
 2448  personal property so that a handicapped person can use them are
 2449  exempt from the tax imposed by this chapter if when such items
 2450  are purchased by a person pursuant to an individual
 2451  prescription.
 2452         (g)(l) This subsection shall be strictly construed and
 2453  enforced.
 2454         (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.—
 2455         (b) As used in this subsection, the term “overhead
 2456  materials” means all tangible personal property, other than
 2457  qualifying property as defined in s. 212.02(32) s. 212.02(14)(a)
 2458  and electricity, which is used or consumed in the performance of
 2459  a qualifying contract, title to which property vests in or
 2460  passes to the government under the contract.
 2461         (c) As used in this subsection and in s. 212.02(32) s.
 2462  212.02(14)(a), the term “qualifying contract” means a contract
 2463  with the United States Department of Defense or the National
 2464  Aeronautics and Space Administration, or a subcontract
 2465  thereunder, but does not include a contract or subcontract for
 2466  the repair, alteration, improvement, or construction of real
 2467  property, unless except to the extent that purchases made under
 2468  such a contract would otherwise be exempt from the tax imposed
 2469  by this chapter.
 2470         Section 11. Section 212.094, Florida Statutes, is created
 2471  to read:
 2472         212.094 Purchaser request for refund or credit from
 2473  dealer.—
 2474         (1) If a purchaser seeks from a dealer a refund of or
 2475  credit against a tax collected under this chapter by that
 2476  dealer, the purchaser shall submit a written request for the
 2477  refund or credit to the dealer in accordance with this section.
 2478  The request must contain all information necessary for the
 2479  dealer to determine the validity of the purchaser’s request.
 2480         (2) The purchaser may not take other action against the
 2481  dealer with respect to the requested refund or credit until the
 2482  dealer has had 60 days to respond after receiving a completed
 2483  request.
 2484         (3) This section does not affect a person’s standing to
 2485  claim a refund.
 2486         (4) This section does not apply to refunds resulting from
 2487  merchandise returned by a customer to a dealer.
 2488         Section 12. Section 212.12, Florida Statutes, is amended to
 2489  read:
 2490         212.12 Dealer’s credit for collecting tax; penalties for
 2491  noncompliance; powers of department to deal of Revenue in
 2492  dealing with delinquents; brackets applicable to taxable
 2493  transactions; records required.—
 2494         (1)(a)1. Notwithstanding any other law and for the purpose
 2495  of compensating persons granting licenses for and the lessors of
 2496  real and personal property taxed under this chapter hereunder,
 2497  for the purpose of compensating dealers in tangible personal
 2498  property, for the purpose of compensating dealers providing
 2499  communication services and taxable services, for the purpose of
 2500  compensating owners of places where admissions are collected,
 2501  and for the purpose of compensating remitters of any taxes or
 2502  fees reported on the same documents used utilized for the sales
 2503  and use tax, as compensation for the keeping of prescribed
 2504  records, filing timely tax returns, and the proper accounting
 2505  and remitting of taxes by them, such seller, person, lessor,
 2506  dealer, owner, and remitter (except dealers who make mail order
 2507  sales) who files the return required pursuant to s. 212.11 only
 2508  by electronic means and who pays the amount due on such return
 2509  only by electronic means shall be allowed 2.5 percent of the
 2510  amount of the tax due, accounted for, and remitted to the
 2511  department in the form of a deduction. However, if the amount of
 2512  the tax due and remitted to the department by electronic means
 2513  for the reporting period exceeds $1,200, an allowance is not
 2514  allowed for all amounts in excess of $1,200. For purposes of
 2515  this paragraph subparagraph, the term “electronic means” has the
 2516  same meaning as provided in s. 213.755(2)(c).
 2517         2. The executive director of the department is authorized
 2518  to negotiate a collection allowance, pursuant to rules
 2519  promulgated by the department, with a dealer who makes mail
 2520  order sales. The rules of the department shall provide
 2521  guidelines for establishing the collection allowance based upon
 2522  the dealer’s estimated costs of collecting the tax, the volume
 2523  and value of the dealer’s mail order sales to purchasers in this
 2524  state, and the administrative and legal costs and likelihood of
 2525  achieving collection of the tax absent the cooperation of the
 2526  dealer. However, in no event shall the collection allowance
 2527  negotiated by the executive director exceed 10 percent of the
 2528  tax remitted for a reporting period.
 2529         (b) The department of Revenue may deny the collection
 2530  allowance if a taxpayer files an incomplete return or if the
 2531  required tax return or tax is delinquent at the time of payment.
 2532         1. For purposes of this chapter, an “incomplete return” is,
 2533  for purposes of this chapter, a return that which is lacking
 2534  such uniformity, completeness, and arrangement that the physical
 2535  handling, verification, review of the return, or determination
 2536  of other taxes and fees reported on the return may not be
 2537  readily accomplished.
 2538         2. The department shall adopt rules requiring such
 2539  information as it may deem necessary to ensure that the tax
 2540  levied hereunder is properly collected, reviewed, compiled,
 2541  reported, and enforced, including, but not limited to: the
 2542  amount of gross sales; the amount of taxable sales; the amount
 2543  of tax collected or due; the amount of lawful refunds,
 2544  deductions, or credits claimed; the amount claimed as the
 2545  dealer’s collection allowance; the amount of penalty and
 2546  interest; the amount due with the return; and such other
 2547  information as the department of Revenue may specify. The
 2548  department shall require that transient rentals and agricultural
 2549  equipment transactions be separately shown. Sales made through
 2550  vending machines as defined in s. 212.0515 must be separately
 2551  shown on the return. Sales made through coin-operated amusement
 2552  machines as defined by s. 212.02 and the number of machines
 2553  operated must be separately shown on the return or on a form
 2554  prescribed by the department. If a separate form is required,
 2555  the same penalties for late filing, incomplete filing, or
 2556  failure to file as provided for the sales tax return shall apply
 2557  to the form.
 2558         (c) The collection allowance and other credits or
 2559  deductions provided in this chapter shall be applied
 2560  proportionally to the any taxes or fees reported on the same
 2561  documents used for the sales and use tax.
 2562         (d)1. A dealer entitled to the collection allowance
 2563  provided in this section may elect to forego the collection
 2564  allowance and direct that the amount be transferred into the
 2565  Educational Enhancement Trust Fund. Such an election must be
 2566  made with the timely filing of a return and may not be rescinded
 2567  once made. If a dealer who makes such an election files a
 2568  delinquent return, underpays the tax, or files an incomplete
 2569  return, the amount transferred into the Educational Enhancement
 2570  Trust Fund shall be the amount of the collection allowance
 2571  remaining after resolution of liability for all of the tax,
 2572  interest, and penalty due on that return or underpayment of tax.
 2573  The Department of Education shall distribute the remaining
 2574  amount from the trust fund to the school districts that have
 2575  adopted resolutions stating that those funds will be used to
 2576  ensure that up-to-date technology is purchased for the
 2577  classrooms in the district and that teachers are trained in the
 2578  use of that technology. Revenues collected in districts that do
 2579  not adopt such a resolution shall be equally distributed to
 2580  districts that have adopted such resolutions.
 2581         1.2. This paragraph applies to all taxes, surtaxes, and any
 2582  local option taxes administered under this chapter and remitted
 2583  directly to the department. This paragraph does not apply to a
 2584  locally imposed and self-administered convention development
 2585  tax, tourist development tax, or tourist impact tax administered
 2586  under this chapter.
 2587         2.3. Revenues from the dealer-collection allowances shall
 2588  be transferred quarterly from the General Revenue Fund to the
 2589  Educational Enhancement Trust Fund. The department of Revenue
 2590  shall provide to the Department of Education quarterly
 2591  information about such revenues by county to which the
 2592  collection allowance was attributed.
 2593  
 2594  Notwithstanding any provision of chapter 120 to the contrary,
 2595  the department of Revenue may adopt rules to carry out the
 2596  amendment made by chapter 2006-52, Laws of Florida, to this
 2597  section.
 2598         (e) Notwithstanding paragraphs (b) and (c), a model 1
 2599  seller, as defined in s. 213.256, under the Streamlined Sales
 2600  and Use Tax Agreement is not entitled to the collection
 2601  allowance described in paragraphs (a) and (b).
 2602         (f) In addition to a collection allowance that may be
 2603  provided under this subsection, the department may provide the
 2604  monetary allowances that must be provided by the state to
 2605  certified service providers and voluntary sellers pursuant to
 2606  Article VI of the Streamlined Sales and Use Tax Agreement, as
 2607  amended.
 2608         1. Such monetary allowances must be in the form of
 2609  collection allowances that certified service providers or
 2610  voluntary sellers are permitted to retain from the tax revenues
 2611  collected on remote sales to be remitted to the state pursuant
 2612  to this chapter.
 2613         2. As used in this paragraph, the term:
 2614         a. “Remote sales” means revenues generated for this state
 2615  by a voluntary seller for which the seller is not required to
 2616  register to collect the tax imposed by this chapter.
 2617         b. “Voluntary seller” means a seller that is not required
 2618  to register in this state to collect a tax.
 2619         (2)(a) If a When any person required hereunder to make a
 2620  any return or to pay a any tax or fee imposed by this chapter
 2621  either fails to timely file such return or fails to pay the tax
 2622  or fee shown due on the return within the time required
 2623  hereunder, in addition to all other penalties provided in this
 2624  section and under state law with herein and by the laws of this
 2625  state in respect to such taxes or fees, a specific penalty shall
 2626  be added to the tax or fee in the amount of 10 percent of either
 2627  the tax or fee shown on the return that is not timely filed or
 2628  the any tax or fee not paid timely. Except as provided in s.
 2629  213.21(10), the penalty may not be less than $50 for failure to
 2630  timely file a tax return required by s. 212.11(1) or timely pay
 2631  the tax or fee shown due on the return except as provided in s.
 2632  213.21(10). If a person fails to timely file a return required
 2633  by s. 212.11(1) and to timely pay the tax or fee shown due on
 2634  the return, only one penalty of 10 percent, which may not be
 2635  less than $50, shall be imposed.
 2636         (b) If a When any person required under this section to
 2637  make a return or to pay a tax or fee imposed by this chapter
 2638  fails to disclose the tax or fee on the return within the time
 2639  required, excluding a noncompliant filing event generated by
 2640  situations covered under in paragraph (a), in addition to all
 2641  other penalties provided in this section and under state law
 2642  with by the laws of this state in respect to such taxes or fees,
 2643  a specific penalty shall be added to the additional tax or fee
 2644  owed in the amount of 10 percent of any such unpaid tax or fee
 2645  not paid timely if the failure is for not more than 30 days,
 2646  with an additional 10 percent of any such unpaid tax or fee for
 2647  each additional 30 days, or fraction thereof, while the failure
 2648  continues, not to exceed a total penalty of 50 percent, in the
 2649  aggregate, of the any unpaid tax or fee.
 2650         (c) A Any person who knowingly and with a willful intent to
 2651  evade a any tax imposed under this chapter fails to file six
 2652  consecutive returns as required by law commits a felony of the
 2653  third degree, punishable as provided in s. 775.082 or s.
 2654  775.083.
 2655         (d) A person who makes a false or fraudulent return and who
 2656  has a willful intent to evade payment of any tax or fee imposed
 2657  under this chapter is liable for a specific penalty of 100
 2658  percent of any unreported tax or fee. This penalty is in
 2659  addition to any other penalty provided by law. A person who
 2660  makes a false or fraudulent return with a willful intent to
 2661  evade payment of taxes or fees totaling:
 2662         1. Less than $300:
 2663         a. For a first offense, commits a misdemeanor of the second
 2664  degree, punishable as provided in s. 775.082 or s. 775.083.
 2665         b. For a second offense, commits a misdemeanor of the first
 2666  degree, punishable as provided in s. 775.082 or s. 775.083.
 2667         c. For a third or subsequent offense, commits a felony of
 2668  the third degree, punishable as provided in s. 775.082, s.
 2669  775.083, or s. 775.084.
 2670         2. An amount equal to $300 or more, but less than $20,000,
 2671  commits a felony of the third degree, punishable as provided in
 2672  s. 775.082, s. 775.083, or s. 775.084.
 2673         3. An amount equal to $20,000 or more, but less than
 2674  $100,000, commits a felony of the second degree, punishable as
 2675  provided in s. 775.082, s. 775.083, or s. 775.084.
 2676         4. An amount equal to $100,000 or more, commits a felony of
 2677  the first degree, punishable as provided in s. 775.082, s.
 2678  775.083, or s. 775.084.
 2679         (e) In addition to other penalties provided by law, a
 2680  person who willfully attempts in any manner to evade a any tax,
 2681  surcharge, or fee imposed under this chapter or the payment
 2682  thereof is, in addition to any other penalties provided by law,
 2683  liable for a specific penalty in the amount of 100 percent of
 2684  the tax, surcharge, or fee, and commits a felony of the third
 2685  degree, punishable as provided in s. 775.082, s. 775.083, or s.
 2686  775.084.
 2687         (f) If a When any person, firm, or corporation fails to
 2688  timely remit the proper estimated payment required under s.
 2689  212.11, a specific penalty shall be added in an amount equal to
 2690  10 percent of any unpaid estimated tax. Beginning with January
 2691  1, 1985, returns, The department, upon a showing of reasonable
 2692  cause, may is authorized to waive or compromise penalties
 2693  imposed by this paragraph. However, other penalties and interest
 2694  are shall be due and payable if the return on which the
 2695  estimated payment was due is was not timely or properly filed.
 2696         (g) A dealer who files a consolidated return pursuant to s.
 2697  212.11(1)(e) is subject to the penalty established in paragraph
 2698  (e) unless the dealer has paid the required estimated tax for
 2699  his or her consolidated return as a whole without regard to each
 2700  location. If the dealer fails to pay the required estimated tax
 2701  for his or her consolidated return as a whole, each filing
 2702  location stands shall stand on its own with respect to
 2703  calculating penalties pursuant to paragraph (f).
 2704         (3) If a When any dealer, or other person charged herein,
 2705  fails to remit the tax, or a any portion thereof, on or before
 2706  the day when such tax is required by law to be paid, there shall
 2707  be added to the amount due interest at the rate of 1 percent per
 2708  month of the amount due from the date due until paid shall be
 2709  added to the amount due. Interest on the delinquent tax shall be
 2710  calculated beginning on the 21st day of the month following the
 2711  month for which the tax is due, except as otherwise provided in
 2712  this chapter.
 2713         (4) All penalties and interest imposed by this chapter are
 2714  shall be payable to and collectible by the department in the
 2715  same manner as if they were a part of the tax imposed. The
 2716  department may settle or compromise any such interest or
 2717  penalties pursuant to s. 213.21.
 2718         (5)(a) The department may is authorized to audit or inspect
 2719  the records and accounts of dealers defined herein, including
 2720  audits or inspections of dealers who make mail order sales to
 2721  the extent permitted by another state, and to correct by credit
 2722  an any overpayment of tax, and, in the event of a deficiency, an
 2723  assessment shall be made and collected. An No administrative
 2724  finding of fact is not necessary before prior to the assessment
 2725  of a any tax deficiency.
 2726         (b) If a In the event any dealer or other person charged
 2727  herein fails or refuses to make his or her records available for
 2728  inspection so that an no audit or examination has been made of
 2729  the books and records of such dealer or person is not made,
 2730  fails or refuses to register as a dealer, fails to make a report
 2731  and pay the tax as provided by this chapter, or makes a grossly
 2732  incorrect report or makes a report that is false or fraudulent,
 2733  then, in such event, it shall be the duty of the department
 2734  shall to make an assessment from an estimate based upon the best
 2735  information then available to it for the taxable period of
 2736  retail sales of such dealer, the gross proceeds from rentals,
 2737  the total admissions received, amounts received from leases of
 2738  tangible personal property by such dealer, or of the cost price
 2739  of all articles of tangible personal property imported by the
 2740  dealer for use or consumption or distribution or storage to be
 2741  used or consumed in this state, or of the sales or cost price of
 2742  all services the sale or use of which is taxable under this
 2743  chapter, together with interest, plus penalty, if such have
 2744  accrued, as the case may be. Then The department shall proceed
 2745  to collect such taxes, interest, and penalty on the basis of
 2746  such assessment which shall be considered prima facie correct,
 2747  and the burden to show the contrary shall rest upon the dealer,
 2748  seller, owner, or lessor, as the case may be.
 2749         (6)(a) The department may is given the power to prescribe
 2750  the records to be kept by all persons subject to taxes imposed
 2751  by this chapter. A It shall be the duty of every person required
 2752  to make a report and pay a any tax under this chapter, a every
 2753  person receiving rentals or license fees, and an owner owners of
 2754  a place places of admission shall, to keep and preserve suitable
 2755  records of the sales, leases, rentals, license fees, admissions,
 2756  or purchases that are, as the case may be, taxable under this
 2757  chapter; such other books of account as may be necessary to
 2758  determine the amount of the tax due hereunder; and other
 2759  information as may be required by the department. Each It shall
 2760  be the duty of every such person shall also so charged with such
 2761  duty, moreover, to keep and preserve as long as required by s.
 2762  213.35 all invoices and other records of goods, wares, and
 2763  merchandise; records of admissions, leases, license fees, and
 2764  rentals; and records of all other subjects of taxation under
 2765  this chapter. All such books, invoices, and other records must
 2766  shall be open to examination at all reasonable hours to the
 2767  department or any of its duly authorized agents.
 2768         (b) For the purpose of this subsection, if a dealer does
 2769  not have adequate records of his or her retail sales or
 2770  purchases, the department may, upon the basis of a test or
 2771  sampling of the dealer’s available records or other information
 2772  relating to the sales or purchases made by such dealer for a
 2773  representative period, determine the proportion that taxable
 2774  retail sales bear to total retail sales or the proportion that
 2775  taxable purchases bear to total purchases. This subsection does
 2776  not affect the duty of the dealer to collect, or the liability
 2777  of a any consumer to pay, any tax imposed by or pursuant to this
 2778  chapter.
 2779         (c)1. If the records of a dealer are adequate but
 2780  voluminous in nature and substance, the department may sample
 2781  such records and project the audit findings derived therefrom
 2782  over the entire audit period to determine the proportion that
 2783  taxable retail sales bear to total retail sales or the
 2784  proportion that taxable purchases bear to total purchases. In
 2785  order To conduct such a sample, the department must first make a
 2786  good faith effort to reach an agreement with the dealer, which
 2787  agreement provides for the means and methods to be used in the
 2788  sampling process. If In the event that no agreement is reached,
 2789  the dealer is entitled to a review by the executive director. In
 2790  the case of fixed assets, a dealer may agree in writing with the
 2791  department for adequate but voluminous records to be
 2792  statistically sampled. Such an agreement shall provide for the
 2793  methodology to be used in the statistical sampling process. The
 2794  audit findings derived therefrom shall be projected over the
 2795  period represented by the sample in order to determine the
 2796  proportion that taxable purchases bear to total purchases. Once
 2797  an agreement has been signed, it is final and conclusive with
 2798  respect to the method of sampling fixed assets, and the
 2799  department may not conduct a detailed audit of fixed assets, and
 2800  the taxpayer may not request a detailed audit after the
 2801  agreement is reached.
 2802         2. For the purposes of sampling pursuant to subparagraph
 2803  1., the department shall project any deficiencies and
 2804  overpayments derived therefrom over the entire audit period. In
 2805  determining the dealer’s compliance, the department shall reduce
 2806  a any tax deficiency as derived from the sample by the amount of
 2807  the any overpayment derived from the sample. If In the event the
 2808  department determines from the sample results that the dealer
 2809  has a net tax overpayment, the department shall provide the
 2810  findings of this overpayment to the Chief Financial Officer for
 2811  repayment of funds paid into the State Treasury through error
 2812  pursuant to s. 215.26.
 2813         3.a. A taxpayer is entitled, both in connection with an
 2814  audit and in connection with an application for refund filed
 2815  independently of an any audit, to establish the amount of a any
 2816  refund or deficiency through statistical sampling if when the
 2817  taxpayer’s records are adequate but voluminous. In the case of
 2818  fixed assets, a dealer may agree in writing with the department
 2819  for adequate but voluminous records to be statistically sampled.
 2820  Such an agreement must shall provide for the methodology to be
 2821  used in the statistical sampling process. The audit findings
 2822  derived therefrom shall be projected over the period represented
 2823  by the sample in order to determine the proportion that taxable
 2824  purchases bear to total purchases. Once an agreement has been
 2825  signed, it is final and conclusive with respect to the method of
 2826  sampling fixed assets, and the department may not conduct a
 2827  detailed audit of fixed assets, and the taxpayer may not request
 2828  a detailed audit after the agreement is reached.
 2829         b. Alternatively, a taxpayer is entitled to establish a any
 2830  refund or deficiency through any other sampling method agreed
 2831  upon by the taxpayer and the department if when the taxpayer’s
 2832  records, other than those regarding fixed assets, are adequate
 2833  but voluminous. Whether done through statistical sampling or any
 2834  other sampling method agreed upon by the taxpayer and the
 2835  department, the completed sample must reflect both overpayments
 2836  and underpayments of taxes due. The sample shall be conducted
 2837  through:
 2838         (I) A taxpayer request to perform the sampling through the
 2839  certified audit program pursuant to s. 213.285;
 2840         (II) Attestation by a certified public accountant as to the
 2841  adequacy of the sampling method used utilized and the results
 2842  reached using such sampling method; or
 2843         (III) A sampling method that has been submitted by the
 2844  taxpayer and approved by the department before a refund claim is
 2845  submitted. This sub-sub-subparagraph does not prohibit a
 2846  taxpayer from filing a refund claim prior to approval by the
 2847  department of the sampling method; however, a refund claim
 2848  submitted before the sampling method has been approved by the
 2849  department cannot be a complete refund application pursuant to
 2850  s. 213.255 until the sampling method has been approved by the
 2851  department.
 2852         c. The department shall prescribe by rule the procedures to
 2853  be followed under each method of sampling. Such procedures shall
 2854  follow generally accepted auditing procedures for sampling. The
 2855  rule must shall also set forth other criteria regarding the use
 2856  of sampling, including, but not limited to, training
 2857  requirements that must be met before a sampling method may be
 2858  used utilized and the steps necessary for the department and the
 2859  taxpayer to reach agreement on a sampling method submitted by
 2860  the taxpayer for approval by the department.
 2861         (7) If In the event the dealer has imported tangible
 2862  personal property and he or she fails to produce an invoice
 2863  showing the cost price of the articles that, as defined in this
 2864  chapter, which are subject to tax, or the invoice does not
 2865  reflect the true or actual cost price as defined herein, then
 2866  the department shall ascertain, in any manner feasible, the true
 2867  cost price, and assess and collect the tax thereon with interest
 2868  plus penalties, if such have accrued on the true cost price as
 2869  assessed by it. The assessment so made shall be considered prima
 2870  facie correct, and the duty is shall be on the dealer to show to
 2871  the contrary.
 2872         (8) In the case of the lease or rental of tangible personal
 2873  property, or other rentals or license fees as herein defined and
 2874  taxed, if the consideration given or reported by the lessor,
 2875  person receiving rental or license fee, or dealer does not, in
 2876  the judgment of the department, represent the true or actual
 2877  consideration, then the department may is authorized to
 2878  ascertain the same and assess and collect the tax thereon in the
 2879  same manner as provided above provided, with respect to imported
 2880  tangible property, together with interest, plus penalties, if
 2881  such have accrued.
 2882         (9) Taxes imposed by this chapter upon the privilege of the
 2883  use, consumption, storage for consumption, or sale of tangible
 2884  personal property, admissions, license fees, rentals,
 2885  communication services, and upon the sale or use of services as
 2886  herein taxed shall be collected by adding upon the basis of an
 2887  addition of the tax imposed by this chapter to the total price
 2888  of such tangible personal property, admissions, license fees,
 2889  rentals, communication or other services, or sale price of such
 2890  article or articles that are purchased, sold, or leased at any
 2891  one time by or to a customer or buyer.; The dealer, or person
 2892  charged shall herein, is required to pay a privilege tax in the
 2893  amount of the tax imposed by this chapter on the total of his or
 2894  her gross sales of tangible personal property, admissions,
 2895  license fees, rentals, and communication services or to collect
 2896  the a tax upon the sale or use of services, and such person or
 2897  dealer shall add the tax imposed by this chapter to the price,
 2898  license fee, rental, or admissions, and communication or other
 2899  services and collect the total sum from the purchaser, admittee,
 2900  licensee, lessee, or consumer. In computing the tax due or to be
 2901  collected as the result of a transaction, the seller may elect
 2902  to compute the tax due on a transaction on a per-item basis or
 2903  on an invoice basis. The tax rate shall be the sum of the
 2904  applicable state and local rates, if any, and the tax
 2905  computation shall be carried to the third decimal place. If the
 2906  third decimal place is greater than four, the tax shall be
 2907  rounded to the next whole cent. The department shall make
 2908  available in an electronic format or otherwise the tax amounts
 2909  and the following brackets applicable to all transactions
 2910  taxable at the rate of 6 percent:
 2911         (a) On single sales of less than 10 cents, no tax shall be
 2912  added.
 2913         (b) On single sales in amounts from 10 cents to 16 cents,
 2914  both inclusive, 1 cent shall be added for taxes.
 2915         (c) On sales in amounts from 17 cents to 33 cents, both
 2916  inclusive, 2 cents shall be added for taxes.
 2917         (d) On sales in amounts from 34 cents to 50 cents, both
 2918  inclusive, 3 cents shall be added for taxes.
 2919         (e) On sales in amounts from 51 cents to 66 cents, both
 2920  inclusive, 4 cents shall be added for taxes.
 2921         (f) On sales in amounts from 67 cents to 83 cents, both
 2922  inclusive, 5 cents shall be added for taxes.
 2923         (g) On sales in amounts from 84 cents to $1, both
 2924  inclusive, 6 cents shall be added for taxes.
 2925         (h) On sales in amounts of more than $1, 6 percent shall be
 2926  charged upon each dollar of price, plus the appropriate bracket
 2927  charge upon any fractional part of a dollar.
 2928         (10) In counties which have adopted a discretionary sales
 2929  surtax at the rate of 1 percent, the department shall make
 2930  available in an electronic format or otherwise the tax amounts
 2931  and the following brackets applicable to all taxable
 2932  transactions that would otherwise have been transactions taxable
 2933  at the rate of 6 percent:
 2934         (a) On single sales of less than 10 cents, no tax shall be
 2935  added.
