Florida Senate - 2018                          SENATOR AMENDMENT
       Bill No. CS/HB 7087, 1st Eng.
       
       
       
       
       
       
                                Ì486636FÎ486636                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/RE/2R         .                                
             03/08/2018 07:45 PM       .                                
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       Senator Stargel moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (3) of section 20.21, Florida
    6  Statutes, is amended to read:
    7         20.21 Department of Revenue.—There is created a Department
    8  of Revenue.
    9         (3) The position of taxpayers’ rights advocate is created
   10  within the Department of Revenue. The taxpayers’ rights advocate
   11  shall be appointed by the Chief Inspector General but is under
   12  the general supervision of the executive director for
   13  administrative purposes. The taxpayers’ rights advocate must
   14  report to the Chief Inspector General and may be removed from
   15  office only by the Chief Inspector General shall be appointed by
   16  and report to the executive director of the department. The
   17  responsibilities of the taxpayers’ rights advocate include, but
   18  are not limited to, the following:
   19         (a) Facilitating the resolution of taxpayer complaints and
   20  problems which have not been resolved through normal
   21  administrative channels within the department, including any
   22  taxpayer complaints regarding unsatisfactory treatment of
   23  taxpayers by employees of the department.
   24         (b) Issuing a stay action on behalf of a taxpayer who has
   25  suffered or is about to suffer irreparable loss as a result of
   26  action by the department.
   27         (c) On or before January 1 of each year, the taxpayers’
   28  rights advocate shall furnish to the Governor, the President of
   29  the Senate, the Speaker of the House of Representatives, and the
   30  Chief Inspector General a report that must include the
   31  following:
   32         1. The objectives of the taxpayers’ rights advocate for the
   33  upcoming fiscal year.
   34         2. The number of complaints filed in the previous fiscal
   35  year.
   36         3. A summary of resolutions or outstanding issues from the
   37  previous fiscal year report.
   38         4. A summary of the most common problems encountered by
   39  taxpayers, including a description of the nature of the
   40  problems, and the number of complaints for each such problem.
   41         5. The initiatives the taxpayers’ rights advocate has taken
   42  or is planning to take to improve taxpayer services and the
   43  department’s responsiveness.
   44         6. Recommendations for administrative or legislative action
   45  as appropriate to resolve problems encountered by taxpayers.
   46         7. Other information as the taxpayers’ rights advocate may
   47  deem advisable.
   48  
   49  The report must contain a complete and substantive analysis in
   50  addition to statistical information.
   51         Section 2. The person who serves as the taxpayers’ rights
   52  advocate as of July 1, 2018, shall continue to serve in that
   53  capacity until such person voluntarily leaves the position or is
   54  removed by the Chief Inspector General.
   55         Section 3. Paragraph (a) of subsection (1) of section
   56  28.241, Florida Statutes, is amended to read:
   57         28.241 Filing fees for trial and appellate proceedings.—
   58         (1) Filing fees are due at the time a party files a
   59  pleading to initiate a proceeding or files a pleading for
   60  relief. Reopen fees are due at the time a party files a pleading
   61  to reopen a proceeding if at least 90 days have elapsed since
   62  the filing of a final order or final judgment with the clerk. If
   63  a fee is not paid upon the filing of the pleading as required
   64  under this section, the clerk shall pursue collection of the fee
   65  pursuant to s. 28.246.
   66         (a)1.a. Except as provided in sub-subparagraph b. and
   67  subparagraph 2., the party instituting any civil action, suit,
   68  or proceeding in the circuit court shall pay to the clerk of
   69  that court a filing fee of up to $395 in all cases in which
   70  there are not more than five defendants and an additional filing
   71  fee of up to $2.50 for each defendant in excess of five. Of the
   72  first $200 in filing fees, $195 must be remitted to the
   73  Department of Revenue for deposit into the State Courts Revenue
   74  Trust Fund, $4 must be remitted to the Department of Revenue for
   75  deposit into the Administrative Trust Fund within the Department
   76  of Financial Services and used to fund the contract with the
   77  Florida Clerks of Court Operations Corporation created in s.
   78  28.35, and $1 must be remitted to the Department of Revenue for
   79  deposit into the Administrative Trust Fund within the Department
   80  of Financial Services to fund audits of individual clerks’
   81  court-related expenditures conducted by the Department of
   82  Financial Services. By the 10th of each month, the clerk shall
   83  submit that portion of the filing fees collected in the previous
   84  month which is in excess of one-twelfth of the clerk’s total
   85  budget to the Department of Revenue for deposit into the Clerks
   86  of the Court Trust Fund.
   87         b. The party instituting any civil action, suit, or
   88  proceeding in the circuit court under chapter 39, chapter 61,
   89  chapter 741, chapter 742, chapter 747, chapter 752, or chapter
   90  753 shall pay to the clerk of that court a filing fee of up to
   91  $295 in all cases in which there are not more than five
   92  defendants and an additional filing fee of up to $2.50 for each
   93  defendant in excess of five. Of the first $100 in filing fees,
   94  $95 must be remitted to the Department of Revenue for deposit
   95  into the State Courts Revenue Trust Fund, $4 must be remitted to
   96  the Department of Revenue for deposit into the Administrative
   97  Trust Fund within the Department of Financial Services and used
   98  to fund the contract with the Florida Clerks of Court Operations
   99  Corporation created in s. 28.35, and $1 must be remitted to the
  100  Department of Revenue for deposit into the Administrative Trust
  101  Fund within the Department of Financial Services to fund audits
  102  of individual clerks’ court-related expenditures conducted by
  103  the Department of Financial Services.
  104         c. An additional filing fee of $4 shall be paid to the
  105  clerk. The clerk shall remit $3.50 to the Department of Revenue
  106  for deposit into the Court Education Trust Fund and shall remit
  107  50 cents to the Department of Revenue for deposit into the
  108  Administrative Trust Fund within the Department of Financial
  109  Services to fund clerk education provided by the Florida Clerks
  110  of Court Operations Corporation. An additional filing fee of up
  111  to $18 shall be paid by the party seeking each severance that is
  112  granted. The clerk may impose an additional filing fee of up to
  113  $85 for all proceedings of garnishment, attachment, replevin,
  114  and distress. Postal charges incurred by the clerk of the
  115  circuit court in making service by certified or registered mail
  116  on defendants or other parties shall be paid by the party at
  117  whose instance service is made. Additional fees, charges, or
  118  costs may not be added to the filing fees imposed under this
  119  section, except as authorized in this section or by general law.
  120         2.a. Notwithstanding the fees prescribed in subparagraph
  121  1., a party instituting a civil action in circuit court relating
  122  to real property or mortgage foreclosure shall pay a graduated
  123  filing fee based on the value of the claim.
  124         b. A party shall estimate in writing the amount in
  125  controversy of the claim upon filing the action. For purposes of
  126  this subparagraph, the value of a mortgage foreclosure action is
  127  based upon the principal due on the note secured by the
  128  mortgage, plus interest owed on the note and any moneys advanced
  129  by the lender for property taxes, insurance, and other advances
  130  secured by the mortgage, at the time of filing the foreclosure.
  131  The value shall also include the value of any tax certificates
  132  related to the property. In stating the value of a mortgage
  133  foreclosure claim, a party shall declare in writing the total
  134  value of the claim, as well as the individual elements of the
  135  value as prescribed in this sub-subparagraph.
  136         c. In its order providing for the final disposition of the
  137  matter, the court shall identify the actual value of the claim.
  138  The clerk shall adjust the filing fee if there is a difference
  139  between the estimated amount in controversy and the actual value
  140  of the claim and collect any additional filing fee owed or
  141  provide a refund of excess filing fee paid.
  142         d. The party shall pay a filing fee of:
  143         (I) Three hundred and ninety-five dollars in all cases in
  144  which the value of the claim is $50,000 or less and in which
  145  there are not more than five defendants. The party shall pay an
  146  additional filing fee of up to $2.50 for each defendant in
  147  excess of five. Of the first $200 in filing fees, $195 must be
  148  remitted by the clerk to the Department of Revenue for deposit
  149  into the General Revenue Fund, $4 must be remitted to the
  150  Department of Revenue for deposit into the Administrative Trust
  151  Fund within the Department of Financial Services and used to
  152  fund the contract with the Florida Clerks of Court Operations
  153  Corporation created in s. 28.35, and $1 must be remitted to the
  154  Department of Revenue for deposit into the Administrative Trust
  155  Fund within the Department of Financial Services to fund audits
  156  of individual clerks’ court-related expenditures conducted by
  157  the Department of Financial Services;
  158         (II) Nine hundred dollars in all cases in which the value
  159  of the claim is more than $50,000 but less than $250,000 and in
  160  which there are not more than five defendants. The party shall
  161  pay an additional filing fee of up to $2.50 for each defendant
  162  in excess of five. Of the first $705 in filing fees, $700 must
  163  be remitted by the clerk to the Department of Revenue for
  164  deposit into the General Revenue Fund, except that the first
  165  $1.5 million in such filing fees remitted to the Department of
  166  Revenue and deposited into the General Revenue Fund in fiscal
  167  year 2018-2019 shall be distributed to the Miami-Dade County
  168  Clerk of Court; $4 must be remitted to the Department of Revenue
  169  for deposit into the Administrative Trust Fund within the
  170  Department of Financial Services and used to fund the contract
  171  with the Florida Clerks of Court Operations Corporation created
  172  in s. 28.35;, and $1 must be remitted to the Department of
  173  Revenue for deposit into the Administrative Trust Fund within
  174  the Department of Financial Services to fund audits of
  175  individual clerks’ court-related expenditures conducted by the
  176  Department of Financial Services; or
  177         (III) One thousand nine hundred dollars in all cases in
  178  which the value of the claim is $250,000 or more and in which
  179  there are not more than five defendants. The party shall pay an
  180  additional filing fee of up to $2.50 for each defendant in
  181  excess of five. Of the first $1,705 in filing fees, $930 must be
  182  remitted by the clerk to the Department of Revenue for deposit
  183  into the General Revenue Fund, $770 must be remitted to the
  184  Department of Revenue for deposit into the State Courts Revenue
  185  Trust Fund, $4 must be remitted to the Department of Revenue for
  186  deposit into the Administrative Trust Fund within the Department
  187  of Financial Services to fund the contract with the Florida
  188  Clerks of Court Operations Corporation created in s. 28.35, and
  189  $1 must be remitted to the Department of Revenue for deposit
  190  into the Administrative Trust Fund within the Department of
  191  Financial Services to fund audits of individual clerks’ court
  192  related expenditures conducted by the Department of Financial
  193  Services.
  194         e. An additional filing fee of $4 shall be paid to the
  195  clerk. The clerk shall remit $3.50 to the Department of Revenue
  196  for deposit into the Court Education Trust Fund and shall remit
  197  50 cents to the Department of Revenue for deposit into the
  198  Administrative Trust Fund within the Department of Financial
  199  Services to fund clerk education provided by the Florida Clerks
  200  of Court Operations Corporation. An additional filing fee of up
  201  to $18 shall be paid by the party seeking each severance that is
  202  granted. The clerk may impose an additional filing fee of up to
  203  $85 for all proceedings of garnishment, attachment, replevin,
  204  and distress. Postal charges incurred by the clerk of the
  205  circuit court in making service by certified or registered mail
  206  on defendants or other parties shall be paid by the party at
  207  whose instance service is made. Additional fees, charges, or
  208  costs may not be added to the filing fees imposed under this
  209  section, except as authorized in this section or by general law.
  210         Section 4. Effective January 1, 2019, subsection (6) of
  211  section 28.241, Florida Statutes, is amended to read:
  212         28.241 Filing fees for trial and appellate proceedings.—
  213         (6) From each attorney appearing pro hac vice, the clerk of
  214  the circuit court shall collect a fee of $100. Of the fee, the
  215  clerk must remit $50 to the Department of Revenue for deposit
  216  into the General Revenue Fund and $50 to the Department of
  217  Revenue for deposit into the State Courts Revenue Trust Fund.
  218         Section 5. Paragraph (a) of subsection (5) of section
  219  125.0104, Florida Statutes, is amended to read:
  220         125.0104 Tourist development tax; procedure for levying;
  221  authorized uses; referendum; enforcement.—
  222         (5) AUTHORIZED USES OF REVENUE.—
  223         (a) All tax revenues received pursuant to this section by a
  224  county imposing the tourist development tax shall be used by
  225  that county only after conducting an objective analysis of the
  226  proposed use of revenue which determines that the long-term
  227  economic benefits to the county or subcounty special taxing
  228  district from incremental tourism will exceed the tax revenues
  229  expended, and shall be used for the following purposes only:
  230         1. To acquire, construct, extend, enlarge, remodel, repair,
  231  improve, maintain, operate, or promote one or more:
  232         a. Publicly owned and operated convention centers, sports
  233  stadiums, sports arenas, coliseums, or auditoriums within the
  234  boundaries of the county or subcounty special taxing district in
  235  which the tax is levied;
  236         b. Auditoriums that are publicly owned but are operated by
  237  organizations that are exempt from federal taxation pursuant to
  238  26 U.S.C. s. 501(c)(3) and open to the public, within the
  239  boundaries of the county or subcounty special taxing district in
  240  which the tax is levied; or
  241         c. Aquariums or museums that are publicly owned and
  242  operated or owned and operated by not-for-profit organizations
  243  and open to the public, within the boundaries of the county or
  244  subcounty special taxing district in which the tax is levied;
  245         2. To promote zoological parks that are publicly owned and
  246  operated or owned and operated by not-for-profit organizations
  247  and open to the public;
  248         3. To promote and advertise tourism in this state and
  249  nationally and internationally; however, if tax revenues are
  250  expended for an activity, service, venue, or event, the
  251  activity, service, venue, or event must have as one of its main
  252  purposes the attraction of tourists as evidenced by the
  253  promotion of the activity, service, venue, or event to tourists;
  254         4. To fund convention bureaus, tourist bureaus, tourist
  255  information centers, and news bureaus as county agencies or by
  256  contract with the chambers of commerce or similar associations
  257  in the county, which may include any indirect administrative
  258  costs for services performed by the county on behalf of the
  259  promotion agency; or
  260         5. To finance beach park facilities, or beach, channel,
  261  estuary, or lagoon improvement, maintenance, renourishment,
  262  restoration, and erosion control, including construction of
  263  beach groins and shoreline protection, enhancement, cleanup, or
  264  restoration of inland lakes and rivers to which there is public
  265  access as those uses relate to the physical preservation of the
  266  beach, shoreline, channel, estuary, lagoon, or inland lake or
  267  river. However, any funds identified by a county as the local
  268  matching source for beach renourishment, restoration, or erosion
  269  control projects included in the long-range budget plan of the
  270  state’s Beach Management Plan, pursuant to s. 161.091, or funds
  271  contractually obligated by a county in the financial plan for a
  272  federally authorized shore protection project may not be used or
  273  loaned for any other purpose. In counties of fewer than 100,000
  274  population, up to 10 percent of the revenues from the tourist
  275  development tax may be used for beach park facilities; or.
  276         6.To acquire, construct, extend, enlarge, remodel, repair,
  277  improve, maintain, operate, or finance public facilities within
  278  the boundaries of the county or subcounty special taxing
  279  district in which the tax is levied, if the public facilities
  280  are needed to increase tourist-related business activities in
  281  the county or subcounty special district and are recommended by
  282  the county tourist development council created pursuant to
  283  paragraph (4)(e). Tax revenues may be used for any related land
  284  acquisition, land improvement, design and engineering costs, and
  285  all other professional and related costs required to bring the
  286  public facilities into service. As used in this subparagraph,
  287  the term “public facilities” means major capital improvements
  288  that have a life expectancy of 5 or more years, including, but
  289  not limited to, transportation, sanitary sewer, solid waste,
  290  drainage, potable water, and pedestrian facilities. Tax revenues
  291  may be used for these purposes only if the following conditions
  292  are satisfied:
  293         a.In the county fiscal year immediately preceding the
  294  fiscal year in which the tax revenues were initially used for
  295  such purposes, at least $10 million in tourist development tax
  296  revenue was received;
  297         b.The county governing board approves the use for the
  298  proposed public facilities by a vote of at least two-thirds of
  299  its membership;
  300         c.No more than 70 percent of the cost of the proposed
  301  public facilities will be paid for with tourist development tax
  302  revenues, and sources of funding for the remaining cost are
  303  identified and confirmed by the county governing board;
  304         d.At least 40 percent of all tourist development tax
  305  revenues collected in the county are spent to promote and
  306  advertise tourism as provided by this subsection; and
  307         e.An independent professional analysis, performed at the
  308  expense of the county tourist development council, demonstrates
  309  the positive impact of the infrastructure project on tourist
  310  related businesses in the county.
  311  
  312  Subparagraphs 1. and 2. may be implemented through service
  313  contracts and leases with lessees that have sufficient expertise
  314  or financial capability to operate such facilities.
  315         Section 6. Section 159.621, Florida Statutes, is amended to
  316  read:
  317         159.621 Housing bonds exempted from taxation; notes and
  318  mortgages exempted from excise tax on documents.—
  319         (1) The bonds of a housing finance authority issued under
  320  this act, together with all notes, mortgages, security
  321  agreements, letters of credit, or other instruments which arise
  322  out of or are given to secure the repayment of bonds issued in
  323  connection with the financing of any housing development under
  324  this part, as well as the interest thereon and income therefrom,
  325  shall be exempt from all taxes.
  326         (2)Any note or mortgage given in connection with a loan
  327  made by or on behalf of a housing finance authority under s.
  328  159.608(8) is exempt from the excise tax on documents under
  329  chapter 201 if, at the time the note or mortgage is recorded,
  330  the housing finance authority records an affidavit signed by an
  331  agent of the housing authority which affirms that the loan was
  332  made by or on behalf of the housing finance authority.
  333  
  334  The exemptions exemption granted by this section do not apply
  335  shall not be applicable to any tax imposed by chapter 220 on
  336  interest, income, or profits on debt obligations owned by
  337  corporations or to a deed for property financed by a housing
  338  finance authority.
