Florida Senate - 2016 SB 1262 By Senator Simpson 18-01030-16 20161262__ 1 A bill to be entitled 2 An act relating to emergency management; creating s. 3 252.64, F.S.; providing a short title; defining terms; 4 providing exemptions from certain registration and 5 licensing requirements and taxes for out-of-state 6 businesses and employees who enter the state in 7 response to a disaster or an emergency; specifying the 8 applicability of certain transaction taxes and fees; 9 requiring an out-of-state business or registered 10 business to provide a statement to the Division of 11 Emergency Management in the Executive Office of the 12 Governor under certain circumstances; prescribing the 13 content of the statement; specifying the obligations 14 of an out-of-state business or employee after the 15 disaster-response period; providing an effective date. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1. Section 252.64, Florida Statutes, is created and 20 incorporated into part I of chapter 252, Florida Statutes, to 21 read: 22 252.64 Facilitating Business Rapid Response to State 23 Declared Disasters Act.— 24 (1) SHORT TITLE.—This section may be cited as the 25 “Facilitating Business Rapid Response to State Declared 26 Disasters Act.” 27 (2) DEFINITIONS.—As used in this section, the term: 28 (a) “Disaster-related work” or “emergency-related work” 29 means repairing, renovating, installing, building, rendering 30 services, or other business activities that relate to 31 infrastructure that has been damaged, impaired, or destroyed by 32 an event that has resulted in a declaration of a state of 33 emergency. 34 (b) “Disaster-response period” means: 35 1. A period that begins 10 calendar days before the first 36 day of a declared state of emergency and ends on the 60th 37 calendar day after the end of the declared state of emergency; 38 or 39 2. A period that begins on the date that an out-of-state 40 business enters this state in good faith under a mutual aid 41 agreement and in anticipation of a disaster, regardless of 42 whether a state of emergency is declared, and ends on the date 43 that the work is concluded, or 7 calendar days after the out-of 44 state business enters this state, whichever occurs first. 45 (c) “Infrastructure” means public roads; public bridges; 46 property and equipment owned or used by communication networks, 47 electric generating systems, transmission and distribution 48 systems, gas distribution systems, or water pipelines; and 49 related support facilities that serve multiple persons which 50 include, but are not limited to, buildings, offices, power and 51 communication lines and poles, pipes, structures, and equipment. 52 (d) “Mutual aid agreement” means an agreement to which one 53 or more business entities are parties and under which a public 54 utility, municipally owned utility, or joint agency owning, 55 operating, or owning and operating infrastructure used for 56 electric generation, transmission, or distribution in this state 57 may request that an out-of-state business perform work in this 58 state in anticipation of a disaster or an emergency. 59 (e) “Out-of-state business” means a business entity that: 60 1. Does not have a presence in this state, except with 61 respect to the performance of disaster-related work or 62 emergency-related work, that conducts no business in this state, 63 and whose services are requested by a registered business or by 64 a unit of state or local government for purposes of performing 65 disaster-related work or emergency-related work in this state; 66 and 67 2. Is not registered and does not have tax filings or 68 presence sufficient to require the collection or payment of a 69 tax in this state before the disaster-response period. 70 71 The term also includes a business entity that is affiliated with 72 a registered business solely through common ownership. 73 (f) “Out-of-state employee” means an employee who does not 74 work in this state, except for disaster-related work or 75 emergency-related work during a disaster-response period. 76 (g) “Registered business” means a business entity that is 77 registered to do business in this state before the disaster 78 response period begins. 79 (3) EXEMPTIONS FOR OUT-OF-STATE BUSINESSES AND EMPLOYEES.— 80 (a) Notwithstanding any other law and except as provided in 81 subsection (4), an out-of-state business that is conducting 82 operations within this state solely for purposes of performing 83 disaster-related work or emergency-related work during a 84 disaster-response period or pursuant to a mutual aid agreement 85 is not considered to have established a level of presence that 86 would require that business to register, file, and remit state 87 or local taxes or fees or require that business to be subject to 88 any registration, licensing, or filing requirements in this 89 state. For purposes of any state or local tax on or measured, in 90 whole or in part, by net or gross income or receipts, the 91 activity of the out-of-state business conducted in this state 92 during the disaster-response period must be disregarded with 93 respect to any filing requirements for such tax, including the 94 filing required for a consolidated group of which the out-of 95 state business is a subsidiary. This exemption includes the 96 following: 97 1. Reemployment assistance taxes. 98 2. State or local professional or occupational licensing 99 requirements or related fees. 100 3. Gross receipts taxes. 101 4. Local business taxes. 102 5. Taxes on the operation of commercial motor vehicles. 103 6. Corporate income tax. 104 7. Tangible personal property tax on equipment that is 105 brought into the state by the out-of-state business, used by the 106 out-of-state business only to perform disaster-related work or 107 emergency-related work during the disaster-response period, and 108 removed from the state by the out-of-state business following 109 the disaster-response period. 110 (b) Notwithstanding any other law and except as provided in 111 subsection (4), an out-of-state employee whose only employment 112 in this state is for the performance of disaster-related or 113 emergency-related work during a disaster-response period is not 114 required to: 115 1. Register, file, or remit state or local taxes. 116 2. Comply with state or local occupational licensing 117 requirements or related fees. 118 (4) TRANSACTION TAXES AND FEES.—An out-of-state employee or 119 out-of-state business whose transaction of business in this 120 state is limited to the performance of disaster-related work or 121 emergency-related work during a disaster-response period is 122 subject to motor and other fuel taxes imposed pursuant to 123 chapter 206 and sales and use taxes imposed pursuant to chapter 124 212, unless the employee or business is otherwise exempt from 125 such tax. 126 (5) NOTIFICATION PROCEDURES.— 127 (a) If requested by the division, an out-of-state business 128 shall provide to the division a statement specifying that the 129 out-of-state business has entered the state for purposes of 130 performing disaster-related work or emergency-related work. The 131 statement must also include the following information regarding 132 the out-of-state business: 133 1. The business name. 134 2. The state of domicile. 135 3. The address of its principal office. 136 4. The federal tax identification number. 137 5. The date that the business entered the state. 138 6. Contact information. 139 (b) If requested by the division, a registered business 140 shall provide a statement to the division that includes the 141 information listed in paragraph (a) for any affiliate of the 142 registered business which has entered the state as an out-of 143 state business. The statement must also include the contact 144 information for the registered business. 145 (6) OBLIGATIONS AFTER DISASTER-RESPONSE PERIOD.—An out-of 146 state business or out-of-state employee who remains in this 147 state after the disaster-response period is not entitled to any 148 exemptions provided in this section and is subject to the 149 state’s normal standards for establishing presence or residency 150 or doing business in the state. 151 Section 2. This act shall take effect upon becoming a law.