 2936         (b) On single sales in amounts from 10 cents to 14 cents,
 2937  both inclusive, 1 cent shall be added for taxes.
 2938         (c) On sales in amounts from 15 cents to 28 cents, both
 2939  inclusive, 2 cents shall be added for taxes.
 2940         (d) On sales in amounts from 29 cents to 42 cents, both
 2941  inclusive, 3 cents shall be added for taxes.
 2942         (e) On sales in amounts from 43 cents to 57 cents, both
 2943  inclusive, 4 cents shall be added for taxes.
 2944         (f) On sales in amounts from 58 cents to 71 cents, both
 2945  inclusive, 5 cents shall be added for taxes.
 2946         (g) On sales in amounts from 72 cents to 85 cents, both
 2947  inclusive, 6 cents shall be added for taxes.
 2948         (h) On sales in amounts from 86 cents to $1, both
 2949  inclusive, 7 cents shall be added for taxes.
 2950         (i) On sales in amounts from $1 up to, and including, the
 2951  first $5,000 in price, 7 percent shall be charged upon each
 2952  dollar of price, plus the appropriate bracket charge upon any
 2953  fractional part of a dollar.
 2954         (j) On sales in amounts of more than $5,000 in price, 7
 2955  percent shall be added upon the first $5,000 in price, and 6
 2956  percent shall be added upon each dollar of price in excess of
 2957  the first $5,000 in price, plus the bracket charges upon any
 2958  fractional part of a dollar as provided for in subsection (9).
 2959         (11) The department shall make available in an electronic
 2960  format or otherwise the tax amounts and brackets applicable to
 2961  all taxable transactions that occur in counties that have a
 2962  surtax at a rate other than 1 percent which would otherwise have
 2963  been transactions taxable at the rate of 6 percent. Likewise,
 2964  the department shall make available in an electronic format or
 2965  otherwise the tax amounts and brackets applicable to
 2966  transactions taxable at 4.35 percent pursuant to s.
 2967  212.05(1)(e)1.c. and on transactions which would otherwise have
 2968  been so taxable in counties which have adopted a discretionary
 2969  sales surtax.
 2970         (10)(12)The Legislature intends It is hereby declared to
 2971  be the legislative intent that, whenever in the construction,
 2972  administration, or enforcement of this chapter there is a may be
 2973  any question respecting the a duplication of the tax, the end
 2974  consumer, or last retail sale, be the sale intended to be taxed
 2975  and insofar as is may be practicable there not be a no
 2976  duplication or pyramiding of the tax.
 2977         (11)(13) In order to aid the administration and enforcement
 2978  of the provisions of this chapter with respect to the rentals
 2979  and license fees, each lessor or person granting the use of a
 2980  any hotel, apartment house, roominghouse, tourist or trailer
 2981  camp, real property, or any interest therein, or any portion
 2982  thereof, inclusive of owners; property managers; lessors;
 2983  landlords; hotel, apartment house, and roominghouse operators;
 2984  and all licensed real estate agents in within the state leasing,
 2985  granting the use of, or renting such property, shall be required
 2986  to keep a record of each and every such lease, license, or
 2987  rental transaction that which is taxable under this chapter, in
 2988  such a manner and upon such forms as the department may
 2989  prescribe, and to report such transaction to the department or
 2990  its designated agents, and to maintain such records as long as
 2991  required by s. 213.35, subject to the inspection of the
 2992  department and its agents. Upon the failure by such owner;
 2993  property manager; lessor; landlord; hotel, apartment house,
 2994  roominghouse, tourist or trailer camp operator; or real estate
 2995  agent to keep and maintain such records and to make such reports
 2996  upon the forms and in the manner prescribed, such owner;
 2997  property manager; lessor; landlord; hotel, apartment house,
 2998  roominghouse, or tourist or trailer camp operator; receiver of
 2999  rent or license fees; or real estate agent commits is guilty of
 3000  a misdemeanor of the second degree, punishable as provided in s.
 3001  775.082 or s. 775.083, for the first offense and,; for
 3002  subsequent offenses, commits they are each guilty of a
 3003  misdemeanor of the first degree, punishable as provided in s.
 3004  775.082 or s. 775.083. If a, however, any subsequent offense
 3005  involves intentional destruction of such records with an intent
 3006  to evade payment of or deprive the state of any tax revenues,
 3007  such subsequent offense is shall be a felony of the third
 3008  degree, punishable as provided in s. 775.082 or s. 775.083.
 3009         (14) If it is determined upon audit that a dealer has
 3010  collected and remitted taxes by applying the applicable tax rate
 3011  to each transaction as described in subsection (9) and rounding
 3012  the tax due to the nearest whole cent rather than applying the
 3013  appropriate bracket system provided by law or department rule,
 3014  the dealer shall not be held liable for additional tax, penalty,
 3015  and interest resulting from such failure if:
 3016         (a) The dealer acted in a good faith belief that rounding
 3017  to the nearest whole cent was the proper method of determining
 3018  the amount of tax due on each taxable transaction.
 3019         (b) The dealer timely reported and remitted all taxes
 3020  collected on each taxable transaction.
 3021         (c) The dealer agrees in writing to future compliance with
 3022  the laws and rules concerning brackets applicable to the
 3023  dealer’s transactions.
 3024         Section 13. Subsection (3) of section 212.17, Florida
 3025  Statutes, is amended to read:
 3026         212.17 Tax credits or refunds.—
 3027         (3) Except as provided in subsection (4), a dealer who has
 3028  paid the tax imposed by this chapter on tangible personal
 3029  property or services may take a credit or obtain a refund for
 3030  the any tax paid by the dealer on the unpaid balance due on
 3031  worthless accounts within 12 months after the month in which the
 3032  bad debt has been charged off for federal income tax purposes. A
 3033  dealer who has paid the tax imposed by this chapter on tangible
 3034  personal property or services and who is not required to file
 3035  federal income tax returns may take a credit against or obtain a
 3036  refund for the tax paid on the unpaid balance due on worthless
 3037  accounts within 12 months after the month in which the bad debt
 3038  is written off as uncollectible in the dealer’s books and
 3039  records and would be eligible for a bad-debt deduction for
 3040  federal income tax purposes if the dealer were required to file
 3041  a federal income tax return.
 3042         (a) A dealer who is taking a credit against or obtaining a
 3043  refund on worthless accounts shall perform the bad-debt-recovery
 3044  calculation in accordance with 26 U.S.C. s. 166.
 3045         (b) If the amount of bad debt exceeds the amount of taxable
 3046  sales for the period during which the bad debt is written off,
 3047  notwithstanding s. 215.26(2), a refund claim must be filed
 3048  within 3 years after the due date of the return on which the bad
 3049  debt could first be claimed.
 3050         (c) If any accounts so charged off for which a credit or
 3051  refund has been obtained are subsequently, in whole or in part,
 3052  paid in whole or in part to the dealer, the amount so paid shall
 3053  be included in the first return filed after such collection and
 3054  the tax paid accordingly.
 3055         (d) If filing responsibilities have been assumed by a
 3056  certified service provider, the certified service provider shall
 3057  claim, on behalf of the seller, a bad-debt allowance provided by
 3058  this subsection. The certified service provider shall credit or
 3059  refund to the seller the full amount of a bad-debt allowance or
 3060  refund received.
 3061         (e) For the purposes of reporting a payment received on a
 3062  previously claimed bad debt, the payments made on a debt or
 3063  account must first be applied proportionally to the taxable
 3064  price of the property or service and the sales tax on such
 3065  property, and then to interest, service charges, and other
 3066  charges.
 3067         (f) If the books and records of the party claiming the bad
 3068  debt allowance support an allocation of the bad debts among
 3069  states that are members of the Streamlined Sales and Use Tax
 3070  Agreement, the allocation is permitted among those states.
 3071         Section 14. Paragraphs (a) and (f) of subsection (3) of
 3072  section 212.18, Florida Statutes, are amended to read:
 3073         212.18 Administration of law; registration of dealers;
 3074  rules.—
 3075         (3)(a) A person desiring to engage in or conduct business
 3076  in this state as a dealer, or to lease, rent, or let or grant
 3077  licenses in living quarters or sleeping or housekeeping
 3078  accommodations in hotels, apartment houses, roominghouses, or
 3079  tourist or trailer camps that are subject to tax under s.
 3080  212.03, or to lease, rent, or let or grant licenses in real
 3081  property, and a person who sells or receives anything of value
 3082  by way of admissions, must file with the department an
 3083  application for a certificate of registration for each place of
 3084  business. The application must include the names of the persons
 3085  who have interests in such business and their residences, the
 3086  address of the business, and other data reasonably required by
 3087  the department. However, owners and operators of vending
 3088  machines or newspaper rack machines shall are required to obtain
 3089  only one certificate of registration for each county in which
 3090  such machines are located. The department, by rule, may
 3091  authorize a dealer who that uses independent sellers to sell its
 3092  merchandise to remit tax on the retail sales price charged to
 3093  the ultimate consumer in lieu of having the independent seller
 3094  register as a dealer and remit the tax. The department may
 3095  appoint the county tax collector as the department’s agent to
 3096  accept applications for registrations. The application, plus a
 3097  registration fee of $5, must be submitted to the department
 3098  before the person, firm, copartnership, or corporation may
 3099  engage in such business, and it must be accompanied by a
 3100  registration fee of $5. However, a registration fee is not
 3101  required to accompany an application to engage in or conduct
 3102  business to make mail order sales. The department may waive the
 3103  registration fee for applications submitted through the
 3104  department’s Internet registration process or central electronic
 3105  registration system provided by member states of the Streamlined
 3106  Sales and Use Tax Agreement.
 3107         (f) As used in this paragraph, the term “exhibitor” means a
 3108  person who enters into an agreement authorizing the display of
 3109  tangible personal property or services at a convention or a
 3110  trade show. The following provisions apply to the registration
 3111  of exhibitors as dealers under this chapter:
 3112         1. An exhibitor whose agreement prohibits the sale of
 3113  tangible personal property or services subject to the tax
 3114  imposed in this chapter is not required to register as a dealer.
 3115         2. An exhibitor whose agreement provides for the sale at
 3116  wholesale only of tangible personal property or services subject
 3117  to the tax imposed by this chapter must obtain a resale
 3118  certificate from the purchasing dealer but is not required to
 3119  register as a dealer.
 3120         3. An exhibitor whose agreement authorizes the retail sale
 3121  of tangible personal property or services subject to the tax
 3122  imposed by this chapter must register as a dealer and collect
 3123  the tax on such sales.
 3124         4. An exhibitor who makes a mail order sale pursuant to s.
 3125  212.0596 must register as a dealer.
 3126  
 3127  A person who conducts a convention or a trade show must make his
 3128  or her exhibitor’s agreements available to the department for
 3129  inspection and copying.
 3130         Section 15. Section 212.20, Florida Statutes, is amended to
 3131  read:
 3132         212.20 Funds collected, disposition; additional powers of
 3133  department; operational expense; refund of taxes adjudicated
 3134  unconstitutionally collected.—
 3135         (1) The department shall pay over to the Chief Financial
 3136  Officer of the state all funds received and collected by it
 3137  under the provisions of this chapter, to be credited to the
 3138  account of the General Revenue Fund of the state.
 3139         (2) The department may is authorized to employ all
 3140  necessary assistants to administer this chapter properly and may
 3141  is also authorized to purchase all necessary supplies and
 3142  equipment which may be required for this purpose.
 3143         (3) The estimated amount of money needed for the
 3144  administration of this chapter shall be included by the
 3145  department in its annual legislative budget request for the
 3146  operation of its office.
 3147         (4) As used inWhen there has been a final adjudication
 3148  that any tax pursuant to s. 212.0596 was levied, collected, or
 3149  both, contrary to the Constitution of the United States or the
 3150  State Constitution, the department shall, in accordance with
 3151  rules, determine, based upon claims for refund and other
 3152  evidence and information, who paid such tax or taxes, and refund
 3153  to each such person the amount of tax paid. For purposes of this
 3154  subsection, a “final adjudication” is a decision of a court of
 3155  competent jurisdiction from which no appeal can be taken or from
 3156  which the official or officials of this state with authority to
 3157  make such decisions has or have decided not to appeal.
 3158         (5) For the purposes of this section, the term:
 3159         (a) “Proceeds” means all tax or fee revenue collected or
 3160  received by the department, including interest and penalties.
 3161         (b) “Reallocate” means reduction of the accounts of initial
 3162  deposit and redeposit into the indicated account.
 3163         (5)(6) Distribution of all proceeds under this chapter and
 3164  ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 3165         (a) Proceeds from the convention development taxes
 3166  authorized under s. 212.0305 shall be reallocated to the
 3167  Convention Development Tax Clearing Trust Fund.
 3168         (b) Proceeds from discretionary sales surtaxes imposed
 3169  pursuant to ss. 212.054 and 212.055 shall be reallocated to the
 3170  Discretionary Sales Surtax Clearing Trust Fund.
 3171         (c)1. Proceeds from the fees imposed under ss.
 3172  212.05(1)(h)3. and 212.18(3) shall remain with the General
 3173  Revenue Fund.
 3174         2. The portion of the proceeds which constitutes gross
 3175  receipts tax imposed pursuant to s. 203.01(1)(a)3. shall be
 3176  deposited as provided by law and in accordance with s. 9, Art.
 3177  XII of the State Constitution.
 3178         (d) The proceeds of all other taxes and fees imposed
 3179  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 3180  and (2)(b) shall be distributed as follows:
 3181         1. In any fiscal year, the greater of $500 million, minus
 3182  an amount equal to 4.6 percent of the proceeds of the taxes
 3183  collected pursuant to chapter 201, or 5.2 percent of all other
 3184  taxes and fees imposed pursuant to this chapter or remitted
 3185  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 3186  monthly installments into the General Revenue Fund.
 3187         2. After the distribution under subparagraph 1., 8.8854
 3188  percent of the amount remitted by a sales tax dealer located
 3189  within a participating county pursuant to s. 218.61 shall be
 3190  transferred into the Local Government Half-cent Sales Tax
 3191  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 3192  transferred shall be reduced by 0.1 percent, and the department
 3193  shall distribute this amount to the Public Employees Relations
 3194  Commission Trust Fund less $5,000 each month, which shall be
 3195  added to the amount calculated in subparagraph 3. and
 3196  distributed accordingly.
 3197         3. After the distribution under subparagraphs 1. and 2.,
 3198  0.0956 percent shall be transferred to the Local Government
 3199  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 3200  to s. 218.65.
 3201         4. After the distributions under subparagraphs 1., 2., and
 3202  3., 2.0603 percent of the available proceeds shall be
 3203  transferred monthly to the Revenue Sharing Trust Fund for
 3204  Counties pursuant to s. 218.215.
 3205         5. After the distributions under subparagraphs 1., 2., and
 3206  3., 1.3517 percent of the available proceeds shall be
 3207  transferred monthly to the Revenue Sharing Trust Fund for
 3208  Municipalities pursuant to s. 218.215. If the total revenue to
 3209  be distributed pursuant to this subparagraph is at least as
 3210  great as the amount due from the Revenue Sharing Trust Fund for
 3211  Municipalities and the former Municipal Financial Assistance
 3212  Trust Fund in state fiscal year 1999-2000, no municipality shall
 3213  receive less than the amount due from the Revenue Sharing Trust
 3214  Fund for Municipalities and the former Municipal Financial
 3215  Assistance Trust Fund in state fiscal year 1999-2000. If the
 3216  total proceeds to be distributed are less than the amount
 3217  received in combination from the Revenue Sharing Trust Fund for
 3218  Municipalities and the former Municipal Financial Assistance
 3219  Trust Fund in state fiscal year 1999-2000, each municipality
 3220  shall receive an amount proportionate to the amount it was due
 3221  in state fiscal year 1999-2000.
 3222         6. Of the remaining proceeds:
 3223         a. In each fiscal year, the sum of $29,915,500 shall be
 3224  divided into as many equal parts as there are counties in the
 3225  state, and one part shall be distributed to each county. The
 3226  distribution among the several counties must begin each fiscal
 3227  year on or before January 5 5th and continue monthly for a total
 3228  of 4 months. If a local or special law required that any moneys
 3229  accruing to a county in fiscal year 1999-2000 under the then
 3230  existing provisions of s. 550.135 be paid directly to the
 3231  district school board, special district, or a municipal
 3232  government, such payment must continue until the local or
 3233  special law is amended or repealed. The state covenants with
 3234  holders of bonds or other instruments of indebtedness issued by
 3235  local governments, special districts, or district school boards
 3236  before July 1, 2000, that it is not the intent of this
 3237  subparagraph to adversely affect the rights of those holders or
 3238  relieve local governments, special districts, or district school
 3239  boards of the duty to meet their obligations as a result of
 3240  previous pledges or assignments or trusts entered into which
 3241  obligated funds received from the distribution to county
 3242  governments under then-existing s. 550.135. This distribution
 3243  specifically is in lieu of funds distributed under s. 550.135
 3244  before July 1, 2000.
 3245         b. The department shall distribute $166,667 monthly to each
 3246  applicant certified as a facility for a new or retained
 3247  professional sports franchise pursuant to s. 288.1162. Up to
 3248  $41,667 shall be distributed monthly by the department to each
 3249  certified applicant as defined in s. 288.11621 for a facility
 3250  for a spring training franchise. However, not more than $416,670
 3251  may be distributed monthly in the aggregate to all certified
 3252  applicants for facilities for spring training franchises.
 3253  Distributions begin 60 days after such certification and
 3254  continue for not more than 30 years, except as otherwise
 3255  provided in s. 288.11621. A certified applicant identified in
 3256  this sub-subparagraph may not receive more in distributions than
 3257  expended by the applicant for the public purposes provided under
 3258  in s. 288.1162(5) or s. 288.11621(3).
 3259         c. Beginning 30 days after notice by the Department of
 3260  Economic Opportunity to the department of Revenue that an
 3261  applicant has been certified as the professional golf hall of
 3262  fame pursuant to s. 288.1168 and is open to the public, $166,667
 3263  shall be distributed monthly, for up to 300 months, to the
 3264  applicant.
 3265         d. Beginning 30 days after notice by the Department of
 3266  Economic Opportunity to the department of Revenue that the
 3267  applicant has been certified as the International Game Fish
 3268  Association World Center facility pursuant to s. 288.1169, and
 3269  the facility is open to the public, $83,333 shall be distributed
 3270  monthly, for up to 168 months, to the applicant. This
 3271  distribution is subject to reduction pursuant to s. 288.1169. A
 3272  lump sum payment of $999,996 shall be made after certification
 3273  and before July 1, 2000.
 3274         e. The department shall distribute up to $83,333 monthly to
 3275  each certified applicant as defined in s. 288.11631 for a
 3276  facility used by a single spring training franchise, or up to
 3277  $166,667 monthly to each certified applicant as defined in s.
 3278  288.11631 for a facility used by more than one spring training
 3279  franchise. Monthly distributions begin 60 days after such
 3280  certification or July 1, 2016, whichever is later, and continue
 3281  for not more than 20 years to each certified applicant as
 3282  defined in s. 288.11631 for a facility used by a single spring
 3283  training franchise or not more than 25 years to each certified
 3284  applicant as defined in s. 288.11631 for a facility used by more
 3285  than one spring training franchise. A certified applicant
 3286  identified in this sub-subparagraph may not receive more in
 3287  distributions than expended by the applicant for the public
 3288  purposes provided in s. 288.11631(3).
 3289         f. Beginning 45 days after notice by the Department of
 3290  Economic Opportunity to the department of Revenue that an
 3291  applicant has been approved by the Legislature and certified by
 3292  the Department of Economic Opportunity under s. 288.11625, or
 3293  upon a date specified by the Department of Economic Opportunity
 3294  as provided under s. 288.11625(6)(d), the department shall
 3295  distribute each month an amount equal to one-twelfth of the
 3296  annual distribution amount certified by the Department of
 3297  Economic Opportunity for the applicant. The department may not
 3298  distribute more than $7 million in the 2014-2015 fiscal year or
 3299  more than $13 million annually thereafter under this sub
 3300  subparagraph.
 3301         7. All other proceeds must remain in the General Revenue
 3302  Fund.
 3303         Section 16. Section 213.052, Florida Statutes, is created
 3304  to read:
 3305         213.052 Effective date of state sales and use tax rate
 3306  changes under chapter 212.—
 3307         (1) The effective date for a sales or use tax rate change
 3308  imposed under chapter 212 is January 1, April 1, July 1, or
 3309  October 1.
 3310         (2) The Department of Revenue shall provide notice of such
 3311  rate change to all affected sellers 60 days before the effective
 3312  date of the rate change. Failure of a seller to receive notice
 3313  does not relieve the seller of its obligation to collect sales
 3314  or use tax.
 3315         Section 17. Section 213.0521, Florida Statutes, is created
 3316  to read:
 3317         213.0521 Effective date of state sales and use tax rate
 3318  changes pursuant to legislative act.—The effective date for
 3319  services starting before and ending after the effective date of
 3320  a legislative act is as follows:
 3321         (1) For a rate increase, the new rate applies to the first
 3322  billing period starting on or after the effective date.
 3323         (2) For a rate decrease, the new rate applies to bills
 3324  rendered on or after the effective date.
 3325         Section 18. Section 213.215, Florida Statutes, is created
 3326  to read:
 3327         213.215 Sales and use tax amnesty upon registration in
 3328  accordance with the Streamlined Sales and Use Tax Agreement.—
 3329         (1) Amnesty shall be provided for uncollected or unpaid
 3330  sales or use tax to a seller who registers to pay or to collect
 3331  and remit applicable sales or use tax in accordance with the
 3332  Streamlined Sales and Use Tax Agreement authorized under s.
 3333  213.256 if the seller was not registered with the Department of
 3334  Revenue during the 12 months before the effective date of
 3335  participation in the agreement by this state.
 3336         (2) Amnesty precludes assessment for uncollected or unpaid
 3337  sales or use tax, together with penalty or interest for sales
 3338  made during the period the seller was not registered with the
 3339  Department of Revenue, if registration occurs within 12 months
 3340  after the effective date of this state’s participation in the
 3341  agreement.
 3342         (3) Amnesty is not available to a seller with respect to a
 3343  matter for which the seller received notice of the commencement
 3344  of an audit if the audit is not finally resolved, including
 3345  related administrative and judicial processes.
 3346         (4) Amnesty is not available for sales or use taxes already
 3347  paid or remitted to the state or to taxes collected by the
 3348  seller.
 3349         (5) Absent the seller’s fraud or intentional
 3350  misrepresentation of a material fact, amnesty is fully effective
 3351  as long as the seller continues registration and continues
 3352  payment or collection and remittance of applicable sales or use
 3353  taxes for at least 36 months.
 3354         (6) The amnesty applies only to sales or use taxes due from
 3355  a seller in its capacity as a seller and not to sales or use
 3356  taxes due from a seller in its capacity as a buyer.
 3357         Section 19. Subsections (1) and (2) of section 213.256,
 3358  Florida Statutes, are amended to read:
 3359         213.256 Simplified Sales and Use Tax Administration Act.—
 3360         (1) As used in this section and ss. 213.2561 and 213.2562,
 3361  the term:
 3362         (a) “Agent” means, for purposes of carrying out the
 3363  responsibilities placed on a dealer, a person appointed by the
 3364  seller to represent the seller before the department.
 3365  “Department” means the Department of Revenue.
 3366         (b) “Agreement” means the Streamlined Sales and Use Tax
 3367  Agreement as amended and adopted on January 27, 2001, by the
 3368  Executive Committee of the National Conference of State
 3369  Legislatures.
 3370         (c) “Certified automated system” means software certified
 3371  jointly by the state states that are signatories to the
 3372  agreement to calculate the tax imposed by each jurisdiction on a
 3373  transaction, determine the amount of tax to remit to the
 3374  appropriate state, and maintain a record of the transaction.
 3375         (d) “Certified service provider” means an agent certified
 3376  jointly by the states that are signatories to the agreement to
 3377  perform all of the seller’s sales tax functions other than the
 3378  seller’s obligation to remit tax on its own purchases.
 3379         (e) “Department” means the Department of Revenue.
 3380         (f) “Governing board” means the governing board of the
 3381  agreement.
 3382         (g)1. “Model 1 seller” means a seller that has selected a
 3383  certified service provider as the seller’s agent to perform all
 3384  of the seller’s sales and use tax functions other than the
 3385  seller’s obligation to remit tax on the seller’s purchases.
 3386         2. “Model 2 seller” means a seller that has selected a
 3387  certified automated system to perform part of the seller’s sales
 3388  and use tax functions, but retains responsibility for remitting
 3389  the tax.
 3390         3. “Model 3 seller” means a seller that has sales in at
 3391  least five member states, has total annual sales revenue of at
 3392  least $500 million, has a proprietary system that calculates the
 3393  amount of tax due each jurisdiction, and has entered into a
 3394  performance agreement with the member states which establishes a
 3395  tax performance standard for the seller.
 3396  
 3397  As used in this paragraph, a seller includes an affiliated group
 3398  of sellers using the same proprietary system.
 3399         (h)(e) “Person” means an individual, trust, estate,
 3400  fiduciary, partnership, limited liability company, limited
 3401  liability partnership, corporation, or any other legal entity.
 3402         (i) “Registered under this agreement” means registration by
 3403  a seller with the member states under the central registration
 3404  system.
 3405         (j)(f) “Sales tax” means the tax levied under chapter 212.
 3406         (k)(g) “Seller” means a any person making sales, leases, or
 3407  rentals of personal property or services.
 3408         (l)(h) “State” means a any state of the United States and
 3409  the District of Columbia.
 3410         (m)(i) “Use tax” means the tax levied under chapter 212.
 3411         (2)(a) The executive director of the department may shall
 3412  enter into the agreement the Streamlined Sales and Use Tax
 3413  Agreement with one or more states to simplify and modernize
 3414  sales and use tax administration in order to substantially
 3415  reduce the burden of tax compliance for all sellers and for all
 3416  types of commerce. In furtherance of the agreement, the
 3417  executive director of the department or his or her designee
 3418  shall act jointly with other states that are members of the
 3419  agreement to establish standards for certification of a
 3420  certified service provider and certified automated systems
 3421  system and central registration systems establish performance
 3422  standards for multistate sellers.