  339         Section 7. Paragraph (g) of subsection (7) of section
  340  163.01, Florida Statutes, is amended to read:
  341         163.01 Florida Interlocal Cooperation Act of 1969.—
  342         (7)
  343         (g)1. Notwithstanding any other provisions of this section,
  344  any separate legal entity created under this section, the
  345  membership of which is limited to municipalities and counties of
  346  the state, and which may include a special district in addition
  347  to a municipality or county or both, may acquire, own,
  348  construct, improve, operate, and manage public facilities, or
  349  finance facilities on behalf of any person, relating to a
  350  governmental function or purpose, including, but not limited to,
  351  wastewater facilities, water or alternative water supply
  352  facilities, and water reuse facilities, which may serve
  353  populations within or outside of the members of the entity.
  354  Notwithstanding s. 367.171(7), any separate legal entity created
  355  under this paragraph is not subject to Public Service Commission
  356  jurisdiction. The separate legal entity may not provide utility
  357  services within the service area of an existing utility system
  358  unless it has received the consent of the utility.
  359         2. For purposes of this paragraph, the term:
  360         a. “Host government” means the governing body of the
  361  county, if the largest number of equivalent residential
  362  connections currently served by a system of the utility is
  363  located in the unincorporated area, or the governing body of a
  364  municipality, if the largest number of equivalent residential
  365  connections currently served by a system of the utility is
  366  located within that municipality’s boundaries.
  367         b. “Separate legal entity” means any entity created by
  368  interlocal agreement the membership of which is limited to two
  369  or more special districts, municipalities, or counties of the
  370  state, but which entity is legally separate and apart from any
  371  of its member governments.
  372         c. “System” means a water or wastewater facility or group
  373  of such facilities owned by one entity or affiliate entities.
  374         d. “Utility” means a water or wastewater utility and
  375  includes every person, separate legal entity, lessee, trustee,
  376  or receiver owning, operating, managing, or controlling a
  377  system, or proposing construction of a system, who is providing,
  378  or proposes to provide, water or wastewater service to the
  379  public for compensation.
  380         3. A separate legal entity that seeks to acquire any
  381  utility shall notify the host government in writing by certified
  382  mail about the contemplated acquisition not less than 30 days
  383  before any proposed transfer of ownership, use, or possession of
  384  any utility assets by such separate legal entity. The potential
  385  acquisition notice shall be provided to the legislative head of
  386  the governing body of the host government and to its chief
  387  administrative officer and shall provide the name and address of
  388  a contact person for the separate legal entity and information
  389  identified in s. 367.071(4)(a) concerning the contemplated
  390  acquisition.
  391         4.a. Within 30 days following receipt of the notice, the
  392  host government may adopt a resolution to become a member of the
  393  separate legal entity, adopt a resolution to approve the utility
  394  acquisition, or adopt a resolution to prohibit the utility
  395  acquisition by the separate legal entity if the host government
  396  determines that the proposed acquisition is not in the public
  397  interest. A resolution adopted by the host government which
  398  prohibits the acquisition may include conditions that would make
  399  the proposal acceptable to the host government.
  400         b. If a host government adopts a membership resolution, the
  401  separate legal entity shall accept the host government as a
  402  member on the same basis as its existing members before any
  403  transfer of ownership, use, or possession of the utility or the
  404  utility facilities. If a host government adopts a resolution to
  405  approve the utility acquisition, the separate legal entity may
  406  complete the acquisition. If a host government adopts a
  407  prohibition resolution, the separate legal entity may not
  408  acquire the utility within that host government’s territory
  409  without the specific consent of the host government by future
  410  resolution. If a host government does not adopt a prohibition
  411  resolution or an approval resolution, the separate legal entity
  412  may proceed to acquire the utility after the 30-day notice
  413  period without further notice.
  414         5. After the acquisition or construction of any utility
  415  systems by a separate legal entity created under this paragraph,
  416  revenues or any other income may not be transferred or paid to a
  417  member of a separate legal entity, or to any other special
  418  district, county, or municipality, from user fees or other
  419  charges or revenues generated from customers that are not
  420  physically located within the jurisdictional or service delivery
  421  boundaries of the member, special district, county, or
  422  municipality receiving the transfer or payment. Any transfer or
  423  payment to a member, special district, or other local government
  424  must be solely from user fees or other charges or revenues
  425  generated from customers that are physically located within the
  426  jurisdictional or service delivery boundaries of the member,
  427  special district, or local government receiving the transfer of
  428  payment.
  429         6. This section is an alternative provision otherwise
  430  provided by law as authorized in s. 4, Art. VIII of the State
  431  Constitution for any transfer of power as a result of an
  432  acquisition of a utility by a separate legal entity from a
  433  municipality, county, or special district.
  434         7. The entity may finance or refinance the acquisition,
  435  construction, expansion, and improvement of such facilities
  436  relating to a governmental function or purpose through the
  437  issuance of its bonds, notes, or other obligations under this
  438  section or as otherwise authorized by law. The entity has all
  439  the powers provided by the interlocal agreement under which it
  440  is created or which are necessary to finance, own, operate, or
  441  manage the public facility, including, without limitation, the
  442  power to establish rates, charges, and fees for products or
  443  services provided by it, the power to levy special assessments,
  444  the power to sell or finance all or a portion of such facility,
  445  and the power to contract with a public or private entity to
  446  manage and operate such facilities or to provide or receive
  447  facilities, services, or products. Except as may be limited by
  448  the interlocal agreement under which the entity is created, all
  449  of the privileges, benefits, powers, and terms of s. 125.01,
  450  relating to counties, and s. 166.021, relating to
  451  municipalities, are fully applicable to the entity. However,
  452  neither the entity nor any of its members on behalf of the
  453  entity may exercise the power of eminent domain over the
  454  facilities or property of any existing water or wastewater plant
  455  utility system, nor may the entity acquire title to any water or
  456  wastewater plant utility facilities, other facilities, or
  457  property which was acquired by the use of eminent domain after
  458  the effective date of this act. Bonds, notes, and other
  459  obligations issued by the entity are issued on behalf of the
  460  public agencies that are members of the entity.
  461         8. Any entity created under this section may also issue
  462  bond anticipation notes in connection with the authorization,
  463  issuance, and sale of bonds. The bonds may be issued as serial
  464  bonds or as term bonds or both. Any entity may issue capital
  465  appreciation bonds or variable rate bonds. Any bonds, notes, or
  466  other obligations must be authorized by resolution of the
  467  governing body of the entity and bear the date or dates; mature
  468  at the time or times, not exceeding 40 years from their
  469  respective dates; bear interest at the rate or rates; be payable
  470  at the time or times; be in the denomination; be in the form;
  471  carry the registration privileges; be executed in the manner; be
  472  payable from the sources and in the medium or payment and at the
  473  place; and be subject to the terms of redemption, including
  474  redemption prior to maturity, as the resolution may provide. If
  475  any officer whose signature, or a facsimile of whose signature,
  476  appears on any bonds, notes, or other obligations ceases to be
  477  an officer before the delivery of the bonds, notes, or other
  478  obligations, the signature or facsimile is valid and sufficient
  479  for all purposes as if he or she had remained in office until
  480  the delivery. The bonds, notes, or other obligations may be sold
  481  at public or private sale for such price as the governing body
  482  of the entity shall determine. Pending preparation of the
  483  definitive bonds, the entity may issue interim certificates,
  484  which shall be exchanged for the definitive bonds. The bonds may
  485  be secured by a form of credit enhancement, if any, as the
  486  entity deems appropriate. The bonds may be secured by an
  487  indenture of trust or trust agreement. In addition, the
  488  governing body of the legal entity may delegate, to an officer,
  489  official, or agent of the legal entity as the governing body of
  490  the legal entity may select, the power to determine the time;
  491  manner of sale, public or private; maturities; rate of interest,
  492  which may be fixed or may vary at the time and in accordance
  493  with a specified formula or method of determination; and other
  494  terms and conditions as may be deemed appropriate by the
  495  officer, official, or agent so designated by the governing body
  496  of the legal entity. However, the amount and maturity of the
  497  bonds, notes, or other obligations and the interest rate of the
  498  bonds, notes, or other obligations must be within the limits
  499  prescribed by the governing body of the legal entity and its
  500  resolution delegating to an officer, official, or agent the
  501  power to authorize the issuance and sale of the bonds, notes, or
  502  other obligations.
  503         9. Bonds, notes, or other obligations issued under this
  504  paragraph may be validated as provided in chapter 75. The
  505  complaint in any action to validate the bonds, notes, or other
  506  obligations must be filed only in the Circuit Court for Leon
  507  County. The notice required to be published by s. 75.06 must be
  508  published in Leon County and in each county that is a member of
  509  the entity issuing the bonds, notes, or other obligations, or in
  510  which a member of the entity is located, and the complaint and
  511  order of the circuit court must be served only on the State
  512  Attorney of the Second Judicial Circuit and on the state
  513  attorney of each circuit in each county that is a member of the
  514  entity issuing the bonds, notes, or other obligations or in
  515  which a member of the entity is located. Section 75.04(2) does
  516  not apply to a complaint for validation brought by the legal
  517  entity.
  518         10. The accomplishment of the authorized purposes of a
  519  legal entity created under this paragraph is in all respects for
  520  the benefit of the people of the state, for the increase of
  521  their commerce and prosperity, and for the improvement of their
  522  health and living conditions. Since the legal entity will
  523  perform essential governmental functions for the public health,
  524  safety, and welfare in accomplishing its purposes, the legal
  525  entity is not required to pay any taxes or assessments of any
  526  kind whatsoever upon any property acquired or used by it for
  527  such purposes or upon any revenues at any time received by it,
  528  whether the property is within or outside the jurisdiction of
  529  members of the entity. The exemption provided in this paragraph
  530  applies regardless of whether the separate legal entity enters
  531  into agreements with private firms or entities to manage,
  532  operate, or improve the utilities owned by the separate legal
  533  entity. The bonds, notes, and other obligations of an entity,
  534  their transfer, and the income therefrom, including any profits
  535  made on the sale thereof, are at all times free from taxation of
  536  any kind by the state or by any political subdivision or other
  537  agency or instrumentality thereof. The exemption granted in this
  538  subparagraph is not applicable to any tax imposed by chapter 220
  539  on interest, income, or profits on debt obligations owned by
  540  corporations.
  541         Section 8. Effective upon this act becoming a law, section
  542  193.0237, Florida Statutes, is created to read:
  543         193.0237Assessment of multiple parcel buildings.—
  544         (1)As used in this section, the term:
  545         (a)“Multiple parcel building” means a building, other than
  546  a building consisting entirely of a single condominium,
  547  timeshare, or cooperative, which contains separate parcels that
  548  are vertically located, in whole or in part, on or over the same
  549  land.
  550         (b)“Parcel” means a portion of a multiple parcel building
  551  which is identified in a recorded instrument by a legal
  552  description that is sufficient for record ownership and
  553  conveyance by deed separately from any other portion of the
  554  building.
  555         (c)“Recorded instrument” means a declaration, covenant,
  556  easement, deed, plat, agreement, or other legal instrument,
  557  other than a lease, mortgage, or lien, which describes one or
  558  more parcels in a multiple parcel building and which is recorded
  559  in the public records of the county where the multiple parcel
  560  building is located.
  561         (2)The value of land upon which a multiple parcel building
  562  is located, regardless of ownership, may not be separately
  563  assessed and must be allocated among and included in the just
  564  value of all the parcels in the multiple parcel building as
  565  provided in subsection (3).
  566         (3)The property appraiser, for assessment purposes, must
  567  allocate all of the just value of the land among the parcels in
  568  a multiple parcel building in the same proportion that the just
  569  value of the improvements in each parcel bears to the total just
  570  value of all the improvements in the entire multiple parcel
  571  building.
  572         (4)A condominium, timeshare, or cooperative may be created
  573  within a parcel in a multiple parcel building. Any land value
  574  allocated to the just value of a parcel containing a condominium
  575  must be further allocated among the condominium units in that
  576  parcel in the manner required in s. 193.023(5). Any land value
  577  allocated to the just value of a parcel containing a cooperative
  578  must be further allocated among the cooperative units in that
  579  parcel in the manner required in s. 719.114.
  580         (5)Each parcel in a multiple parcel building must be
  581  assigned a separate tax folio number. However, if a condominium
  582  or cooperative is created within any such parcel, a separate tax
  583  folio number must be assigned to each condominium unit or
  584  cooperative unit, rather than to the parcel in which it was
  585  created.
  586         (6)All provisions of a recorded instrument affecting a
  587  parcel in a multiple parcel building, which parcel has been sold
  588  for taxes or special assessments, survive and are enforceable
  589  after the issuance of a tax deed or master’s deed, or upon
  590  foreclosure of an assessment, a certificate or lien, a tax deed,
  591  a tax certificate, or a tax lien, to the same extent that such
  592  provisions would be enforceable against a voluntary grantee of
  593  the title immediately before the delivery of the tax deed,
  594  master’s deed, or clerk’s certificate of title as provided in s.
  595  197.573.
  596         (7)This section applies to any land on which a multiple
  597  parcel building is substantially completed as of January 1 of
  598  the respective assessment year. This section applies to
  599  assessments beginning in the 2018 calendar year.
  600         Section 9. Paragraph (m) is added to subsection (8) of
  601  section 193.155, Florida Statutes, to read:
  602         193.155 Homestead assessments.—Homestead property shall be
  603  assessed at just value as of January 1, 1994. Property receiving
  604  the homestead exemption after January 1, 1994, shall be assessed
  605  at just value as of January 1 of the year in which the property
  606  receives the exemption unless the provisions of subsection (8)
  607  apply.
  608         (8) Property assessed under this section shall be assessed
  609  at less than just value when the person who establishes a new
  610  homestead has received a homestead exemption as of January 1 of
  611  either of the 2 immediately preceding years. A person who
  612  establishes a new homestead as of January 1, 2008, is entitled
  613  to have the new homestead assessed at less than just value only
  614  if that person received a homestead exemption on January 1,
  615  2007, and only if this subsection applies retroactive to January
  616  1, 2008. For purposes of this subsection, a husband and wife who
  617  owned and both permanently resided on a previous homestead shall
  618  each be considered to have received the homestead exemption even
  619  though only the husband or the wife applied for the homestead
  620  exemption on the previous homestead. The assessed value of the
  621  newly established homestead shall be determined as provided in
  622  this subsection.
  623         (m)For purposes of receiving an assessment reduction
  624  pursuant to this subsection, an owner of a homestead property
  625  that was significantly damaged or destroyed as a result of a
  626  named tropical storm or hurricane may elect, in the calendar
  627  year following the named tropical storm or hurricane, to have
  628  the significantly damaged or destroyed homestead deemed to have
  629  been abandoned as of the date of the named tropical storm or
  630  hurricane even though the owner received a homestead exemption
  631  on the property as of January 1 of the year immediately
  632  following the named tropical storm or hurricane. The election
  633  provided for in this paragraph is available only if the owner
  634  establishes a new homestead as of January 1 of the second year
  635  immediately following the storm or hurricane. This paragraph
  636  shall apply to homestead property damaged or destroyed on or
  637  after January 1, 2017.
  638         Section 10. Section 193.4516, Florida Statutes, is created
  639  to read:
  640         193.4516Assessment of citrus fruit packing and processing
  641  equipment rendered unused due to Hurricane Irma or citrus
  642  greening.—
  643         (1)For purposes of ad valorem taxation, and applying to
  644  the 2018 tax roll only, tangible personal property owned and
  645  operated by a citrus fruit packing or processing facility is
  646  deemed to have a market value no greater than its value for
  647  salvage, provided the tangible personal property is no longer
  648  used in the operation of the facility due to the effects of
  649  Hurricane Irma or to citrus greening.
  650         (2)As used in this section, the term “citrus” has the same
  651  meaning as provided in s. 581.011(7).
  652         Section 11. The creation by this act of s. 193.4516,
  653  Florida Statutes, applies to the 2018 property tax roll.
  654         Section 12. Subsection (5) of section 193.461, Florida
  655  Statutes, is amended, and subsection (8) is added to that
  656  section, to read:
  657         193.461 Agricultural lands; classification and assessment;
  658  mandated eradication or quarantine program.—
  659         (5) For the purpose of this section, the term “agricultural
  660  purposes” includes, but is not limited to, horticulture;
  661  floriculture; viticulture; forestry; dairy; livestock; poultry;
  662  bee; pisciculture, if the land is used principally for the
  663  production of tropical fish; aquaculture as defined in s.
  664  597.0015;, including algaculture; sod farming; and all forms of
  665  farm products as defined in s. 823.14(3) and farm production.
  666         (8) Lands classified for assessment purposes as
  667  agricultural lands, which are not being used for agricultural
  668  production due to a hurricane that made landfall in this state
  669  during calendar year 2017, must continue to be classified as
  670  agricultural lands for assessment purposes through December 31,
  671  2022, unless the lands are converted to a nonagricultural use.
  672  Lands converted to nonagricultural use are not covered by this
  673  subsection and must be assessed as otherwise provided by law.
  674         Section 13. The amendment made by this act to s. 193.461,
  675  Florida Statutes, applies to the 2018 property tax roll.
  676         Section 14. Paragraph (e) of subsection (3) of section
  677  194.011, Florida Statutes, is amended to read:
  678         194.011 Assessment notice; objections to assessments.—
  679         (3) A petition to the value adjustment board must be in
  680  substantially the form prescribed by the department.
  681  Notwithstanding s. 195.022, a county officer may not refuse to
  682  accept a form provided by the department for this purpose if the
  683  taxpayer chooses to use it. A petition to the value adjustment
  684  board must be signed by the taxpayer or be accompanied at the
  685  time of filing by the taxpayer’s written authorization or power
  686  of attorney, unless the person filing the petition is listed in
  687  s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a
  688  petition with a value adjustment board without the taxpayer’s
  689  signature or written authorization by certifying under penalty
  690  of perjury that he or she has authorization to file the petition
  691  on behalf of the taxpayer. If a taxpayer notifies the value
  692  adjustment board that a petition has been filed for the
  693  taxpayer’s property without his or her consent, the value
  694  adjustment board may require the person filing the petition to
  695  provide written authorization from the taxpayer authorizing the
  696  person to proceed with the appeal before a hearing is held. If
  697  the value adjustment board finds that a person listed in s.
