Florida Senate - 2017                        COMMITTEE AMENDMENT
       Bill No. SB 378
       
       
       
       
       
       
                                Ì728458QÎ728458                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/21/2017           .                                
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       Appropriations Subcommittee on Finance and Tax (Stargel)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 32 - 274
    4  and insert:
    5         Section 1. Effective January 1, 2018, paragraphs (c) and
    6  (d) of subsection (1) of section 212.031, Florida Statutes, are
    7  amended to read:
    8         212.031 Tax on rental or license fee for use of real
    9  property.—
   10         (1)
   11         (c) For the exercise of such privilege, a tax is levied in
   12  an amount equal to 5 6 percent of and on the total rent or
   13  license fee charged for such real property by the person
   14  charging or collecting the rental or license fee. The total rent
   15  or license fee charged for such real property shall include
   16  payments for the granting of a privilege to use or occupy real
   17  property for any purpose and shall include base rent, percentage
   18  rents, or similar charges. Such charges shall be included in the
   19  total rent or license fee subject to tax under this section
   20  whether or not they can be attributed to the ability of the
   21  lessor’s or licensor’s property as used or operated to attract
   22  customers. Payments for intrinsically valuable personal property
   23  such as franchises, trademarks, service marks, logos, or patents
   24  are not subject to tax under this section. In the case of a
   25  contractual arrangement that provides for both payments taxable
   26  as total rent or license fee and payments not subject to tax,
   27  the tax shall be based on a reasonable allocation of such
   28  payments and shall not apply to that portion which is for the
   29  nontaxable payments.
   30         (d) When the rental or license fee of any such real
   31  property is paid by way of property, goods, wares, merchandise,
   32  services, or other thing of value, the tax shall be at the rate
   33  of 5 6 percent of the value of the property, goods, wares,
   34  merchandise, services, or other thing of value.
   35         Section 2. The amendments made by this act to s. 212.031,
   36  Florida Statutes, apply to payments due on or after January 1,
   37  2018, for taxable leases and licenses to use real property. The
   38  tax rate in effect at the time that the tenant or licensee
   39  occupies, uses, or is entitled to the occupancy or use of the
   40  real property is the tax rate applicable to a transaction
   41  taxable under s. 212.031, Florida Statutes, regardless of when
   42  the rent or license fee is paid. The applicable tax rate may not
   43  be avoided by delaying rent or license fee payments.
   44         Section 3. Effective February 1, 2018, paragraph (d) of
   45  subsection (6) of section 212.20, Florida Statutes, is amended
   46  to read:
   47         212.20 Funds collected, disposition; additional powers of
   48  department; operational expense; refund of taxes adjudicated
   49  unconstitutionally collected.—
   50         (6) Distribution of all proceeds under this chapter and ss.
   51  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
   52         (d) The proceeds of all other taxes and fees imposed
   53  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
   54  and (2)(b) shall be distributed as follows:
   55         1. In any fiscal year, the greater of $500 million, minus
   56  an amount equal to 4.6 percent of the proceeds of the taxes
   57  collected pursuant to chapter 201, or 5.2 percent of all other
   58  taxes and fees imposed pursuant to this chapter or remitted
   59  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
   60  monthly installments into the General Revenue Fund.
   61         2. After the distribution under subparagraph 1., 9.0720
   62  8.9744 percent of the amount remitted by a sales tax dealer
   63  located within a participating county pursuant to s. 218.61
   64  shall be transferred into the Local Government Half-cent Sales
   65  Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
   66  be transferred shall be reduced by 0.1 percent, and the
   67  department shall distribute this amount to the Public Employees
   68  Relations Commission Trust Fund less $5,000 each month, which
   69  shall be added to the amount calculated in subparagraph 3. and
   70  distributed accordingly.
   71         3. After the distribution under subparagraphs 1. and 2.,
   72  0.0975 0.0966 percent shall be transferred to the Local
   73  Government Half-cent Sales Tax Clearing Trust Fund and
   74  distributed pursuant to s. 218.65.
   75         4. After the distributions under subparagraphs 1., 2., and
   76  3., 2.1060 2.0810 percent of the available proceeds shall be
   77  transferred monthly to the Revenue Sharing Trust Fund for
   78  Counties pursuant to s. 218.215.
   79         5. After the distributions under subparagraphs 1., 2., and
   80  3., 1.3810 1.3653 percent of the available proceeds shall be
   81  transferred monthly to the Revenue Sharing Trust Fund for
   82  Municipalities pursuant to s. 218.215. If the total revenue to
   83  be distributed pursuant to this subparagraph is at least as
   84  great as the amount due from the Revenue Sharing Trust Fund for
   85  Municipalities and the former Municipal Financial Assistance
   86  Trust Fund in state fiscal year 1999-2000, no municipality shall
   87  receive less than the amount due from the Revenue Sharing Trust
   88  Fund for Municipalities and the former Municipal Financial
   89  Assistance Trust Fund in state fiscal year 1999-2000. If the
   90  total proceeds to be distributed are less than the amount
   91  received in combination from the Revenue Sharing Trust Fund for
   92  Municipalities and the former Municipal Financial Assistance
   93  Trust Fund in state fiscal year 1999-2000, each municipality