 3423         (b) The executive director of the department or his or her
 3424  designee shall take other actions reasonably required to
 3425  administer this section. Other actions authorized by this
 3426  section include, but are not limited to, the adoption of rules
 3427  and the joint procurement, with other member states, of goods
 3428  and services in furtherance of the cooperative agreement.
 3429         (c) The executive director of the department or his or her
 3430  designee may represent this state before the other states that
 3431  are signatories to the agreement.
 3432         (d) The executive director of the department or his or her
 3433  designee may prepare and submit reports and certifications that
 3434  are determined necessary according to the terms of the agreement
 3435  and may enter into other agreements with the governing board,
 3436  member states, and service providers which the executive
 3437  director determines necessary to facilitate the administration
 3438  of the tax laws of this state.
 3439         Section 20. Section 213.2561, Florida Statutes, is created
 3440  to read:
 3441         213.2561 Approval of software to calculate tax.—The
 3442  department shall review and approve software submitted to the
 3443  governing board for certification as a certified automated
 3444  system. If the software accurately reflects the taxability of
 3445  product categories included in the program, the department shall
 3446  certify the approval of the software to the governing board.
 3447         Section 21. Section 213.2562, Florida Statutes, is created
 3448  to read:
 3449         213.2562 Simplified Sales and Use Tax Agreement
 3450  registration, certification, liability, and audit.—
 3451         (1) A seller that registers under the agreement agrees to
 3452  collect and remit sales and use taxes for all taxable sales into
 3453  the member states, including member states joining after the
 3454  seller’s registration. Withdrawal or revocation of this state
 3455  does not relieve a seller of its responsibility to remit taxes
 3456  previously or subsequently collected on behalf of the state.
 3457         (a) When registering, the seller may select a model 1,
 3458  model 2, or model 3 method of remittance or other method allowed
 3459  by state law to remit the taxes collected.
 3460         (b) A seller may be registered by an agent. Such
 3461  appointment must be in writing and submitted to a member state.
 3462         (2)(a) A certified service provider is the agent of a model
 3463  1 seller with whom the certified service provider has contracted
 3464  for the collection and remittance of sales and use taxes. As the
 3465  model 1 seller’s agent, the certified service provider is liable
 3466  for sales and use tax due this state on all sales transactions
 3467  it processes for the model 1 seller, except as specified in
 3468  paragraph (b).
 3469         (b) A model 1 seller is not liable to the state for sales
 3470  or use tax due on transactions processed by the certified
 3471  service provider unless the model 1 seller has misrepresented
 3472  the type of items it sells or has committed fraud. In the
 3473  absence of probable cause to believe that the model 1 seller has
 3474  committed fraud or made a material misrepresentation, the model
 3475  1 seller is not subject to audit on the transactions processed
 3476  by the certified service provider. A model 1 seller is subject
 3477  to audit for transactions that have not been processed by the
 3478  certified service provider. Acting jointly, the member states
 3479  may perform a system check of the model 1 seller and review the
 3480  model 1 seller’s procedures to determine if the certified
 3481  service provider’s system is functioning properly and to
 3482  determine the extent to which the model 1 seller’s transactions
 3483  are being processed by the certified service provider.
 3484         (3) A model 2 seller that uses a certified automated system
 3485  remains responsible and is liable to this state for reporting
 3486  and remitting tax. However, a model 2 seller is not responsible
 3487  for errors in reliance on a certified automated system.
 3488         (4) A model 3 seller is liable for the failure of the
 3489  proprietary system to meet the performance standard.
 3490         (5) A person who provides a certified automated system is
 3491  not liable for errors contained in software that was approved by
 3492  the department and certified to the governing board. However,
 3493  such person is:
 3494         (a)Responsible for the proper functioning of that system;
 3495         (b) Liable to this state for underpayments of tax
 3496  attributable to errors in the functioning of the certified
 3497  automated system; and
 3498         (c) Liable for the misclassification of an item or
 3499  transaction that is not corrected within 10 days after the
 3500  receipt of notice from the department.
 3501         (6) The executive director of the department or his or her
 3502  designee may certify a person as a certified service provider if
 3503  the person:
 3504         (a) Uses a certified automated system;
 3505         (b) Integrates its certified automated system with the
 3506  system of a seller for whom the person collects tax so that the
 3507  tax due on a sale is determined at the time of the sale;
 3508         (c) Agrees to remit the taxes it collects at the time and
 3509  in the manner specified by chapter 212;
 3510         (d) Agrees to file returns on behalf of the sellers for
 3511  whom it collects tax;
 3512         (e) Agrees to protect the privacy of tax information it
 3513  obtains in accordance with s. 213.053; and
 3514         (f) Enters into a contract with the department.
 3515         (7) The department shall review software submitted to the
 3516  governing board for certification as a certified automated
 3517  system. The executive director of the department shall certify
 3518  the approval of the software to the governing board if the
 3519  software:
 3520         (a) Determines the applicable state and local sales and use
 3521  tax rate for a transaction in accordance with s. 212.06(3) and
 3522  (4);
 3523         (b) Determines whether an item is exempt from tax;
 3524         (c) Determines the amount of tax to be remitted for each
 3525  taxpayer for a reporting period; and
 3526         (d) Can generate reports and returns as required by the
 3527  governing board.
 3528         (8) The department may adopt by rule one or more sales tax
 3529  performance standards for model 3 sellers.
 3530         (9) Disclosure of information that is exempt or
 3531  confidential and exempt under law which is necessary under this
 3532  section must be made according to a written agreement between
 3533  the executive director of the department or his or her designee
 3534  and the certified service provider. The certified service
 3535  provider is bound by the same requirements of confidentiality as
 3536  department employees. A willful breach of confidentiality is a
 3537  misdemeanor of the first degree, punishable as provided in s.
 3538  775.082 or s. 775.083.
 3539         Section 22. It is the intent of the Legislature to urge the
 3540  United States Congress to consider adequate protections for
 3541  small businesses engaging in both offline and online
 3542  transactions from added costs, administrative burdens, and
 3543  requirements imposed on intermediaries relating to the
 3544  collection and remittance of sales and use tax.
 3545         Section 23. Emergency rules.—
 3546         (1) The executive director of the Department of Revenue is
 3547  authorized, and all conditions are deemed to be met, to adopt
 3548  emergency rules pursuant to s. 120.54(4), Florida Statutes, for
 3549  the purpose of implementing this act.
 3550         (2) Notwithstanding any other law, emergency rules adopted
 3551  pursuant to subsection (1) are effective for 6 months after
 3552  adoption and may be renewed during the pendency of procedures to
 3553  adopt permanent rules addressing the subject of the emergency
 3554  rules.
 3555         (3) This section expires January 1, 2019.
 3556         Section 24. Paragraph (a) of subsection (5) of section
 3557  11.45, Florida Statutes, is amended to read:
 3558         11.45 Definitions; duties; authorities; reports; rules.—
 3559         (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
 3560         (a) The Legislative Auditing Committee shall direct the
 3561  Auditor General to make an audit of a any municipality if
 3562  whenever petitioned to do so by at least 20 percent of the
 3563  registered electors in the last general election of that
 3564  municipality pursuant to this subsection. The supervisor of
 3565  elections of the county in which the municipality is located
 3566  shall certify whether or not the petition contains the
 3567  signatures of at least 20 percent of the registered electors of
 3568  the municipality. After the completion of the audit, the Auditor
 3569  General shall determine whether the municipality has the fiscal
 3570  resources necessary to pay the cost of the audit. The
 3571  municipality shall pay the cost of the audit within 90 days
 3572  after the Auditor General’s determination that the municipality
 3573  has the available resources. If the municipality fails to pay
 3574  the cost of the audit, the Department of Revenue shall, upon
 3575  certification of the Auditor General, withhold from that portion
 3576  of the distribution pursuant to s. 212.20(5)(d)5. s.
 3577  212.20(6)(d)5. which is distributable to such municipality, a
 3578  sum sufficient to pay the cost of the audit and shall deposit
 3579  that sum into the General Revenue Fund of the state.
 3580         Section 25. Subsection (6) of section 196.012, Florida
 3581  Statutes, is amended to read:
 3582         196.012 Definitions.—For the purpose of this chapter, the
 3583  following terms are defined as follows, except where the context
 3584  clearly indicates otherwise:
 3585         (6) Governmental, municipal, or public purpose or function
 3586  is shall be deemed to be served or performed when the lessee
 3587  under a any leasehold interest created in property of the United
 3588  States, the state or any of its political subdivisions, or a any
 3589  municipality, agency, special district, authority, or other
 3590  public body corporate of the state is demonstrated to perform a
 3591  function or serve a governmental purpose that which could
 3592  properly be performed or served by an appropriate governmental
 3593  unit or which is demonstrated to perform a function or serve a
 3594  purpose which would otherwise be a valid subject for the
 3595  allocation of public funds. For purposes of the preceding
 3596  sentence, an activity undertaken by a lessee which is permitted
 3597  under the terms of its lease of real property designated as an
 3598  aviation area on an airport layout plan that which has been
 3599  approved by the Federal Aviation Administration and which real
 3600  property is used for the administration, operation, business
 3601  offices and activities related specifically thereto in
 3602  connection with the conduct of an aircraft full service fixed
 3603  base operation which provides goods and services to the general
 3604  aviation public in the promotion of air commerce is shall be
 3605  deemed an activity that which serves a governmental, municipal,
 3606  or public purpose or function. An Any activity undertaken by a
 3607  lessee which is permitted under the terms of its lease of real
 3608  property designated as a public-use public airport as defined in
 3609  s. 332.004(14) by municipalities, agencies, special districts,
 3610  authorities, or other public bodies corporate and public bodies
 3611  politic of the state, a spaceport as defined in s. 331.303, or
 3612  which is located in a deepwater port identified in s.
 3613  403.021(9)(b) and owned by one of the foregoing governmental
 3614  units, subject to a leasehold or other possessory interest of a
 3615  nongovernmental lessee that is deemed to perform an aviation,
 3616  airport, aerospace, maritime, or port purpose or operation is
 3617  shall be deemed an activity that serves a governmental,
 3618  municipal, or public purpose. The use by a lessee, licensee, or
 3619  management company of real property or a portion thereof as a
 3620  convention center, visitor center, sports facility with
 3621  permanent seating, concert hall, arena, stadium, park, or beach
 3622  is deemed a use that serves a governmental, municipal, or public
 3623  purpose or function when access to the property is open to the
 3624  general public with or without a charge for admission. If
 3625  property deeded to a municipality by the United States is
 3626  subject to a requirement that the Federal Government, through a
 3627  schedule established by the Secretary of the Interior, determine
 3628  that the property is being maintained for public historic
 3629  preservation, park, or recreational purposes and if those
 3630  conditions are not met the property reverts will revert back to
 3631  the Federal Government, then such property shall be deemed to
 3632  serve a municipal or public purpose. The term “governmental
 3633  purpose” also includes a direct use of property on federal lands
 3634  in connection with the Federal Government’s Space Exploration
 3635  Program or spaceport activities as defined in s. 212.02(22).
 3636  Real property and tangible personal property owned by the
 3637  Federal Government or Space Florida and used for defense and
 3638  space exploration purposes or which is put to a use in support
 3639  thereof is shall be deemed to perform an essential national
 3640  governmental purpose and is shall be exempt. The term “owned by
 3641  the lessee” as used in this chapter does not include personal
 3642  property, buildings, or other real property improvements used
 3643  for the administration, operation, business offices and
 3644  activities related specifically thereto in connection with the
 3645  conduct of an aircraft full service fixed based operation which
 3646  provides goods and services to the general aviation public in
 3647  the promotion of air commerce provided that the real property is
 3648  designated as an aviation area on an airport layout plan
 3649  approved by the Federal Aviation Administration. For purposes of
 3650  determining determination of “ownership,” buildings and other
 3651  real property improvements that which will revert to the airport
 3652  authority or other governmental unit upon expiration of the term
 3653  of the lease are shall be deemed “owned” by the governmental
 3654  unit and not the lessee. Providing two-way telecommunications
 3655  services to the public for hire by the use of a
 3656  telecommunications facility, as defined in s. 364.02(14), and
 3657  for which a certificate is required under chapter 364 does not
 3658  constitute an exempt use for purposes of s. 196.199, unless the
 3659  telecommunications services are provided by the operator of a
 3660  public-use airport, as defined in s. 332.004, for the operator’s
 3661  provision of telecommunications services for the airport or its
 3662  tenants, concessionaires, or licensees, or unless the
 3663  telecommunications services are provided by a public hospital.
 3664         Section 26. Paragraph (b) of subsection (1) and paragraph
 3665  (b) of subsection (2) of section 202.18, Florida Statutes, are
 3666  amended to read:
 3667         202.18 Allocation and disposition of tax proceeds.—The
 3668  proceeds of the communications services taxes remitted under
 3669  this chapter shall be treated as follows:
 3670         (1) The proceeds of the taxes remitted under s.
 3671  202.12(1)(a) shall be divided as follows:
 3672         (b) The remaining portion shall be distributed according to
 3673  s. 212.20(5) s. 212.20(6).
 3674         (2) The proceeds of the taxes remitted under s.
 3675  202.12(1)(b) shall be divided as follows:
 3676         (b) Sixty-three percent of the remainder shall be allocated
 3677  to the state and distributed pursuant to s. 212.20(5) s.
 3678  212.20(6), except that the proceeds allocated pursuant to s.
 3679  212.20(5)(d)2. s. 212.20(6)(d)2. shall be prorated to the
 3680  participating counties in the same proportion as that month’s
 3681  collection of the taxes and fees imposed pursuant to chapter 212
 3682  and paragraph (1)(b).
 3683         Section 27. Section 203.0011, Florida Statutes, is amended
 3684  to read:
 3685         203.0011 Combined rate for tax collected pursuant to ss.
 3686  203.01(1)(b)4. and 212.05(1)(e)3. 212.05(1)(e)1.c.—In complying
 3687  with the amendments to ss. 203.01 and 212.05, relating to the
 3688  additional tax on electrical power or energy, made by this act,
 3689  a seller of electrical power or energy may collect a combined
 3690  rate of 6.95 percent, which consists of the 4.35 percent and 2.6
 3691  percent required under ss. 212.05(1)(e)3. 212.05(1)(e)1.c. and
 3692  203.01(1)(b)4., respectively, if the provider properly reflects
 3693  the tax collected with respect to the two provisions as required
 3694  in the return to the Department of Revenue.
 3695         Section 28. Paragraph (a) of subsection (1) of section
 3696  203.01, Florida Statutes, is amended to read:
 3697         203.01 Tax on gross receipts for utility and communications
 3698  services.—
 3699         (1)(a)1. A tax is imposed on gross receipts from utility
 3700  services that are delivered to a retail consumer in this state.
 3701  The tax shall be levied as provided in paragraphs (b)-(j).
 3702         2. A tax is levied on communications services as defined in
 3703  s. 202.11(1). The tax applies shall be applied to the same
 3704  services and transactions as are subject to taxation under
 3705  chapter 202, and to communications services that are subject to
 3706  the exemption provided in s. 202.125(1). The tax applies shall
 3707  be applied to the sales price of communications services if when
 3708  sold at retail, as the terms are defined in s. 202.11, is shall
 3709  be due and payable at the same time as the taxes imposed
 3710  pursuant to chapter 202, and shall be administered and collected
 3711  pursuant to chapter 202.
 3712         3. An additional tax is levied on charges for, or the use
 3713  of, electrical power or energy that is subject to the tax levied
 3714  pursuant to s. 212.05(1)(e)3. s. 212.05(1)(e)1.c. or s.
 3715  212.06(1). The tax applies shall be applied to the same
 3716  transactions or uses as are subject to taxation under s.
 3717  212.05(1)(e)3. s. 212.05(1)(e)1.c. or s. 212.06(1). If a
 3718  transaction or use is exempt from the tax imposed under s.
 3719  212.05(1)(e)3. s. 212.05(1)(e)1.c. or s. 212.06(1), the
 3720  transaction or use is also exempt from the tax imposed under
 3721  this subparagraph. The tax applies shall be applied to charges
 3722  for electrical power or energy and is due and payable at the
 3723  same time as taxes imposed pursuant to chapter 212. Chapter 212
 3724  governs the administration and enforcement of the tax imposed by
 3725  this subparagraph. The charges upon which the tax imposed by
 3726  this subparagraph is applied do not include the taxes imposed by
 3727  subparagraph 1. or s. 166.231. The tax imposed by this
 3728  subparagraph becomes state funds at the moment of collection and
 3729  is not considered as revenue of a utility for purposes of a
 3730  franchise agreement between the utility and a local government.
 3731         Section 29. Paragraph (a) of subsection (1) of section
 3732  212.031, Florida Statutes, is amended to read:
 3733         212.031 Tax on rental or license fee for use of real
 3734  property.—
 3735         (1)(a) It is declared to be the legislative intent that
 3736  each every person is exercising a taxable privilege who engages
 3737  in the business of renting, leasing, letting, or granting a
 3738  license for the use of any real property is exercising a taxable
 3739  privilege unless such property is:
 3740         1. Assessed as agricultural property under s. 193.461.
 3741         2. Used exclusively as dwelling units.
 3742         3. Property subject to tax on parking, docking, or storage
 3743  spaces under s. 212.03(6).
 3744         4. Recreational property or the common elements of a
 3745  condominium if when subject to a lease between the developer or
 3746  owner thereof and the condominium association in its own right
 3747  or as agent for the owners of individual condominium units or
 3748  the owners of individual condominium units. However, only the
 3749  lease payments on such property are shall be exempt from the tax
 3750  imposed by this chapter, and any other use made by the owner or
 3751  the condominium association is shall be fully taxable under this
 3752  chapter.
 3753         5. A public or private street or right-of-way and poles,
 3754  conduits, fixtures, and similar improvements located on such
 3755  streets or rights-of-way, occupied or used by a utility or
 3756  provider of communications services, as defined by s. 202.11,
 3757  for utility or communications or television purposes. As used in
 3758  For purposes of this subparagraph, the term “utility” means a
 3759  any person providing utility services as defined in s. 203.012.
 3760  This exception also applies to property, wherever located, on
 3761  which the following are placed: towers, antennas, cables,
 3762  accessory structures, or equipment, not including switching
 3763  equipment, used in the provision of mobile communications
 3764  services as defined in s. 202.11. For purposes of this chapter,
 3765  towers used in the provision of mobile communications services,
 3766  as defined in s. 202.11, are considered to be fixtures.
 3767         6. A public street or road that which is used for
 3768  transportation purposes.
 3769         7. Property used at an airport exclusively for the purpose
 3770  of aircraft landing or aircraft taxiing or property used by an
 3771  airline for the purpose of loading or unloading passengers or
 3772  property onto or from aircraft or for fueling aircraft.
 3773         8.a. Property used at a port authority, as defined in s.
 3774  315.02(2), exclusively for the purpose of oceangoing vessels or
 3775  tugs docking, or such vessels mooring on property used by a port
 3776  authority for the purpose of loading or unloading passengers or
 3777  cargo onto or from such a vessel, or property used at a port
 3778  authority for fueling such vessels, or to the extent that the
 3779  amount paid for the use of any property at the port is based on
 3780  the charge for the amount of tonnage actually imported or
 3781  exported through the port by a tenant.
 3782         b. The amount charged for the use of any property at the
 3783  port in excess of the amount charged for tonnage actually
 3784  imported or exported remains shall remain subject to tax except
 3785  as provided in this subparagraph sub-subparagraph a.
 3786         9. Property used as an integral part of the performance of
 3787  qualified production services. As used in this subparagraph, the
 3788  term “qualified production services” means an any activity or
 3789  service performed directly in connection with the production of
 3790  a qualified motion picture, as defined in s. 212.06(1)(b), and
 3791  includes:
 3792         a. Photography, sound and recording, casting, location
 3793  managing and scouting, shooting, creation of special and optical
 3794  effects, animation, adaptation (language, media, electronic, or
 3795  otherwise), technological modifications, computer graphics, set
 3796  and stage support (such as electricians, lighting designers and
 3797  operators, greensmen, prop managers and assistants, and grips),
 3798  wardrobe (design, preparation, and management), hair and makeup
 3799  (design, production, and application), performing (such as
 3800  acting, dancing, and playing), designing and executing stunts,
 3801  coaching, consulting, writing, scoring, composing,
 3802  choreographing, script supervising, directing, producing,
 3803  transmitting dailies, dubbing, mixing, editing, cutting,
 3804  looping, printing, processing, duplicating, storing, and
 3805  distributing;
 3806         b. The design, planning, engineering, construction,
 3807  alteration, repair, and maintenance of real or personal
 3808  property, including stages, sets, props, models, paintings, and
 3809  facilities principally required for the performance of those
 3810  services specified listed in sub-subparagraph a.; and
 3811         c. Property management services directly related to
 3812  property used in connection with the services described in sub
 3813  subparagraphs a. and b.
 3814  
 3815  This exemption inures will inure to the taxpayer upon
 3816  presentation of the certificate of exemption issued to the
 3817  taxpayer under the provisions of s. 288.1258.
 3818         10. Leased, subleased, licensed, or rented to a person
 3819  providing food and drink concessionaire services within the
 3820  premises of a convention hall, exhibition hall, auditorium,
 3821  stadium, theater, arena, civic center, performing arts center,
 3822  publicly owned recreational facility, or a any business operated
 3823  under a permit issued pursuant to chapter 550. A person
 3824  providing retail concessionaire services involving the sale of
 3825  food and drink or other tangible personal property within the
 3826  premises of an airport shall be subject to tax on the rental of
 3827  real property used for that purpose, but shall not be subject to
 3828  the tax on a any license to use the property. For purposes of
 3829  this subparagraph, the term “sale” does shall not include the
 3830  leasing of tangible personal property.
 3831         11. Property occupied pursuant to an instrument calling for
 3832  payments which the department has declared, in a Technical
 3833  Assistance Advisement issued on or before March 15, 1993, to be
 3834  nontaxable pursuant to rule 12A-1.070(19)(c), Florida
 3835  Administrative Code.; provided that This subparagraph applies
 3836  shall only apply to property occupied by the same person before
 3837  and after the execution of the subject instrument and only to
 3838  those payments made pursuant to such instrument, exclusive of
 3839  renewals and extensions thereof occurring after March 15, 1993.
 3840         12. Property used or occupied predominantly for space
 3841  flight business purposes. As used in this subparagraph the term,
 3842  “space flight business” means the manufacturing, processing, or
 3843  assembly of a space facility, space propulsion system, space
 3844  vehicle, satellite, or station of any kind possessing the
 3845  capacity for space flight, as defined by s. 212.02(23), or
 3846  components thereof, and also means the following activities
 3847  supporting space flight: vehicle launch activities, flight
 3848  operations, ground control or ground support, and all
 3849  administrative activities directly related thereto. Property
 3850  shall be deemed to be used or occupied predominantly for space
 3851  flight business purposes if more than 50 percent of the
 3852  property, or improvements thereon, is used for one or more space
 3853  flight business purposes. Possession by a landlord, lessor, or
 3854  licensor of a signed written statement from the tenant, lessee,
 3855  or licensee claiming the exemption relieves shall relieve the
 3856  landlord, lessor, or licensor from the responsibility of
 3857  collecting the tax, and the department shall look solely to the
 3858  tenant, lessee, or licensee for recovery of such tax if it
 3859  determines that the exemption is was not applicable.
 3860         13. Rented, leased, subleased, or licensed to a person
 3861  providing telecommunications, data systems management, or
 3862  Internet services at a publicly or privately owned convention
 3863  hall, civic center, or meeting space at a public lodging
 3864  establishment as defined in s. 509.013. This subparagraph
 3865  applies only to that portion of the rental, lease, or license
 3866  payment that is based on upon a percentage of sales, revenue
 3867  sharing, or royalty payments and not based on upon a fixed
 3868  price. This subparagraph is intended to be clarifying and
 3869  remedial in nature and applies shall apply retroactively. This
 3870  subparagraph does not provide a basis for an assessment of any
 3871  tax not paid, or create a right to a refund of any tax paid,
 3872  pursuant to this section before July 1, 2010.
 3873         Section 30. Section 212.05011, Florida Statutes, is amended
 3874  to read:
 3875         212.05011 Combined rate for tax collected pursuant to ss.
 3876  203.01(1)(b)4. and 212.05(1)(e)3. 212.05(1)(e)1.c.—In complying
 3877  with the amendments to ss. 203.01 and 212.05, relating to the
 3878  additional tax on electrical power or energy, made by this act,
 3879  a seller of electrical power or energy may collect a combined
 3880  rate of 6.95 percent, which consists of the 4.35 percent and 2.6
 3881  percent required under ss. 212.05(1)(e)3. ss.212.05(1)(e)1.c.
 3882  and 203.01(1)(b)4., respectively, if the provider properly
 3883  reflects the tax collected with respect to the two provisions as
 3884  required in the return to the department of Revenue.
 3885         Section 31. Paragraph (b) of subsection (1) of section
 3886  212.052, Florida Statutes, is amended to read:
 3887         212.052 Research or development costs; exemption.—
 3888         (1) For the purposes of the exemption provided in this
 3889  section:
 3890         (b) The term “costs” means cost price as defined in s.
 3891  212.02(4).
 3892         Section 32. Paragraph (c) of subsection (2), paragraph (c)
 3893  of subsection (3), and paragraphs (c) and (i) of subsection (8)
 3894  of section 212.055, Florida Statutes, are amended to read:
 3895         212.055 Discretionary sales surtaxes; legislative intent;
 3896  authorization and use of proceeds.—It is the legislative intent
 3897  that any authorization for imposition of a discretionary sales
 3898  surtax shall be published in the Florida Statutes as a
 3899  subsection of this section, irrespective of the duration of the
 3900  levy. Each enactment shall specify the types of counties
 3901  authorized to levy; the rate or rates which may be imposed; the
 3902  maximum length of time the surtax may be imposed, if any; the
 3903  procedure which must be followed to secure voter approval, if
 3904  required; the purpose for which the proceeds may be expended;
 3905  and such other requirements as the Legislature may provide.
 3906  Taxable transactions and administrative procedures shall be as
 3907  provided in s. 212.054.