  698  194.034(1)(a) willfully and knowingly filed a petition that was
  699  not authorized by the taxpayer, the value adjustment board shall
  700  require such person to provide the taxpayer’s written
  701  authorization for representation to the value adjustment board
  702  clerk before any petition filed by that person is heard, for 1
  703  year after imposition of such requirement by the value
  704  adjustment board. A power of attorney or written authorization
  705  is valid for 1 assessment year, and a new power of attorney or
  706  written authorization by the taxpayer is required for each
  707  subsequent assessment year. A petition shall also describe the
  708  property by parcel number and shall be filed as follows:
  709         (e)1. A condominium association as defined in s.
  710  718.103(2), a cooperative association as defined in s.
  711  719.103(2), or any homeowners’ association as defined in s.
  712  723.075, with approval of its board of administration or
  713  directors, may file with the value adjustment board a single
  714  joint petition on behalf of any association members who own
  715  units or parcels of property which the property appraiser
  716  determines are substantially similar with respect to location,
  717  proximity to amenities, number of rooms, living area, and
  718  condition. The condominium association, cooperative association,
  719  or homeowners’ association as defined in s. 723.075 shall
  720  provide the unit or parcel owners with notice of its intent to
  721  petition the value adjustment board and shall provide at least
  722  20 days for a unit or parcel owner to elect, in writing, that
  723  his or her unit or parcel not be included in the petition.
  724         2.An association that has filed a single joint petition
  725  may continue to represent the unit or parcel owners through any
  726  related subsequent proceeding, including judicial review under
  727  part II of this chapter and any appeal thereof. The condominium
  728  association, cooperative association, or homeowners’ association
  729  shall provide the unit or parcel owners with notice of the
  730  property appraiser’s appeal of a value adjustment board decision
  731  to circuit court and provide the unit or parcel owner at least 7
  732  days to elect, in writing, that his or her unit or parcel not be
  733  included in the association’s defense.
  734         Section 15. Paragraph (b) of subsection (1) of section
  735  194.032, Florida Statutes, is amended to read:
  736         194.032 Hearing purposes; timetable.—
  737         (1)
  738         (b) Notwithstanding the provisions of paragraph (a), the
  739  value adjustment board may meet prior to the approval of the
  740  assessment rolls by the Department of Revenue, but not earlier
  741  than July 1, to hear appeals pertaining to the denial by the
  742  property appraiser of exemptions, tax abatements under s.
  743  197.318, agricultural and high-water recharge classifications,
  744  classifications as historic property used for commercial or
  745  certain nonprofit purposes, and deferrals under subparagraphs
  746  (a)2., 3., and 4. In such event, however, the board may not
  747  certify any assessments under s. 193.122 until the Department of
  748  Revenue has approved the assessments in accordance with s.
  749  193.1142 and all hearings have been held with respect to the
  750  particular parcel under appeal.
  751         Section 16. Subsection (2) of section 194.181, Florida
  752  Statutes, is amended to read:
  753         194.181 Parties to a tax suit.—
  754         (2) In any case brought by the taxpayer, or condominium
  755  association, cooperative association, or homeowners’ association
  756  on behalf of some or all owners, contesting the assessment of
  757  any property, the county property appraiser shall be party
  758  defendant. In any case brought by the property appraiser
  759  pursuant to s. 194.036(1)(a) or (b), the taxpayer, condominium
  760  association, cooperative association, or homeowners’ association
  761  shall be party defendant. In any case brought by the property
  762  appraiser pursuant to s. 194.036(1)(c), the value adjustment
  763  board shall be party defendant.
  764         Section 17. Subsection (2) of section 196.173, Florida
  765  Statutes, is amended to read:
  766         196.173 Exemption for deployed servicemembers.—
  767         (2) The exemption is available to servicemembers who were
  768  deployed during the preceding calendar year on active duty
  769  outside the continental United States, Alaska, or Hawaii in
  770  support of any of the following military operations:
  771         (a) Operation Joint Task Force Bravo, which began in 1995.
  772         (b) Operation Joint Guardian, which began on June 12, 1999.
  773         (c) Operation Noble Eagle, which began on September 15,
  774  2001.
  775         (d) Operation Enduring Freedom, which began on October 7,
  776  2001, and ended on December 31, 2014.
  777         (e) Operations in the Balkans, which began in 2004.
  778         (f) Operation Nomad Shadow, which began in 2007.
  779         (g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
  780  began in January 2007.
  781         (h) Operation Copper Dune, which began in 2009.
  782         (i) Operation Georgia Deployment Program, which began in
  783  August 2009.
  784         (j)Operation New Dawn, which began on September 1, 2010,
  785  and ended on December 15, 2011.
  786         (k)Operation Odyssey Dawn, which began on March 19, 2011,
  787  and ended on October 31, 2011.
  788         (j)(l) Operation Spartan Shield, which began in June 2011.
  789         (k)(m) Operation Observant Compass, which began in October
  790  2011.
  791         (l)(n) Operation Inherent Resolve, which began on August 8,
  792  2014.
  793         (m)(o) Operation Atlantic Resolve, which began in April
  794  2014.
  795         (n)(p) Operation Freedom’s Sentinel, which began on January
  796  1, 2015.
  797         (o)(q) Operation Resolute Support, which began in January
  798  2015.
  799  
  800  The Department of Revenue shall notify all property appraisers
  801  and tax collectors in this state of the designated military
  802  operations.
  803         Section 18. Subsection (1) of section 196.24, Florida
  804  Statutes, is amended to read:
  805         196.24 Exemption for disabled ex-servicemember or surviving
  806  spouse; evidence of disability.—
  807         (1) Any ex-servicemember, as defined in s. 196.012, who is
  808  a bona fide resident of the state, who was discharged under
  809  honorable conditions, and who has been disabled to a degree of
  810  10 percent or more by misfortune or while serving during a
  811  period of wartime service as defined in s. 1.01(14) is entitled
  812  to the exemption from taxation provided for in s. 3(b), Art. VII
  813  of the State Constitution as provided in this section. Property
  814  to the value of $5,000 of such a person is exempt from taxation.
  815  The production by him or her of a certificate of disability from
  816  the United States Government or the United States Department of
  817  Veterans Affairs or its predecessor before the property
  818  appraiser of the county wherein the ex-servicemember’s property
  819  lies is prima facie evidence of the fact that he or she is
  820  entitled to the exemption. The unremarried surviving spouse of
  821  such a disabled ex-servicemember who, on the date of the
  822  disabled ex-servicemember’s death, had been married to the
  823  disabled ex-servicemember for at least 5 years is also entitled
  824  to the exemption.
  825         Section 19. Effective upon this act becoming a law, section
  826  197.318, Florida Statutes, is created to read:
  827         197.318Abatement of taxes for residential improvements
  828  damaged or destroyed by Hurricanes Hermine, Matthew, or Irma.—
  829         (1)As used in this section, the term:
  830         (a)“Damage differential” means the product arrived at by
  831  multiplying the percent change in value by a ratio, the
  832  numerator of which is the number of days the residential
  833  improvement was rendered uninhabitable in the year the hurricane
  834  occurred, and the denominator of which is 365.
  835         (b)“Disaster relief credit” means the product arrived at
  836  by multiplying the damage differential by the amount of timely
  837  paid taxes that were initially levied in the year the hurricane
  838  occurred.
  839         (c)“Hurricane” means any of the following:
  840         1.Hurricane Hermine, which occurred in calendar year 2016.
  841         2.Hurricane Matthew, which occurred in calendar year 2016.
  842         3.Hurricane Irma, which occurred in calendar year 2017.
  843         (d)“Percent change in value” means the difference between
  844  a residential parcel’s just value as of January 1 of the year in
  845  which a hurricane occurred and its postdisaster just value
  846  expressed as a percentage of the parcel’s just value as of
  847  January 1 of the year in which the hurricane occurred.
  848         (e)“Postdisaster just value” means the just value of the
  849  residential parcel on January 1 of the year in which a hurricane
  850  occurred, reduced to reflect the just value of the residential
  851  improvement as provided in subsection (5) as a result of the
  852  destruction and damage caused by the hurricane. Postdisaster
  853  just value is determined only for purposes of calculating tax
  854  abatements under this section and does not determine a parcel’s
  855  just value as of January 1 each year.
  856         (f)“Residential improvement” means a residential dwelling
  857  or house that is owned and used as a homestead as defined in s.
  858  196.012(13). A residential improvement does not include a
  859  structure that is not essential to the use and occupancy of the
  860  residential dwelling or house, including, but not limited to, a
  861  detached utility building, detached carport, detached garage,
  862  bulkhead, fence, or swimming pool, and does not include land.
  863         (g)“Uninhabitable” means the loss of use or occupancy,
  864  resulting from Hurricanes Hermine or Matthew during the 2016
  865  calendar year, or Hurricane Irma during the 2017 calendar year,
  866  of a residential improvement for the purpose for which it was
  867  constructed, as evidenced by documentation, including, but not
  868  limited to, utility bills, insurance information, contractors’
  869  statements, building permit applications, or building inspection
  870  certificates of occupancy.
  871         (2)If a residential improvement is rendered uninhabitable
  872  for at least 30 days due to damage or destruction to the
  873  property caused by Hurricanes Hermine or Matthew during the 2016
  874  calendar year or Hurricane Irma during the 2017 calendar year,
  875  taxes initially levied in 2019 may be abated in the following
  876  manner:
  877         (a)The property owner must file an application with the
  878  property appraiser no later than March 1, 2019. A property owner
  879  who fails to file an application by March 1, 2019, waives a
  880  claim for abatement of taxes under this section.
  881         (b)The application shall identify the residential parcel
  882  on which the residential improvement was damaged or destroyed,
  883  the date the damage or destruction occurred, and the number of
  884  days the property was uninhabitable during the calendar year
  885  that the hurricane occurred.
  886         (c)The application shall be verified under oath and is
  887  subject to penalty of perjury.
  888         (d)Upon receipt of the application, the property appraiser
  889  shall investigate the statements contained in the application to
  890  determine if the applicant is entitled to an abatement of taxes.
  891  If the property appraiser determines that the applicant is not
  892  entitled to an abatement, the applicant may file a petition with
  893  the value adjustment board, pursuant to s. 194.011(3),
  894  requesting that the abatement be granted. If the property
  895  appraiser determines that the applicant is entitled to an
  896  abatement, the property appraiser shall issue an official
  897  written statement to the tax collector by April 1, 2019, which
  898  provides:
  899         1.The number of days during the calendar year in which the
  900  hurricane occurred that the residential improvement was
  901  uninhabitable. To qualify for the abatement, the residential
  902  improvement must be uninhabitable for at least 30 days.
  903         2.The just value of the residential parcel as determined
  904  by the property appraiser on January 1 of the year in which the
  905  hurricane for which the applicant is claiming an abatement
  906  occurred.
  907         3.The postdisaster just value of the residential parcel as
  908  determined by the property appraiser.
  909         4.The percent change in value applicable to the
  910  residential parcel.
  911         (3)Upon receipt of the written statement from the property
  912  appraiser, the tax collector shall calculate the damage
  913  differential and disaster relief credit pursuant to this
  914  section. The tax collector shall reduce the taxes initially
  915  levied on the residential parcel in 2019 by an amount equal to
  916  the disaster relief credit. If the value of the credit exceeds
  917  the taxes levied in 2019, the remaining value of the credit
  918  shall be applied to taxes due in subsequent years until the
  919  value of the credit is exhausted.
  920         (4)No later than May 1, 2019, the tax collector shall
  921  notify:
  922         (a)The department of the total reduction in taxes for all
  923  properties that qualified for an abatement pursuant to this
  924  section.
  925         (b)The governing board of each affected local government
  926  of the reduction in such local government’s taxes that will
  927  occur pursuant to this section.
  928         (5)For purposes of this section, residential improvements
  929  that are uninhabitable shall have no value placed thereon.
  930         (6)This section applies retroactively to January 1, 2016,
  931  and expires January 1, 2021.
  932         Section 20. Effective upon this act becoming a law, section
  933  197.3631, Florida Statutes, is amended to read:
  934         197.3631 Non-ad valorem assessments; general provisions.—
  935         (1) Non-ad valorem assessments as defined in s. 197.3632
  936  may be collected pursuant to the method provided for in ss.
  937  197.3632 and 197.3635. Non-ad valorem assessments may also be
  938  collected pursuant to any alternative method which is authorized
  939  by law, but such alternative method shall not require the tax
  940  collector or property appraiser to perform those services as
  941  provided for in ss. 197.3632 and 197.3635. However, a property
  942  appraiser or tax collector may contract with a local government
  943  to supply information and services necessary for any such
  944  alternative method. Section 197.3632 is additional authority for
  945  local governments to impose and collect non-ad valorem
  946  assessments supplemental to the home rule powers pursuant to ss.
  947  125.01 and 166.021 and chapter 170, or any other law. Any county
  948  operating under a charter adopted pursuant to s. 11, Art. VIII
  949  of the Constitution of 1885, as amended, as referred to in s.
  950  6(e), Art. VIII of the Constitution of 1968, as amended, may use
  951  any method authorized by law for imposing and collecting non-ad
  952  valorem assessments.
  953         (2)For non-ad valorem special assessments based on the
  954  size or area of the land containing a multiple parcel building,
  955  regardless of ownership, the special assessment must be levied
  956  on and allocated among all the parcels in the multiple parcel
  957  building on the same basis that the land value is allocated
  958  among the parcels in s. 193.0237(3). For non-ad valorem
  959  assessments not based on the size or area of the land, each
  960  parcel in the multiple parcel building shall be subject to a
  961  separate assessment. For purposes of this subsection, the terms
  962  “multiple parcel building” and “parcel” have the meanings as
  963  provided in s. 193.0237(1).
  964         Section 21. Effective upon this act becoming a law, section
  965  197.572, Florida Statutes, is amended to read:
  966         197.572 Easements for conservation purposes, or for public
  967  service purposes, support of certain improvements, or for
  968  drainage or ingress and egress survive tax sales and deeds.—When
  969  any lands are sold for the nonpayment of taxes, or any tax
  970  certificate is issued thereon by a governmental unit or agency
  971  or pursuant to any tax lien foreclosure proceeding, the title to
  972  the lands shall continue to be subject to any easement for
  973  conservation purposes as provided in s. 704.06 or for telephone,
  974  telegraph, pipeline, power transmission, or other public service
  975  purpose; and shall continue to be subject to any easement that
  976  supports improvements that may be constructed above the lands;
  977  and any easement for the purposes of drainage or of ingress and
  978  egress to and from other land. The easement and the rights of
  979  the owner of it shall survive and be enforceable after the
  980  execution, delivery, and recording of a tax deed, a master’s
  981  deed, or a clerk’s certificate of title pursuant to foreclosure
  982  of a tax deed, tax certificate, or tax lien, to the same extent
  983  as though the land had been conveyed by voluntary deed. The
  984  easement must be evidenced by written instrument recorded in the
  985  office of the clerk of the circuit court in the county where
  986  such land is located before the recording of such tax deed or
  987  master’s deed, or, if not recorded, an easement for a public
  988  service purpose must be evidenced by wires, poles, or other
  989  visible occupation, an easement for drainage must be evidenced
  990  by a waterway, water bed, or other visible occupation, and an
  991  easement for the purpose of ingress and egress must be evidenced
  992  by a road or other visible occupation to be entitled to the
  993  benefit of this section; however, this shall apply only to tax
  994  deeds issued after the effective date of this act.
  995         Section 22. Effective upon this act becoming a law,
  996  subsections (1) and (2) of section 197.573, Florida Statutes,
  997  are amended to read:
  998         197.573 Survival of restrictions and covenants after tax
  999  sale.—
 1000         (1) When a deed or other recorded instrument in the chain
 1001  of title contains restrictions and covenants running with the
 1002  land, as hereinafter defined and limited, the restrictions and
 1003  covenants shall survive and be enforceable after the issuance of
 1004  a tax deed or master’s deed, or a clerk’s certificate of title
 1005  upon foreclosure of a tax deed, tax certificate, or tax lien, to
 1006  the same extent that it would be enforceable against a voluntary
 1007  grantee of the owner of the title immediately before the
 1008  delivery of the tax deed, master’s deed, or clerk’s certificate
 1009  of title.
 1010         (2) This section applies shall apply to the usual
 1011  restrictions and covenants limiting the use of property; the
 1012  type, character and location of building; covenants against
 1013  nuisances and what the former parties deemed to be undesirable
 1014  conditions, in, upon, and about the property; and other similar
 1015  restrictions and covenants; but this section does shall not
 1016  protect covenants that:
 1017         (a)Create creating any debt or lien against or upon the
 1018  property, except one providing for satisfaction or survival of a
 1019  lien of record held by a municipal or county governmental unit,
 1020  or one providing a lien for assessments accruing after such tax
 1021  deed, master’s deed, or clerk’s certificate of title to a
 1022  condominium association, homeowners’ association, property
 1023  owners’ association, or person having assessment powers under
 1024  such covenants; or
 1025         (b)Require requiring the grantee to expend money for any
 1026  purpose, except one that may require that the premises be kept
 1027  in a sanitary or sightly condition or one to abate nuisances or
 1028  undesirable conditions.
 1029         Section 23. Subsection (7) of section 201.02, Florida
 1030  Statutes, is amended to read:
 1031         201.02 Tax on deeds and other instruments relating to real
 1032  property or interests in real property.—
 1033         (7) Taxes imposed by this section do not apply to:
 1034         (a) A deed, transfer, or conveyance between spouses or
 1035  former spouses pursuant to an action for dissolution of their
 1036  marriage wherein the real property is or was their marital home
 1037  or an interest therein. Taxes paid pursuant to this section
 1038  shall be refunded in those cases in which a deed, transfer, or
 1039  conveyance occurred 1 year before a dissolution of marriage.