   94  shall receive an amount proportionate to the amount it was due
   95  in state fiscal year 1999-2000.
   96         6. Of the remaining proceeds:
   97         a. In each fiscal year, the sum of $29,915,500 shall be
   98  divided into as many equal parts as there are counties in the
   99  state, and one part shall be distributed to each county. The
  100  distribution among the several counties must begin each fiscal
  101  year on or before January 5th and continue monthly for a total
  102  of 4 months. If a local or special law required that any moneys
  103  accruing to a county in fiscal year 1999-2000 under the then
  104  existing provisions of s. 550.135 be paid directly to the
  105  district school board, special district, or a municipal
  106  government, such payment must continue until the local or
  107  special law is amended or repealed. The state covenants with
  108  holders of bonds or other instruments of indebtedness issued by
  109  local governments, special districts, or district school boards
  110  before July 1, 2000, that it is not the intent of this
  111  subparagraph to adversely affect the rights of those holders or
  112  relieve local governments, special districts, or district school
  113  boards of the duty to meet their obligations as a result of
  114  previous pledges or assignments or trusts entered into which
  115  obligated funds received from the distribution to county
  116  governments under then-existing s. 550.135. This distribution
  117  specifically is in lieu of funds distributed under s. 550.135
  118  before July 1, 2000.
  119         b. The department shall distribute $166,667 monthly to each
  120  applicant certified as a facility for a new or retained
  121  professional sports franchise pursuant to s. 288.1162. Up to
  122  $41,667 shall be distributed monthly by the department to each
  123  certified applicant as defined in s. 288.11621 for a facility
  124  for a spring training franchise. However, not more than $416,670
  125  may be distributed monthly in the aggregate to all certified
  126  applicants for facilities for spring training franchises.
  127  Distributions begin 60 days after such certification and
  128  continue for not more than 30 years, except as otherwise
  129  provided in s. 288.11621. A certified applicant identified in
  130  this sub-subparagraph may not receive more in distributions than
  131  expended by the applicant for the public purposes provided in s.
  132  288.1162(5) or s. 288.11621(3).
  133         c. Beginning 30 days after notice by the Department of
  134  Economic Opportunity to the Department of Revenue that an
  135  applicant has been certified as the professional golf hall of
  136  fame pursuant to s. 288.1168 and is open to the public, $166,667
  137  shall be distributed monthly, for up to 300 months, to the
  138  applicant.
  139         d. Beginning 30 days after notice by the Department of
  140  Economic Opportunity to the Department of Revenue that the
  141  applicant has been certified as the International Game Fish
  142  Association World Center facility pursuant to s. 288.1169, and
  143  the facility is open to the public, $83,333 shall be distributed
  144  monthly, for up to 168 months, to the applicant. This
  145  distribution is subject to reduction pursuant to s. 288.1169. A
  146  lump sum payment of $999,996 shall be made after certification
  147  and before July 1, 2000.
  148         e. The department shall distribute up to $83,333 monthly to
  149  each certified applicant as defined in s. 288.11631 for a
  150  facility used by a single spring training franchise, or up to
  151  $166,667 monthly to each certified applicant as defined in s.
  152  288.11631 for a facility used by more than one spring training
  153  franchise. Monthly distributions begin 60 days after such
  154  certification or July 1, 2016, whichever is later, and continue
  155  for not more than 20 years to each certified applicant as
  156  defined in s. 288.11631 for a facility used by a single spring
  157  training franchise or not more than 25 years to each certified
  158  applicant as defined in s. 288.11631 for a facility used by more
  159  than one spring training franchise. A certified applicant
  160  identified in this sub-subparagraph may not receive more in
  161  distributions than expended by the applicant for the public
  162  purposes provided in s. 288.11631(3).
  163         f. Beginning 45 days after notice by the Department of
  164  Economic Opportunity to the Department of Revenue that an
  165  applicant has been approved by the Legislature and certified by
  166  the Department of Economic Opportunity under s. 288.11625 or
  167  upon a date specified by the Department of Economic Opportunity
  168  as provided under s. 288.11625(6)(d), the department shall
  169  distribute each month an amount equal to one-twelfth of the
  170  annual distribution amount certified by the Department of
  171  Economic Opportunity for the applicant. The department may not
  172  distribute more than $7 million in the 2014-2015 fiscal year or
  173  more than $13 million annually thereafter under this sub
  174  subparagraph.
  175         g. Beginning December 1, 2015, and ending June 30, 2016,
  176  the department shall distribute $26,286 monthly to the State
  177  Transportation Trust Fund. Beginning July 1, 2016, the
  178  department shall distribute $15,333 monthly to the State
  179  Transportation Trust Fund.
  180         7. All other proceeds must remain in the General Revenue
  181  Fund.
  182  
  183  ================= T I T L E  A M E N D M E N T ================
  184  And the title is amended as follows:
  185         Delete lines 2 - 21
  186  and insert:
  187         An act relating to taxation; amending s. 212.031,
  188         F.S.; revising the tax rate applicable to the rental
  189         or granting of a license to use real property;
  190         providing applicability; amending s. 212.20, F.S.;
  191         revising the distribution of proceeds from certain
  192         taxes to specified trust funds;