 3908         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
 3909         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 3910  levied under this subsection shall be distributed to the county
 3911  and the municipalities within such county in which the surtax
 3912  was collected, according to:
 3913         1. An interlocal agreement between the county governing
 3914  authority and the governing bodies of the municipalities
 3915  representing a majority of the county’s municipal population,
 3916  which agreement may include a school district with the consent
 3917  of the county governing authority and the governing bodies of
 3918  the municipalities representing a majority of the county’s
 3919  municipal population; or
 3920         2. If there is no interlocal agreement, according to the
 3921  formula provided in s. 218.62.
 3922  
 3923  A Any change in the distribution formula must take effect on the
 3924  first day of the any month that begins at least 60 days after
 3925  written notification of that change has been made to the
 3926  department.
 3927         (3) SMALL COUNTY SURTAX.—
 3928         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 3929  levied under this subsection shall be distributed to the county
 3930  and the municipalities within the county in which the surtax was
 3931  collected, according to:
 3932         1. An interlocal agreement between the county governing
 3933  authority and the governing bodies of the municipalities
 3934  representing a majority of the county’s municipal population,
 3935  which agreement may include a school district with the consent
 3936  of the county governing authority and the governing bodies of
 3937  the municipalities representing a majority of the county’s
 3938  municipal population; or
 3939         2. If there is no interlocal agreement, according to the
 3940  formula provided in s. 218.62.
 3941  
 3942  A Any change in the distribution formula shall take effect on
 3943  the first day of the any month that begins at least 60 days
 3944  after written notification of that change has been made to the
 3945  department.
 3946         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
 3947         (c) Pursuant to s. 212.054(4), the proceeds of the
 3948  discretionary sales surtax collected under this subsection, less
 3949  an administrative fee that may be retained by the Department of
 3950  Revenue, shall be distributed by the department to the county.
 3951  The county shall distribute the proceeds it receives from the
 3952  department to the participating jurisdictions that have entered
 3953  into an interlocal agreement with the county under this
 3954  subsection. The county may also charge an administrative fee for
 3955  receiving and distributing the surtax in the amount of the
 3956  actual costs incurred, not to exceed 2 percent of the surtax
 3957  collected.
 3958         (i) Surtax collections shall be initiated on January 1 of
 3959  the year following a successful referendum in order to coincide
 3960  with s. 212.054(5).
 3961         Section 33. Subsection (3) of section 212.13, Florida
 3962  Statutes, is amended to read:
 3963         212.13 Records required to be kept; power to inspect; audit
 3964  procedure.—
 3965         (3) For the purpose of enforcing enforcement of this
 3966  chapter, a every manufacturer and seller of tangible personal
 3967  property or services licensed in within this state shall allow
 3968  is required to permit the department to examine his or her books
 3969  and records at all reasonable hours, and, upon his or her
 3970  refusal, the department may require him or her to permit such
 3971  examination by resort to the circuit courts of this state,
 3972  subject however to the right of removal of the cause to the
 3973  judicial circuit wherein such person’s business is located or
 3974  wherein such person’s books and records are kept if, provided
 3975  further that such person’s books and records are kept in within
 3976  the state. If When the dealer has made an allocation or
 3977  attribution pursuant to the definition of sales price in s.
 3978  212.02(16), the department may prescribe by rule the books and
 3979  records that must be made available during an audit of the
 3980  dealer’s books and records and examples of methods for
 3981  determining the reasonableness thereof. Books and records kept
 3982  in the regular course of business include, but are not limited
 3983  to, general ledgers, price lists, cost records, customer
 3984  billings, billing system reports, tariffs, and other regulatory
 3985  filings and rules of regulatory authorities. Such record may be
 3986  required to be made available to the department in an electronic
 3987  format when so kept by the dealer. The dealer may support the
 3988  allocation of charges with books and records kept in the regular
 3989  course of business covering the dealer’s entire service area,
 3990  including territories outside this state. During an audit, the
 3991  department may reasonably require production of any additional
 3992  books and records found necessary to assist in its
 3993  determination.
 3994         Section 34. Paragraph (a) of subsection (4) of section
 3995  212.14, Florida Statutes, is amended to read:
 3996         212.14 Departmental powers; hearings; distress warrants;
 3997  bonds; subpoenas and subpoenas duces tecum.—
 3998         (4) In all cases where it is necessary to ensure compliance
 3999  with this chapter, the department shall require a cash deposit,
 4000  bond, or other security as a condition to a person obtaining or
 4001  retaining a dealer’s certificate of registration under this
 4002  chapter. Such bond must be in the form and amount the department
 4003  deems appropriate under the particular circumstances. A person
 4004  failing to produce such cash deposit, bond, or other security is
 4005  not entitled to obtain or retain a dealer’s certificate of
 4006  registration under this chapter, and the Department of Legal
 4007  Affairs is hereby authorized to proceed by injunction, if
 4008  requested by the Department of Revenue, to prevent such person
 4009  from doing business subject to this chapter until such cash
 4010  deposit, bond, or other security is posted with the department,
 4011  and any temporary injunction for this purpose may be granted by
 4012  any judge or chancellor authorized by law to grant injunctions.
 4013  Any security required to be deposited may be sold by the
 4014  department at public sale if necessary in order to recover any
 4015  tax, interest, or penalty due. Notice of such sale may be served
 4016  personally or by mail upon the person who deposited the
 4017  security. If by mail, notice sent to the last known address as
 4018  it appears on the records of the department is sufficient for
 4019  the purpose of this requirement. Upon such sale, the surplus, if
 4020  any, above the amount due under this chapter shall be returned
 4021  to the person who deposited the security. The department may
 4022  adopt rules necessary to administer this subsection. For the
 4023  purpose of the cash deposit, bond, or other security required by
 4024  this subsection, the term “person” includes:
 4025         (a) The Those entities defined as a “person” listed in s.
 4026  212.02(12).
 4027         Section 35. Subsection (1) of section 212.15, Florida
 4028  Statutes, is amended to read:
 4029         212.15 Taxes declared state funds; penalties for failure to
 4030  remit taxes; due and delinquent dates; judicial review.—
 4031         (1) The taxes imposed by this chapter shall, except as
 4032  provided in s. 212.06(5)(a)2.e., become state funds upon, at the
 4033  moment of collection and are shall for each month be due to the
 4034  department on, the first day of the succeeding month and be
 4035  delinquent on the 21st day of such month. All returns postmarked
 4036  after the 20th day of such month are delinquent.
 4037         Section 36. Subsection (3) of section 213.015, Florida
 4038  Statutes, is amended to read:
 4039         213.015 Taxpayer rights.—There is created a Florida
 4040  Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
 4041  and property of Florida taxpayers are adequately safeguarded and
 4042  protected during tax assessment, collection, and enforcement
 4043  processes administered under the revenue laws of this state. The
 4044  Taxpayer’s Bill of Rights compiles, in one document, brief but
 4045  comprehensive statements which explain, in simple, nontechnical
 4046  terms, the rights and obligations of the Department of Revenue
 4047  and taxpayers. Section 192.0105 provides additional rights
 4048  afforded to payors of property taxes and assessments. The rights
 4049  afforded taxpayers to ensure that their privacy and property are
 4050  safeguarded and protected during tax assessment and collection
 4051  are available only insofar as they are implemented in other
 4052  parts of the Florida Statutes or rules of the Department of
 4053  Revenue. The rights so guaranteed Florida taxpayers in the
 4054  Florida Statutes and the departmental rules are:
 4055         (3) The right to be represented or advised by counsel or
 4056  other qualified representatives at any time in administrative
 4057  interactions with the department, the right to procedural
 4058  safeguards with respect to recording of interviews during tax
 4059  determination or collection processes conducted by the
 4060  department, the right to be treated in a professional manner by
 4061  department personnel, and the right to have audits, inspections
 4062  of records, and interviews conducted at a reasonable time and
 4063  place except in criminal and internal investigations (see ss.
 4064  198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
 4065  211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
 4066  212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
 4067         Section 37. Subsection (3) of section 218.245, Florida
 4068  Statutes, is amended to read:
 4069         218.245 Revenue sharing; apportionment.—
 4070         (3) Revenues attributed to the increase in distribution to
 4071  the Revenue Sharing Trust Fund for Municipalities pursuant to s.
 4072  212.20(5)(d)5. s. 212.20(6)(d)5. from 1.0715 percent to 1.3409
 4073  percent provided in chapter 2003-402, Laws of Florida, shall be
 4074  distributed to each eligible municipality and any unit of local
 4075  government that is consolidated as provided by s. 9, Art. VIII
 4076  of the State Constitution of 1885, as preserved by s. 6(e), Art.
 4077  VIII, 1968 revised constitution, as follows: each eligible local
 4078  government’s allocation shall be based on the amount it received
 4079  from the half-cent sales tax under s. 218.61 in the prior state
 4080  fiscal year divided by the total receipts under s. 218.61 in the
 4081  prior state fiscal year for all eligible local governments.
 4082  However, for the purpose of calculating this distribution, the
 4083  amount received from the half-cent sales tax under s. 218.61 in
 4084  the prior state fiscal year by a unit of local government which
 4085  is consolidated as provided by s. 9, Art. VIII of the State
 4086  Constitution of 1885, as amended, and as preserved by s. 6(e),
 4087  Art. VIII, of the Constitution as revised in 1968, shall be
 4088  reduced by 50 percent for such local government and for the
 4089  total receipts. For eligible municipalities that began
 4090  participating in the allocation of half-cent sales tax under s.
 4091  218.61 in the previous state fiscal year, their annual receipts
 4092  shall be calculated by dividing their actual receipts by the
 4093  number of months they participated, and the result multiplied by
 4094  12.
 4095         Section 38. Subsections (5), (6), and (7) of section
 4096  218.65, Florida Statutes, are amended to read:
 4097         218.65 Emergency distribution.—
 4098         (5) At the beginning of each fiscal year, the Department of
 4099  Revenue shall calculate a base allocation for each eligible
 4100  county equal to the difference between the current per capita
 4101  limitation times the county’s population, minus prior year
 4102  ordinary distributions to the county pursuant to ss.
 4103  212.20(5)(d)2. ss. 212.20(6)(d)2., 218.61, and 218.62. If moneys
 4104  deposited into the Local Government Half-cent Sales Tax Clearing
 4105  Trust Fund pursuant to s. 212.20(5)(d)3. s. 212.20(6)(d)3.,
 4106  excluding moneys appropriated for supplemental distributions
 4107  pursuant to subsection (8), for the current year are less than
 4108  or equal to the sum of the base allocations, each eligible
 4109  county must shall receive a share of the appropriated amount
 4110  proportional to its base allocation. If the deposited amount
 4111  exceeds the sum of the base allocations, each county must shall
 4112  receive its base allocation, and the excess appropriated amount,
 4113  less any amounts distributed under subsection (6), shall be
 4114  distributed equally on a per capita basis among the eligible
 4115  counties.
 4116         (6) If moneys deposited in the Local Government Half-cent
 4117  Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3. s.
 4118  212.20(6)(d)3. exceed the amount necessary to provide the base
 4119  allocation to each eligible county, the moneys in the trust fund
 4120  may be used to provide a transitional distribution, as specified
 4121  in this subsection, to certain counties whose population has
 4122  increased. The transitional distribution shall be made available
 4123  to each county that qualified for a distribution under
 4124  subsection (2) in the prior year but does not, because of the
 4125  requirements of paragraph (2)(a), qualify for a distribution in
 4126  the current year. Beginning on July 1 of the year following the
 4127  year in which the county no longer qualifies for a distribution
 4128  under subsection (2), the county shall receive two-thirds of the
 4129  amount received in the prior year, and beginning July 1 of the
 4130  second year following the year in which the county no longer
 4131  qualifies for a distribution under subsection (2), the county
 4132  shall receive one-third of the amount it received in the last
 4133  year it qualified for the distribution under subsection (2). If
 4134  insufficient moneys are available in the Local Government Half
 4135  cent Sales Tax Clearing Trust Fund to fully provide such a
 4136  transitional distribution to each county that meets the
 4137  eligibility criteria in this section, each eligible county shall
 4138  receive a share of the available moneys proportional to the
 4139  amount it would have received had moneys been sufficient to
 4140  fully provide such a transitional distribution to each eligible
 4141  county.
 4142         (7) The distribution provided in s. 212.20(5)(d)3. There is
 4143  hereby annually appropriated from the Local Government Half-cent
 4144  Sales Tax Clearing Trust Fund the distribution provided in s.
 4145  212.20(6)(d)3. to be used for emergency and supplemental
 4146  distributions pursuant to this section.
 4147         Section 39. Paragraph (q) of subsection (1) of section
 4148  288.1045, Florida Statutes, is amended to read:
 4149         288.1045 Qualified defense contractor and space flight
 4150  business tax refund program.—
 4151         (1) DEFINITIONS.—As used in this section:
 4152         (q) “Space flight business” means the manufacturing,
 4153  processing, or assembly of space flight technology products,
 4154  space flight facilities, space flight propulsion systems, or
 4155  space vehicles, satellites, or stations of any kind possessing
 4156  the capability for space flight, as defined by s. 212.02(23), or
 4157  components thereof, and includes, in supporting space flight,
 4158  vehicle launch activities, flight operations, ground control or
 4159  ground support, and all administrative activities directly
 4160  related to such activities. The term does not include products
 4161  that are designed or manufactured for general commercial
 4162  aviation or other uses even if those products may also serve an
 4163  incidental use in space flight applications.
 4164         Section 40. Paragraphs (a) and (d) of subsection (3) of
 4165  section 288.11621, Florida Statutes, are amended to read:
 4166         288.11621 Spring training baseball franchises.—
 4167         (3) USE OF FUNDS.—
 4168         (a) A certified applicant may use funds provided under s.
 4169  212.20(5)(d)6.b. s. 212.20(6)(d)6.b. only to:
 4170         1. Serve the public purpose of acquiring, constructing,
 4171  reconstructing, or renovating a facility for a spring training
 4172  franchise.
 4173         2. Pay or pledge for the payment of debt service on, or to
 4174  fund debt service reserve funds, arbitrage rebate obligations,
 4175  or other amounts payable with respect thereto, bonds issued for
 4176  the acquisition, construction, reconstruction, or renovation of
 4177  such facility, or for the reimbursement of such costs or the
 4178  refinancing of bonds issued for such purposes.
 4179         3. Assist in the relocation of a spring training franchise
 4180  from one unit of local government to another only if the
 4181  governing board of the current host local government by a
 4182  majority vote agrees to relocation.
 4183         (d)1. All certified applicants must place unexpended state
 4184  funds received pursuant to s. 212.20(5)(d)6.b. s.
 4185  212.20(6)(d)6.b. in a trust fund or separate account for use
 4186  only as authorized in this section.
 4187         2. A certified applicant may request that the Department of
 4188  Revenue suspend further distributions of state funds made
 4189  available under s. 212.20(5)(d)6.b. s. 212.20(6)(d)6.b. for 12
 4190  months after expiration of an existing agreement with a spring
 4191  training franchise to provide the certified applicant with an
 4192  opportunity to enter into a new agreement with a spring training
 4193  franchise, at which time the distributions shall resume.
 4194         3. The expenditure of state funds distributed to an
 4195  applicant certified before July 1, 2010, must begin within 48
 4196  months after the initial receipt of the state funds. In
 4197  addition, the construction of, or capital improvements to, a
 4198  spring training facility must be completed within 24 months
 4199  after the project’s commencement.
 4200         Section 41. Subsections (1) and (3), paragraph (a) of
 4201  subsection (5), and paragraph (e) of subsection (7) of section
 4202  288.11625, Florida Statutes, are amended to read:
 4203         288.11625 Sports development.—
 4204         (1) ADMINISTRATION.—The department shall serve as the state
 4205  agency responsible for screening applicants for state funding
 4206  under s. 212.20(5)(d)6.f. s. 212.20(6)(d)6.f.
 4207         (3) PURPOSE.—The purpose of this section is to provide
 4208  applicants state funding under s. 212.20(5)(d)6.f. s.
 4209  212.20(6)(d)6.f. for the public purpose of constructing,
 4210  reconstructing, renovating, or improving a facility.
 4211         (5) EVALUATION PROCESS.—
 4212         (a) Before recommending an applicant to receive a state
 4213  distribution under s. 212.20(5)(d)6.f. s. 212.20(6)(d)6.f., the
 4214  department must verify that:
 4215         1. The applicant or beneficiary is responsible for the
 4216  construction, reconstruction, renovation, or improvement of a
 4217  facility and obtained at least three bids for the project.
 4218         2. If the applicant is not a unit of local government, a
 4219  unit of local government holds title to the property on which
 4220  the facility and project are, or will be, located.
 4221         3. If the applicant is a unit of local government in whose
 4222  jurisdiction the facility is, or will be, located, the unit of
 4223  local government has an exclusive intent agreement to negotiate
 4224  in this state with the beneficiary.
 4225         4. A unit of local government in whose jurisdiction the
 4226  facility is, or will be, located supports the application for
 4227  state funds. Such support must be verified by the adoption of a
 4228  resolution, after a public hearing, that the project serves a
 4229  public purpose.
 4230         5. The applicant or beneficiary has not previously
 4231  defaulted or failed to meet any statutory requirements of a
 4232  previous state-administered sports-related program under s.
 4233  288.1162, s. 288.11621, s. 288.11631, or this section.
 4234  Additionally, the applicant or beneficiary is not currently
 4235  receiving state distributions under s. 212.20 for the facility
 4236  that is the subject of the application, unless the applicant
 4237  demonstrates that the franchise that applied for a distribution
 4238  under s. 212.20 no longer plays at the facility that is the
 4239  subject of the application.
 4240         6. The applicant or beneficiary has sufficiently
 4241  demonstrated a commitment to employ residents of this state,
 4242  contract with Florida-based firms, and purchase locally
 4243  available building materials to the greatest extent possible.
 4244         7. If the applicant is a unit of local government, the
 4245  applicant has a certified copy of a signed agreement with a
 4246  beneficiary for the use of the facility. If the applicant is a
 4247  beneficiary, the beneficiary must enter into an agreement with
 4248  the department. The applicant’s or beneficiary’s agreement must
 4249  also require the following:
 4250         a. The beneficiary must reimburse the state for state funds
 4251  that will be distributed if the beneficiary relocates or no
 4252  longer occupies or uses the facility as the facility’s primary
 4253  tenant before the agreement expires. Reimbursements must be sent
 4254  to the Department of Revenue for deposit into the General
 4255  Revenue Fund.
 4256         b. The beneficiary must pay for signage or advertising
 4257  within the facility. The signage or advertising must be placed
 4258  in a prominent location as close to the field of play or
 4259  competition as is practicable, must be displayed consistent with
 4260  signage or advertising in the same location and of like value,
 4261  and must feature Florida advertising approved by the Florida
 4262  Tourism Industry Marketing Corporation.
 4263         8. The project will commence within 12 months after
 4264  receiving state funds or did not commence before January 1,
 4265  2013.
 4266         (7) CONTRACT.—An applicant approved by the Legislature and
 4267  certified by the department must enter into a contract with the
 4268  department which:
 4269         (e) Requires the applicant to reimburse the state by
 4270  electing to do one of the following:
 4271         1. After all distributions have been made, reimburse at the
 4272  end of the contract term any amount by which the total
 4273  distributions made under s. 212.20(5)(d)6.f. s. 212.20(6)(d)6.f.
 4274  exceed actual new incremental state sales taxes generated by
 4275  sales at the facility during the contract, plus a 5 percent
 4276  penalty on that amount.
 4277         2. After the applicant begins to submit the independent
 4278  analysis under paragraph (c), reimburse each year any amount by
 4279  which the previous year’s annual distribution exceeds 75 percent
 4280  of the actual new incremental state sales taxes generated by
 4281  sales at the facility.
 4282  
 4283  Any reimbursement due to the state must be made within 90 days
 4284  after the applicable distribution under this paragraph. If the
 4285  applicant is unable or unwilling to reimburse the state for such
 4286  amount, the department may place a lien on the applicant’s
 4287  facility. If the applicant is a municipality or county, it may
 4288  reimburse the state from its half-cent sales tax allocation, as
 4289  provided in s. 218.64(3). Reimbursements must be sent to the
 4290  Department of Revenue for deposit into the General Revenue Fund.
 4291         Section 42. Paragraph (c) of subsection (2) and paragraphs
 4292  (a), (c), and (d) of subsection (3) of section 288.11631,
 4293  Florida Statutes, are amended to read:
 4294         288.11631 Retention of Major League Baseball spring
 4295  training baseball franchises.—
 4296         (2) CERTIFICATION PROCESS.—
 4297         (c) Each applicant certified on or after July 1, 2013,
 4298  shall enter into an agreement with the department which:
 4299         1. Specifies the amount of the state incentive funding to
 4300  be distributed. The amount of state incentive funding per
 4301  certified applicant may not exceed $20 million. However, if a
 4302  certified applicant’s facility is used by more than one spring
 4303  training franchise, the maximum amount may not exceed $50
 4304  million, and the Department of Revenue shall make distributions
 4305  to the applicant pursuant to s. 212.20(5)(d)6.e. s.
 4306  212.20(6)(d)6.e.
 4307         2. States the criteria that the certified applicant must
 4308  meet in order to remain certified. These criteria must include a
 4309  provision stating that the spring training franchise must
 4310  reimburse the state for any funds received if the franchise does
 4311  not comply with the terms of the contract. If bonds were issued
 4312  to construct or renovate a facility for a spring training
 4313  franchise, the required reimbursement must be equal to the total
 4314  amount of state distributions expected to be paid from the date
 4315  the franchise violates the agreement with the applicant through
 4316  the final maturity of the bonds.
 4317         3. States that the certified applicant is subject to
 4318  decertification if the certified applicant fails to comply with
 4319  this section or the agreement.
 4320         4. States that the department may recover state incentive
 4321  funds if the certified applicant is decertified.
 4322         5. Specifies the information that the certified applicant
 4323  must report to the department.
 4324         6. Includes any provision deemed prudent by the department.
 4325         (3) USE OF FUNDS.—
 4326         (a) A certified applicant may use funds provided under s.
 4327  212.20(5)(d)6.e. s. 212.20(6)(d)6.e. only to:
 4328         1. Serve the public purpose of constructing or renovating a
 4329  facility for a spring training franchise.
 4330         2. Pay or pledge for the payment of debt service on, or to
 4331  fund debt service reserve funds, arbitrage rebate obligations,
 4332  or other amounts payable with respect thereto, bonds issued for
 4333  the construction or renovation of such facility, or for the
 4334  reimbursement of such costs or the refinancing of bonds issued
 4335  for such purposes.
 4336         (c) The Department of Revenue may not distribute funds
 4337  under s. 212.20(5)(d)6.e. s. 212.20(6)(d)6.e. until July 1,
 4338  2016. Further, the Department of Revenue may not distribute
 4339  funds to an applicant certified on or after July 1, 2013, until
 4340  it receives notice from the department that:
 4341         1. The certified applicant has encumbered funds under
 4342  either subparagraph (a)1. or subparagraph (a)2.; and
 4343         2. If applicable, any existing agreement with a spring
 4344  training franchise for the use of a facility has expired.
 4345         (d)1. All certified applicants shall place unexpended state
 4346  funds received pursuant to s. 212.20(5)(d)6.e. s.
 4347  212.20(6)(d)6.e. in a trust fund or separate account for use
 4348  only as authorized in this section.
 4349         2. A certified applicant may request that the department
 4350  notify the Department of Revenue to suspend further
 4351  distributions of state funds made available under s.
 4352  212.20(5)(d)6.e. s. 212.20(6)(d)6.e. for 12 months after
 4353  expiration of an existing agreement with a spring training
 4354  franchise to provide the certified applicant with an opportunity
 4355  to enter into a new agreement with a spring training franchise,
 4356  at which time the distributions shall resume.
 4357         3. The expenditure of state funds distributed to an
 4358  applicant certified after July 1, 2013, must begin within 48
 4359  months after the initial receipt of the state funds. In
 4360  addition, the construction or renovation of a spring training
 4361  facility must be completed within 24 months after the project’s
 4362  commencement.
 4363         Section 43. Subsection (6) of section 288.1169, Florida
 4364  Statutes, is amended to read:
 4365         288.1169 International Game Fish Association World Center
 4366  facility.—
 4367         (6) The department shall must recertify every 10 years that
 4368  the facility is open, that the International Game Fish
 4369  Association World Center continues to be the only international
 4370  administrative headquarters, fishing museum, and Hall of Fame in
 4371  the United States recognized by the International Game Fish
 4372  Association, and that the project is meeting the minimum
 4373  projections for attendance or sales tax revenues as required at
 4374  the time of original certification. If the facility is not
 4375  recertified during this 10-year review as meeting the minimum
 4376  projections, then funding shall be abated until the
 4377  certification criteria are met. If the project fails to generate
 4378  $1 million of annual revenues pursuant to paragraph (2)(e), the
 4379  distribution of revenues pursuant to s. 212.20(5)(d)6.d. s.
 4380  212.20(6)(d)6.d. shall be reduced to an amount equal to $83,333
 4381  multiplied by a fraction, the numerator of which is the actual
 4382  revenues generated and the denominator of which is $1 million.
 4383  Such reduction remains in effect until revenues generated by the
 4384  project in a 12-month period equal or exceed $1 million.
 4385         Section 44. Subsection (8) of section 551.102, Florida
 4386  Statutes, is amended to read:
 4387         551.102 Definitions.—As used in this chapter, the term:
 4388         (8) “Slot machine” means a any mechanical or electrical
 4389  contrivance, terminal that may or may not be capable of
 4390  downloading slot games from a central server system, machine, or
 4391  other device that, upon insertion of a coin, bill, ticket,
 4392  token, or similar object or upon payment of any consideration
 4393  whatsoever, including the use of an any electronic payment
 4394  system except a credit card or debit card, is available to play
 4395  or operate, the play or operation of which, whether by reason of
 4396  skill or application of the element of chance or both, may
 4397  deliver or entitle the person or persons playing or operating
 4398  the contrivance, terminal, machine, or other device to receive
 4399  cash, billets, tickets, tokens, or electronic credits to be
 4400  exchanged for cash or to receive merchandise or anything of
 4401  value whatsoever, whether the payoff is made automatically from
 4402  the machine or manually. The term includes associated equipment
 4403  necessary to conduct the operation of the contrivance, terminal,
 4404  machine, or other device. Slot machines may use spinning reels,
 4405  video displays, or both. A slot machine is not a coin-operated
 4406  amusement machine as defined in s. 212.02(24) or an amusement
 4407  game or machine as described in s. 849.161, and is slot machines
 4408  are not subject to the tax imposed by s. 212.05(1)(h).