 1040  This paragraph subsection applies in spite of any consideration
 1041  as defined in subsection (1). This paragraph subsection does not
 1042  apply to a deed, transfer, or conveyance executed before July 1,
 1043  1997.
 1044         (b)A deed or other instrument that transfers or conveys
 1045  homestead property or any interest in homestead property between
 1046  spouses, if the only consideration for the transfer or
 1047  conveyance is the amount of a mortgage or other lien encumbering
 1048  the homestead property at the time of the transfer or conveyance
 1049  and if the deed or other instrument is recorded within 1 year
 1050  after the date of the marriage. This paragraph applies to
 1051  transfers or conveyances from one spouse to another, from one
 1052  spouse to both spouses, or from both spouses to one spouse. For
 1053  the purpose of this paragraph, the term “homestead property” has
 1054  the same meaning as the term “homestead” as defined in s.
 1055  192.001.
 1056         Section 24. Section 201.25, Florida Statutes, is created to
 1057  read:
 1058         201.25 Tax exemptions for certain loans.—There shall be
 1059  exempt from all taxes imposed by this chapter:
 1060         (1) Any loan made by the Florida Small Business Emergency
 1061  Bridge Loan Program in response to a disaster that results in a
 1062  state of emergency declared by executive order or proclamation
 1063  of the Governor pursuant to s. 252.36.
 1064         (2) Any loan made by the Agricultural Economic Development
 1065  Program pursuant to s. 570.82.
 1066         Section 25. Section 205.055, Florida Statutes, is created
 1067  to read:
 1068         205.055Exemptions; veterans, spouses of veterans and
 1069  certain servicemembers, and low-income persons.—
 1070         (1)The following persons are entitled to an exemption from
 1071  a business tax and any fees imposed under this chapter:
 1072         (a)A veteran of the United States Armed Forces who was
 1073  honorably discharged upon separation from service, or the spouse
 1074  or unremarried surviving spouse of such a veteran.
 1075         (b)The spouse of an active duty military servicemember who
 1076  has relocated to the county or municipality pursuant to a
 1077  permanent change of station order.
 1078         (c)A person who is receiving public assistance as defined
 1079  in s. 409.2554.
 1080         (d)A person whose household income is below 130 percent of
 1081  the federal poverty level based on the current year’s federal
 1082  poverty guidelines.
 1083         (2)A person must complete and sign, under penalty of
 1084  perjury, a Request for Fee Exemption to be furnished by the
 1085  local governing authority and provide written documentation in
 1086  support of his or her request for an exemption under subsection
 1087  (1).
 1088         (3)If a person who is exempt under subsection (1) owns a
 1089  majority interest in a business with fewer than 100 employees,
 1090  the business is exempt. Such person must complete and sign,
 1091  under penalty of perjury, a Request for Fee Exemption to be
 1092  furnished by the local governing authority and provide written
 1093  documentation in support of his or her request for an exemption
 1094  for the business under this subsection.
 1095         Section 26. Section 205.171, Florida Statutes, is repealed.
 1096         Section 27. Notwithstanding the creation of s. 205.055,
 1097  Florida Statutes, and the repeal of s. 205.171, Florida
 1098  Statutes, by this act, a municipality that imposes a business
 1099  tax on merchants which is measured by gross receipts from the
 1100  sale of merchandise or services, or both, may continue to impose
 1101  such tax and may, by ordinance, revise the definition of the
 1102  term “merchant.” However, the municipality may not revise the
 1103  rate of the tax measured by gross sales.
 1104         Section 28. Subsection (2) of section 206.052, Florida
 1105  Statutes, is renumbered as subsection (3), and a new subsection
 1106  (2) is added to that section, to read:
 1107         206.052 Export of tax-free fuels.—
 1108         (2)A terminal supplier may purchase taxable motor fuels
 1109  from another terminal supplier at a terminal without paying the
 1110  tax imposed pursuant to this part only under the following
 1111  circumstances:
 1112         (a)The terminal supplier who purchased the motor fuel will
 1113  sell the motor fuel to a licensed exporter for immediate export
 1114  from the state.
 1115         (b)The terminal supplier who purchased the motor fuel has
 1116  designated to the terminal supplier who sold the motor fuel the
 1117  destination for delivery of the fuel to a location outside the
 1118  state.
 1119         (c)The terminal supplier who purchased the motor fuel is
 1120  licensed in the state of destination and has supplied the
 1121  terminal supplier who sold the motor fuel with that license
 1122  number.
 1123         (d)The licensed exporter has not been barred from making
 1124  tax-free exports by the department for violation of s.
 1125  206.051(5).
 1126         (e)The terminal supplier who sold the motor fuel to the
 1127  other terminal supplier collects and remits to the state of
 1128  destination all taxes imposed by the destination state on the
 1129  fuel.
 1130         Section 29. Effective July 1, 2019, section 206.9826,
 1131  Florida Statutes, is created to read:
 1132         206.9826 Refund for certain air carriers.—An air carrier
 1133  conducting scheduled operations or all-cargo operations that are
 1134  authorized under 14 C.F.R. part 121, 14 C.F.R. part 129, or 14
 1135  C.F.R. part 135, is entitled to receive a refund of 1.42 cents
 1136  per gallon of the taxes imposed by this part on aviation fuel
 1137  purchased by such air carrier. The refund provided under this
 1138  section plus the refund provided under s. 206.9855 may not
 1139  exceed 4.27 cents per gallon of aviation fuel purchased by an
 1140  air carrier.
 1141         Section 30. Subsections (3) and (8) of section 206.9952,
 1142  Florida Statutes, are amended to read:
 1143         206.9952 Application for license as a natural gas fuel
 1144  retailer.—
 1145         (3)(a) Any person who acts as a natural gas retailer and
 1146  does not hold a valid natural gas fuel retailer license shall
 1147  pay a penalty of $200 for each month of operation without a
 1148  license. This paragraph expires December 31, 2023 2018.
 1149         (b) Effective January 1, 2024 2019, any person who acts as
 1150  a natural gas fuel retailer and does not hold a valid natural
 1151  gas fuel retailer license shall pay a penalty of 25 percent of
 1152  the tax assessed on the total purchases made during the
 1153  unlicensed period.
 1154         (8) With the exception of a state or federal agency or a
 1155  political subdivision licensed under this chapter, each person,
 1156  as defined in this part, who operates as a natural gas fuel
 1157  retailer shall report monthly to the department and pay a tax on
 1158  all natural gas fuel purchases beginning January 1, 2024 2019.
 1159         Section 31. Subsection (2) of section 206.9955, Florida
 1160  Statutes, is amended to read:
 1161         206.9955 Levy of natural gas fuel tax.—
 1162         (2) Effective January 1, 2024 2019, the following taxes
 1163  shall be imposed:
 1164         (a) An excise tax of 4 cents upon each motor fuel
 1165  equivalent gallon of natural gas fuel.
 1166         (b) An additional tax of 1 cent upon each motor fuel
 1167  equivalent gallon of natural gas fuel, which is designated as
 1168  the “ninth-cent fuel tax.”
 1169         (c) An additional tax of 1 cent on each motor fuel
 1170  equivalent gallon of natural gas fuel by each county, which is
 1171  designated as the “local option fuel tax.”
 1172         (d) An additional tax on each motor fuel equivalent gallon
 1173  of natural gas fuel, which is designated as the “State
 1174  Comprehensive Enhanced Transportation System Tax,” at a rate
 1175  determined pursuant to this paragraph. Before January 1, 2024,
 1176  and each year thereafter Each calendar year, the department
 1177  shall determine the tax rate applicable to the sale of natural
 1178  gas fuel for the following 12-month period beginning January 1,
 1179  rounded to the nearest tenth of a cent, by adjusting the
 1180  initially established tax rate of 5.8 cents per gallon by the
 1181  percentage change in the average of the Consumer Price Index
 1182  issued by the United States Department of Labor for the most
 1183  recent 12-month period ending September 30, compared to the base
 1184  year average, which is the average for the 12-month period
 1185  ending September 30, 2013.
 1186         (e)1. An additional tax is imposed on each motor fuel
 1187  equivalent gallon of natural gas fuel for the privilege of
 1188  selling natural gas fuel. Before January 1, 2024, and each year
 1189  thereafter Each calendar year, the department shall determine
 1190  the tax rate applicable to the sale of natural gas fuel, rounded
 1191  to the nearest tenth of a cent, for the following 12-month
 1192  period beginning January 1,. The tax rate is calculated by
 1193  adjusting the initially established tax rate of 9.2 cents per
 1194  gallon by the percentage change in the average of the Consumer
 1195  Price Index issued by the United States Department of Labor for
 1196  the most recent 12-month period ending September 30, compared to
 1197  the base year average, which is the average for the 12-month
 1198  period ending September 30, 2013.
 1199         2. The department is authorized to adopt rules and publish
 1200  forms to administer this paragraph.
 1201         Section 32. Subsection (1) of section 206.996, Florida
 1202  Statutes, is amended to read:
 1203         206.996 Monthly reports by natural gas fuel retailers;
 1204  deductions.—
 1205         (1) For the purpose of determining the amount of taxes
 1206  imposed by s. 206.9955, each natural gas fuel retailer shall
 1207  file beginning with February 2024 2019, and each month
 1208  thereafter, no later than the 20th day of each month, monthly
 1209  reports electronically with the department showing information
 1210  on inventory, purchases, nontaxable disposals, taxable uses, and
 1211  taxable sales in gallons of natural gas fuel for the preceding
 1212  month. However, if the 20th day of the month falls on a
 1213  Saturday, Sunday, or federal or state legal holiday, a return
 1214  must be accepted if it is electronically filed on the next
 1215  succeeding business day. The reports must include, or be
 1216  verified by, a written declaration stating that such report is
 1217  made under the penalties of perjury. The natural gas fuel
 1218  retailer shall deduct from the amount of taxes shown by the
 1219  report to be payable an amount equivalent to 0.67 percent of the
 1220  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
 1221  which deduction is allowed to the natural gas fuel retailer to
 1222  compensate it for services rendered and expenses incurred in
 1223  complying with the requirements of this part. This allowance is
 1224  not deductible unless payment of applicable taxes is made on or
 1225  before the 20th day of the month. This subsection may not be
 1226  construed as authorizing a deduction from the constitutional
 1227  fuel tax or the fuel sales tax.
 1228         Section 33. Section 210.205, Florida Statutes, is created
 1229  to read:
 1230         210.205Cigarette tax distribution reporting.—By March 15
 1231  of each year, each entity that received a distribution pursuant
 1232  to s. 210.20(2)(b) in the preceding calendar year shall report
 1233  to the Office of Economic and Demographic Research the following
 1234  information:
 1235         (1)An itemized accounting of all expenditures of the funds
 1236  distributed in the preceding calendar year, including amounts
 1237  spent on debt service.
 1238         (2)A statement indicating what portion of the distributed
 1239  funds have been pledged for debt service.
 1240         (3)The original principal amount and current debt service
 1241  schedule of any bonds or other borrowing for which the
 1242  distributed funds have been pledged for debt service.
 1243         Section 34. Effective January 1, 2019, paragraphs (c) and
 1244  (d) of subsection (1) of section 212.031, Florida Statutes, are
 1245  amended to read:
 1246         212.031 Tax on rental or license fee for use of real
 1247  property.—
 1248         (1)
 1249         (c) For the exercise of such privilege, a tax is levied at
 1250  the rate of 5.7 5.8 percent of and on the total rent or license
 1251  fee charged for such real property by the person charging or
 1252  collecting the rental or license fee. The total rent or license
 1253  fee charged for such real property shall include payments for
 1254  the granting of a privilege to use or occupy real property for
 1255  any purpose and shall include base rent, percentage rents, or
 1256  similar charges. Such charges shall be included in the total
 1257  rent or license fee subject to tax under this section whether or
 1258  not they can be attributed to the ability of the lessor’s or
 1259  licensor’s property as used or operated to attract customers.
 1260  Payments for intrinsically valuable personal property such as
 1261  franchises, trademarks, service marks, logos, or patents are not
 1262  subject to tax under this section. In the case of a contractual
 1263  arrangement that provides for both payments taxable as total
 1264  rent or license fee and payments not subject to tax, the tax
 1265  shall be based on a reasonable allocation of such payments and
 1266  shall not apply to that portion which is for the nontaxable
 1267  payments.
 1268         (d) When the rental or license fee of any such real
 1269  property is paid by way of property, goods, wares, merchandise,
 1270  services, or other thing of value, the tax shall be at the rate
 1271  of 5.7 5.8 percent of the value of the property, goods, wares,
 1272  merchandise, services, or other thing of value.
 1273         Section 35. Paragraph (d) of subsection (2) of section
 1274  212.055, Florida Statutes, is amended to read:
 1275         212.055 Discretionary sales surtaxes; legislative intent;
 1276  authorization and use of proceeds.—It is the legislative intent
 1277  that any authorization for imposition of a discretionary sales
 1278  surtax shall be published in the Florida Statutes as a
 1279  subsection of this section, irrespective of the duration of the
 1280  levy. Each enactment shall specify the types of counties
 1281  authorized to levy; the rate or rates which may be imposed; the
 1282  maximum length of time the surtax may be imposed, if any; the
 1283  procedure which must be followed to secure voter approval, if
 1284  required; the purpose for which the proceeds may be expended;
 1285  and such other requirements as the Legislature may provide.
 1286  Taxable transactions and administrative procedures shall be as
 1287  provided in s. 212.054.
 1288         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
 1289         (d) The proceeds of the surtax authorized by this
 1290  subsection and any accrued interest shall be expended by the
 1291  school district, within the county and municipalities within the
 1292  county, or, in the case of a negotiated joint county agreement,
 1293  within another county, to finance, plan, and construct
 1294  infrastructure; to acquire any interest in land for public
 1295  recreation, conservation, or protection of natural resources or
 1296  to prevent or satisfy private property rights claims resulting
 1297  from limitations imposed by the designation of an area of
 1298  critical state concern; to provide loans, grants, or rebates to
 1299  residential or commercial property owners who make energy
 1300  efficiency improvements to their residential or commercial
 1301  property, if a local government ordinance authorizing such use
 1302  is approved by referendum; or to finance the closure of county
 1303  owned or municipally owned solid waste landfills that have been
 1304  closed or are required to be closed by order of the Department
 1305  of Environmental Protection. Any use of the proceeds or interest
 1306  for purposes of landfill closure before July 1, 1993, is
 1307  ratified. The proceeds and any interest may not be used for the
 1308  operational expenses of infrastructure, except that a county
 1309  that has a population of fewer than 75,000 and that is required
 1310  to close a landfill may use the proceeds or interest for long
 1311  term maintenance costs associated with landfill closure.
 1312  Counties, as defined in s. 125.011, and charter counties may, in
 1313  addition, use the proceeds or interest to retire or service
 1314  indebtedness incurred for bonds issued before July 1, 1987, for
 1315  infrastructure purposes, and for bonds subsequently issued to
 1316  refund such bonds. Any use of the proceeds or interest for
 1317  purposes of retiring or servicing indebtedness incurred for
 1318  refunding bonds before July 1, 1999, is ratified.
 1319         1. For the purposes of this paragraph, the term
 1320  “infrastructure” means:
 1321         a. Any fixed capital expenditure or fixed capital outlay
 1322  associated with the construction, reconstruction, or improvement
 1323  of public facilities that have a life expectancy of 5 or more
 1324  years, any related land acquisition, land improvement, design,
 1325  and engineering costs, and all other professional and related
 1326  costs required to bring the public facilities into service. For
 1327  purposes of this sub-subparagraph, the term “public facilities”
 1328  means facilities as defined in s. 163.3164(38), s. 163.3221(13),
 1329  or s. 189.012(5), and includes facilities that are necessary to
 1330  carry out governmental purposes, including, but not limited to,
 1331  fire stations, general governmental office buildings, and animal
 1332  shelters, regardless of whether the facilities are owned by the
 1333  local taxing authority or another governmental entity.
 1334         b. A fire department vehicle, an emergency medical service
 1335  vehicle, a sheriff’s office vehicle, a police department
 1336  vehicle, or any other vehicle, and the equipment necessary to
 1337  outfit the vehicle for its official use or equipment that has a
 1338  life expectancy of at least 5 years.
 1339         c. Any expenditure for the construction, lease, or
 1340  maintenance of, or provision of utilities or security for,
 1341  facilities, as defined in s. 29.008.
 1342         d. Any fixed capital expenditure or fixed capital outlay
 1343  associated with the improvement of private facilities that have
 1344  a life expectancy of 5 or more years and that the owner agrees
 1345  to make available for use on a temporary basis as needed by a
 1346  local government as a public emergency shelter or a staging area
 1347  for emergency response equipment during an emergency officially
 1348  declared by the state or by the local government under s.
 1349  252.38. Such improvements are limited to those necessary to
 1350  comply with current standards for public emergency evacuation
 1351  shelters. The owner must enter into a written contract with the
 1352  local government providing the improvement funding to make the
 1353  private facility available to the public for purposes of
 1354  emergency shelter at no cost to the local government for a
 1355  minimum of 10 years after completion of the improvement, with
 1356  the provision that the obligation will transfer to any
 1357  subsequent owner until the end of the minimum period.
 1358         e. Any land acquisition expenditure for a residential
 1359  housing project in which at least 30 percent of the units are
 1360  affordable to individuals or families whose total annual
 1361  household income does not exceed 120 percent of the area median
 1362  income adjusted for household size, if the land is owned by a
 1363  local government or by a special district that enters into a
 1364  written agreement with the local government to provide such
 1365  housing. The local government or special district may enter into
 1366  a ground lease with a public or private person or entity for
 1367  nominal or other consideration for the construction of the
 1368  residential housing project on land acquired pursuant to this
 1369  sub-subparagraph.
