SB 100                                           First Engrossed
       
       
       
       
       
       
       
       
       2018100e1
       
    1                        A bill to be entitled                      
    2         An act relating to taxes and fees for veterans and
    3         low-income persons; creating s. 205.055, F.S.;
    4         exempting certain persons and businesses from business
    5         taxes and fees; providing requirements for applying
    6         for such exemption; repealing s. 205.171, F.S.,
    7         relating to exemptions allowed for disabled veterans
    8         of any war or their unremarried spouses; authorizing
    9         municipalities that impose certain business taxes on
   10         merchants to continue to impose such taxes;
   11         authorizing such municipalities to revise the
   12         definition of the term “merchant”; amending ss.
   13         322.051 and 322.14, F.S.; deleting fees for adding the
   14         word “Veteran” to an identification card or driver
   15         license; revising acceptable forms of identification
   16         required for such addition; amending s. 322.135, F.S.;
   17         prohibiting tax collectors from charging certain
   18         driver license service fees to veterans who present
   19         specified forms of identification; providing an
   20         effective date.
   21          
   22  Be It Enacted by the Legislature of the State of Florida:
   23  
   24         Section 1. Section 205.055, Florida Statutes, is created to
   25  read:
   26         205.055 Exemptions; veterans, spouses of veterans and
   27  certain servicemembers, and low-income persons.—
   28         (1) The following persons are entitled to an exemption from
   29  a business tax and any fees imposed under this chapter:
   30         (a) A veteran of the United States Armed Forces who was
   31  honorably discharged upon separation from service, or the spouse
   32  or unremarried surviving spouse of such a veteran.
   33         (b) The spouse of an active duty military servicemember who
   34  has relocated to the county or municipality pursuant to a
   35  permanent change of station order.
   36         (c) A person who is receiving public assistance as defined
   37  in s. 409.2554.
   38         (d) A person whose household income is below 130 percent of
   39  the federal poverty level based on the current year’s federal
   40  poverty guidelines.
   41         (2) A person must complete and sign, under penalty of
   42  perjury, a Request for Fee Exemption to be furnished by the
   43  local governing authority and provide written documentation in
   44  support of his or her request for an exemption under subsection
   45  (1).
   46         (3) If a person who is exempt under subsection (1) owns a
   47  majority interest in a business with fewer than 100 employees,
   48  the business is exempt. Such person must complete and sign,
   49  under penalty of perjury, a Request for Fee Exemption to be
   50  furnished by the local governing authority and provide written
   51  documentation in support of his or her request for an exemption
   52  for the business under this subsection.
   53         Section 2. Section 205.171, Florida Statutes, is repealed.
   54         Section 3. Notwithstanding the provisions of this act, a
   55  municipality that imposes a business tax on merchants which is
   56  measured by gross receipts from the sale of merchandise or
   57  services, or both, may continue to impose such tax and may, by
   58  ordinance, revise the definition of the term “merchant.”
   59  However, the municipality may not revise the rate of the tax
   60  measured by gross sales.
   61         Section 4. Paragraph (b) of subsection (8) of section
   62  322.051, Florida Statutes, is amended to read:
   63         322.051 Identification cards.—
   64         (8)
   65         (b)1. The word “Veteran” must shall be exhibited on the
   66  identification card of a veteran upon the payment of an
   67  additional $1 fee for the identification card and the
   68  presentation of a copy of the person’s:
   69         a. DD Form 214, issued by the United States Department of
   70  Defense;
   71         b. Veteran health identification card, issued by the United
   72  States Department of Veterans Affairs;
   73         c. Veteran identification card, issued by the United States
   74  Department of Veterans Affairs pursuant to the Veterans
   75  Identification Card Act of 2015, Pub. L. 114-31; or
   76         d. Other another acceptable form specified by the
   77  Department of Veterans’ Affairs.
   78         2. Until a veteran’s identification card is next renewed,
   79  the veteran may have the word “Veteran” added to his or her
   80  identification card upon surrender of his or her current
   81  identification card, payment of a $2 fee to be deposited into
   82  the Highway Safety Operating Trust Fund, and presentation of any
   83  of the forms of identification specified in subparagraph 1 a
   84  copy of his or her DD Form 214 or another acceptable form
   85  specified by the Department of Veterans’ Affairs. If the
   86  applicant is not conducting any other transaction affecting the
   87  identification card, a replacement identification card must
   88  shall be issued with the word “Veteran” without payment of the
   89  fee required in s. 322.21(1)(f)3.
   90         Section 5. Paragraph (d) of subsection (1) of section
   91  322.14, Florida Statutes, is amended to read:
   92         322.14 Licenses issued to drivers.—
   93         (1)
   94         (d)1. The word “Veteran” must shall be exhibited on the
   95  driver license of a veteran upon the payment of an additional $1
   96  fee for the license and the presentation of a copy of the
   97  person’s:
   98         a. DD Form 214, issued by the United States Department of
   99  Defense;
  100         b. Veteran health identification card, issued by the United
  101  States Department of Veterans Affairs;
  102         c. Veteran identification card, issued by the United States
  103  Department of Veterans Affairs pursuant to the Veterans
  104  Identification Card Act of 2015, Pub. L. 114-31; or
  105         d. Other another acceptable form specified by the
  106  Department of Veterans’ Affairs.
  107         2. Until a veteran’s license is next renewed, the veteran
  108  may have the word “Veteran” added to his or her license upon
  109  surrender of his or her current license, payment of a $2 fee to
  110  be deposited into the Highway Safety Operating Trust Fund, and
  111  presentation of any of the forms of identification specified in
  112  subparagraph 1 a copy of his or her DD Form 214 or another
  113  acceptable form specified by the Department of Veterans’
  114  Affairs. If the applicant is not conducting any other
  115  transaction affecting the driver license, a replacement license
  116  must shall be issued with the word “Veteran” without payment of
  117  the fee required in s. 322.21(1)(e).
  118         Section 6. Paragraph (c) of subsection (1) of section
  119  322.135, Florida Statutes, is amended to read:
  120         322.135 Driver license agents.—
  121         (1) The department shall, upon application, authorize by
  122  interagency agreement any or all of the tax collectors who are
  123  constitutional officers under s. 1(d), Art. VIII of the State
  124  Constitution in the several counties of the state, subject to
  125  the requirements of law, in accordance with rules of the
  126  department, to serve as its agent for the provision of specified
  127  driver license services.
  128         (c) A service fee of $6.25 must shall be charged, in
  129  addition to the fees set forth in this chapter, for providing
  130  all services pursuant to this chapter. The service fee may not
  131  be charged:
  132         1. More than once per customer during a single visit to a
  133  tax collector’s office.
  134         2. For a reexamination requested by the Medical Advisory
  135  Board or required pursuant to s. 322.221.
  136         3. For a voter registration transaction.
  137         4. In violation of any federal or state law.
  138         5. To a veteran receiving any service pursuant to this
  139  chapter, upon presentation of a copy of the veteran’s:
  140         a. DD Form 214, issued by the United States Department of
  141  Defense;
  142         b. Veteran health identification card, issued by the United
  143  States Department of Veterans Affairs;
  144         c. Veteran identification card, issued by the United States
  145  Department of Veterans Affairs pursuant to the Veterans
  146  Identification Card Act of 2015, Pub. L. 114-31; or
  147         d. Other acceptable form specified by the Department of
  148  Veterans’ Affairs.
  149         Section 7. This act shall take effect July 1, 2018.