 4409         Section 45. Paragraph (a) of subsection (1) of section
 4410  790.0655, Florida Statutes, is amended to read:
 4411         790.0655 Purchase and delivery of handguns; mandatory
 4412  waiting period; exceptions; penalties.—
 4413         (1)(a) There is shall be a mandatory 3-day waiting period,
 4414  which shall be 3 days, excluding weekends and legal holidays,
 4415  between the purchase and the delivery at retail of a any
 4416  handgun. The term “purchase” means the transfer of money or
 4417  other valuable consideration to the retailer. The term “handgun”
 4418  means a firearm capable of being carried and used by one hand,
 4419  such as a pistol or revolver. The term “retailer” means and
 4420  includes every person engaged in has the meaning ascribed
 4421  business of making sales at retail or for distribution, or use,
 4422  or consumption, or storage to be used or consumed in this state,
 4423  as defined in s. 212.02(13).
 4424         Section 46. Section 212.0596, Florida Statutes, is
 4425  repealed.
 4426         Section 47. For the purpose of incorporating the amendment
 4427  made by this act to section 212.05, Florida Statutes, in a
 4428  reference thereto, paragraph (v) of subsection (7) of section
 4429  212.08, Florida Statutes, is reenacted to read:
 4430         212.08 Sales, rental, use, consumption, distribution, and
 4431  storage tax; specified exemptions.—The sale at retail, the
 4432  rental, the use, the consumption, the distribution, and the
 4433  storage to be used or consumed in this state of the following
 4434  are hereby specifically exempt from the tax imposed by this
 4435  chapter.
 4436         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 4437  entity by this chapter do not inure to any transaction that is
 4438  otherwise taxable under this chapter when payment is made by a
 4439  representative or employee of the entity by any means,
 4440  including, but not limited to, cash, check, or credit card, even
 4441  when that representative or employee is subsequently reimbursed
 4442  by the entity. In addition, exemptions provided to any entity by
 4443  this subsection do not inure to any transaction that is
 4444  otherwise taxable under this chapter unless the entity has
 4445  obtained a sales tax exemption certificate from the department
 4446  or the entity obtains or provides other documentation as
 4447  required by the department. Eligible purchases or leases made
 4448  with such a certificate must be in strict compliance with this
 4449  subsection and departmental rules, and any person who makes an
 4450  exempt purchase with a certificate that is not in strict
 4451  compliance with this subsection and the rules is liable for and
 4452  shall pay the tax. The department may adopt rules to administer
 4453  this subsection.
 4454         (v) Professional services.—
 4455         1. Also exempted are professional, insurance, or personal
 4456  service transactions that involve sales as inconsequential
 4457  elements for which no separate charges are made.
 4458         2. The personal service transactions exempted pursuant to
 4459  subparagraph 1. do not exempt the sale of information services
 4460  involving the furnishing of printed, mimeographed, or
 4461  multigraphed matter, or matter duplicating written or printed
 4462  matter in any other manner, other than professional services and
 4463  services of employees, agents, or other persons acting in a
 4464  representative or fiduciary capacity or information services
 4465  furnished to newspapers and radio and television stations. As
 4466  used in this subparagraph, the term “information services”
 4467  includes the services of collecting, compiling, or analyzing
 4468  information of any kind or nature and furnishing reports thereof
 4469  to other persons.
 4470         3. This exemption does not apply to any service warranty
 4471  transaction taxable under s. 212.0506.
 4472         4. This exemption does not apply to any service transaction
 4473  taxable under s. 212.05(1)(i).
 4474         Section 48. For the purpose of incorporating the amendment
 4475  made by this act to section 212.0506, Florida Statutes, in a
 4476  reference thereto, section 634.131, Florida Statutes, is
 4477  reenacted to read:
 4478         634.131 Tax on premiums and assessments.—Premiums and
 4479  assessments received by insurers or service agreement companies
 4480  and taxed under this section are not subject to any premium tax
 4481  provided for in the Florida Insurance Code. However, the gross
 4482  amount of such premiums and assessments is subject to the sales
 4483  tax imposed by s. 212.0506.
 4484         Section 49. For the purpose of incorporating the amendment
 4485  made by this act to section 212.0506, Florida Statutes, in a
 4486  reference thereto, subsection (2) of section 634.415, Florida
 4487  Statutes, is reenacted to read:
 4488         634.415 Tax on premiums; annual statement; reports.—
 4489         (2) The gross amount of premiums and assessments is subject
 4490  to the sales tax imposed by s. 212.0506.
 4491         Section 50. For the purpose of incorporating the amendment
 4492  made by this act to section 212.054, Florida Statutes, in a
 4493  reference thereto, paragraphs (a) and (c) of subsection (3) of
 4494  section 202.18, Florida Statutes, are reenacted to read:
 4495         202.18 Allocation and disposition of tax proceeds.—The
 4496  proceeds of the communications services taxes remitted under
 4497  this chapter shall be treated as follows:
 4498         (3)(a) Notwithstanding any law to the contrary, the
 4499  proceeds of each local communications services tax levied by a
 4500  municipality or county pursuant to s. 202.19(1) or s. 202.20(1),
 4501  less the department’s costs of administration, shall be
 4502  transferred to the Local Communications Services Tax Clearing
 4503  Trust Fund and held there to be distributed to such municipality
 4504  or county. However, the proceeds of any communications services
 4505  tax imposed pursuant to s. 202.19(5) shall be deposited and
 4506  disbursed in accordance with ss. 212.054 and 212.055. For
 4507  purposes of this section, the proceeds of any tax levied by a
 4508  municipality, county, or school board under s. 202.19(1) or s.
 4509  202.20(1) are all funds collected and received by the department
 4510  pursuant to a specific levy authorized by such sections,
 4511  including any interest and penalties attributable to the tax
 4512  levy.
 4513         (c)1. Except as otherwise provided in this paragraph,
 4514  proceeds of the taxes levied pursuant to s. 202.19, less amounts
 4515  deducted for costs of administration in accordance with
 4516  paragraph (b), shall be distributed monthly to the appropriate
 4517  jurisdictions. The proceeds of taxes imposed pursuant to s.
 4518  202.19(5) shall be distributed in the same manner as
 4519  discretionary surtaxes are distributed, in accordance with ss.
 4520  212.054 and 212.055.
 4521         2. The department shall make any adjustments to the
 4522  distributions pursuant to this section which are necessary to
 4523  reflect the proper amounts due to individual jurisdictions or
 4524  trust funds. In the event that the department adjusts amounts
 4525  due to reflect a correction in the situsing of a customer, such
 4526  adjustment shall be limited to the amount of tax actually
 4527  collected from such customer by the dealer of communication
 4528  services.
 4529         3.a. Adjustments in distributions which are necessary to
 4530  correct misallocations between jurisdictions shall be governed
 4531  by this subparagraph. If the department determines that
 4532  misallocations between jurisdictions occurred, it shall provide
 4533  written notice of such determination to all affected
 4534  jurisdictions. The notice shall include the amount of the
 4535  misallocations, the basis upon which the determination was made,
 4536  data supporting the determination, and the identity of each
 4537  affected jurisdiction. The notice shall also inform all affected
 4538  jurisdictions of their authority to enter into a written
 4539  agreement establishing a method of adjustment as described in
 4540  sub-subparagraph c.
 4541         b. An adjustment affecting a distribution to a jurisdiction
 4542  which is less than 90 percent of the average monthly
 4543  distribution to that jurisdiction for the 6 months immediately
 4544  preceding the department’s determination, as reported by all
 4545  communications services dealers, shall be made in the month
 4546  immediately following the department’s determination that
 4547  misallocations occurred.
 4548         c. If an adjustment affecting a distribution to a
 4549  jurisdiction equals or exceeds 90 percent of the average monthly
 4550  distribution to that jurisdiction for the 6 months immediately
 4551  preceding the department’s determination, as reported by all
 4552  communications services dealers, the affected jurisdictions may
 4553  enter into a written agreement establishing a method of
 4554  adjustment. If the agreement establishing a method of adjustment
 4555  provides for payments of local communications services tax
 4556  monthly distributions, the amount of any such payment agreed to
 4557  may not exceed the local communications services tax monthly
 4558  distributions available to the jurisdiction that was allocated
 4559  amounts in excess of those to which it was entitled. If affected
 4560  jurisdictions execute a written agreement specifying a method of
 4561  adjustment, a copy of the written agreement shall be provided to
 4562  the department no later than the first day of the month
 4563  following 90 days after the date the department transmits notice
 4564  of the misallocation. If the department does not receive a copy
 4565  of the written agreement within the specified time period, an
 4566  adjustment affecting a distribution to a jurisdiction made
 4567  pursuant to this sub-subparagraph shall be prorated over a time
 4568  period that equals the time period over which the misallocations
 4569  occurred.
 4570         Section 51. For the purpose of incorporating the amendment
 4571  made by this act to section 212.054, Florida Statutes, in a
 4572  reference thereto, subsection (3) of section 202.20, Florida
 4573  Statutes, is reenacted to read:
 4574         202.20 Local communications services tax conversion rates.—
 4575         (3) For any county or school board that levies a
 4576  discretionary surtax under s. 212.055, the rate of such tax on
 4577  communications services as authorized by s. 202.19(5) shall be
 4578  as follows:
 4579  
 4580  County        .5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates
 4581  
 4582  Alachua       0.3%           0.6%           0.8%                   
 4583  Baker         0.3%           0.5%           0.8%                   
 4584  Bay           0.3%           0.5%           0.8%                   
 4585  Bradford      0.3%           0.6%           0.8%                   
 4586  Brevard       0.3%           0.6%           0.9%                   
 4587  Broward       0.3%           0.5%           0.8%                   
 4588  Calhoun       0.3%           0.5%           0.8%                   
 4589  Charlotte     0.3%           0.6%           0.9%                   
 4590  Citrus        0.3%           0.6%           0.9%                   
 4591  Clay          0.3%           0.6%           0.8%                   
 4592  Collier       0.4%           0.7%           1.0%                   
 4593  Columbia      0.3%           0.6%           0.9%                   
 4594  Desoto        0.3%           0.6%           0.8%                   
 4595  Dixie         0.3%           0.5%           0.8%                   
 4596  Duval         0.3%           0.6%           0.8%                   
 4597  Escambia      0.3%           0.6%           0.9%                   
 4598  Flagler       0.4%           0.7%           1.0%                   
 4599  Franklin      0.3%           0.6%           0.9%                   
 4600  Gadsden       0.3%           0.5%           0.8%                   
 4601  Gilchrist     0.3%           0.5%           0.7%                   
 4602  Glades        0.3%           0.6%           0.8%                   
 4603  Gulf          0.3%           0.5%           0.8%                   
 4604  Hamilton      0.3%           0.6%           0.8%                   
 4605  Hardee        0.3%           0.5%           0.8%                   
 4606  Hendry        0.3%           0.6%           0.9%                   
 4607  Hernando      0.3%           0.6%           0.9%                   
 4608  Highlands     0.3%           0.6%           0.9%                   
 4609  Hillsborough  0.3%           0.6%           0.8%                   
 4610  Holmes        0.3%           0.6%           0.8%                   
 4611  Indian River  0.3%           0.6%           0.9%                   
 4612  Jackson       0.3%           0.5%           0.7%                   
 4613  Jefferson     0.3%           0.5%           0.8%                   
 4614  Lafayette     0.3%           0.5%           0.7%                   
 4615  Lake          0.3%           0.6%           0.9%                   
 4616  Lee           0.3%           0.6%           0.9%                   
 4617  Leon          0.3%           0.6%           0.8%                   
 4618  Levy          0.3%           0.5%           0.8%                   
 4619  Liberty       0.3%           0.6%           0.8%                   
 4620  Madison       0.3%           0.5%           0.8%                   
 4621  Manatee       0.3%           0.6%           0.8%                   
 4622  Marion        0.3%           0.5%           0.8%                   
 4623  Martin        0.3%           0.6%           0.8%                   
 4624  Miami-Dade    0.3%           0.5%           0.8%                   
 4625  Monroe        0.3%           0.6%           0.9%                   
 4626  Nassau        0.3%           0.6%           0.8%                   
 4627  Okaloosa      0.3%           0.6%           0.8%                   
 4628  Okeechobee    0.3%           0.6%           0.9%                   
 4629  Orange        0.3%           0.5%           0.8%                   
 4630  Osceola       0.3%           0.5%           0.8%                   
 4631  Palm Beach    0.3%           0.6%           0.8%                   
 4632  Pasco         0.3%           0.6%           0.9%                   
 4633  Pinellas      0.3%           0.6%           0.9%                   
 4634  Polk          0.3%           0.6%           0.8%                   
 4635  Putnam        0.3%           0.6%           0.8%                   
 4636  St. Johns     0.3%           0.6%           0.8%                   
 4637  St. Lucie     0.3%           0.6%           0.8%                   
 4638  Santa Rosa    0.3%           0.6%           0.9%                   
 4639  Sarasota      0.3%           0.6%           0.9%                   
 4640  Seminole      0.3%           0.6%           0.8%                   
 4641  Sumter        0.3%           0.5%           0.8%                   
 4642  Suwannee      0.3%           0.6%           0.8%                   
 4643  Taylor        0.3%           0.6%           0.9%                   
 4644  Union         0.3%           0.5%           0.8%                   
 4645  Volusia       0.3%           0.6%           0.8%                   
 4646  Wakulla       0.3%           0.6%           0.9%                   
 4647  Walton        0.3%           0.6%           0.9%                   
 4648  Washington    0.3%           0.5%           0.8%                   
 4649  
 4650  The discretionary surtax conversion rate with respect to
 4651  communications services reflected on bills dated on or after
 4652  October 1, 2001, shall take effect without any further action by
 4653  a county or school board that has levied a surtax on or before
 4654  October 1, 2001. For a county or school board that levies a
 4655  surtax subsequent to October 1, 2001, the discretionary surtax
 4656  conversion rate with respect to communications services shall
 4657  take effect upon the effective date of the surtax as provided in
 4658  s. 212.054. The discretionary sales surtax rate on
 4659  communications services for a county or school board levying a
 4660  combined rate which is not listed in the table provided by this
 4661  subsection shall be calculated by averaging or adding the
 4662  appropriate rates from the table and rounding up to the nearest
 4663  tenth of a percent.
 4664         Section 52. For the purpose of incorporating the amendment
 4665  made by this act to section 212.054, Florida Statutes, in
 4666  references thereto, section 212.055, Florida Statutes, is
 4667  reenacted to read:
 4668         212.055 Discretionary sales surtaxes; legislative intent;
 4669  authorization and use of proceeds.—It is the legislative intent
 4670  that any authorization for imposition of a discretionary sales
 4671  surtax shall be published in the Florida Statutes as a
 4672  subsection of this section, irrespective of the duration of the
 4673  levy. Each enactment shall specify the types of counties
 4674  authorized to levy; the rate or rates which may be imposed; the
 4675  maximum length of time the surtax may be imposed, if any; the
 4676  procedure which must be followed to secure voter approval, if
 4677  required; the purpose for which the proceeds may be expended;
 4678  and such other requirements as the Legislature may provide.
 4679  Taxable transactions and administrative procedures shall be as
 4680  provided in s. 212.054.
 4681         (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
 4682  SURTAX.—
 4683         (a) Each charter county that has adopted a charter, each
 4684  county the government of which is consolidated with that of one
 4685  or more municipalities, and each county that is within or under
 4686  an interlocal agreement with a regional transportation or
 4687  transit authority created under chapter 343 or chapter 349 may
 4688  levy a discretionary sales surtax, subject to approval by a
 4689  majority vote of the electorate of the county or by a charter
 4690  amendment approved by a majority vote of the electorate of the
 4691  county.
 4692         (b) The rate shall be up to 1 percent.
 4693         (c) The proposal to adopt a discretionary sales surtax as
 4694  provided in this subsection and to create a trust fund within
 4695  the county accounts shall be placed on the ballot in accordance
 4696  with law at a time to be set at the discretion of the governing
 4697  body.
 4698         (d) Proceeds from the surtax shall be applied to as many or
 4699  as few of the uses enumerated below in whatever combination the
 4700  county commission deems appropriate:
 4701         1. Deposited by the county in the trust fund and shall be
 4702  used for the purposes of development, construction, equipment,
 4703  maintenance, operation, supportive services, including a
 4704  countywide bus system, on-demand transportation services, and
 4705  related costs of a fixed guideway rapid transit system;
 4706         2. Remitted by the governing body of the county to an
 4707  expressway, transit, or transportation authority created by law
 4708  to be used, at the discretion of such authority, for the
 4709  development, construction, operation, or maintenance of roads or
 4710  bridges in the county, for the operation and maintenance of a
 4711  bus system, for the operation and maintenance of on-demand
 4712  transportation services, for the payment of principal and
 4713  interest on existing bonds issued for the construction of such
 4714  roads or bridges, and, upon approval by the county commission,
 4715  such proceeds may be pledged for bonds issued to refinance
 4716  existing bonds or new bonds issued for the construction of such
 4717  roads or bridges;
 4718         3. Used by the county for the development, construction,
 4719  operation, and maintenance of roads and bridges in the county;
 4720  for the expansion, operation, and maintenance of bus and fixed
 4721  guideway systems; for the expansion, operation, and maintenance
 4722  of on-demand transportation services; and for the payment of
 4723  principal and interest on bonds issued for the construction of
 4724  fixed guideway rapid transit systems, bus systems, roads, or
 4725  bridges; and such proceeds may be pledged by the governing body
 4726  of the county for bonds issued to refinance existing bonds or
 4727  new bonds issued for the construction of such fixed guideway
 4728  rapid transit systems, bus systems, roads, or bridges and no
 4729  more than 25 percent used for nontransit uses; and
 4730         4. Used by the county for the planning, development,
 4731  construction, operation, and maintenance of roads and bridges in
 4732  the county; for the planning, development, expansion, operation,
 4733  and maintenance of bus and fixed guideway systems; for the
 4734  planning, development, construction, operation, and maintenance
 4735  of on-demand transportation services; and for the payment of
 4736  principal and interest on bonds issued for the construction of
 4737  fixed guideway rapid transit systems, bus systems, roads, or
 4738  bridges; and such proceeds may be pledged by the governing body
 4739  of the county for bonds issued to refinance existing bonds or
 4740  new bonds issued for the construction of such fixed guideway
 4741  rapid transit systems, bus systems, roads, or bridges. Pursuant
 4742  to an interlocal agreement entered into pursuant to chapter 163,
 4743  the governing body of the county may distribute proceeds from
 4744  the tax to a municipality, or an expressway or transportation
 4745  authority created by law to be expended for the purpose
 4746  authorized by this paragraph. Any county that has entered into
 4747  interlocal agreements for distribution of proceeds to one or
 4748  more municipalities in the county shall revise such interlocal
 4749  agreements no less than every 5 years in order to include any
 4750  municipalities that have been created since the prior interlocal
 4751  agreements were executed.
 4752         (e) As used in this subsection, the term “on-demand
 4753  transportation services” means transportation provided between
 4754  flexible points of origin and destination selected by individual
 4755  users with such service being provided at a time that is agreed
 4756  upon by the user and the provider of the service and that is not
 4757  fixed-schedule or fixed-route in nature.
 4758         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
 4759         (a)1. The governing authority in each county may levy a
 4760  discretionary sales surtax of 0.5 percent or 1 percent. The levy
 4761  of the surtax shall be pursuant to ordinance enacted by a
 4762  majority of the members of the county governing authority and
 4763  approved by a majority of the electors of the county voting in a
 4764  referendum on the surtax. If the governing bodies of the
 4765  municipalities representing a majority of the county’s
 4766  population adopt uniform resolutions establishing the rate of
 4767  the surtax and calling for a referendum on the surtax, the levy
 4768  of the surtax shall be placed on the ballot and shall take
 4769  effect if approved by a majority of the electors of the county
 4770  voting in the referendum on the surtax.
 4771         2. If the surtax was levied pursuant to a referendum held
 4772  before July 1, 1993, the surtax may not be levied beyond the
 4773  time established in the ordinance, or, if the ordinance did not
 4774  limit the period of the levy, the surtax may not be levied for
 4775  more than 15 years. The levy of such surtax may be extended only
 4776  by approval of a majority of the electors of the county voting
 4777  in a referendum on the surtax.
 4778         (b) A statement which includes a brief general description
 4779  of the projects to be funded by the surtax and which conforms to
 4780  the requirements of s. 101.161 shall be placed on the ballot by
 4781  the governing authority of any county which enacts an ordinance
 4782  calling for a referendum on the levy of the surtax or in which
 4783  the governing bodies of the municipalities representing a
 4784  majority of the county’s population adopt uniform resolutions
 4785  calling for a referendum on the surtax. The following question
 4786  shall be placed on the ballot:
 4787  
 4788  ....FOR the                        ....-cent sales tax
 4789  ....AGAINST the                    ....-cent sales tax
 4790  
 4791         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 4792  levied under this subsection shall be distributed to the county
 4793  and the municipalities within such county in which the surtax
 4794  was collected, according to:
 4795         1. An interlocal agreement between the county governing
 4796  authority and the governing bodies of the municipalities
 4797  representing a majority of the county’s municipal population,
 4798  which agreement may include a school district with the consent
 4799  of the county governing authority and the governing bodies of
 4800  the municipalities representing a majority of the county’s
 4801  municipal population; or
 4802         2. If there is no interlocal agreement, according to the
 4803  formula provided in s. 218.62.
 4804  
 4805  Any change in the distribution formula must take effect on the
 4806  first day of any month that begins at least 60 days after
 4807  written notification of that change has been made to the
 4808  department.
 4809         (d) The proceeds of the surtax authorized by this
 4810  subsection and any accrued interest shall be expended by the
 4811  school district, within the county and municipalities within the
 4812  county, or, in the case of a negotiated joint county agreement,
 4813  within another county, to finance, plan, and construct
 4814  infrastructure; to acquire land for public recreation,
 4815  conservation, or protection of natural resources; to provide
 4816  loans, grants, or rebates to residential or commercial property
 4817  owners who make energy efficiency improvements to their
 4818  residential or commercial property, if a local government
 4819  ordinance authorizing such use is approved by referendum; or to
 4820  finance the closure of county-owned or municipally owned solid
 4821  waste landfills that have been closed or are required to be
 4822  closed by order of the Department of Environmental Protection.
 4823  Any use of the proceeds or interest for purposes of landfill
 4824  closure before July 1, 1993, is ratified. The proceeds and any
 4825  interest may not be used for the operational expenses of
 4826  infrastructure, except that a county that has a population of
 4827  fewer than 75,000 and that is required to close a landfill may
 4828  use the proceeds or interest for long-term maintenance costs
 4829  associated with landfill closure. Counties, as defined in s.
 4830  125.011, and charter counties may, in addition, use the proceeds
 4831  or interest to retire or service indebtedness incurred for bonds
 4832  issued before July 1, 1987, for infrastructure purposes, and for
 4833  bonds subsequently issued to refund such bonds. Any use of the
 4834  proceeds or interest for purposes of retiring or servicing
 4835  indebtedness incurred for refunding bonds before July 1, 1999,
 4836  is ratified.
 4837         1. For the purposes of this paragraph, the term
 4838  “infrastructure” means:
 4839         a. Any fixed capital expenditure or fixed capital outlay
 4840  associated with the construction, reconstruction, or improvement
 4841  of public facilities that have a life expectancy of 5 or more
 4842  years and any related land acquisition, land improvement,
 4843  design, and engineering costs.
 4844         b. A fire department vehicle, an emergency medical service
 4845  vehicle, a sheriff’s office vehicle, a police department
 4846  vehicle, or any other vehicle, and the equipment necessary to
 4847  outfit the vehicle for its official use or equipment that has a
 4848  life expectancy of at least 5 years.
 4849         c. Any expenditure for the construction, lease, or
 4850  maintenance of, or provision of utilities or security for,
 4851  facilities, as defined in s. 29.008.
 4852         d. Any fixed capital expenditure or fixed capital outlay
 4853  associated with the improvement of private facilities that have
 4854  a life expectancy of 5 or more years and that the owner agrees
 4855  to make available for use on a temporary basis as needed by a
 4856  local government as a public emergency shelter or a staging area
 4857  for emergency response equipment during an emergency officially
 4858  declared by the state or by the local government under s.
 4859  252.38. Such improvements are limited to those necessary to
 4860  comply with current standards for public emergency evacuation
 4861  shelters. The owner must enter into a written contract with the
 4862  local government providing the improvement funding to make the
 4863  private facility available to the public for purposes of
 4864  emergency shelter at no cost to the local government for a
 4865  minimum of 10 years after completion of the improvement, with
 4866  the provision that the obligation will transfer to any
 4867  subsequent owner until the end of the minimum period.
 4868         e. Any land acquisition expenditure for a residential
 4869  housing project in which at least 30 percent of the units are
 4870  affordable to individuals or families whose total annual
 4871  household income does not exceed 120 percent of the area median
 4872  income adjusted for household size, if the land is owned by a
 4873  local government or by a special district that enters into a
 4874  written agreement with the local government to provide such
 4875  housing. The local government or special district may enter into
 4876  a ground lease with a public or private person or entity for
 4877  nominal or other consideration for the construction of the
 4878  residential housing project on land acquired pursuant to this
 4879  sub-subparagraph.
 4880         2. For the purposes of this paragraph, the term “energy
 4881  efficiency improvement” means any energy conservation and
 4882  efficiency improvement that reduces consumption through
 4883  conservation or a more efficient use of electricity, natural
 4884  gas, propane, or other forms of energy on the property,
 4885  including, but not limited to, air sealing; installation of
 4886  insulation; installation of energy-efficient heating, cooling,
 4887  or ventilation systems; installation of solar panels; building
 4888  modifications to increase the use of daylight or shade;
 4889  replacement of windows; installation of energy controls or
 4890  energy recovery systems; installation of electric vehicle
 4891  charging equipment; installation of systems for natural gas fuel
 4892  as defined in s. 206.9951; and installation of efficient
 4893  lighting equipment.