 1370         f. Instructional technology used solely in a school
 1371  district’s classrooms. As used in this sub-subparagraph, the
 1372  term “instructional technology means an interactive device that
 1373  assists a teacher in instructing a class or a group of students
 1374  and includes the necessary hardware and software to operate the
 1375  interactive device. The term also includes support systems in
 1376  which an interactive device may mount and is not required to be
 1377  affixed to the facilities.
 1378         2. For the purposes of this paragraph, the term “energy
 1379  efficiency improvement” means any energy conservation and
 1380  efficiency improvement that reduces consumption through
 1381  conservation or a more efficient use of electricity, natural
 1382  gas, propane, or other forms of energy on the property,
 1383  including, but not limited to, air sealing; installation of
 1384  insulation; installation of energy-efficient heating, cooling,
 1385  or ventilation systems; installation of solar panels; building
 1386  modifications to increase the use of daylight or shade;
 1387  replacement of windows; installation of energy controls or
 1388  energy recovery systems; installation of electric vehicle
 1389  charging equipment; installation of systems for natural gas fuel
 1390  as defined in s. 206.9951; and installation of efficient
 1391  lighting equipment.
 1392         3. Notwithstanding any other provision of this subsection,
 1393  a local government infrastructure surtax imposed or extended
 1394  after July 1, 1998, may allocate up to 15 percent of the surtax
 1395  proceeds for deposit into a trust fund within the county’s
 1396  accounts created for the purpose of funding economic development
 1397  projects having a general public purpose of improving local
 1398  economies, including the funding of operational costs and
 1399  incentives related to economic development. The ballot statement
 1400  must indicate the intention to make an allocation under the
 1401  authority of this subparagraph.
 1402         Section 36. Effective upon this act becoming a law,
 1403  subsection (10) is added to section 212.055, Florida Statutes,
 1404  to read:
 1405         212.055 Discretionary sales surtaxes; legislative intent;
 1406  authorization and use of proceeds.—It is the legislative intent
 1407  that any authorization for imposition of a discretionary sales
 1408  surtax shall be published in the Florida Statutes as a
 1409  subsection of this section, irrespective of the duration of the
 1410  levy. Each enactment shall specify the types of counties
 1411  authorized to levy; the rate or rates which may be imposed; the
 1412  maximum length of time the surtax may be imposed, if any; the
 1413  procedure which must be followed to secure voter approval, if
 1414  required; the purpose for which the proceeds may be expended;
 1415  and such other requirements as the Legislature may provide.
 1416  Taxable transactions and administrative procedures shall be as
 1417  provided in s. 212.054.
 1418         (10)(a)For any referendum held on or after the effective
 1419  date of this act to adopt or amend a discretionary sales surtax
 1420  under this section, an independent certified public accountant
 1421  licensed pursuant to chapter 473 shall conduct a performance
 1422  audit of the county or school district holding the referendum.
 1423  The Office of Program Policy Analysis and Government
 1424  Accountability shall procure the certified public accountant and
 1425  may use carryforward funds to pay for the services of the
 1426  certified public accountant.
 1427         (b)At least 60 days before the referendum is held, the
 1428  performance audit shall be completed and the audit report,
 1429  including any findings, recommendations, or other accompanying
 1430  documents shall be made available on the official website of the
 1431  county or school district. The county or school district shall
 1432  keep the information on its website for 2 years from the date it
 1433  was posted.
 1434         (c)For purposes of this subsection, the term “performance
 1435  audit” means an examination of the county or school district
 1436  conducted according to applicable government auditing standards
 1437  or auditing and evaluation standards of other appropriate
 1438  authoritative bodies. At a minimum, a performance audit must
 1439  include an examination of issues related to the following:
 1440         1.The economy, efficiency, or effectiveness of the county
 1441  or school district.
 1442         2.The structure or design of the county government or
 1443  school district to accomplish its goals and objectives.
 1444         3.Alternative methods of providing county or school
 1445  district services or products.
 1446         4.Goals, objectives, and performance measures used by the
 1447  county or school district to monitor and report program
 1448  accomplishments.
 1449         5.The accuracy or adequacy of public documents, reports,
 1450  and requests prepared by the county or school district.
 1451         6.Compliance of the county or school district with
 1452  appropriate policies, rules, and laws.
 1453         Section 37. Paragraphs (e) and (p) of subsection (5) and
 1454  paragraphs (ff) and (jjj) of subsection (7) of section 212.08,
 1455  Florida Statutes, are amended, paragraph (t) is added to
 1456  subsection (5) of that section, and paragraph (ooo) is added to
 1457  subsection (7) of that section, to read:
 1458         212.08 Sales, rental, use, consumption, distribution, and
 1459  storage tax; specified exemptions.—The sale at retail, the
 1460  rental, the use, the consumption, the distribution, and the
 1461  storage to be used or consumed in this state of the following
 1462  are hereby specifically exempt from the tax imposed by this
 1463  chapter.
 1464         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1465         (e) Gas or electricity used for certain agricultural
 1466  purposes.—
 1467         1. Butane gas, propane gas, natural gas, and all other
 1468  forms of liquefied petroleum gases are exempt from the tax
 1469  imposed by this chapter if used in any tractor, vehicle, or
 1470  other farm equipment which is used exclusively on a farm or for
 1471  processing farm products on the farm and no part of which gas is
 1472  used in any vehicle or equipment driven or operated on the
 1473  public highways of this state, or if used in any tractor,
 1474  vehicle, or other farm equipment that is used directly or
 1475  indirectly for the production, packing, or processing of
 1476  aquacultural products as defined in s. 597.0015. This
 1477  restriction does not apply to the movement of farm vehicles or
 1478  farm equipment between farms. The transporting of bees by water
 1479  and the operating of equipment used in the apiary of a beekeeper
 1480  is also deemed an exempt use.
 1481         2. Electricity used directly or indirectly for production,
 1482  packing, or processing of agricultural products on the farm,
 1483  inclusive of the raising of aquaculture products as defined in
 1484  s. 597.0015, or used directly or indirectly in a packinghouse,
 1485  is exempt from the tax imposed by this chapter. As used in this
 1486  subsection, the term “packinghouse” means any building or
 1487  structure where fruits, vegetables, or meat from cattle or hogs
 1488  or fish is packed or otherwise prepared for market or shipment
 1489  in fresh form for wholesale distribution. The exemption does not
 1490  apply to electricity used in buildings or structures where
 1491  agricultural products are sold at retail. This exemption applies
 1492  only if the electricity used for the exempt purposes is
 1493  separately metered. If the electricity is not separately
 1494  metered, it is conclusively presumed that some portion of the
 1495  electricity is used for a nonexempt purpose, and all of the
 1496  electricity used for such purposes is taxable. For purposes of
 1497  this subparagraph, the term “fish” means any of numerous cold
 1498  blooded aquatic vertebrates of the superclass Pisces,
 1499  characteristically having fins, gills, and a streamlined body,
 1500  which is raised through aquaculture.
 1501         (p) Community contribution tax credit for donations.—
 1502         1. Authorization.—Persons who are registered with the
 1503  department under s. 212.18 to collect or remit sales or use tax
 1504  and who make donations to eligible sponsors are eligible for tax
 1505  credits against their state sales and use tax liabilities as
 1506  provided in this paragraph:
 1507         a. The credit shall be computed as 50 percent of the
 1508  person’s approved annual community contribution.
 1509         b. The credit shall be granted as a refund against state
 1510  sales and use taxes reported on returns and remitted in the 12
 1511  months preceding the date of application to the department for
 1512  the credit as required in sub-subparagraph 3.c. If the annual
 1513  credit is not fully used through such refund because of
 1514  insufficient tax payments during the applicable 12-month period,
 1515  the unused amount may be included in an application for a refund
 1516  made pursuant to sub-subparagraph 3.c. in subsequent years
 1517  against the total tax payments made for such year. Carryover
 1518  credits may be applied for a 3-year period without regard to any
 1519  time limitation that would otherwise apply under s. 215.26.
 1520         c. A person may not receive more than $200,000 in annual
 1521  tax credits for all approved community contributions made in any
 1522  one year.
 1523         d. All proposals for the granting of the tax credit require
 1524  the prior approval of the Department of Economic Opportunity.
 1525         e. The total amount of tax credits which may be granted for
 1526  all programs approved under this paragraph, s. 220.183, and s.
 1527  624.5105 is $12.5 million in the 2018-2019 fiscal year, $13.5
 1528  million $21.4 million in the 2019-2020 2017-2018 fiscal year,
 1529  and $10.5 million in each fiscal year thereafter for projects
 1530  that provide housing opportunities for persons with special
 1531  needs or homeownership opportunities for low-income households
 1532  or very-low-income households and $3.5 million each fiscal year
 1533  for all other projects. As used in this paragraph, the term
 1534  “person with special needs” has the same meaning as in s.
 1535  420.0004 and the terms “low-income person,” “low-income
 1536  household,” “very-low-income person,” and “very-low-income
 1537  household” have the same meanings as in s. 420.9071.
 1538         f. A person who is eligible to receive the credit provided
 1539  in this paragraph, s. 220.183, or s. 624.5105 may receive the
 1540  credit only under one section of the person’s choice.
 1541         2. Eligibility requirements.—
 1542         a. A community contribution by a person must be in the
 1543  following form:
 1544         (I) Cash or other liquid assets;
 1545         (II) Real property, including 100 percent ownership of a
 1546  real property holding company;
 1547         (III) Goods or inventory; or
 1548         (IV) Other physical resources identified by the Department
 1549  of Economic Opportunity.
 1550  
 1551  For purposes of this sub-subparagraph, the term “real property
 1552  holding company” means a Florida entity, such as a Florida
 1553  limited liability company, that is wholly owned by the person;
 1554  is the sole owner of real property, as defined in s.
 1555  192.001(12), located in the state; is disregarded as an entity
 1556  for federal income tax purposes pursuant to 26 C.F.R. s.
 1557  301.7701-3(b)(1)(ii); and at the time of contribution to an
 1558  eligible sponsor, has no material assets other than the real
 1559  property and any other property that qualifies as a community
 1560  contribution.
 1561         b. All community contributions must be reserved exclusively
 1562  for use in a project. As used in this sub-subparagraph, the term
 1563  “project” means activity undertaken by an eligible sponsor which
 1564  is designed to construct, improve, or substantially rehabilitate
 1565  housing that is affordable to low-income households or very-low
 1566  income households; designed to provide housing opportunities for
 1567  persons with special needs; designed to provide commercial,
 1568  industrial, or public resources and facilities; or designed to
 1569  improve entrepreneurial and job-development opportunities for
 1570  low-income persons. A project may be the investment necessary to
 1571  increase access to high-speed broadband capability in a rural
 1572  community that had an enterprise zone designated pursuant to
 1573  chapter 290 as of May 1, 2015, including projects that result in
 1574  improvements to communications assets that are owned by a
 1575  business. A project may include the provision of museum
 1576  educational programs and materials that are directly related to
 1577  a project approved between January 1, 1996, and December 31,
 1578  1999, and located in an area which was in an enterprise zone
 1579  designated pursuant to s. 290.0065 as of May 1, 2015. This
 1580  paragraph does not preclude projects that propose to construct
 1581  or rehabilitate housing for low-income households or very-low
 1582  income households on scattered sites or housing opportunities
 1583  for persons with special needs. With respect to housing,
 1584  contributions may be used to pay the following eligible special
 1585  needs, low-income, and very-low-income housing-related
 1586  activities:
 1587         (I) Project development impact and management fees for
 1588  special needs, low-income, or very-low-income housing projects;
 1589         (II) Down payment and closing costs for persons with
 1590  special needs, low-income persons, and very-low-income persons;
 1591         (III) Administrative costs, including housing counseling
 1592  and marketing fees, not to exceed 10 percent of the community
 1593  contribution, directly related to special needs, low-income, or
 1594  very-low-income projects; and
 1595         (IV) Removal of liens recorded against residential property
 1596  by municipal, county, or special district local governments if
 1597  satisfaction of the lien is a necessary precedent to the
 1598  transfer of the property to a low-income person or very-low
 1599  income person for the purpose of promoting home ownership.
 1600  Contributions for lien removal must be received from a
 1601  nonrelated third party.
 1602         c. The project must be undertaken by an “eligible sponsor,”
 1603  which includes:
 1604         (I) A community action program;
 1605         (II) A nonprofit community-based development organization
 1606  whose mission is the provision of housing for persons with
 1607  specials needs, low-income households, or very-low-income
 1608  households or increasing entrepreneurial and job-development
 1609  opportunities for low-income persons;
 1610         (III) A neighborhood housing services corporation;
 1611         (IV) A local housing authority created under chapter 421;
 1612         (V) A community redevelopment agency created under s.
 1613  163.356;
 1614         (VI) A historic preservation district agency or
 1615  organization;
 1616         (VII) A local workforce development board;
 1617         (VIII) A direct-support organization as provided in s.
 1618  1009.983;
 1619         (IX) An enterprise zone development agency created under s.
 1620  290.0056;
 1621         (X) A community-based organization incorporated under
 1622  chapter 617 which is recognized as educational, charitable, or
 1623  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
 1624  and whose bylaws and articles of incorporation include
 1625  affordable housing, economic development, or community
 1626  development as the primary mission of the corporation;
 1627         (XI) Units of local government;
 1628         (XII) Units of state government; or
 1629         (XIII) Any other agency that the Department of Economic
 1630  Opportunity designates by rule.
 1631  
 1632  A contributing person may not have a financial interest in the
 1633  eligible sponsor.
 1634         d. The project must be located in an area which was in an
 1635  enterprise zone designated pursuant to chapter 290 as of May 1,
 1636  2015, or a Front Porch Florida Community, unless the project
 1637  increases access to high-speed broadband capability in a rural
 1638  community that had an enterprise zone designated pursuant to
 1639  chapter 290 as of May 1, 2015, but is physically located outside
 1640  the designated rural zone boundaries. Any project designed to
 1641  construct or rehabilitate housing for low-income households or
 1642  very-low-income households or housing opportunities for persons
 1643  with special needs is exempt from the area requirement of this
 1644  sub-subparagraph.
 1645         e.(I) If, during the first 10 business days of the state
 1646  fiscal year, eligible tax credit applications for projects that
 1647  provide housing opportunities for persons with special needs or
 1648  homeownership opportunities for low-income households or very
 1649  low-income households are received for less than the annual tax
 1650  credits available for those projects, the Department of Economic
 1651  Opportunity shall grant tax credits for those applications and
 1652  grant remaining tax credits on a first-come, first-served basis
 1653  for subsequent eligible applications received before the end of
 1654  the state fiscal year. If, during the first 10 business days of
 1655  the state fiscal year, eligible tax credit applications for
 1656  projects that provide housing opportunities for persons with
 1657  special needs or homeownership opportunities for low-income
 1658  households or very-low-income households are received for more
 1659  than the annual tax credits available for those projects, the
 1660  Department of Economic Opportunity shall grant the tax credits
 1661  for those applications as follows:
 1662         (A) If tax credit applications submitted for approved
 1663  projects of an eligible sponsor do not exceed $200,000 in total,
 1664  the credits shall be granted in full if the tax credit
 1665  applications are approved.
 1666         (B) If tax credit applications submitted for approved
 1667  projects of an eligible sponsor exceed $200,000 in total, the
 1668  amount of tax credits granted pursuant to sub-sub-sub
 1669  subparagraph (A) shall be subtracted from the amount of
 1670  available tax credits, and the remaining credits shall be
 1671  granted to each approved tax credit application on a pro rata
 1672  basis.
 1673         (II) If, during the first 10 business days of the state
 1674  fiscal year, eligible tax credit applications for projects other
 1675  than those that provide housing opportunities for persons with
 1676  special needs or homeownership opportunities for low-income
 1677  households or very-low-income households are received for less
 1678  than the annual tax credits available for those projects, the
 1679  Department of Economic Opportunity shall grant tax credits for
 1680  those applications and shall grant remaining tax credits on a
 1681  first-come, first-served basis for subsequent eligible
 1682  applications received before the end of the state fiscal year.
 1683  If, during the first 10 business days of the state fiscal year,
 1684  eligible tax credit applications for projects other than those
 1685  that provide housing opportunities for persons with special
 1686  needs or homeownership opportunities for low-income households
 1687  or very-low-income households are received for more than the
 1688  annual tax credits available for those projects, the Department
 1689  of Economic Opportunity shall grant the tax credits for those
 1690  applications on a pro rata basis.
 1691         3. Application requirements.—
 1692         a. An eligible sponsor seeking to participate in this
 1693  program must submit a proposal to the Department of Economic
 1694  Opportunity which sets forth the name of the sponsor, a
 1695  description of the project, and the area in which the project is
 1696  located, together with such supporting information as is
 1697  prescribed by rule. The proposal must also contain a resolution
 1698  from the local governmental unit in which the project is located
 1699  certifying that the project is consistent with local plans and
 1700  regulations.
 1701         b. A person seeking to participate in this program must
 1702  submit an application for tax credit to the Department of
 1703  Economic Opportunity which sets forth the name of the sponsor, a
 1704  description of the project, and the type, value, and purpose of
 1705  the contribution. The sponsor shall verify, in writing, the
 1706  terms of the application and indicate its receipt of the
 1707  contribution, and such verification must accompany the
 1708  application for tax credit. The person must submit a separate
 1709  tax credit application to the Department of Economic Opportunity
 1710  for each individual contribution that it makes to each
 1711  individual project.
 1712         c. A person who has received notification from the
 1713  Department of Economic Opportunity that a tax credit has been
 1714  approved must apply to the department to receive the refund.
 1715  Application must be made on the form prescribed for claiming
 1716  refunds of sales and use taxes and be accompanied by a copy of
 1717  the notification. A person may submit only one application for
 1718  refund to the department within a 12-month period.
 1719         4. Administration.—
 1720         a. The Department of Economic Opportunity may adopt rules
 1721  necessary to administer this paragraph, including rules for the
 1722  approval or disapproval of proposals by a person.
 1723         b. The decision of the Department of Economic Opportunity
 1724  must be in writing, and, if approved, the notification shall
 1725  state the maximum credit allowable to the person. Upon approval,
 1726  the Department of Economic Opportunity shall transmit a copy of
 1727  the decision to the department.