 4894         3. Notwithstanding any other provision of this subsection,
 4895  a local government infrastructure surtax imposed or extended
 4896  after July 1, 1998, may allocate up to 15 percent of the surtax
 4897  proceeds for deposit into a trust fund within the county’s
 4898  accounts created for the purpose of funding economic development
 4899  projects having a general public purpose of improving local
 4900  economies, including the funding of operational costs and
 4901  incentives related to economic development. The ballot statement
 4902  must indicate the intention to make an allocation under the
 4903  authority of this subparagraph.
 4904         (e) School districts, counties, and municipalities
 4905  receiving proceeds under the provisions of this subsection may
 4906  pledge such proceeds for the purpose of servicing new bond
 4907  indebtedness incurred pursuant to law. Local governments may use
 4908  the services of the Division of Bond Finance of the State Board
 4909  of Administration pursuant to the State Bond Act to issue any
 4910  bonds through the provisions of this subsection. Counties and
 4911  municipalities may join together for the issuance of bonds
 4912  authorized by this subsection.
 4913         (f)1. Notwithstanding paragraph (d), a county that has a
 4914  population of 50,000 or less on April 1, 1992, or any county
 4915  designated as an area of critical state concern on the effective
 4916  date of this act, and that imposed the surtax before July 1,
 4917  1992, may use the proceeds and interest of the surtax for any
 4918  public purpose if:
 4919         a. The debt service obligations for any year are met;
 4920         b. The county’s comprehensive plan has been determined to
 4921  be in compliance with part II of chapter 163; and
 4922         c. The county has adopted an amendment to the surtax
 4923  ordinance pursuant to the procedure provided in s. 125.66
 4924  authorizing additional uses of the surtax proceeds and interest.
 4925         2. A municipality located within a county that has a
 4926  population of 50,000 or less on April 1, 1992, or within a
 4927  county designated as an area of critical state concern on the
 4928  effective date of this act, and that imposed the surtax before
 4929  July 1, 1992, may not use the proceeds and interest of the
 4930  surtax for any purpose other than an infrastructure purpose
 4931  authorized in paragraph (d) unless the municipality’s
 4932  comprehensive plan has been determined to be in compliance with
 4933  part II of chapter 163 and the municipality has adopted an
 4934  amendment to its surtax ordinance or resolution pursuant to the
 4935  procedure provided in s. 166.041 authorizing additional uses of
 4936  the surtax proceeds and interest. Such municipality may expend
 4937  the surtax proceeds and interest for any public purpose
 4938  authorized in the amendment.
 4939         3. Those counties designated as an area of critical state
 4940  concern which qualify to use the surtax for any public purpose
 4941  may use only up to 10 percent of the surtax proceeds for any
 4942  public purpose other than for infrastructure purposes authorized
 4943  by this section. A county that was designated as an area of
 4944  critical state concern for at least 20 consecutive years prior
 4945  to removal of the designation, and that qualified to use the
 4946  surtax for any public purpose at the time of the removal of the
 4947  designation, may continue to use up to 10 percent of the surtax
 4948  proceeds for any public purpose other than for infrastructure
 4949  purposes for 20 years following removal of the designation,
 4950  notwithstanding subparagraph (a)2. After expiration of the 20
 4951  year period, a county may continue to use up to 10 percent of
 4952  the surtax proceeds for any public purpose other than for
 4953  infrastructure if the county adopts an ordinance providing for
 4954  such continued use of the surtax proceeds.
 4955         (g) Notwithstanding paragraph (d), a county having a
 4956  population greater than 75,000 in which the taxable value of
 4957  real property is less than 60 percent of the just value of real
 4958  property for ad valorem tax purposes for the tax year in which
 4959  an infrastructure surtax referendum is placed before the voters,
 4960  and the municipalities within such a county, may use the
 4961  proceeds and interest of the surtax for operation and
 4962  maintenance of parks and recreation programs and facilities
 4963  established with the proceeds of the surtax throughout the
 4964  duration of the surtax levy or while interest earnings accruing
 4965  from the proceeds of the surtax are available for such use,
 4966  whichever period is longer.
 4967         (h) Notwithstanding any other provision of this section, a
 4968  county shall not levy local option sales surtaxes authorized in
 4969  this subsection and subsections (3), (4), and (5) in excess of a
 4970  combined rate of 1 percent.
 4971         (3) SMALL COUNTY SURTAX.—
 4972         (a) The governing authority in each county that has a
 4973  population of 50,000 or less on April 1, 1992, may levy a
 4974  discretionary sales surtax of 0.5 percent or 1 percent. The levy
 4975  of the surtax shall be pursuant to ordinance enacted by an
 4976  extraordinary vote of the members of the county governing
 4977  authority if the surtax revenues are expended for operating
 4978  purposes. If the surtax revenues are expended for the purpose of
 4979  servicing bond indebtedness, the surtax shall be approved by a
 4980  majority of the electors of the county voting in a referendum on
 4981  the surtax.
 4982         (b) A statement that includes a brief general description
 4983  of the projects to be funded by the surtax and conforms to the
 4984  requirements of s. 101.161 shall be placed on the ballot by the
 4985  governing authority of any county that enacts an ordinance
 4986  calling for a referendum on the levy of the surtax for the
 4987  purpose of servicing bond indebtedness. The following question
 4988  shall be placed on the ballot:
 4989  
 4990  ....FOR the                        ....-cent sales tax
 4991  ....AGAINST the                    ....-cent sales tax
 4992  
 4993         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 4994  levied under this subsection shall be distributed to the county
 4995  and the municipalities within the county in which the surtax was
 4996  collected, according to:
 4997         1. An interlocal agreement between the county governing
 4998  authority and the governing bodies of the municipalities
 4999  representing a majority of the county’s municipal population,
 5000  which agreement may include a school district with the consent
 5001  of the county governing authority and the governing bodies of
 5002  the municipalities representing a majority of the county’s
 5003  municipal population; or
 5004         2. If there is no interlocal agreement, according to the
 5005  formula provided in s. 218.62.
 5006  
 5007  Any change in the distribution formula shall take effect on the
 5008  first day of any month that begins at least 60 days after
 5009  written notification of that change has been made to the
 5010  department.
 5011         (d)1. If the surtax is levied pursuant to a referendum, the
 5012  proceeds of the surtax and any interest accrued thereto may be
 5013  expended by the school district or within the county and
 5014  municipalities within the county, or, in the case of a
 5015  negotiated joint county agreement, within another county, for
 5016  the purpose of servicing bond indebtedness to finance, plan, and
 5017  construct infrastructure and to acquire land for public
 5018  recreation or conservation or protection of natural resources.
 5019  However, if the surtax is levied pursuant to an ordinance
 5020  approved by an extraordinary vote of the members of the county
 5021  governing authority, the proceeds and any interest accrued
 5022  thereto may be used for operational expenses of any
 5023  infrastructure or for any public purpose authorized in the
 5024  ordinance under which the surtax is levied.
 5025         2. For the purposes of this paragraph, “infrastructure”
 5026  means any fixed capital expenditure or fixed capital costs
 5027  associated with the construction, reconstruction, or improvement
 5028  of public facilities that have a life expectancy of 5 or more
 5029  years and any land acquisition, land improvement, design, and
 5030  engineering costs related thereto.
 5031         (e) A school district, county, or municipality that
 5032  receives proceeds under this subsection following a referendum
 5033  may pledge the proceeds for the purpose of servicing new bond
 5034  indebtedness incurred pursuant to law. Local governments may use
 5035  the services of the Division of Bond Finance pursuant to the
 5036  State Bond Act to issue any bonds through the provisions of this
 5037  subsection. A jurisdiction may not issue bonds pursuant to this
 5038  subsection more frequently than once per year. A county and
 5039  municipality may join together to issue bonds authorized by this
 5040  subsection.
 5041         (f) Notwithstanding any other provision of this section, a
 5042  county shall not levy local option sales surtaxes authorized in
 5043  this subsection and subsections (2), (4), and (5) in excess of a
 5044  combined rate of 1 percent.
 5045         (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.—
 5046         (a)1. The governing body in each county the government of
 5047  which is not consolidated with that of one or more
 5048  municipalities, which has a population of at least 800,000
 5049  residents and is not authorized to levy a surtax under
 5050  subsection (5), may levy, pursuant to an ordinance either
 5051  approved by an extraordinary vote of the governing body or
 5052  conditioned to take effect only upon approval by a majority vote
 5053  of the electors of the county voting in a referendum, a
 5054  discretionary sales surtax at a rate that may not exceed 0.5
 5055  percent.
 5056         2. If the ordinance is conditioned on a referendum, a
 5057  statement that includes a brief and general description of the
 5058  purposes to be funded by the surtax and that conforms to the
 5059  requirements of s. 101.161 shall be placed on the ballot by the
 5060  governing body of the county. The following questions shall be
 5061  placed on the ballot:
 5062  
 5063                       FOR THE. . . .CENTS TAX                     
 5064                     AGAINST THE. . . .CENTS TAX                   
 5065  
 5066         3. The ordinance adopted by the governing body providing
 5067  for the imposition of the surtax shall set forth a plan for
 5068  providing health care services to qualified residents, as
 5069  defined in subparagraph 4. Such plan and subsequent amendments
 5070  to it shall fund a broad range of health care services for both
 5071  indigent persons and the medically poor, including, but not
 5072  limited to, primary care and preventive care as well as hospital
 5073  care. The plan must also address the services to be provided by
 5074  the Level I trauma center. It shall emphasize a continuity of
 5075  care in the most cost-effective setting, taking into
 5076  consideration both a high quality of care and geographic access.
 5077  Where consistent with these objectives, it shall include,
 5078  without limitation, services rendered by physicians, clinics,
 5079  community hospitals, mental health centers, and alternative
 5080  delivery sites, as well as at least one regional referral
 5081  hospital where appropriate. It shall provide that agreements
 5082  negotiated between the county and providers, including hospitals
 5083  with a Level I trauma center, will include reimbursement
 5084  methodologies that take into account the cost of services
 5085  rendered to eligible patients, recognize hospitals that render a
 5086  disproportionate share of indigent care, provide other
 5087  incentives to promote the delivery of charity care, promote the
 5088  advancement of technology in medical services, recognize the
 5089  level of responsiveness to medical needs in trauma cases, and
 5090  require cost containment including, but not limited to, case
 5091  management. It must also provide that any hospitals that are
 5092  owned and operated by government entities on May 21, 1991, must,
 5093  as a condition of receiving funds under this subsection, afford
 5094  public access equal to that provided under s. 286.011 as to
 5095  meetings of the governing board, the subject of which is
 5096  budgeting resources for the rendition of charity care as that
 5097  term is defined in the Florida Hospital Uniform Reporting System
 5098  (FHURS) manual referenced in s. 408.07. The plan shall also
 5099  include innovative health care programs that provide cost
 5100  effective alternatives to traditional methods of service
 5101  delivery and funding.
 5102         4. For the purpose of this paragraph, the term “qualified
 5103  resident” means residents of the authorizing county who are:
 5104         a. Qualified as indigent persons as certified by the
 5105  authorizing county;
 5106         b. Certified by the authorizing county as meeting the
 5107  definition of the medically poor, defined as persons having
 5108  insufficient income, resources, and assets to provide the needed
 5109  medical care without using resources required to meet basic
 5110  needs for shelter, food, clothing, and personal expenses; or not
 5111  being eligible for any other state or federal program, or having
 5112  medical needs that are not covered by any such program; or
 5113  having insufficient third-party insurance coverage. In all
 5114  cases, the authorizing county is intended to serve as the payor
 5115  of last resort; or
 5116         c. Participating in innovative, cost-effective programs
 5117  approved by the authorizing county.
 5118         5. Moneys collected pursuant to this paragraph remain the
 5119  property of the state and shall be distributed by the Department
 5120  of Revenue on a regular and periodic basis to the clerk of the
 5121  circuit court as ex officio custodian of the funds of the
 5122  authorizing county. The clerk of the circuit court shall:
 5123         a. Maintain the moneys in an indigent health care trust
 5124  fund;
 5125         b. Invest any funds held on deposit in the trust fund
 5126  pursuant to general law;
 5127         c. Disburse the funds, including any interest earned, to
 5128  any provider of health care services, as provided in
 5129  subparagraphs 3. and 4., upon directive from the authorizing
 5130  county. However, if a county has a population of at least
 5131  800,000 residents and has levied the surtax authorized in this
 5132  paragraph, notwithstanding any directive from the authorizing
 5133  county, on October 1 of each calendar year, the clerk of the
 5134  court shall issue a check in the amount of $6.5 million to a
 5135  hospital in its jurisdiction that has a Level I trauma center or
 5136  shall issue a check in the amount of $3.5 million to a hospital
 5137  in its jurisdiction that has a Level I trauma center if that
 5138  county enacts and implements a hospital lien law in accordance
 5139  with chapter 98-499, Laws of Florida. The issuance of the checks
 5140  on October 1 of each year is provided in recognition of the
 5141  Level I trauma center status and shall be in addition to the
 5142  base contract amount received during fiscal year 1999-2000 and
 5143  any additional amount negotiated to the base contract. If the
 5144  hospital receiving funds for its Level I trauma center status
 5145  requests such funds to be used to generate federal matching
 5146  funds under Medicaid, the clerk of the court shall instead issue
 5147  a check to the Agency for Health Care Administration to
 5148  accomplish that purpose to the extent that it is allowed through
 5149  the General Appropriations Act; and
 5150         d. Prepare on a biennial basis an audit of the trust fund
 5151  specified in sub-subparagraph a. Commencing February 1, 2004,
 5152  such audit shall be delivered to the governing body and to the
 5153  chair of the legislative delegation of each authorizing county.
 5154         6. Notwithstanding any other provision of this section, a
 5155  county shall not levy local option sales surtaxes authorized in
 5156  this paragraph and subsections (2) and (3) in excess of a
 5157  combined rate of 1 percent.
 5158         (b) Notwithstanding any other provision of this section,
 5159  the governing body in each county the government of which is not
 5160  consolidated with that of one or more municipalities and which
 5161  has a population of less than 800,000 residents, may levy, by
 5162  ordinance subject to approval by a majority of the electors of
 5163  the county voting in a referendum, a discretionary sales surtax
 5164  at a rate that may not exceed 0.25 percent for the sole purpose
 5165  of funding trauma services provided by a trauma center licensed
 5166  pursuant to chapter 395.
 5167         1. A statement that includes a brief and general
 5168  description of the purposes to be funded by the surtax and that
 5169  conforms to the requirements of s. 101.161 shall be placed on
 5170  the ballot by the governing body of the county. The following
 5171  shall be placed on the ballot:
 5172  
 5173                       FOR THE. . . .CENTS TAX                     
 5174                     AGAINST THE. . . .CENTS TAX                   
 5175  
 5176         2. The ordinance adopted by the governing body of the
 5177  county providing for the imposition of the surtax shall set
 5178  forth a plan for providing trauma services to trauma victims
 5179  presenting in the trauma service area in which such county is
 5180  located.
 5181         3. Moneys collected pursuant to this paragraph remain the
 5182  property of the state and shall be distributed by the Department
 5183  of Revenue on a regular and periodic basis to the clerk of the
 5184  circuit court as ex officio custodian of the funds of the
 5185  authorizing county. The clerk of the circuit court shall:
 5186         a. Maintain the moneys in a trauma services trust fund.
 5187         b. Invest any funds held on deposit in the trust fund
 5188  pursuant to general law.
 5189         c. Disburse the funds, including any interest earned on
 5190  such funds, to the trauma center in its trauma service area, as
 5191  provided in the plan set forth pursuant to subparagraph 2., upon
 5192  directive from the authorizing county. If the trauma center
 5193  receiving funds requests such funds be used to generate federal
 5194  matching funds under Medicaid, the custodian of the funds shall
 5195  instead issue a check to the Agency for Health Care
 5196  Administration to accomplish that purpose to the extent that the
 5197  agency is allowed through the General Appropriations Act.
 5198         d. Prepare on a biennial basis an audit of the trauma
 5199  services trust fund specified in sub-subparagraph a., to be
 5200  delivered to the authorizing county.
 5201         4. A discretionary sales surtax imposed pursuant to this
 5202  paragraph shall expire 4 years after the effective date of the
 5203  surtax, unless reenacted by ordinance subject to approval by a
 5204  majority of the electors of the county voting in a subsequent
 5205  referendum.
 5206         5. Notwithstanding any other provision of this section, a
 5207  county shall not levy local option sales surtaxes authorized in
 5208  this paragraph and subsections (2) and (3) in excess of a
 5209  combined rate of 1 percent.
 5210         (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in
 5211  s. 125.011(1) may levy the surtax authorized in this subsection
 5212  pursuant to an ordinance either approved by extraordinary vote
 5213  of the county commission or conditioned to take effect only upon
 5214  approval by a majority vote of the electors of the county voting
 5215  in a referendum. In a county as defined in s. 125.011(1), for
 5216  the purposes of this subsection, “county public general
 5217  hospital” means a general hospital as defined in s. 395.002
 5218  which is owned, operated, maintained, or governed by the county
 5219  or its agency, authority, or public health trust.
 5220         (a) The rate shall be 0.5 percent.
 5221         (b) If the ordinance is conditioned on a referendum, the
 5222  proposal to adopt the county public hospital surtax shall be
 5223  placed on the ballot in accordance with law at a time to be set
 5224  at the discretion of the governing body. The referendum question
 5225  on the ballot shall include a brief general description of the
 5226  health care services to be funded by the surtax.
 5227         (c) Proceeds from the surtax shall be:
 5228         1. Deposited by the county in a special fund, set aside
 5229  from other county funds, to be used only for the operation,
 5230  maintenance, and administration of the county public general
 5231  hospital; and
 5232         2. Remitted promptly by the county to the agency,
 5233  authority, or public health trust created by law which
 5234  administers or operates the county public general hospital.
 5235         (d) Except as provided in subparagraphs 1. and 2., the
 5236  county must continue to contribute each year an amount equal to
 5237  at least 80 percent of that percentage of the total county
 5238  budget appropriated for the operation, administration, and
 5239  maintenance of the county public general hospital from the
 5240  county’s general revenues in the fiscal year of the county
 5241  ending September 30, 1991:
 5242         1. Twenty-five percent of such amount must be remitted to a
 5243  governing board, agency, or authority that is wholly independent
 5244  from the public health trust, agency, or authority responsible
 5245  for the county public general hospital, to be used solely for
 5246  the purpose of funding the plan for indigent health care
 5247  services provided for in paragraph (e);
 5248         2. However, in the first year of the plan, a total of $10
 5249  million shall be remitted to such governing board, agency, or
 5250  authority, to be used solely for the purpose of funding the plan
 5251  for indigent health care services provided for in paragraph (e),
 5252  and in the second year of the plan, a total of $15 million shall
 5253  be so remitted and used.
 5254         (e) A governing board, agency, or authority shall be
 5255  chartered by the county commission upon this act becoming law.
 5256  The governing board, agency, or authority shall adopt and
 5257  implement a health care plan for indigent health care services.
 5258  The governing board, agency, or authority shall consist of no
 5259  more than seven and no fewer than five members appointed by the
 5260  county commission. The members of the governing board, agency,
 5261  or authority shall be at least 18 years of age and residents of
 5262  the county. No member may be employed by or affiliated with a
 5263  health care provider or the public health trust, agency, or
 5264  authority responsible for the county public general hospital.
 5265  The following community organizations shall each appoint a
 5266  representative to a nominating committee: the South Florida
 5267  Hospital and Healthcare Association, the Miami-Dade County
 5268  Public Health Trust, the Dade County Medical Association, the
 5269  Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade
 5270  County. This committee shall nominate between 10 and 14 county
 5271  citizens for the governing board, agency, or authority. The
 5272  slate shall be presented to the county commission and the county
 5273  commission shall confirm the top five to seven nominees,
 5274  depending on the size of the governing board. Until such time as
 5275  the governing board, agency, or authority is created, the funds
 5276  provided for in subparagraph (d)2. shall be placed in a
 5277  restricted account set aside from other county funds and not
 5278  disbursed by the county for any other purpose.
 5279         1. The plan shall divide the county into a minimum of four
 5280  and maximum of six service areas, with no more than one
 5281  participant hospital per service area. The county public general
 5282  hospital shall be designated as the provider for one of the
 5283  service areas. Services shall be provided through participants’
 5284  primary acute care facilities.
 5285         2. The plan and subsequent amendments to it shall fund a
 5286  defined range of health care services for both indigent persons
 5287  and the medically poor, including primary care, preventive care,
 5288  hospital emergency room care, and hospital care necessary to
 5289  stabilize the patient. For the purposes of this section,
 5290  “stabilization” means stabilization as defined in s.
 5291  397.311(35). Where consistent with these objectives, the plan
 5292  may include services rendered by physicians, clinics, community
 5293  hospitals, and alternative delivery sites, as well as at least
 5294  one regional referral hospital per service area. The plan shall
 5295  provide that agreements negotiated between the governing board,
 5296  agency, or authority and providers shall recognize hospitals
 5297  that render a disproportionate share of indigent care, provide
 5298  other incentives to promote the delivery of charity care to draw
 5299  down federal funds where appropriate, and require cost
 5300  containment, including, but not limited to, case management.
 5301  From the funds specified in subparagraphs (d)1. and 2. for
 5302  indigent health care services, service providers shall receive
 5303  reimbursement at a Medicaid rate to be determined by the
 5304  governing board, agency, or authority created pursuant to this
 5305  paragraph for the initial emergency room visit, and a per-member
 5306  per-month fee or capitation for those members enrolled in their
 5307  service area, as compensation for the services rendered
 5308  following the initial emergency visit. Except for provisions of
 5309  emergency services, upon determination of eligibility,
 5310  enrollment shall be deemed to have occurred at the time services
 5311  were rendered. The provisions for specific reimbursement of
 5312  emergency services shall be repealed on July 1, 2001, unless
 5313  otherwise reenacted by the Legislature. The capitation amount or
 5314  rate shall be determined prior to program implementation by an
 5315  independent actuarial consultant. In no event shall such
 5316  reimbursement rates exceed the Medicaid rate. The plan must also
 5317  provide that any hospitals owned and operated by government
 5318  entities on or after the effective date of this act must, as a
 5319  condition of receiving funds under this subsection, afford
 5320  public access equal to that provided under s. 286.011 as to any
 5321  meeting of the governing board, agency, or authority the subject
 5322  of which is budgeting resources for the retention of charity
 5323  care, as that term is defined in the rules of the Agency for
 5324  Health Care Administration. The plan shall also include
 5325  innovative health care programs that provide cost-effective
 5326  alternatives to traditional methods of service and delivery
 5327  funding.
 5328         3. The plan’s benefits shall be made available to all
 5329  county residents currently eligible to receive health care
 5330  services as indigents or medically poor as defined in paragraph
 5331  (4)(d).
 5332         4. Eligible residents who participate in the health care
 5333  plan shall receive coverage for a period of 12 months or the
 5334  period extending from the time of enrollment to the end of the
 5335  current fiscal year, per enrollment period, whichever is less.
 5336         5. At the end of each fiscal year, the governing board,
 5337  agency, or authority shall prepare an audit that reviews the
 5338  budget of the plan, delivery of services, and quality of
 5339  services, and makes recommendations to increase the plan’s
 5340  efficiency. The audit shall take into account participant
 5341  hospital satisfaction with the plan and assess the amount of
 5342  poststabilization patient transfers requested, and accepted or
 5343  denied, by the county public general hospital.
 5344         (f) Notwithstanding any other provision of this section, a
 5345  county may not levy local option sales surtaxes authorized in
 5346  this subsection and subsections (2) and (3) in excess of a
 5347  combined rate of 1 percent.
 5348         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
 5349         (a) The school board in each county may levy, pursuant to
 5350  resolution conditioned to take effect only upon approval by a
 5351  majority vote of the electors of the county voting in a
 5352  referendum, a discretionary sales surtax at a rate that may not
 5353  exceed 0.5 percent.
 5354         (b) The resolution shall include a statement that provides
 5355  a brief and general description of the school capital outlay
 5356  projects to be funded by the surtax. The statement shall conform
 5357  to the requirements of s. 101.161 and shall be placed on the
 5358  ballot by the governing body of the county. The following
 5359  question shall be placed on the ballot:
 5360  
 5361  ....FOR THE                  ....CENTS TAX           
 5362  ....AGAINST THE              ....CENTS TAX           
 5363  
 5364         (c) The resolution providing for the imposition of the
 5365  surtax shall set forth a plan for use of the surtax proceeds for
 5366  fixed capital expenditures or fixed capital costs associated
 5367  with the construction, reconstruction, or improvement of school
 5368  facilities and campuses which have a useful life expectancy of 5
 5369  or more years, and any land acquisition, land improvement,
 5370  design, and engineering costs related thereto. Additionally, the
 5371  plan shall include the costs of retrofitting and providing for
 5372  technology implementation, including hardware and software, for
 5373  the various sites within the school district. Surtax revenues
 5374  may be used for the purpose of servicing bond indebtedness to
 5375  finance projects authorized by this subsection, and any interest
 5376  accrued thereto may be held in trust to finance such projects.
 5377  Neither the proceeds of the surtax nor any interest accrued
 5378  thereto shall be used for operational expenses.
 5379         (d) Surtax revenues collected by the Department of Revenue
 5380  pursuant to this subsection shall be distributed to the school
 5381  board imposing the surtax in accordance with law.
 5382         (7) VOTER-APPROVED INDIGENT CARE SURTAX.—
 5383         (a)1. The governing body in each county that has a
 5384  population of fewer than 800,000 residents may levy an indigent
 5385  care surtax pursuant to an ordinance conditioned to take effect
 5386  only upon approval by a majority vote of the electors of the
 5387  county voting in a referendum. The surtax may be levied at a
 5388  rate not to exceed 0.5 percent, except that if a publicly
 5389  supported medical school is located in the county, the rate
 5390  shall not exceed 1 percent.
 5391         2. Notwithstanding subparagraph 1., the governing body of
 5392  any county that has a population of fewer than 50,000 residents
 5393  may levy an indigent care surtax pursuant to an ordinance
 5394  conditioned to take effect only upon approval by a majority vote
 5395  of the electors of the county voting in a referendum. The surtax
 5396  may be levied at a rate not to exceed 1 percent.
 5397         (b) A statement that includes a brief and general
 5398  description of the purposes to be funded by the surtax and that
 5399  conforms to the requirements of s. 101.161 shall be placed on
 5400  the ballot by the governing body of the county. The following
 5401  questions shall be placed on the ballot:
 5402  
 5403                       FOR THE. . . .CENTS TAX                     
 5404                     AGAINST THE. . . .CENTS TAX                   
 5405  
 5406         (c)1. The ordinance adopted by the governing body providing
 5407  for the imposition of the surtax must set forth a plan for
 5408  providing health care services to qualified residents, as
 5409  defined in paragraph (d). The plan and subsequent amendments to
 5410  it shall fund a broad range of health care services for indigent
 5411  persons and the medically poor, including, but not limited to,
 5412  primary care and preventive care, as well as hospital care. It
 5413  shall emphasize a continuity of care in the most cost-effective
 5414  setting, taking into consideration a high quality of care and
 5415  geographic access. Where consistent with these objectives, it
 5416  shall include, without limitation, services rendered by
 5417  physicians, clinics, community hospitals, mental health centers,
 5418  and alternative delivery sites, as well as at least one regional
 5419  referral hospital where appropriate. It shall provide that
 5420  agreements negotiated between the county and providers shall
 5421  include reimbursement methodologies that take into account the
 5422  cost of services rendered to eligible patients, recognize
 5423  hospitals that render a disproportionate share of indigent care,
 5424  provide other incentives to promote the delivery of charity
 5425  care, and require cost containment, including, but not limited
 5426  to, case management. The plan must also include innovative
 5427  health care programs that provide cost-effective alternatives to
 5428  traditional methods of service delivery and funding.
 5429         2. In addition to the uses specified or services required
 5430  to be provided under this subsection, the ordinance adopted by a
 5431  county that has a population of fewer than 50,000 residents may
 5432  pledge surtax proceeds to service new or existing bond
 5433  indebtedness incurred to finance, plan, construct, or
 5434  reconstruct a public or not-for-profit hospital in such county
 5435  and any land acquisition, land improvement, design, or
 5436  engineering costs related to such hospital, if the governing
 5437  body of the county determines that a public or not-for-profit
 5438  hospital existing at the time of issuance of the bonds
 5439  authorized under this subparagraph would, more likely than not,
 5440  otherwise cease to operate. The plan required under this
 5441  paragraph may, by an extraordinary vote of the governing body of
 5442  such county, provide that some or all of the surtax revenues and
 5443  any interest earned must be expended for the purpose of
 5444  servicing such bond indebtedness. Such county may also use the
 5445  services of the Division of Bond Finance of the State Board of
 5446  Administration pursuant to the State Bond Act to issue bonds
 5447  under this subparagraph. A jurisdiction may not issue bonds
 5448  under this subparagraph more frequently than once per year. Any
 5449  county that has a population of fewer than 50,000 residents at
 5450  the time any bonds authorized in this subparagraph are issued
 5451  retains the authority granted under this subparagraph throughout
 5452  the terms of such bonds, including the term of any refinancing
 5453  bonds, regardless of any subsequent increase in population which
 5454  would result in such county having 50,000 or more residents.
 5455         (d) For the purpose of this subsection, the term “qualified
 5456  residents” means residents of the authorizing county who are:
 5457         1. Qualified as indigent persons as certified by the
 5458  authorizing county;
 5459         2. Certified by the authorizing county as meeting the
 5460  definition of the medically poor, defined as persons having
 5461  insufficient income, resources, and assets to provide the needed
 5462  medical care without using resources required to meet basic
 5463  needs for shelter, food, clothing, and personal expenses; not
 5464  being eligible for any other state or federal program or having
 5465  medical needs that are not covered by any such program; or
 5466  having insufficient third-party insurance coverage. In all
 5467  cases, the authorizing county shall serve as the payor of last
 5468  resort; or
 5469         3. Participating in innovative, cost-effective programs
 5470  approved by the authorizing county.
 5471         (e) Moneys collected pursuant to this subsection remain the
 5472  property of the state and shall be distributed by the Department
 5473  of Revenue on a regular and periodic basis to the clerk of the
 5474  circuit court as ex officio custodian of the funds of the
 5475  authorizing county. The clerk of the circuit court shall:
 5476         1. Maintain the moneys in an indigent health care trust
 5477  fund.
 5478         2. Invest any funds held on deposit in the trust fund
 5479  pursuant to general law.
 5480         3. Disburse the funds, including any interest earned, to
 5481  any provider of health care services, as provided in paragraphs
 5482  (c) and (d), upon directive from the authorizing county.
 5483         4. Disburse the funds, including any interest earned, to
 5484  service any bond indebtedness authorized in this subsection upon
 5485  directive from the authorizing county, which directive may be
 5486  irrevocably given at the time the bond indebtedness is incurred.
 5487         (f) Notwithstanding any other provision of this section, a
 5488  county may not levy local option sales surtaxes authorized in
 5489  this subsection and subsections (2) and (3) in excess of a
 5490  combined rate of 1 percent or, if a publicly supported medical
 5491  school is located in the county or the county has a population
 5492  of fewer than 50,000 residents, in excess of a combined rate of
 5493  1.5 percent.
 5494         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
 5495         (a) The governing authority of a county, other than a
 5496  county that has imposed two separate discretionary surtaxes
 5497  without expiration, may, by ordinance, levy a discretionary
 5498  sales surtax of up to 1 percent for emergency fire rescue
 5499  services and facilities as provided in this subsection. As used
 5500  in this subsection, the term “emergency fire rescue services”
 5501  includes, but is not limited to, preventing and extinguishing
 5502  fires; protecting and saving life and property from fires or
 5503  natural or intentional acts or disasters; enforcing municipal,
 5504  county, or state fire prevention codes and laws pertaining to
 5505  the prevention and control of fires; and providing prehospital
 5506  emergency medical treatment.
 5507         (b) Upon the adoption of the ordinance, the levy of the
 5508  surtax must be placed on the ballot by the governing authority
 5509  of the county enacting the ordinance. The ordinance will take
 5510  effect if approved by a majority of the electors of the county
 5511  voting in a referendum held for such purpose. The referendum
 5512  shall be placed on the ballot of a regularly scheduled election.
 5513  The ballot for the referendum must conform to the requirements
 5514  of s. 101.161. The interlocal agreement required under paragraph
 5515  (d) is a condition precedent to holding the referendum.
 5516         (c) Pursuant to s. 212.054(4), the proceeds of the
 5517  discretionary sales surtax collected under this subsection, less
 5518  an administrative fee that may be retained by the Department of
 5519  Revenue, shall be distributed by the department to the county.
 5520  The county shall distribute the proceeds it receives from the
 5521  department to the participating jurisdictions that have entered
 5522  into an interlocal agreement with the county under this
 5523  subsection. The county may also charge an administrative fee for
 5524  receiving and distributing the surtax in the amount of the
 5525  actual costs incurred, not to exceed 2 percent of the surtax
 5526  collected.
 5527         (d) The county governing authority must develop and execute
 5528  an interlocal agreement with participating jurisdictions, which
 5529  are the governing bodies of municipalities, dependent special
 5530  districts, independent special districts, or municipal service
 5531  taxing units that provide emergency fire and rescue services
 5532  within the county. The interlocal agreement must include a
 5533  majority of the service providers in the county.
 5534         1. The interlocal agreement shall only specify that:
 5535         a. The amount of the surtax proceeds to be distributed by
 5536  the county to each participating jurisdiction is based on the
 5537  actual amounts collected within each participating jurisdiction
 5538  as determined by the Department of Revenue’s population
 5539  allocations in accordance with s. 218.62; or
 5540         b. If a county has special fire control districts and
 5541  rescue districts within its boundary, the county shall
 5542  distribute the surtax proceeds among the county and the
 5543  participating municipalities or special fire control and rescue
 5544  districts based on the proportion of each entity’s expenditures
 5545  of ad valorem taxes and non-ad valorem assessments for fire
 5546  control and emergency rescue services in each of the immediately
 5547  preceding 5 fiscal years to the total of the expenditures for
 5548  all participating entities.
 5549         2. Each participating jurisdiction shall agree that if a
 5550  participating jurisdiction is requested to provide personnel or
 5551  equipment to any other service provider, on a long-term basis
 5552  pursuant to an interlocal agreement, the jurisdiction providing
 5553  the service is entitled to payment from the requesting service
 5554  provider from that provider’s share of the surtax proceeds for
 5555  all costs of the equipment or personnel.
 5556         (e) Upon the surtax taking effect and initiation of
 5557  collections, a county and any participating jurisdiction
 5558  entering into the interlocal agreement shall reduce the ad
 5559  valorem tax levy or any non-ad valorem assessment for fire
 5560  control and emergency rescue services in its next and subsequent
 5561  budgets by the estimated amount of revenue provided by the
 5562  surtax.
 5563         (f) Use of surtax proceeds authorized under this subsection
 5564  does not relieve a local government from complying with the
 5565  provisions of chapter 200 and any related provision of law that
 5566  establishes millage caps or limits undesignated budget reserves
 5567  and procedures for establishing rollback rates for ad valorem
 5568  taxes and budget adoption. If surtax collections exceed
 5569  projected collections in any fiscal year, any surplus
 5570  distribution shall be used to further reduce ad valorem taxes in
 5571  the next fiscal year. These proceeds shall be applied as a
 5572  rebate to the final millage, after the TRIM notice is completed
 5573  in accordance with this provision.
 5574         (g) Municipalities, special fire control and rescue
 5575  districts, and contract service providers that do not enter into
 5576  an interlocal agreement are not entitled to receive a portion of
 5577  the proceeds of the surtax collected under this subsection and
 5578  are not required to reduce ad valorem taxes or non-ad valorem
 5579  assessments pursuant to paragraph (e).
 5580         (h) The provisions of sub-subparagraph (d)1.a. and
 5581  subparagraph (d)2. do not apply if:
 5582         1. There is an interlocal agreement with the county and one
 5583  or more participating jurisdictions which prohibits one or more
 5584  jurisdictions from providing the same level of service for
 5585  prehospital emergency medical treatment within the prohibited
 5586  participating jurisdictions’ boundaries; or
 5587         2. The county has issued a certificate of public
 5588  convenience and necessity or its equivalent to a county
 5589  department or a dependent special district of the county.
 5590         (i) Surtax collections shall be initiated on January 1 of
 5591  the year following a successful referendum in order to coincide
 5592  with s. 212.054(5).
 5593         (j) Notwithstanding s. 212.054, if a multicounty
 5594  independent special district created pursuant to chapter 67-764,
 5595  Laws of Florida, levies ad valorem taxes on district property to
 5596  fund emergency fire rescue services within the district and is
 5597  required by s. 2, Art. VII of the State Constitution to maintain
 5598  a uniform ad valorem tax rate throughout the district, the
 5599  county may not levy the discretionary sales surtax authorized by
 5600  this subsection within the boundaries of the district.
 5601         Section 53. For the purpose of incorporating the amendment
 5602  made by this act to section 212.054, Florida Statutes, in
 5603  references thereto, paragraph (a) of subsection (4), paragraph
 5604  (a) of subsection (8), and subsection (9) of section 212.08,
 5605  Florida Statutes, are reenacted to read:
 5606         212.08 Sales, rental, use, consumption, distribution, and
 5607  storage tax; specified exemptions.—The sale at retail, the
 5608  rental, the use, the consumption, the distribution, and the
 5609  storage to be used or consumed in this state of the following
 5610  are hereby specifically exempt from the tax imposed by this
 5611  chapter.
 5612         (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
 5613         (a) Also exempt are:
 5614         1. Water delivered to the purchaser through pipes or
 5615  conduits or delivered for irrigation purposes. The sale of
 5616  drinking water in bottles, cans, or other containers, including
 5617  water that contains minerals or carbonation in its natural state
 5618  or water to which minerals have been added at a water treatment
 5619  facility regulated by the Department of Environmental Protection
 5620  or the Department of Health, is exempt. This exemption does not
 5621  apply to the sale of drinking water in bottles, cans, or other
 5622  containers if carbonation or flavorings, except those added at a
 5623  water treatment facility, have been added. Water that has been
 5624  enhanced by the addition of minerals and that does not contain
 5625  any added carbonation or flavorings is also exempt.
 5626         2. All fuels used by a public or private utility, including
 5627  any municipal corporation or rural electric cooperative
 5628  association, in the generation of electric power or energy for
 5629  sale. Fuel other than motor fuel and diesel fuel is taxable as
 5630  provided in this chapter with the exception of fuel expressly
 5631  exempt herein. Natural gas and natural gas fuel as defined in s.
 5632  206.9951(2) are exempt from the tax imposed by this chapter when
 5633  placed into the fuel supply system of a motor vehicle. Effective
 5634  July 1, 2013, natural gas used to generate electricity in a non
 5635  combustion fuel cell used in stationary equipment is exempt from
 5636  the tax imposed by this chapter. Motor fuels and diesel fuels
 5637  are taxable as provided in chapter 206, with the exception of
 5638  those motor fuels and diesel fuels used by railroad locomotives
 5639  or vessels to transport persons or property in interstate or
 5640  foreign commerce, which are taxable under this chapter only to
 5641  the extent provided herein. The basis of the tax shall be the
 5642  ratio of intrastate mileage to interstate or foreign mileage
 5643  traveled by the carrier’s railroad locomotives or vessels that
 5644  were used in interstate or foreign commerce and that had at
 5645  least some Florida mileage during the previous fiscal year of
 5646  the carrier, such ratio to be determined at the close of the
 5647  fiscal year of the carrier. However, during the fiscal year in
 5648  which the carrier begins its initial operations in this state,
 5649  the carrier’s mileage apportionment factor may be determined on
 5650  the basis of an estimated ratio of anticipated miles in this
 5651  state to anticipated total miles for that year, and
 5652  subsequently, additional tax shall be paid on the motor fuel and
 5653  diesel fuels, or a refund may be applied for, on the basis of
 5654  the actual ratio of the carrier’s railroad locomotives’ or
 5655  vessels’ miles in this state to its total miles for that year.
 5656  This ratio shall be applied each month to the total Florida
 5657  purchases made in this state of motor and diesel fuels to
 5658  establish that portion of the total used and consumed in
 5659  intrastate movement and subject to tax under this chapter. The
 5660  basis for imposition of any discretionary surtax shall be set
 5661  forth in s. 212.054. Fuels used exclusively in intrastate
 5662  commerce do not qualify for the proration of tax.
 5663         3. The transmission or wheeling of electricity.
 5664         4. Dyed diesel fuel placed into the storage tank of a
 5665  vessel used exclusively for the commercial fishing and
 5666  aquacultural purposes listed in s. 206.41(4)(c)3.
 5667         (8) PARTIAL EXEMPTIONS; VESSELS ENGAGED IN INTERSTATE OR
 5668  FOREIGN COMMERCE.—
 5669         (a) The sale or use of vessels and parts thereof used to
 5670  transport persons or property in interstate or foreign commerce,
 5671  including commercial fishing vessels, is subject to the taxes
 5672  imposed in this chapter only to the extent provided herein. The
 5673  basis of the tax shall be the ratio of intrastate mileage to
 5674  interstate or foreign mileage traveled by the carrier’s vessels
 5675  which were used in interstate or foreign commerce and which had
 5676  at least some Florida mileage during the previous fiscal year.
 5677  The ratio would be determined at the close of the carrier’s
 5678  fiscal year. However, during the fiscal year in which the vessel
 5679  begins its initial operations in this state, the vessel’s
 5680  mileage apportionment factor may be determined on the basis of
 5681  an estimated ratio of anticipated miles in this state to
 5682  anticipated total miles for that year and, subsequently,
 5683  additional tax shall be paid on the vessel, or a refund may be
 5684  applied for, on the basis of the actual ratio of the vessel’s
 5685  miles in this state to its total miles for that year. This ratio
 5686  shall be applied each month to the total Florida purchases of
 5687  such vessels and parts thereof which are used in Florida to
 5688  establish that portion of the total used and consumed in
 5689  intrastate movement and subject to the tax at the applicable
 5690  rate. The basis for imposition of any discretionary surtax shall
 5691  be as set forth in s. 212.054. Items, appropriate to carry out
 5692  the purposes for which a vessel is designed or equipped and
 5693  used, purchased by the owner, operator, or agent of a vessel for
 5694  use on board such vessel shall be deemed to be parts of the
 5695  vessel upon which the same are used or consumed. Vessels and
 5696  parts thereof used to transport persons or property in
 5697  interstate and foreign commerce are hereby determined to be
 5698  susceptible to a distinct and separate classification for
 5699  taxation under the provisions of this chapter. Vessels and parts
 5700  thereof used exclusively in intrastate commerce do not qualify
 5701  for the proration of tax.
 5702         (9) PARTIAL EXEMPTIONS; RAILROADS AND MOTOR VEHICLES
 5703  ENGAGED IN INTERSTATE OR FOREIGN COMMERCE.—
 5704         (a) Railroads that are licensed as common carriers by the
 5705  Surface Transportation Board and parts thereof used to transport
 5706  persons or property in interstate or foreign commerce are
 5707  subject to tax imposed in this chapter only to the extent
 5708  provided herein. The basis of the tax shall be the ratio of
 5709  intrastate mileage to interstate or foreign mileage traveled by
 5710  the carrier during the previous fiscal year of the carrier. Such
 5711  ratio is to be determined at the close of the carrier’s fiscal
 5712  year. However, during the fiscal year in which the railroad
 5713  begins its initial operations in this state, the railroad’s
 5714  mileage apportionment factor may be determined on the basis of
 5715  an estimated ratio of anticipated miles in this state to
 5716  anticipated total miles for that year and, subsequently,
 5717  additional tax shall be paid on the railroad, or a refund may be
 5718  applied for, on the basis of the actual ratio of the railroad’s
 5719  miles in this state to its total miles for that year. This ratio
 5720  shall be applied each month to the purchases of the railroad in
 5721  this state which are used in this state to establish that
 5722  portion of the total used and consumed in intrastate movement
 5723  and subject to tax under this chapter. The basis for imposition
 5724  of any discretionary surtax is set forth in s. 212.054.
 5725  Railroads that are licensed as common carriers by the Surface
 5726  Transportation Board and parts thereof used to transport persons
 5727  or property in interstate and foreign commerce are hereby
 5728  determined to be susceptible to a distinct and separate
 5729  classification for taxation under the provisions of this
 5730  chapter.
 5731         (b) Motor vehicles that are engaged in interstate commerce
 5732  as common carriers, and parts thereof, used to transport persons
 5733  or property in interstate or foreign commerce are subject to tax
 5734  imposed in this chapter only to the extent provided herein. The
 5735  basis of the tax shall be the ratio of intrastate mileage to
 5736  interstate or foreign mileage traveled by the carrier’s motor
 5737  vehicles which were used in interstate or foreign commerce and
 5738  which had at least some Florida mileage during the previous
 5739  fiscal year of the carrier. Such ratio is to be determined at
 5740  the close of the carrier’s fiscal year. However, during the
 5741  fiscal year in which the carrier begins its initial operations
 5742  in this state, the carrier’s mileage apportionment factor may be
 5743  determined on the basis of an estimated ratio of anticipated
 5744  miles in this state to anticipated total miles for that year
 5745  and, subsequently, additional tax shall be paid on the carrier,
 5746  or a refund may be applied for, on the basis of the actual ratio
 5747  of the carrier’s miles in this state to its total miles for that
 5748  year. This ratio shall be applied each month to the purchases in
 5749  this state of such motor vehicles and parts thereof which are
 5750  used in this state to establish that portion of the total used
 5751  and consumed in intrastate movement and subject to tax under
 5752  this chapter. The basis for imposition of any discretionary
 5753  surtax is set forth in s. 212.054. Motor vehicles that are
 5754  engaged in interstate commerce, and parts thereof, used to
 5755  transport persons or property in interstate and foreign commerce
 5756  are hereby determined to be susceptible to a distinct and
 5757  separate classification for taxation under the provisions of
 5758  this chapter. Motor vehicles and parts thereof used exclusively
 5759  in intrastate commerce do not qualify for the proration of tax.
 5760  For purposes of this paragraph, parts of a motor vehicle engaged
 5761  in interstate commerce include a separate tank not connected to
 5762  the fuel supply system of the motor vehicle into which diesel
 5763  fuel is placed to operate a refrigeration unit or other
 5764  equipment.
 5765         Section 54. For the purpose of incorporating the amendment
 5766  made by this act to section 212.054, Florida Statutes, in a
 5767  reference thereto, paragraph (a) of subsection (3) of section
 5768  921.0022, Florida Statutes, is reenacted to read:
 5769         921.0022 Criminal Punishment Code; offense severity ranking
 5770  chart.—
 5771         (3) OFFENSE SEVERITY RANKING CHART
 5772         (a) LEVEL 1
 5773  
 5774  FloridaStatute          FelonyDegree          Description          
 5775  24.118(3)(a)                3rd     Counterfeit or altered state lottery ticket.
 5776  212.054(2)(b)               3rd     Discretionary sales surtax; limitations, administration, and collection.
 5777  212.15(2)(b)                3rd     Failure to remit sales taxes, amount greater than $300 but less than $20,000.
 5778  316.1935(1)                 3rd     Fleeing or attempting to elude law enforcement officer.
 5779  319.30(5)                   3rd     Sell, exchange, give away certificate of title or identification number plate.
 5780  319.35(1)(a)                3rd     Tamper, adjust, change, etc., an odometer.
 5781  320.26(1)(a)                3rd     Counterfeit, manufacture, or sell registration license plates or validation stickers.
 5782  322.212 (1)(a)-(c)          3rd     Possession of forged, stolen, counterfeit, or unlawfully issued driver license; possession of simulated identification.
 5783  322.212(4)                  3rd     Supply or aid in supplying unauthorized driver license or identification card.
 5784  322.212(5)(a)               3rd     False application for driver license or identification card.
 5785  414.39(2)                   3rd     Unauthorized use, possession, forgery, or alteration of food assistance program, Medicaid ID, value greater than $200.
 5786  414.39(3)(a)                3rd     Fraudulent misappropriation of public assistance funds by employee/official, value more than $200.
 5787  443.071(1)                  3rd     False statement or representation to obtain or increase reemployment assistance benefits.
 5788  509.151(1)                  3rd     Defraud an innkeeper, food or lodging value greater than $300.
 5789  517.302(1)                  3rd     Violation of the Florida Securities and Investor Protection Act.
 5790  562.27(1)                   3rd     Possess still or still apparatus.
 5791  713.69                      3rd     Tenant removes property upon which lien has accrued, value more than $50.
 5792  812.014(3)(c)               3rd     Petit theft (3rd conviction); theft of any property not specified in subsection (2).
 5793  812.081(2)                  3rd     Unlawfully makes or causes to be made a reproduction of a trade secret.
 5794  815.04(5)(a)                3rd     Offense against intellectual property (i.e., computer programs, data).
 5795  817.52(2)                   3rd     Hiring with intent to defraud, motor vehicle services.
 5796  817.569(2)                  3rd     Use of public record or public records information to facilitate commission of a felony.
 5797  826.01                      3rd     Bigamy.                        
 5798  828.122(3)                  3rd     Fighting or baiting animals.   
 5799  831.04(1)                   3rd     Any erasure, alteration, etc., of any replacement deed, map, plat, or other document listed in s. 92.28.
 5800  831.31(1)(a)                3rd     Sell, deliver, or possess counterfeit controlled substances, all but s. 893.03(5) drugs.
 5801  832.041(1)                  3rd     Stopping payment with intent to defraud $150 or more.
 5802  832.05(2)(b) & (4)(c)       3rd     Knowing, making, issuing worthless checks $150 or more or obtaining property in return for worthless check $150 or more.
 5803  838.15(2)                   3rd     Commercial bribe receiving.    
 5804  838.16                      3rd     Commercial bribery.            
 5805  843.18                      3rd     Fleeing by boat to elude a law enforcement officer.
 5806  847.011(1)(a)               3rd     Sell, distribute, etc., obscene, lewd, etc., material (2nd conviction).
 5807  849.01                      3rd     Keeping gambling house.        
 5808  849.09(1)(a)-(d)            3rd     Lottery; set up, promote, etc., or assist therein, conduct or advertise drawing for prizes, or dispose of property or money by means of lottery.
 5809  849.23                      3rd     Gambling-related machines; “common offender” as to property rights.
 5810  849.25(2)                   3rd     Engaging in bookmaking.        
 5811  860.08                      3rd     Interfere with a railroad signal.
 5812  860.13(1)(a)                3rd     Operate aircraft while under the influence.
 5813  893.13(2)(a)2.              3rd     Purchase of cannabis.          
 5814  893.13(6)(a)                3rd     Possession of cannabis (more than 20 grams).
 5815  934.03(1)(a)                3rd     Intercepts, or procures any other person to intercept, any wire or oral communication.
 5816  
 5817         Section 55. For the purpose of incorporating the amendments
 5818  made by this act to sections 212.06 and 212.08, Florida
 5819  Statutes, in references thereto, paragraphs (b) and (c) of
 5820  subsection (2) and subsection (3) of section 288.1258, Florida
 5821  Statutes, are reenacted to read:
 5822         288.1258 Entertainment industry qualified production
 5823  companies; application procedure; categories; duties of the
 5824  Department of Revenue; records and reports.—
 5825         (2) APPLICATION PROCEDURE.—
 5826         (b)1. The Office of Film and Entertainment shall establish
 5827  a process by which an entertainment industry production company
 5828  may be approved by the office as a qualified production company
 5829  and may receive a certificate of exemption from the Department
 5830  of Revenue for the sales and use tax exemptions under ss.
 5831  212.031, 212.06, and 212.08.
 5832         2. Upon determination by the Office of Film and
 5833  Entertainment that a production company meets the established
 5834  approval criteria and qualifies for exemption, the Office of
 5835  Film and Entertainment shall return the approved application or
 5836  application renewal or extension to the Department of Revenue,
 5837  which shall issue a certificate of exemption.
 5838         3. The Office of Film and Entertainment shall deny an
 5839  application or application for renewal or extension from a
 5840  production company if it determines that the production company
 5841  does not meet the established approval criteria.
 5842         (c) The Office of Film and Entertainment shall develop,
 5843  with the cooperation of the Department of Revenue and local
 5844  government entertainment industry promotion agencies, a
 5845  standardized application form for use in approving qualified
 5846  production companies.