 1728         c. The Department of Economic Opportunity shall
 1729  periodically monitor all projects in a manner consistent with
 1730  available resources to ensure that resources are used in
 1731  accordance with this paragraph; however, each project must be
 1732  reviewed at least once every 2 years.
 1733         d. The Department of Economic Opportunity shall, in
 1734  consultation with the statewide and regional housing and
 1735  financial intermediaries, market the availability of the
 1736  community contribution tax credit program to community-based
 1737  organizations.
 1738         (t)Machinery and equipment used in aquacultural
 1739  activities.
 1740         1. Industrial machinery and equipment purchased for use in
 1741  aquacultural activities at fixed locations are exempt from the
 1742  tax imposed by this chapter.
 1743         2. As used in this paragraph, the term:
 1744         a.“Aquacultural activities” means the business of the
 1745  cultivation of aquatic organisms and certification under s.
 1746  597.004. Aquacultural activities must produce an aquaculture
 1747  product. For purposes of this sub-subparagraph, the term
 1748  aquaculture product” means aquatic organisms and any product
 1749  derived from aquatic organisms that are owned and propagated,
 1750  grown, or produced under controlled conditions. Such products do
 1751  not include organisms harvested from the wild for depuration,
 1752  wet storage, or relay for purification.
 1753         b. “Industrial machinery and equipment” means tangible
 1754  personal property or other property that has a depreciable life
 1755  of 3 years or more and that is used as an integral part in the
 1756  manufacturing, processing, compounding, or production of
 1757  tangible personal property for sale. The term includes a
 1758  building and its structural components, including heating and
 1759  air-conditioning systems. The term includes parts and
 1760  accessories only to the extent that the exemption thereof is
 1761  consistent with this paragraph.
 1762         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1763  entity by this chapter do not inure to any transaction that is
 1764  otherwise taxable under this chapter when payment is made by a
 1765  representative or employee of the entity by any means,
 1766  including, but not limited to, cash, check, or credit card, even
 1767  when that representative or employee is subsequently reimbursed
 1768  by the entity. In addition, exemptions provided to any entity by
 1769  this subsection do not inure to any transaction that is
 1770  otherwise taxable under this chapter unless the entity has
 1771  obtained a sales tax exemption certificate from the department
 1772  or the entity obtains or provides other documentation as
 1773  required by the department. Eligible purchases or leases made
 1774  with such a certificate must be in strict compliance with this
 1775  subsection and departmental rules, and any person who makes an
 1776  exempt purchase with a certificate that is not in strict
 1777  compliance with this subsection and the rules is liable for and
 1778  shall pay the tax. The department may adopt rules to administer
 1779  this subsection.
 1780         (ff) Certain electricity or steam uses.—
 1781         1. Subject to the provisions of subparagraph 4., charges
 1782  for electricity or steam used to operate machinery and equipment
 1783  at a fixed location in this state when such machinery and
 1784  equipment is used to manufacture, process, compound, produce, or
 1785  prepare for shipment items of tangible personal property for
 1786  sale, or to operate pollution control equipment, recycling
 1787  equipment, maintenance equipment, or monitoring or control
 1788  equipment used in such operations are exempt to the extent
 1789  provided in this paragraph. If 75 percent or more of the
 1790  electricity or steam used at the fixed location is used to
 1791  operate qualifying machinery or equipment, 100 percent of the
 1792  charges for electricity or steam used at the fixed location are
 1793  exempt. If less than 75 percent but 50 percent or more of the
 1794  electricity or steam used at the fixed location is used to
 1795  operate qualifying machinery or equipment, 50 percent of the
 1796  charges for electricity or steam used at the fixed location are
 1797  exempt. If less than 50 percent of the electricity or steam used
 1798  at the fixed location is used to operate qualifying machinery or
 1799  equipment, none of the charges for electricity or steam used at
 1800  the fixed location are exempt.
 1801         2. This exemption applies only to industries classified
 1802  under SIC Industry Major Group Numbers 10, 12, 13, 14, 20, 22,
 1803  23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38,
 1804  and 39 and Industry Group Number 212 and industries classified
 1805  under NAICS code 423930. As used in this paragraph, “SIC” means
 1806  those classifications contained in the Standard Industrial
 1807  Classification Manual, 1987, as published by the Office of
 1808  Management and Budget, Executive Office of the President. As
 1809  used in this subparagraph, the term “NAICS” means those
 1810  classifications contained in the North American Industry
 1811  Classification System, as published in 2007 by the Office of
 1812  Management and Budget, Executive Office of the President.
 1813         3. Possession by a seller of a written certification by the
 1814  purchaser, certifying the purchaser’s entitlement to an
 1815  exemption permitted by this subsection, relieves the seller from
 1816  the responsibility of collecting the tax on the nontaxable
 1817  amounts, and the department shall look solely to the purchaser
 1818  for recovery of such tax if it determines that the purchaser was
 1819  not entitled to the exemption.
 1820         4. Such exemption shall be applied as follows: beginning
 1821  July 1, 2000, 100 percent of the charges for such electricity or
 1822  steam shall be exempt.
 1823         (jjj) Certain machinery and equipment.—
 1824         1. Industrial machinery and equipment purchased by eligible
 1825  manufacturing businesses which is used at a fixed location in
 1826  this state for the manufacture, processing, compounding, or
 1827  production of items of tangible personal property for sale is
 1828  exempt from the tax imposed by this chapter. If, at the time of
 1829  purchase, the purchaser furnishes the seller with a signed
 1830  certificate certifying the purchaser’s entitlement to exemption
 1831  pursuant to this paragraph, the seller is not required to
 1832  collect the tax on the sale of such items, and the department
 1833  shall look solely to the purchaser for recovery of the tax if it
 1834  determines that the purchaser was not entitled to the exemption.
 1835         2. For purposes of this paragraph, the term:
 1836         a. “Eligible manufacturing business” means any business
 1837  whose primary business activity at the location where the
 1838  industrial machinery and equipment is located is within the
 1839  industries classified under NAICS codes 31, 32, 33, 112511, and
 1840  423930.
 1841         b. “Eligible postharvest activity business” means a
 1842  business whose primary business activity, at the location where
 1843  the postharvest machinery and equipment is located, is within
 1844  the industries classified under NAICS code 115114.
 1845         c. “NAICS” means those classifications contained in the
 1846  North American Industry Classification System, as published in
 1847  2007 by the Office of Management and Budget, Executive Office of
 1848  the President.
 1849         d. “Primary business activity” means an activity
 1850  representing more than 50 percent of the activities conducted at
 1851  the location where the industrial machinery and equipment or
 1852  postharvest machinery and equipment is located.
 1853         e. “Industrial machinery and equipment” means tangible
 1854  personal property or other property that has a depreciable life
 1855  of 3 years or more and that is used as an integral part in the
 1856  manufacturing, processing, compounding, or production of
 1857  tangible personal property for sale. The term includes tangible
 1858  personal property or other property that has a depreciable life
 1859  of 3 years or more which is used as an integral part in the
 1860  recycling of metals for sale. A building and its structural
 1861  components are not industrial machinery and equipment unless the
 1862  building or structural component is so closely related to the
 1863  industrial machinery and equipment that it houses or supports
 1864  that the building or structural component can be expected to be
 1865  replaced when the machinery and equipment are replaced. Heating
 1866  and air conditioning systems are not industrial machinery and
 1867  equipment unless the sole justification for their installation
 1868  is to meet the requirements of the production process, even
 1869  though the system may provide incidental comfort to employees or
 1870  serve, to an insubstantial degree, nonproduction activities. The
 1871  term includes parts and accessories for industrial machinery and
 1872  equipment only to the extent that the parts and accessories are
 1873  purchased before the date the machinery and equipment are placed
 1874  in service.
 1875         f. “Postharvest activities” means services performed on
 1876  crops, after their harvest, with the intent of preparing them
 1877  for market or further processing. Postharvest activities
 1878  include, but are not limited to, crop cleaning, sun drying,
 1879  shelling, fumigating, curing, sorting, grading, packing, and
 1880  cooling.
 1881         g. “Postharvest machinery and equipment” means tangible
 1882  personal property or other property with a depreciable life of 3
 1883  years or more which is used primarily for postharvest
 1884  activities. A building and its structural components are not
 1885  postharvest industrial machinery and equipment unless the
 1886  building or structural component is so closely related to the
 1887  postharvest machinery and equipment that it houses or supports
 1888  that the building or structural component can be expected to be
 1889  replaced when the postharvest machinery and equipment is
 1890  replaced. Heating and air conditioning systems are not
 1891  postharvest machinery and equipment unless the sole
 1892  justification for their installation is to meet the requirements
 1893  of the postharvest activities process, even though the system
 1894  may provide incidental comfort to employees or serve, to an
 1895  insubstantial degree, nonpostharvest activities.
 1896         3. Postharvest machinery and equipment purchased by an
 1897  eligible postharvest activity business which is used at a fixed
 1898  location in this state is exempt from the tax imposed by this
 1899  chapter. All labor charges for the repair of, and parts and
 1900  materials used in the repair of and incorporated into, such
 1901  postharvest machinery and equipment are also exempt. If, at the
 1902  time of purchase, the purchaser furnishes the seller with a
 1903  signed certificate certifying the purchaser’s entitlement to
 1904  exemption pursuant to this subparagraph, the seller is not
 1905  required to collect the tax on the sale of such items, and the
 1906  department shall look solely to the purchaser for recovery of
 1907  the tax if it determines that the purchaser was not entitled to
 1908  the exemption.
 1909         4. A mixer drum affixed to a mixer truck which is used at
 1910  any location in this state to mix, agitate, and transport
 1911  freshly mixed concrete in a plastic state for sale is exempt
 1912  from the tax imposed by this chapter. Parts and labor required
 1913  to affix a mixer drum exempt under this subparagraph to a mixer
 1914  truck are also exempt. If, at the time of purchase, the
 1915  purchaser furnishes the seller with a signed certificate
 1916  certifying the purchaser’s entitlement to exemption pursuant to
 1917  this subparagraph, the seller is not required to collect the tax
 1918  on the sale of such items, and the department shall look solely
 1919  to the purchaser for recovery of the tax if it determines that
 1920  the purchaser was not entitled to the exemption. This
 1921  subparagraph is repealed April 30, 2017.
 1922         (ooo)Recycling roll off containers.Recycling roll off
 1923  containers purchased by a business whose primary business
 1924  activity is within the industry classified under NAICS code
 1925  423930 and which are used exclusively for business activities
 1926  within the industry classified under NAICS code 423930 are
 1927  exempt from the tax imposed by this chapter. As used in this
 1928  paragraph, the term “NAICS” means those classifications
 1929  contained in the North American Industry Classification System,
 1930  as published in 2007 by the Office of Management and Budget,
 1931  Executive Office of the President.
 1932         Section 38. Subsection (11) of section 212.12, Florida
 1933  Statutes, is amended to read:
 1934         212.12 Dealer’s credit for collecting tax; penalties for
 1935  noncompliance; powers of Department of Revenue in dealing with
 1936  delinquents; brackets applicable to taxable transactions;
 1937  records required.—
 1938         (11) The department shall make available in an electronic
 1939  format or otherwise the tax amounts and brackets applicable to
 1940  all taxable transactions that occur in counties that have a
 1941  surtax at a rate other than 1 percent which would otherwise have
 1942  been transactions taxable at the rate of 6 percent. Likewise,
 1943  the department shall make available in an electronic format or
 1944  otherwise the tax amounts and brackets applicable to
 1945  transactions taxable at 4.35 percent pursuant to s.
 1946  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
 1947  212.031(1) and on transactions which would otherwise have been
 1948  so taxable in counties which have adopted a discretionary sales
 1949  surtax.
 1950         Section 39. Section 212.205, Florida Statutes, is created
 1951  to read:
 1952         212.205Sales tax distribution reporting.—By March 15 of
 1953  each year, each person who received a distribution pursuant to
 1954  s. 212.20(6)(d)6.b.-f. in the preceding calendar year shall
 1955  report to the Office of Economic and Demographic Research the
 1956  following information:
 1957         (1)An itemized accounting of all expenditures of the funds
 1958  distributed in the preceding calendar year, including amounts
 1959  spent on debt service.
 1960         (2)A statement indicating what portion of the distributed
 1961  funds have been pledged for debt service.
 1962         (3)The original principal amount, and current debt service
 1963  schedule of any bonds or other borrowing for which the
 1964  distributed funds have been pledged for debt service.
 1965         Section 40. Subsection (1) of section 213.018, Florida
 1966  Statutes, is amended to read:
 1967         213.018 Taxpayer problem resolution program; taxpayer
 1968  assistance orders.—A taxpayer problem resolution program shall
 1969  be available to taxpayers to facilitate the prompt review and
 1970  resolution of taxpayer complaints and problems which have not
 1971  been addressed or remedied through normal administrative
 1972  proceedings or operational procedures and to assure that
 1973  taxpayer rights are safeguarded and protected during tax
 1974  determination and collection processes.
 1975         (1) The Chief Inspector General shall appoint a taxpayers’
 1976  rights advocate, and the executive director of the Department of
 1977  Revenue shall designate a taxpayers’ rights advocate and
 1978  adequate staff to administer the taxpayer problem resolution
 1979  program.
 1980         Section 41. Paragraph (a) of subsection (7) of section
 1981  213.053, Florida Statutes, is amended to read:
 1982         213.053 Confidentiality and information sharing.—
 1983         (7)(a) Any information received by the Department of
 1984  Revenue in connection with the administration of taxes,
 1985  including, but not limited to, information contained in returns,
 1986  reports, accounts, or declarations filed by persons subject to
 1987  tax, shall be made available to the following in performance of
 1988  their official duties:
 1989         1. The Auditor General or his or her authorized agent;
 1990         2. The director of the Office of Program Policy Analysis
 1991  and Government Accountability or his or her authorized agent;
 1992         3. The Chief Financial Officer or his or her authorized
 1993  agent;
 1994         4. The Director of the Office of Insurance Regulation of
 1995  the Financial Services Commission or his or her authorized
 1996  agent;
 1997         5. A property appraiser or tax collector or their
 1998  authorized agents pursuant to s. 195.084(1);
 1999         6. Designated employees of the Department of Education
 2000  solely for determination of each school district’s price level
 2001  index pursuant to s. 1011.62(2); and
 2002         7. The executive director of the Department of Economic
 2003  Opportunity or his or her authorized agent;
 2004         8. The taxpayers’ rights advocate or his or her authorized
 2005  agent pursuant to s. 20.21(3); and
 2006         9. The coordinator of the Office of Economic and
 2007  Demographic Research or his or her authorized agent.
 2008         Section 42. Section 218.131, Florida Statutes, is created
 2009  to read:
 2010         218.131 Offset for tax loss associated with reductions in
 2011  value of certain residences due to specified hurricanes.—
 2012         (1)In the 2019-2020 fiscal year, the Legislature shall
 2013  appropriate moneys to offset the reductions in ad valorem tax
 2014  revenue experienced by Monroe County and by fiscally constrained
 2015  counties, as defined in s. 218.67(1), and all taxing
 2016  jurisdictions within such counties, which occur as a direct
 2017  result of the implementation of s. 197.318. The moneys
 2018  appropriated for this purpose shall be distributed in January
 2019  2020 among the affected taxing jurisdictions based on each
 2020  jurisdiction’s reduction in ad valorem tax revenue resulting
 2021  from the implementation of s. 197.318.
 2022         (2)On or before November 15, 2019, each affected taxing
 2023  jurisdiction shall apply to the Department of Revenue to
 2024  participate in the distribution of the appropriation and provide
 2025  documentation supporting the taxing jurisdiction’s reduction in
 2026  ad valorem tax revenue in the form and manner prescribed by the
 2027  department. The documentation must include a copy of the notice
 2028  required by s. 197.318(4)(b) from the tax collector who reports
 2029  to the affected taxing jurisdiction the reduction in ad valorem
 2030  taxes it will incur as a result of implementation of s. 197.318.
 2031  If Monroe County, a fiscally constrained county, or an eligible
 2032  taxing jurisdiction within such county fails to apply for the
 2033  distribution, its share shall revert to the fund from which the
 2034  appropriation was made.
 2035         Section 43. Section 218.135, Florida Statutes, is created
 2036  to read:
 2037         218.135Offset for tax loss associated with reductions in
 2038  value of certain citrus fruit packing and processing equipment.—
 2039         (1)For the 2018-2019 fiscal year, the Legislature shall
 2040  appropriate moneys to offset the reductions in ad valorem tax
 2041  revenue experienced by fiscally constrained counties, as defined
 2042  in s. 218.67(1), which occur as a direct result of the
 2043  implementation of s. 193.4516. The moneys appropriated for this
 2044  purpose shall be distributed in January 2019 among the fiscally
 2045  constrained counties based on each county’s proportion of the
 2046  total reduction in ad valorem tax revenue resulting from the
 2047  implementation s. 193.4516.
 2048         (2)On or before November 15, 2018, each fiscally
 2049  constrained county shall apply to the Department of Revenue to
 2050  participate in the distribution of the appropriation and provide
 2051  documentation supporting the county’s estimated reduction in ad
 2052  valorem tax revenue in the form and manner prescribed by the
 2053  department. The documentation must include an estimate of the
 2054  reduction in taxable value directly attributable to the
 2055  implementation of s. 193.4516 for all county taxing
 2056  jurisdictions within the county and shall be prepared by the
 2057  property appraiser in each fiscally constrained county. The
 2058  documentation shall also include the county millage rates
 2059  applicable in all such jurisdictions for the current year. For
 2060  purposes of this section, each fiscally constrained county’s
 2061  reduction in ad valorem tax revenue shall be calculated as 95
 2062  percent of the estimated reduction in taxable value multiplied
 2063  by the applicable millage rate for each county taxing
 2064  jurisdiction in the current year. If a fiscally constrained
 2065  county fails to apply for the distribution, its share shall
 2066  revert to the fund from which the appropriation was made.
 2067         Section 44. For the 2018-2019 fiscal year, the sum of
 2068  $650,000 in nonrecurring funds is appropriated from the General
 2069  Revenue Fund to the Department of Revenue to implement s.
 2070  218.135, Florida Statutes.
 2071         Section 45. Paragraph (c) of subsection (1) of section
 2072  220.183, Florida Statutes, is amended to read:
 2073         220.183 Community contribution tax credit.—
 2074         (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
 2075  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
 2076  SPENDING.—
 2077         (c) The total amount of tax credit which may be granted for
 2078  all programs approved under this section, s. 212.08(5)(p), and
 2079  s. 624.5105 is $12.5 million in the 2018-2019 fiscal year, $13.5
 2080  million $21.4 million in the 2019-2020 2017-2018 fiscal year,
 2081  and $10.5 million in each fiscal year thereafter for projects
 2082  that provide housing opportunities for persons with special
 2083  needs as defined in s. 420.0004 and homeownership opportunities
 2084  for low-income households or very-low-income households as
 2085  defined in s. 420.9071 and $3.5 million each fiscal year for all
 2086  other projects.
 2087         Section 46. Paragraph (f) of subsection (2) of section
 2088  220.1845, Florida Statutes, is amended to read:
 2089         220.1845 Contaminated site rehabilitation tax credit.—
 2090         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 2091         (f) The total amount of the tax credits which may be
 2092  granted under this section is $18.5 million in the 2018-2019
 2093  fiscal year and $10 million each fiscal year thereafter.
 2094         Section 47. Effective January 1, 2019, subsection (9) of
 2095  section 318.14, Florida Statutes, is amended to read:
 2096         318.14 Noncriminal traffic infractions; exception;
 2097  procedures.—
 2098         (9) Any person who does not hold a commercial driver
 2099  license or commercial learner’s permit and who is cited while
 2100  driving a noncommercial motor vehicle for an infraction under
 2101  this section other than a violation of s. 316.183(2), s.
 2102  316.187, or s. 316.189 when the driver exceeds the posted limit
 2103  by 30 miles per hour or more, s. 320.0605, s. 320.07(3)(a) or
 2104  (b), s. 322.065, s. 322.15(1), s. 322.61, or s. 322.62 may, in
 2105  lieu of a court appearance, elect to attend in the location of
 2106  his or her choice within this state a basic driver improvement
 2107  course approved by the Department of Highway Safety and Motor
 2108  Vehicles. In such a case, adjudication must be withheld, any
 2109  civil penalty that is imposed by s. 318.18(3) must be reduced by
 2110  9 percent, and points, as provided by s. 322.27, may not be
 2111  assessed. However, a person may not make an election under this
 2112  subsection if the person has made an election under this
 2113  subsection in the preceding 12 months. A person may not make
 2114  more than five elections within his or her lifetime under this
 2115  subsection. The requirement for community service under s.
 2116  318.18(8) is not waived by a plea of nolo contendere or by the
 2117  withholding of adjudication of guilt by a court. If a person
 2118  makes an election to attend a basic driver improvement course
 2119  under this subsection, 9 18 percent of the civil penalty imposed
 2120  under s. 318.18(3) shall be deposited in the State Courts
 2121  Revenue Trust Fund; however, that portion is not revenue for
 2122  purposes of s. 28.36 and may not be used in establishing the
 2123  budget of the clerk of the court under that section or s. 28.35.
 2124         Section 48. Effective January 1, 2019, paragraph (b) of
 2125  subsection (1) of section 318.15, Florida Statutes, is amended
 2126  to read:
 2127         318.15 Failure to comply with civil penalty or to appear;
 2128  penalty.—
 2129         (1)
 2130         (b) However, a person who elects to attend driver
 2131  improvement school and has paid the civil penalty as provided in
 2132  s. 318.14(9), but who subsequently fails to attend the driver
 2133  improvement school within the time specified by the court is
 2134  shall be deemed to have admitted the infraction and shall be
 2135  adjudicated guilty. If the person received a 9-percent In such a
 2136  case in which there was an 18-percent reduction pursuant to s.
 2137  318.14(9) as it existed before February 1, 2009, the person must
 2138  pay the clerk of the court that amount and a processing fee of
 2139  up to $18, after which no additional penalties, court costs, or
 2140  surcharges may not shall be imposed for the violation. In all
 2141  other such cases, the person must pay the clerk a processing fee
 2142  of up to $18, after which no additional penalties, court costs,
 2143  or surcharges may not shall be imposed for the violation. The
 2144  clerk of the court shall notify the department of the person’s
 2145  failure to attend driver improvement school and points shall be
 2146  assessed pursuant to s. 322.27.
 2147         Section 49. Paragraphs (m) and (n) of subsection (4) of
 2148  section 320.08, Florida Statutes, are amended to read:
 2149         320.08 License taxes.—Except as otherwise provided herein,
 2150  there are hereby levied and imposed annual license taxes for the
 2151  operation of motor vehicles, mopeds, motorized bicycles as
 2152  defined in s. 316.003(3), tri-vehicles as defined in s. 316.003,
 2153  and mobile homes as defined in s. 320.01, which shall be paid to
 2154  and collected by the department or its agent upon the
 2155  registration or renewal of registration of the following:
 2156         (4) HEAVY TRUCKS, TRUCK TRACTORS, FEES ACCORDING TO GROSS
 2157  VEHICLE WEIGHT.—
 2158         (m) Notwithstanding the declared gross vehicle weight, a
 2159  truck tractor used within the state or within a 150-mile radius
 2160  of its home address is eligible for a license plate for a fee of
 2161  $324 flat if:
 2162         1. The truck tractor is used exclusively for hauling
 2163  forestry products; or
 2164         2. The truck tractor is used primarily for the hauling of
 2165  forestry products, and is also used for the hauling of
 2166  associated forestry harvesting equipment used by the owner of
 2167  the truck tractor.
 2168  
 2169  Of the fee imposed by this paragraph, $84 shall be deposited
 2170  into the General Revenue Fund.
 2171         (n) A truck tractor or heavy truck, not operated as a for
 2172  hire vehicle and, which is engaged exclusively in transporting
 2173  raw, unprocessed, and nonmanufactured agricultural or
 2174  horticultural products within the state or within a 150-mile
 2175  radius of its home address, is eligible for a restricted license
 2176  plate for a fee of:
 2177         1. If such vehicle’s declared gross vehicle weight is less
 2178  than 44,000 pounds, $87.75 flat, of which $22.75 shall be
 2179  deposited into the General Revenue Fund.
 2180         2. If such vehicle’s declared gross vehicle weight is
 2181  44,000 pounds or more and such vehicle only transports from the
 2182  point of production to the point of primary manufacture; to the
 2183  point of assembling the same; or to a shipping point of a rail,
 2184  water, or motor transportation company, $324 flat, of which $84
 2185  shall be deposited into the General Revenue Fund.
 2186  
 2187  Such not-for-hire truck tractors and heavy trucks used
 2188  exclusively in transporting raw, unprocessed, and
 2189  nonmanufactured agricultural or horticultural products may be
 2190  incidentally used to haul farm implements and fertilizers
 2191  delivered direct to the growers. The department may require any
 2192  documentation deemed necessary to determine eligibility before
 2193  prior to issuance of this license plate. For the purpose of this
 2194  paragraph, “not-for-hire” means the owner of the motor vehicle
 2195  must also be the owner of the raw, unprocessed, and
 2196  nonmanufactured agricultural or horticultural product, or the
 2197  user of the farm implements and fertilizer being delivered.
 2198         Section 50. Subsection (4) of section 376.30781, Florida
 2199  Statutes, is amended to read:
 2200         376.30781 Tax credits for rehabilitation of drycleaning
 2201  solvent-contaminated sites and brownfield sites in designated
 2202  brownfield areas; application process; rulemaking authority;
 2203  revocation authority.—
 2204         (4) The Department of Environmental Protection is
 2205  responsible for allocating the tax credits provided for in s.
 2206  220.1845, which may not exceed a total of $18.5 million in tax
 2207  credits in fiscal year 2018-2019 and $10 million in tax credits
 2208  each fiscal year thereafter.
 2209         Section 51. Paragraph (c) of subsection (1) of section
 2210  624.5105, Florida Statutes, is amended to read:
 2211         624.5105 Community contribution tax credit; authorization;
 2212  limitations; eligibility and application requirements;
 2213  administration; definitions; expiration.—
 2214         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 2215         (c) The total amount of tax credit which may be granted for
 2216  all programs approved under this section and ss. 212.08(5)(p)
 2217  and 220.183 is $12.5 million in the 2018-2019 fiscal year, $13.5
 2218  million $21.4 million in the 2019-2020 2017-2018 fiscal year,
 2219  and $10.5 million in each fiscal year thereafter for projects
 2220  that provide housing opportunities for persons with special
 2221  needs as defined in s. 420.0004 or homeownership opportunities
 2222  for low-income or very-low-income households as defined in s.
 2223  420.9071 and $3.5 million each fiscal year for all other
 2224  projects.
 2225         Section 52. Subsection (3) of section 718.111, Florida
 2226  Statutes, is amended to read:
 2227         718.111 The association.—
 2228         (3) POWER TO MANAGE CONDOMINIUM PROPERTY AND TO CONTRACT,
 2229  SUE, AND BE SUED; CONFLICT OF INTEREST.—
 2230         (a) The association may contract, sue, or be sued with
 2231  respect to the exercise or nonexercise of its powers. For these
 2232  purposes, the powers of the association include, but are not
 2233  limited to, the maintenance, management, and operation of the
 2234  condominium property.
 2235         (b) After control of the association is obtained by unit
 2236  owners other than the developer, the association may:
 2237         1. Institute, maintain, settle, or appeal actions or
 2238  hearings in its name on behalf of all unit owners concerning
 2239  matters of common interest to most or all unit owners,
 2240  including, but not limited to, the common elements; the roof and
 2241  structural components of a building or other improvements;
 2242  mechanical, electrical, and plumbing elements serving an
 2243  improvement or a building; representations of the developer
 2244  pertaining to any existing or proposed commonly used facilities;
 2245  and
 2246         2. Protest protesting ad valorem taxes on commonly used
 2247  facilities and on units; and may
 2248         3. Defend actions pertaining to ad valorem taxation of
 2249  commonly used facilities or units, or related to in eminent
 2250  domain; or
 2251         4. Bring inverse condemnation actions.
 2252         (c) If the association has the authority to maintain a
 2253  class action, the association may be joined in an action as
 2254  representative of that class with reference to litigation and
 2255  disputes involving the matters for which the association could
 2256  bring a class action.
 2257         (d) The association, in its own name, or on behalf of some
 2258  or all unit owners, may institute, file, protest, maintain, or
 2259  defend any administrative challenge, lawsuit, appeal, or other
 2260  challenge to ad valorem taxes assessed on units, commonly used
 2261  facilities, or common elements. The affected association members
 2262  are not necessary or indispensable parties to any such action.
 2263         (e) Nothing herein limits any statutory or common-law right
 2264  of any individual unit owner or class of unit owners to bring
 2265  any action without participation by the association which may
 2266  otherwise be available.
 2267         (f)(b) An association may not hire an attorney who
 2268  represents the management company of the association.
 2269         Section 53. Effective January 1, 2019, subsection (3) of
 2270  section 741.01, Florida Statutes, is amended to read:
 2271         741.01 County court judge or clerk of the circuit court to
 2272  issue marriage license; fee.—
 2273         (3) An additional fee of $25 shall be paid to the clerk
 2274  upon receipt of the application for issuance of a marriage
 2275  license. Each month, The moneys collected shall be remitted by
 2276  the clerk shall remit $12.50 of the fee to the Department of
 2277  Revenue, monthly, for deposit in the General Revenue Fund and
 2278  $12.50 of the fee to the Department of Revenue for deposit into
 2279  the State Courts Revenue Trust Fund.
 2280         Section 54. Subsection (5) of section 1011.71, Florida
 2281  Statutes, is amended to read:
 2282         1011.71 District school tax.—
 2283         (5) Effective July 1, 2008, A school district may expend,
 2284  subject to the provisions of s. 200.065, up to $150 $100 per
 2285  unweighted full-time equivalent student from the revenue
 2286  generated by the millage levy authorized by subsection (2) to
 2287  fund, in addition to expenditures authorized in paragraphs
 2288  (2)(a)-(j), expenses for the following:
 2289         (a) The purchase, lease-purchase, or lease of driver’s
 2290  education vehicles; motor vehicles used for the maintenance or
 2291  operation of plants and equipment; security vehicles; or
 2292  vehicles used in storing or distributing materials and
 2293  equipment.
 2294         (b) Payment of the cost of premiums, as defined in s.
 2295  627.403, for property and casualty insurance necessary to insure
 2296  school district educational and ancillary plants. As used in
 2297  this paragraph, casualty insurance has the same meaning as in s.
 2298  624.605(1)(d), (f), (g), (h), and (m). Operating revenues that
 2299  are made available through the payment of property and casualty
 2300  insurance premiums from revenues generated under this subsection
 2301  may be expended only for nonrecurring operational expenditures
 2302  of the school district.
 2303         Section 55. Clothing and school supplies; sales tax
 2304  holiday.—
 2305         (1)The tax levied under chapter 212, Florida Statutes, may
 2306  not be collected during the period from August 3, 2018, through
 2307  August 5, 2018, on the retail sale of:
 2308         (a)Clothing, wallets, or bags, including handbags,
 2309  backpacks, fanny packs, and diaper bags, but excluding
 2310  briefcases, suitcases, and other garment bags, having a sales
 2311  price of $60 or less per item. As used in this paragraph, the
 2312  term “clothing” means:
 2313         1.Any article of wearing apparel intended to be worn on or
 2314  about the human body, excluding watches, watchbands, jewelry,
 2315  umbrellas, and handkerchiefs; and
 2316         2.All footwear, excluding skis, swim fins, roller blades,
 2317  and skates.
 2318         (b)School supplies having a sales price of $15 or less per
 2319  item. As used in this paragraph, the term “school supplies”
 2320  means pens, pencils, erasers, crayons, notebooks, notebook
 2321  filler paper, legal pads, binders, lunch boxes, construction
 2322  paper, markers, folders, poster board, composition books, poster
 2323  paper, scissors, cellophane tape, glue or paste, rulers,
 2324  computer disks, protractors, compasses, and calculators.
 2325         (2)The tax exemptions provided in this section do not
 2326  apply to sales within a theme park or entertainment complex as
 2327  defined in s. 509.013(9), Florida Statutes, within a public
 2328  lodging establishment as defined in s. 509.013(4), Florida
 2329  Statutes, or within an airport as defined in s. 330.27(2),
 2330  Florida Statutes.
 2331         (3)The tax exemptions provided in this section may apply
 2332  at the option of a dealer if less than 5 percent of the dealer’s
 2333  gross sales of tangible personal property in the prior calendar
 2334  year are comprised of items that would be exempt under this
 2335  section. If a qualifying dealer chooses not to participate in
 2336  the tax holiday, by August 1, 2018, the dealer must notify the
 2337  Department of Revenue in writing of its election to collect
 2338  sales tax during the holiday and must post a copy of that notice
 2339  in a conspicuous location at its place of business.
 2340         (4)The Department of Revenue may, and all conditions are
 2341  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 2342  Florida Statutes, to administer this section.
 2343         (5)For the 2017-2018 fiscal year, the sum of $243,814 in
 2344  nonrecurring funds is appropriated from the General Revenue Fund
 2345  to the Department of Revenue for the purpose of implementing
 2346  this section. Funds remaining unexpended or unencumbered from
 2347  this appropriation as of June 30, 2018, shall revert and be
 2348  reappropriated for the same purpose in the 2018-2019 fiscal
 2349  year.
 2350         (6)This section shall take effect upon this act becoming a
 2351  law.
 2352         Section 56. Disaster preparedness supplies; sales tax
 2353  holiday.—
 2354         (1)The tax levied under chapter 212, Florida Statutes, may
 2355  not be collected during the period from June 1, 2018, through
 2356  June 7, 2018, on the retail sale of:
 2357         (a)A portable self-powered light source selling for $20 or
 2358  less.
 2359         (b)A portable self-powered radio, two-way radio, or
 2360  weather-band radio selling for $50 or less.
 2361         (c)A tarpaulin or other flexible waterproof sheeting
 2362  selling for $50 or less.
 2363         (d)An item normally sold as, or generally advertised as, a
 2364  ground anchor system or tie-down kit and selling for $50 or
 2365  less.
 2366         (e)A gas or diesel fuel tank selling for $25 or less.
 2367         (f)A package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt,
 2368  or 9-volt batteries, excluding automobile and boat batteries,
 2369  selling for $30 or less.
 2370         (g)A nonelectric food storage cooler selling for $30 or
 2371  less.
 2372         (h)A portable generator used to provide light or
 2373  communications or preserve food in the event of a power outage
 2374  and selling for $750 or less.
 2375         (i)Reusable ice selling for $10 or less.
 2376         (2)The Department of Revenue may, and all conditions are
 2377  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 2378  Florida Statutes, to administer this section.
 2379         (3)The tax exemptions provided in this section do not
 2380  apply to sales within a theme park or entertainment complex as
 2381  defined in s. 509.013(9), Florida Statutes, within a public
 2382  lodging establishment as defined in s. 509.013(4), Florida
 2383  Statutes, or within an airport as defined in s. 330.27(2),
 2384  Florida Statutes.
 2385         (4)For the 2017-2018 fiscal year, the sum of $70,072 in
 2386  nonrecurring funds is appropriated from the General Revenue Fund
 2387  to the Department of Revenue for the purpose of implementing
 2388  this section.
 2389         (5)This section shall take effect upon this act becoming a
 2390  law.
 2391         Section 57. Equipment used to generate emergency electric
 2392  energy.—
 2393         (1)The purchase of any equipment to generate emergency
 2394  electric energy at a nursing home facility as defined in s.