 5847         1. The application form shall include, but not be limited
 5848  to, production-related information on employment, proposed
 5849  budgets, planned purchases of items exempted from sales and use
 5850  taxes under ss. 212.031, 212.06, and 212.08, a signed
 5851  affirmation from the applicant that any items purchased for
 5852  which the applicant is seeking a tax exemption are intended for
 5853  use exclusively as an integral part of entertainment industry
 5854  preproduction, production, or postproduction activities engaged
 5855  in primarily in this state, and a signed affirmation from the
 5856  Office of Film and Entertainment that the information on the
 5857  application form has been verified and is correct. In lieu of
 5858  information on projected employment, proposed budgets, or
 5859  planned purchases of exempted items, a production company
 5860  seeking a 1-year certificate of exemption may submit summary
 5861  historical data on employment, production budgets, and purchases
 5862  of exempted items related to production activities in this
 5863  state. Any information gathered from production companies for
 5864  the purposes of this section shall be considered confidential
 5865  taxpayer information and shall be disclosed only as provided in
 5866  s. 213.053.
 5867         2. The application form may be distributed to applicants by
 5868  the Office of Film and Entertainment or local film commissions.
 5869         (3) CATEGORIES.—
 5870         (a)1. A production company may be qualified for designation
 5871  as a qualified production company for a period of 1 year if the
 5872  company has operated a business in Florida at a permanent
 5873  address for a period of 12 consecutive months. Such a qualified
 5874  production company shall receive a single 1-year certificate of
 5875  exemption from the Department of Revenue for the sales and use
 5876  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 5877  certificate shall expire 1 year after issuance or upon the
 5878  cessation of business operations in the state, at which time the
 5879  certificate shall be surrendered to the Department of Revenue.
 5880         2. The Office of Film and Entertainment shall develop a
 5881  method by which a qualified production company may annually
 5882  renew a 1-year certificate of exemption for a period of up to 5
 5883  years without requiring the production company to resubmit a new
 5884  application during that 5-year period.
 5885         3. Any qualified production company may submit a new
 5886  application for a 1-year certificate of exemption upon the
 5887  expiration of that company’s certificate of exemption.
 5888         (b)1. A production company may be qualified for designation
 5889  as a qualified production company for a period of 90 days. Such
 5890  production company shall receive a single 90-day certificate of
 5891  exemption from the Department of Revenue for the sales and use
 5892  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 5893  certificate shall expire 90 days after issuance, with extensions
 5894  contingent upon approval of the Office of Film and
 5895  Entertainment. The certificate shall be surrendered to the
 5896  Department of Revenue upon its expiration.
 5897         2. Any production company may submit a new application for
 5898  a 90-day certificate of exemption upon the expiration of that
 5899  company’s certificate of exemption.
 5900         Section 56. For the purpose of incorporating the amendment
 5901  made by this act to section 212.06, Florida Statutes, in a
 5902  reference thereto, section 366.051, Florida Statutes, is
 5903  reenacted to read:
 5904         366.051 Cogeneration; small power production; commission
 5905  jurisdiction.—Electricity produced by cogeneration and small
 5906  power production is of benefit to the public when included as
 5907  part of the total energy supply of the entire electric grid of
 5908  the state or consumed by a cogenerator or small power producer.
 5909  The electric utility in whose service area a cogenerator or
 5910  small power producer is located shall purchase, in accordance
 5911  with applicable law, all electricity offered for sale by such
 5912  cogenerator or small power producer; or the cogenerator or small
 5913  power producer may sell such electricity to any other electric
 5914  utility in the state. The commission shall establish guidelines
 5915  relating to the purchase of power or energy by public utilities
 5916  from cogenerators or small power producers and may set rates at
 5917  which a public utility must purchase power or energy from a
 5918  cogenerator or small power producer. In fixing rates for power
 5919  purchased by public utilities from cogenerators or small power
 5920  producers, the commission shall authorize a rate equal to the
 5921  purchasing utility’s full avoided costs. A utility’s “full
 5922  avoided costs” are the incremental costs to the utility of the
 5923  electric energy or capacity, or both, which, but for the
 5924  purchase from cogenerators or small power producers, such
 5925  utility would generate itself or purchase from another source.
 5926  The commission may use a statewide avoided unit when setting
 5927  full avoided capacity costs. If the cogenerator or small power
 5928  producer provides adequate security, based on its financial
 5929  stability, and no costs in excess of full avoided costs are
 5930  likely to be incurred by the electric utility over the term
 5931  during which electricity is to be provided, the commission shall
 5932  authorize the levelization of payments and the elimination of
 5933  discounts due to risk factors in determining the rates. Public
 5934  utilities shall provide transmission or distribution service to
 5935  enable a retail customer to transmit electrical power generated
 5936  by the customer at one location to the customer’s facilities at
 5937  another location, if the commission finds that the provision of
 5938  this service, and the charges, terms, and other conditions
 5939  associated with the provision of this service, are not likely to
 5940  result in higher cost electric service to the utility’s general
 5941  body of retail and wholesale customers or adversely affect the
 5942  adequacy or reliability of electric service to all customers.
 5943  Notwithstanding any other provision of law, power generated by
 5944  the customer and provided by the utility to the customers’
 5945  facility at another location is subject to the gross receipts
 5946  tax imposed under s. 203.01 and the use tax imposed under s.
 5947  212.06. Such taxes shall apply at the time the power is provided
 5948  at such other location and shall be based upon the cost price of
 5949  such power as provided in s. 212.06(1)(b).
 5950         Section 57. For the purpose of incorporating the amendment
 5951  made by this act to section 212.08, Florida Statutes, in a
 5952  reference thereto, subsection (1) of section 213.22, Florida
 5953  Statutes, is reenacted to read:
 5954         213.22 Technical assistance advisements.—
 5955         (1) The department may issue informal technical assistance
 5956  advisements to persons, upon written request, as to the position
 5957  of the department on the tax consequences of a stated
 5958  transaction or event, under existing statutes, rules, or
 5959  policies. After the issuance of an assessment, a technical
 5960  assistance advisement may not be issued to a taxpayer who
 5961  requests an advisement relating to the tax or liability for tax
 5962  in respect to which the assessment has been made, except that a
 5963  technical assistance advisement may be issued to a taxpayer who
 5964  requests an advisement relating to the exemptions in s.
 5965  212.08(1) or (2) at any time. Technical assistance advisements
 5966  shall have no precedential value except to the taxpayer who
 5967  requests the advisement and then only for the specific
 5968  transaction addressed in the technical assistance advisement,
 5969  unless specifically stated otherwise in the advisement. Any
 5970  modification of an advisement shall be prospective only. A
 5971  technical assistance advisement is not an order issued pursuant
 5972  to s. 120.565 or s. 120.569 or a rule or policy of general
 5973  applicability under s. 120.54. The provisions of s. 120.53(1)
 5974  are not applicable to technical assistance advisements.
 5975         Section 58. For the purpose of incorporating the amendment
 5976  made by this act to section 212.08, Florida Statutes, in a
 5977  reference thereto, section 465.187, Florida Statutes, is
 5978  reenacted to read:
 5979         465.187 Sale of medicinal drugs.—The sale of medicinal
 5980  drugs dispensed upon the order of a practitioner pursuant to
 5981  this chapter shall be entitled to the exemption from sales tax
 5982  provided for in s. 212.08.
 5983         Section 59. For the purpose of incorporating the amendment
 5984  made by this act to section 212.17, Florida Statutes, in a
 5985  reference thereto, paragraph (a) of subsection (5) of section
 5986  212.11, Florida Statutes, is reenacted to read:
 5987         212.11 Tax returns and regulations.—
 5988         (5)(a) Each dealer that claims any credits granted in this
 5989  chapter against that dealer’s sales and use tax liabilities
 5990  shall submit to the department, upon request, documentation that
 5991  provides all of the information required to verify the dealer’s
 5992  entitlement to such credits, excluding credits authorized
 5993  pursuant to the provisions of s. 212.17. All information must be
 5994  broken down as prescribed by the department and shall be
 5995  submitted in a manner that enables the department to verify that
 5996  the credits are allowable by law. With respect to any credit
 5997  that is granted in the form of a refund of previously paid
 5998  taxes, supporting documentation must be provided with the
 5999  application for refund and the penalty provisions of paragraph
 6000  (c) do not apply.
 6001         Section 60. For the purpose of incorporating the amendment
 6002  made by this act to section 212.18, Florida Statutes, in a
 6003  reference thereto, subsection (4) of section 212.04, Florida
 6004  Statutes, is reenacted to read:
 6005         212.04 Admissions tax; rate, procedure, enforcement.—
 6006         (4) Each person who exercises the privilege of charging
 6007  admission taxes, as herein defined, shall apply for, and at that
 6008  time shall furnish the information and comply with the
 6009  provisions of s. 212.18 not inconsistent herewith and receive
 6010  from the department, a certificate of right to exercise such
 6011  privilege, which certificate shall apply to each place of
 6012  business where such privilege is exercised and shall be in the
 6013  manner and form prescribed by the department. Such certificate
 6014  shall be issued upon payment to the department of a registration
 6015  fee of $5 by the applicant. Each person exercising the privilege
 6016  of charging such admission taxes as herein defined shall cause
 6017  to be kept records and accounts showing the admission which
 6018  shall be in the form as the department may from time to time
 6019  prescribe, inclusive of records of all tickets numbered and
 6020  issued for a period of not less than the time within which the
 6021  department may, as permitted by s. 95.091(3), make an assessment
 6022  with respect to any admission evidenced by such records and
 6023  accounts, and inclusive of all bills or checks of customers who
 6024  are charged any of the taxes defined herein, showing the charge
 6025  made to each for that period. The department is empowered to use
 6026  each and every one of the powers granted herein to the
 6027  department to discover the amount of tax to be paid by each such
 6028  person and to enforce the payment thereof as are hereby granted
 6029  the department for the discovery and enforcement of the payment
 6030  of taxes hereinafter levied on the sales of tangible personal
 6031  property.
 6032         Section 61. For the purpose of incorporating the amendment
 6033  made by this act to section 212.18, Florida Statutes, in
 6034  references thereto, paragraph (b) of subsection (1) of section
 6035  212.07, Florida Statutes, is reenacted to read:
 6036         212.07 Sales, storage, use tax; tax added to purchase
 6037  price; dealer not to absorb; liability of purchasers who cannot
 6038  prove payment of the tax; penalties; general exemptions.—
 6039         (1)
 6040         (b) A resale must be in strict compliance with s. 212.18
 6041  and the rules and regulations adopted thereunder. A dealer who
 6042  makes a sale for resale that is not in strict compliance with s.
 6043  212.18 and the rules and regulations adopted thereunder is
 6044  liable for and must pay the tax. A dealer who makes a sale for
 6045  resale shall document the exempt nature of the transaction, as
 6046  established by rules adopted by the department, by retaining a
 6047  copy of the purchaser’s resale certificate. In lieu of
 6048  maintaining a copy of the certificate, a dealer may document,
 6049  before the time of sale, an authorization number provided
 6050  telephonically or electronically by the department, or by such
 6051  other means established by rule of the department. The dealer
 6052  may rely on a resale certificate issued pursuant to s.
 6053  212.18(3)(d), valid at the time of receipt from the purchaser,
 6054  without seeking annual verification of the resale certificate if
 6055  the dealer makes recurring sales to a purchaser in the normal
 6056  course of business on a continual basis. For purposes of this
 6057  paragraph, “recurring sales to a purchaser in the normal course
 6058  of business” refers to a sale in which the dealer extends credit
 6059  to the purchaser and records the debt as an account receivable,
 6060  or in which the dealer sells to a purchaser who has an
 6061  established cash or C.O.D. account, similar to an open credit
 6062  account. For purposes of this paragraph, purchases are made from
 6063  a selling dealer on a continual basis if the selling dealer
 6064  makes, in the normal course of business, sales to the purchaser
 6065  at least once in every 12-month period. A dealer may, through
 6066  the informal protest provided for in s. 213.21 and the rules of
 6067  the department, provide the department with evidence of the
 6068  exempt status of a sale. Consumer certificates of exemption
 6069  executed by those exempt entities that were registered with the
 6070  department at the time of sale, resale certificates provided by
 6071  purchasers who were active dealers at the time of sale, and
 6072  verification by the department of a purchaser’s active dealer
 6073  status at the time of sale in lieu of a resale certificate shall
 6074  be accepted by the department when submitted during the protest
 6075  period, but may not be accepted in any proceeding under chapter
 6076  120 or any circuit court action instituted under chapter 72.
 6077         Section 62. For the purpose of incorporating the amendment
 6078  made by this act to section 212.18, Florida Statutes, in a
 6079  reference thereto, paragraph (p) of subsection (5) of section
 6080  212.08, Florida Statutes, is reenacted to read:
 6081         212.08 Sales, rental, use, consumption, distribution, and
 6082  storage tax; specified exemptions.—The sale at retail, the
 6083  rental, the use, the consumption, the distribution, and the
 6084  storage to be used or consumed in this state of the following
 6085  are hereby specifically exempt from the tax imposed by this
 6086  chapter.
 6087         (5) EXEMPTIONS; ACCOUNT OF USE.—
 6088         (p) Community contribution tax credit for donations.—
 6089         1. Authorization.—Persons who are registered with the
 6090  department under s. 212.18 to collect or remit sales or use tax
 6091  and who make donations to eligible sponsors are eligible for tax
 6092  credits against their state sales and use tax liabilities as
 6093  provided in this paragraph:
 6094         a. The credit shall be computed as 50 percent of the
 6095  person’s approved annual community contribution.
 6096         b. The credit shall be granted as a refund against state
 6097  sales and use taxes reported on returns and remitted in the 12
 6098  months preceding the date of application to the department for
 6099  the credit as required in sub-subparagraph 3.c. If the annual
 6100  credit is not fully used through such refund because of
 6101  insufficient tax payments during the applicable 12-month period,
 6102  the unused amount may be included in an application for a refund
 6103  made pursuant to sub-subparagraph 3.c. in subsequent years
 6104  against the total tax payments made for such year. Carryover
 6105  credits may be applied for a 3-year period without regard to any
 6106  time limitation that would otherwise apply under s. 215.26.
 6107         c. A person may not receive more than $200,000 in annual
 6108  tax credits for all approved community contributions made in any
 6109  one year.
 6110         d. All proposals for the granting of the tax credit require
 6111  the prior approval of the Department of Economic Opportunity.
 6112         e. The total amount of tax credits which may be granted for
 6113  all programs approved under this paragraph, s. 220.183, and s.
 6114  624.5105 is $18.4 million annually for projects that provide
 6115  homeownership opportunities for low-income households or very
 6116  low-income households as those terms are defined in s. 420.9071
 6117  and $3.5 million annually for all other projects.
 6118         f. A person who is eligible to receive the credit provided
 6119  in this paragraph, s. 220.183, or s. 624.5105 may receive the
 6120  credit only under one section of the person’s choice.
 6121         2. Eligibility requirements.—
 6122         a. A community contribution by a person must be in the
 6123  following form:
 6124         (I) Cash or other liquid assets;
 6125         (II) Real property;
 6126         (III) Goods or inventory; or
 6127         (IV) Other physical resources identified by the Department
 6128  of Economic Opportunity.
 6129         b. All community contributions must be reserved exclusively
 6130  for use in a project. As used in this sub-subparagraph, the term
 6131  “project” means activity undertaken by an eligible sponsor which
 6132  is designed to construct, improve, or substantially rehabilitate
 6133  housing that is affordable to low-income households or very-low
 6134  income households as those terms are defined in s. 420.9071;
 6135  designed to provide commercial, industrial, or public resources
 6136  and facilities; or designed to improve entrepreneurial and job
 6137  development opportunities for low-income persons. A project may
 6138  be the investment necessary to increase access to high-speed
 6139  broadband capability in rural communities with enterprise zones,
 6140  including projects that result in improvements to communications
 6141  assets that are owned by a business. A project may include the
 6142  provision of museum educational programs and materials that are
 6143  directly related to a project approved between January 1, 1996,
 6144  and December 31, 1999, and located in an enterprise zone
 6145  designated pursuant to s. 290.0065. This paragraph does not
 6146  preclude projects that propose to construct or rehabilitate
 6147  housing for low-income households or very-low-income households
 6148  on scattered sites. With respect to housing, contributions may
 6149  be used to pay the following eligible low-income and very-low
 6150  income housing-related activities:
 6151         (I) Project development impact and management fees for low
 6152  income or very-low-income housing projects;
 6153         (II) Down payment and closing costs for low-income persons
 6154  and very-low-income persons, as those terms are defined in s.
 6155  420.9071;
 6156         (III) Administrative costs, including housing counseling
 6157  and marketing fees, not to exceed 10 percent of the community
 6158  contribution, directly related to low-income or very-low-income
 6159  projects; and
 6160         (IV) Removal of liens recorded against residential property
 6161  by municipal, county, or special district local governments if
 6162  satisfaction of the lien is a necessary precedent to the
 6163  transfer of the property to a low-income person or very-low
 6164  income person, as those terms are defined in s. 420.9071, for
 6165  the purpose of promoting home ownership. Contributions for lien
 6166  removal must be received from a nonrelated third party.
 6167         c. The project must be undertaken by an “eligible sponsor,”
 6168  which includes:
 6169         (I) A community action program;
 6170         (II) A nonprofit community-based development organization
 6171  whose mission is the provision of housing for low-income
 6172  households or very-low-income households or increasing
 6173  entrepreneurial and job-development opportunities for low-income
 6174  persons;
 6175         (III) A neighborhood housing services corporation;
 6176         (IV) A local housing authority created under chapter 421;
 6177         (V) A community redevelopment agency created under s.
 6178  163.356;
 6179         (VI) A historic preservation district agency or
 6180  organization;
 6181         (VII) A regional workforce board;
 6182         (VIII) A direct-support organization as provided in s.
 6183  1009.983;
 6184         (IX) An enterprise zone development agency created under s.
 6185  290.0056;
 6186         (X) A community-based organization incorporated under
 6187  chapter 617 which is recognized as educational, charitable, or
 6188  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
 6189  and whose bylaws and articles of incorporation include
 6190  affordable housing, economic development, or community
 6191  development as the primary mission of the corporation;
 6192         (XI) Units of local government;
 6193         (XII) Units of state government; or
 6194         (XIII) Any other agency that the Department of Economic
 6195  Opportunity designates by rule.
 6196  
 6197  A contributing person may not have a financial interest in the
 6198  eligible sponsor.
 6199         d. The project must be located in an area designated an
 6200  enterprise zone or a Front Porch Florida Community, unless the
 6201  project increases access to high-speed broadband capability for
 6202  rural communities that have enterprise zones but is physically
 6203  located outside the designated rural zone boundaries. Any
 6204  project designed to construct or rehabilitate housing for low
 6205  income households or very-low-income households as those terms
 6206  are defined in s. 420.9071 is exempt from the area requirement
 6207  of this sub-subparagraph.
 6208         e.(I) If, during the first 10 business days of the state
 6209  fiscal year, eligible tax credit applications for projects that
 6210  provide homeownership opportunities for low-income households or
 6211  very-low-income households as those terms are defined in s.
 6212  420.9071 are received for less than the annual tax credits
 6213  available for those projects, the Department of Economic
 6214  Opportunity shall grant tax credits for those applications and
 6215  grant remaining tax credits on a first-come, first-served basis
 6216  for subsequent eligible applications received before the end of
 6217  the state fiscal year. If, during the first 10 business days of
 6218  the state fiscal year, eligible tax credit applications for
 6219  projects that provide homeownership opportunities for low-income
 6220  households or very-low-income households as those terms are
 6221  defined in s. 420.9071 are received for more than the annual tax
 6222  credits available for those projects, the Department of Economic
 6223  Opportunity shall grant the tax credits for those applications
 6224  as follows:
 6225         (A) If tax credit applications submitted for approved
 6226  projects of an eligible sponsor do not exceed $200,000 in total,
 6227  the credits shall be granted in full if the tax credit
 6228  applications are approved.
 6229         (B) If tax credit applications submitted for approved
 6230  projects of an eligible sponsor exceed $200,000 in total, the
 6231  amount of tax credits granted pursuant to sub-sub-sub
 6232  subparagraph (A) shall be subtracted from the amount of
 6233  available tax credits, and the remaining credits shall be
 6234  granted to each approved tax credit application on a pro rata
 6235  basis.
 6236         (II) If, during the first 10 business days of the state
 6237  fiscal year, eligible tax credit applications for projects other
 6238  than those that provide homeownership opportunities for low
 6239  income households or very-low-income households as those terms
 6240  are defined in s. 420.9071 are received for less than the annual
 6241  tax credits available for those projects, the Department of
 6242  Economic Opportunity shall grant tax credits for those
 6243  applications and shall grant remaining tax credits on a first
 6244  come, first-served basis for subsequent eligible applications
 6245  received before the end of the state fiscal year. If, during the
 6246  first 10 business days of the state fiscal year, eligible tax
 6247  credit applications for projects other than those that provide
 6248  homeownership opportunities for low-income households or very
 6249  low-income households as those terms are defined in s. 420.9071
 6250  are received for more than the annual tax credits available for
 6251  those projects, the Department of Economic Opportunity shall
 6252  grant the tax credits for those applications on a pro rata
 6253  basis.
 6254         3. Application requirements.—
 6255         a. Any eligible sponsor seeking to participate in this
 6256  program must submit a proposal to the Department of Economic
 6257  Opportunity which sets forth the name of the sponsor, a
 6258  description of the project, and the area in which the project is
 6259  located, together with such supporting information as is
 6260  prescribed by rule. The proposal must also contain a resolution
 6261  from the local governmental unit in which the project is located
 6262  certifying that the project is consistent with local plans and
 6263  regulations.
 6264         b. Any person seeking to participate in this program must
 6265  submit an application for tax credit to the Department of
 6266  Economic Opportunity which sets forth the name of the sponsor, a
 6267  description of the project, and the type, value, and purpose of
 6268  the contribution. The sponsor shall verify, in writing, the
 6269  terms of the application and indicate its receipt of the
 6270  contribution, and such verification must accompany the
 6271  application for tax credit. The person must submit a separate
 6272  tax credit application to the Department of Economic Opportunity
 6273  for each individual contribution that it makes to each
 6274  individual project.
 6275         c. Any person who has received notification from the
 6276  Department of Economic Opportunity that a tax credit has been
 6277  approved must apply to the department to receive the refund.
 6278  Application must be made on the form prescribed for claiming
 6279  refunds of sales and use taxes and be accompanied by a copy of
 6280  the notification. A person may submit only one application for
 6281  refund to the department within a 12-month period.
 6282         4. Administration.—
 6283         a. The Department of Economic Opportunity may adopt rules
 6284  necessary to administer this paragraph, including rules for the
 6285  approval or disapproval of proposals by a person.
 6286         b. The decision of the Department of Economic Opportunity
 6287  must be in writing, and, if approved, the notification shall
 6288  state the maximum credit allowable to the person. Upon approval,
 6289  the Department of Economic Opportunity shall transmit a copy of
 6290  the decision to the department.
 6291         c. The Department of Economic Opportunity shall
 6292  periodically monitor all projects in a manner consistent with
 6293  available resources to ensure that resources are used in
 6294  accordance with this paragraph; however, each project must be
 6295  reviewed at least once every 2 years.
 6296         d. The Department of Economic Opportunity shall, in
 6297  consultation with the statewide and regional housing and
 6298  financial intermediaries, market the availability of the
 6299  community contribution tax credit program to community-based
 6300  organizations.
 6301         5. Expiration.—This paragraph expires June 30, 2016;
 6302  however, any accrued credit carryover that is unused on that
 6303  date may be used until the expiration of the 3-year carryover
 6304  period for such credit.
 6305         Section 63. For the purpose of incorporating the amendment
 6306  made by this act to section 212.18, Florida Statutes, in
 6307  references thereto, paragraph (a) of subsection (10) and
 6308  subsection (11) of section 213.053, Florida Statutes, is
 6309  reenacted to read:
 6310         213.053 Confidentiality and information sharing.—
 6311         (10)(a) Notwithstanding other provisions of this section,
 6312  the department shall, subject to paragraph (c) and to the
 6313  safeguards and limitations of paragraphs (b) and (d), disclose
 6314  to the governing body of a municipality, a county, or a
 6315  subcounty district levying a local option tax, or any state tax
 6316  that is distributed to units of local government based upon
 6317  place of collection, which the department is responsible for
 6318  administering, names and addresses only of the taxpayers granted
 6319  a certificate of registration pursuant to s. 212.18(3) who
 6320  reside within or adjacent to the taxing boundaries of such
 6321  municipality, county, or subcounty district when sufficient
 6322  information is supplied by the municipality, the county, or
 6323  subcounty district as the department by rule may prescribe,
 6324  provided such governing bodies are following s. 212.18(3)
 6325  relative to the denial of an occupational license after the
 6326  department cancels a dealer’s sales tax certificate of
 6327  registration.
 6328         (11) Notwithstanding any other provision of this section,
 6329  with respect to a request for verification of a certificate of
 6330  registration issued pursuant to s. 212.18 to a specified dealer
 6331  or taxpayer or with respect to a request by a law enforcement
 6332  officer for verification of a certificate of registration issued
 6333  pursuant to s. 538.09 to a specified secondhand dealer or
 6334  pursuant to s. 538.25 to a specified secondary metals recycler,
 6335  the department may disclose whether the specified person holds a
 6336  valid certificate or whether a specified certificate number is
 6337  valid or whether a specified certificate number has been
 6338  canceled or is inactive or invalid and the name of the holder of
 6339  the certificate. This subsection shall not be construed to
 6340  create a duty to request verification of any certificate of
 6341  registration.
 6342         Section 64. For the purpose of incorporating the amendment
 6343  made by this act to section 212.18, Florida Statutes, in a
 6344  reference thereto, paragraph (h) of subsection (9) of section
 6345  365.172, Florida Statutes, is reenacted to read:
 6346         365.172 Emergency communications number “E911.”—
 6347         (9) PREPAID WIRELESS E911 FEE.—
 6348         (h) A seller of prepaid wireless services in this state
 6349  must register with the Department of Revenue for each place of
 6350  business as required by s. 212.18(3) and the Department of
 6351  Revenue’s administrative rule regarding registration as a sales
 6352  and use tax dealer. A separate application is required for each
 6353  place of business. A valid certificate of registration issued by
 6354  the Department of Revenue to a seller for sales and use tax
 6355  purposes is sufficient for purposes of the registration
 6356  requirement of this subsection. There is no fee for registration
 6357  for remittance of the prepaid wireless E911 fee.
 6358         Section 65. This act shall take effect January 1, 2016.