 2395  400.021(12), Florida Statutes, or an assisted living facility as
 2396  defined in s. 429.02(5), Florida Statutes, is exempt from the
 2397  tax imposed under chapter 212, Florida Statutes, during the
 2398  period from July 1, 2017, through December 31, 2018. The
 2399  electric energy that is generated must be used at the home or
 2400  facility and meet the energy needs for emergency generation for
 2401  that size and class of facility.
 2402         (2)The purchaser of the equipment must provide the dealer
 2403  with an affidavit certifying that the equipment will only be
 2404  used as provided in subsection (1).
 2405         (3)The exemption provided in subsection (1) is limited to
 2406  a maximum of $15,000 in tax for the purchase of equipment for
 2407  any single facility.
 2408         (4)(a)The exemption under this section may be applied at
 2409  the time of purchase or is available through a refund from the
 2410  Department of Revenue of previously paid taxes. For purchases
 2411  made before the effective date of this section, an application
 2412  for refund must be submitted to the department within 6 months
 2413  after the effective date of this section. For purchases made on
 2414  or after the effective date of this section, if the exemption
 2415  was not applied to the purchase, an application for refund must
 2416  be submitted to the department within 6 months after the date of
 2417  purchase.
 2418         (b)The purchaser of the emergency electric equipment
 2419  applying for a refund under this subsection must provide the
 2420  department with an affidavit certifying that the equipment will
 2421  only be used as provided in subsection (1).
 2422         (5)A person furnishing a false affidavit to the dealer
 2423  pursuant to subsection (2) or the Department of Revenue pursuant
 2424  to subsection (4) is subject to the penalty set forth in s.
 2425  212.085, Florida Statutes, and as otherwise authorized by law.
 2426         (6)The Department of Revenue may, and all conditions are
 2427  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 2428  Florida Statutes, to administer this section.
 2429         (7)Notwithstanding any other law, emergency rules adopted
 2430  pursuant to subsection (6) are effective for 6 months after
 2431  adoption and may be renewed during the pendency of procedures to
 2432  adopt permanent rules addressing the subject of the emergency
 2433  rules.
 2434         (8) This section is considered a revenue law for the
 2435  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 2436  72.011, Florida Statutes, applies to this section.
 2437         (9)This section shall take effect upon becoming a law and
 2438  operates retroactively to July 1, 2017.
 2439         Section 58. Fencing materials used in agriculture.—
 2440         (1)The purchase of fencing materials used in the repair of
 2441  farm fences on land classified as agricultural under s. 193.461,
 2442  Florida Statutes, is exempt from the tax imposed under chapter
 2443  212, Florida Statutes, during the period from September 10,
 2444  2017, through May 31, 2018, if the fencing materials will be or
 2445  were used to repair damage to fences that occurred as a direct
 2446  result of the impact of Hurricane Irma. The exemption provided
 2447  by this section is available only through a refund from the
 2448  Department of Revenue of previously paid taxes.
 2449         (2)To receive a refund pursuant to this section, the owner
 2450  of the fencing materials or the real property into which the
 2451  fencing materials were incorporated must apply to the Department
 2452  of Revenue by December 31, 2018. The refund application must
 2453  include the following information:
 2454         (a)The name and address of the person claiming the refund.
 2455         (b)The address and assessment roll parcel number of the
 2456  agricultural land in which the fencing materials was or will be
 2457  used.
 2458         (c)The sales invoice or other proof of purchase of the
 2459  fencing materials, showing the amount of sales tax paid, the
 2460  date of purchase, and the name and address of the dealer from
 2461  whom the materials were purchased.
 2462         (d)An affidavit executed by the owner of the fencing
 2463  materials or the real property into which the fencing materials
 2464  were or will be incorporated, including a statement that the
 2465  fencing materials were or will be used to repair fencing damaged
 2466  as a direct result of the impact of Hurricane Irma.
 2467         (3)A person furnishing a false affidavit to the Department
 2468  of Revenue pursuant to subsection (2) is subject to the penalty
 2469  set forth in s. 212.085, Florida Statutes, and as otherwise
 2470  authorized by law.
 2471         (4)The Department of Revenue may, and all conditions are
 2472  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 2473  Florida Statutes, to administer this section.
 2474         (5)Notwithstanding any other law, emergency rules adopted
 2475  pursuant to subsection (4) are effective for 6 months after
 2476  adoption and may be renewed during the pendency of procedures to
 2477  adopt permanent rules addressing the subject of the emergency
 2478  rules.
 2479         (6) This section is considered a revenue law for the
 2480  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 2481  72.011, Florida Statutes, applies to this section.
 2482         (7)This section shall take effect upon becoming a law and
 2483  operates retroactively to September 10, 2017.
 2484         Section 59. Building materials used in the repair of
 2485  nonresidential farm buildings damaged by Hurricane Irma.—
 2486         (1)Building materials used to repair a nonresidential farm
 2487  building damaged as a direct result of the impact of Hurricane
 2488  Irma and purchased during the period from September 10, 2017,
 2489  through May 31, 2018, are exempt from the tax imposed under
 2490  chapter 212, Florida Statutes. The exemption provided by this
 2491  section is available only through a refund of previously paid
 2492  taxes.
 2493         (2)For purposes of the exemption provided in this section,
 2494  the term:
 2495         (a)“Building materials” means tangible personal property
 2496  that becomes a component part of a nonresidential farm building.
 2497         (b)“Nonresidential farm building” has the same meaning as
 2498  in s. 604.50, Florida Statutes.
 2499         (3)To receive a refund pursuant to this section, the owner
 2500  of the building materials or of the real property into which the
 2501  building materials will be or were incorporated must apply to
 2502  the Department of Revenue by December 31, 2018. The refund
 2503  application must include the following information:
 2504         (a)The name and address of the person claiming the refund.
 2505         (b)The address and assessment roll parcel number of the
 2506  real property where the building materials were or will be used.
 2507         (c)The sales invoice or other proof of purchase of the
 2508  building materials, showing the amount of sales tax paid, the
 2509  date of purchase, and the name and address of the dealer from
 2510  whom the materials were purchased.
 2511         (d)An affidavit executed by the owner of the building
 2512  materials or the real property into which the building materials
 2513  will be or were incorporated, including a statement that the
 2514  building materials were or will be used to repair the
 2515  nonresidential farm building damaged as a direct result of the
 2516  impact of Hurricane Irma.
 2517         (4)A person furnishing a false affidavit to the Department
 2518  of Revenue pursuant to subsection (3) is subject to the penalty
 2519  set forth in s. 212.085, Florida Statutes, and as otherwise
 2520  provided by law.
 2521         (5)The Department of Revenue may, and all conditions are
 2522  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 2523  Florida Statutes, to administer this section.
 2524         (6)Notwithstanding any other law, emergency rules adopted
 2525  pursuant to subsection (5) are effective for 6 months after
 2526  adoption and may be renewed during the pendency of procedures to
 2527  adopt permanent rules addressing the subject of the emergency
 2528  rules.
 2529         (7) This section is considered a revenue law for the
 2530  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 2531  72.011, Florida Statutes, applies to this section.
 2532         (8)This section shall take effect upon becoming a law and
 2533  operates retroactively to September 10, 2017.
 2534         Section 60. Refund of fuel taxes used for agricultural
 2535  shipment after Hurricane Irma.—
 2536         (1)Fuel purchased and used in this state during the period
 2537  from September 10, 2017, through June 30, 2018, which is or was
 2538  used in any motor vehicle driven or operated upon the public
 2539  highways of this state for agricultural shipment is exempt from
 2540  all state and county taxes authorized or imposed under parts I
 2541  and II of chapter 206, Florida Statutes, excluding the taxes
 2542  imposed under s. 206.41(1)(a) and (h), Florida Statutes. The
 2543  exemption provided by this section is available to the fuel
 2544  purchaser in an amount equal to the fuel tax imposed on fuel
 2545  that was purchased for agricultural shipment during the period
 2546  from September 10, 2017, through June 30, 2018. The exemption
 2547  provided by this section is only available through a refund from
 2548  the Department of Revenue.
 2549         (2)For purposes of the exemption provided in this section,
 2550  the term:
 2551         (a)“Agricultural processing or storage facility” means
 2552  property used or useful in separating, cleaning, processing,
 2553  converting, packaging, handling, storing, and other activities
 2554  necessary to prepare crops, livestock, related products, and
 2555  other products of agriculture, and includes nonfarm facilities
 2556  that produce agricultural products in whole or in part through
 2557  natural processes, animal husbandry, and apiaries.
 2558         (b)“Agricultural product” means the natural products of a
 2559  farm, nursery, forest, grove, orchard, vineyard, garden, or
 2560  apiary, including livestock as defined in s. 585.01(13), Florida
 2561  Statutes.
 2562         (c)“Agricultural shipment” means the transport of any
 2563  agricultural product from a farm, nursery, forest, grove,
 2564  orchard, vineyard, garden, or apiary to an agricultural
 2565  processing or storage facility.
 2566         (d)“Fuel” means motor fuel or diesel fuel, as those terms
 2567  are defined in ss. 206.01 and 206.86, Florida Statutes,
 2568  respectively.
 2569         (e)“Fuel tax” means all state and county taxes authorized
 2570  or imposed on fuel under chapter 206, Florida Statutes.
 2571         (f)“Motor vehicle” and “public highways” have the same
 2572  meanings as in s. 206.01, Florida Statutes.
 2573         (3)To receive a refund pursuant to this section, the fuel
 2574  purchaser must apply to the Department of Revenue by December
 2575  31, 2018. The refund application must include the following
 2576  information:
 2577         (a)The name and address of the person claiming the refund.
 2578         (b)The names and addresses of up to three owners of farms,
 2579  nurseries, forests, groves, orchards, vineyards, gardens, or
 2580  apiaries whose agricultural products were shipped by the person
 2581  seeking the refund pursuant to this section.
 2582         (c)The sales invoice or other proof of purchase of the
 2583  fuel, showing the number of gallons of fuel purchased, the type
 2584  of fuel purchased, the date of purchase, and the name and place
 2585  of business of the dealer from whom the fuel was purchased.
 2586         (d)The license number or other identification number of
 2587  the motor vehicle that used the exempt fuel.
 2588         (e)An affidavit executed by the person seeking the refund
 2589  pursuant to this section, including a statement that he or she
 2590  purchased and used the fuel for which the refund is being
 2591  claimed during the period from September 10, 2017, through June
 2592  30, 2018, for an agricultural shipment.
 2593         (4)A person furnishing a false affidavit to the Department
 2594  of Revenue pursuant to subsection (3) is subject to the penalty
 2595  set forth in s. 206.11, Florida Statutes, and as otherwise
 2596  provided by law.
 2597         (5)The tax imposed under s. 212.0501, Florida Statutes,
 2598  does not apply to fuel that is exempt under this section and for
 2599  which a fuel purchaser received a refund under this section.
 2600         (6)The Department of Revenue may, and all conditions are
 2601  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
 2602  Florida Statutes, to administer this section.
 2603         (7)Notwithstanding any other law, emergency rules adopted
 2604  pursuant to subsection (6) are effective for 6 months after
 2605  adoption and may be renewed during the pendency of procedures to
 2606  adopt permanent rules addressing the subject of the emergency
 2607  rules.
 2608         (8) This section is considered a revenue law for the
 2609  purposes of ss. 213.05 and 213.06, Florida Statutes, and s.
 2610  72.011, Florida Statutes, applies to this section.
 2611         (9)This section shall take effect upon becoming a law and
 2612  operate retroactively to September 10, 2017.
 2613         Section 61. The amendments made by this act to ss.
 2614  197.3631, 197.572, and 197.573, Florida Statutes, and the
 2615  creation by this act of s. 193.0237, Florida Statutes, first
 2616  apply to taxes and special assessments levied in 2018.
 2617         Section 62. For the 2018-2019 fiscal year, the sum of
 2618  $91,319 in nonrecurring funds is appropriated from the General
 2619  Revenue Fund to the Department of Revenue to implement the
 2620  provisions of this act.
 2621         Section 63. The Division of Law Revision and Information is
 2622  directed to replace the phrase “the effective date of this act”
 2623  wherever it occurs in this act, except in ss. 163.01 and
 2624  197.572, Florida Statutes, with the date this act becomes a law.
 2625         Section 64. Except as otherwise expressly provided in this
 2626  act and except for this section, which shall take effect upon
 2627  this act becoming a law, this act shall take effect July 1,
 2628  2018.
 2629  
 2630  ================= T I T L E  A M E N D M E N T ================
 2631  And the title is amended as follows:
 2632         Delete everything before the enacting clause
 2633  and insert:
 2634                        A bill to be entitled                      
 2635         An act relating to taxation; amending s. 20.21, F.S.;
 2636         providing for the appointment of the taxpayers’ rights
 2637         advocate within the Department of Revenue by the Chief
 2638         Inspector General rather than by the department’s
 2639         executive director; revising the supervisory authority
 2640         over the taxpayers’ rights advocate; providing that
 2641         the taxpayers’ rights advocate may be removed from
 2642         office only by the Chief Inspector General; requiring
 2643         the taxpayers’ rights advocate to furnish an annual
 2644         report to the Governor, the Legislature, and the Chief
 2645         Inspector General by a specified date; providing
 2646         requirements for the report; providing that the person
 2647         who serves as the taxpayers’ rights advocate as of a
 2648         certain date shall continue to serve in such capacity
 2649         until he or she voluntarily leaves the position or is
 2650         removed by the Chief Inspector General; amending s.
 2651         28.241, F.S.; providing for a specified distribution
 2652         of certain trial and appellate proceeding filing fees
 2653         to the Miami-Dade County Clerk of Court; requiring
 2654         that a specified portion of filing fees for trial and
 2655         appellate proceedings be deposited into the State
 2656         Courts Revenue Trust Fund rather than the General
 2657         Revenue Fund; amending s. 125.0104, F.S.; adding a
 2658         requirement to conduct a certain analysis before a
 2659         county that imposes the tourist development tax may
 2660         use the tax revenues for authorized purposes;
 2661         authorizing counties imposing the tax to use the tax
 2662         revenues to finance channel, estuary, or lagoon
 2663         improvements; authorizing such counties to use the tax
 2664         revenues for the construction of beach groins;
 2665         authorizing counties imposing the tax to use the tax
 2666         revenues, under certain circumstances and subject to
 2667         certain conditions and restrictions, for specified
 2668         purposes and costs relating to public facilities;
 2669         defining the term “public facilities”; specifying
 2670         circumstances under which the tax revenues may be
 2671         expended for such public facilities; amending s.
 2672         159.621, F.S.; providing a documentary stamp tax
 2673         exemption for notes and mortgages that are given in
 2674         connection with a loan made by or on behalf of a
 2675         housing financing authority; providing requirements
 2676         for the exemption; revising applicability; amending s.
 2677         163.01, F.S.; specifying the applicability of a
 2678         certain tax exemption for property located within or
 2679         outside the jurisdiction of specified legal entities
 2680         created under the Florida Interlocal Cooperation Act
 2681         of 1969; creating s. 193.0237, F.S.; defining terms;
 2682         prohibiting separate ad valorem taxes or non-ad
 2683         valorem assessments against the land upon which a
 2684         multiple parcel building is located; specifying
 2685         requirements for property appraisers in allocating the
 2686         value of land containing a multiple parcel building
 2687         among the parcels; providing that a condominium,
 2688         timeshare, or cooperative may be created within a
 2689         parcel in a multiple parcel building; specifying the
 2690         allocation of land value to the assessed value of
 2691         parcels containing condominiums and of parcels
 2692         containing cooperatives; requiring that each parcel in
 2693         a multiple parcel building be assigned a tax folio
 2694         number; providing an exception; providing construction
 2695         relating to the survival and enforceability of
 2696         recorded instrument provisions affecting a certain
 2697         parcel in a multiple parcel building; providing
 2698         applicability; amending s. 193.155, F.S.; providing
 2699         that an owner of homestead property that was
 2700         significantly damaged or destroyed as a result of a
 2701         named tropical storm or hurricane may elect to have
 2702         such property deemed abandoned, for the purpose of
 2703         receiving a certain assessment reduction, if the owner
 2704         establishes a new homestead property by a specified
 2705         date; providing retroactive applicability; creating s.
 2706         193.4516, F.S.; specifying a limitation on ad valorem
 2707         tax assessments for tangible personal property that is
 2708         owned and operated by a citrus fruit packing or
 2709         processing facility and that is unused due to the
 2710         effects of a certain hurricane or to citrus greening;
 2711         defining the term “citrus”; providing applicability;
 2712         amending s. 193.461, F.S.; revising the definition of
 2713         the term “agricultural purposes”; providing that
 2714         certain lands classified for assessment purposes as
 2715         agricultural lands which are not being used for
 2716         agricultural production must continue to be classified
 2717         as agricultural lands until a specified date;
 2718         providing construction; providing applicability;
 2719         amending s. 194.011, F.S.; providing that a
 2720         condominium, cooperative, or homeowners’ association
 2721         filing a single joint petition with the value
 2722         adjustment board may continue to represent the unit or
 2723         parcel owners through any related subsequent
 2724         proceeding; specifying notice and opt-out
 2725         requirements; making technical changes; amending s.
 2726         194.032, F.S.; authorizing value adjustment boards to
 2727         meet to hear appeals pertaining to specified tax
 2728         abatements; amending s. 194.181, F.S.; specifying that
 2729         a condominium, cooperative, or homeowners’ association
 2730         may be a party to an action contesting the assessment
 2731         of ad valorem taxes; amending s. 196.173, F.S.;
 2732         revising the military operations that qualify certain
 2733         servicemembers for an additional ad valorem tax
 2734         exemption; amending s. 196.24, F.S.; deleting a
 2735         condition for unremarried spouses of deceased disabled
 2736         ex-servicemembers to claim a certain ad valorem tax
 2737         exemption; creating s. 197.318, F.S.; defining terms;
 2738         providing for the abatement of ad valorem taxes for
 2739         residential improvements damaged or destroyed by
 2740         certain hurricanes; providing procedures and
 2741         requirements for filing applications for the
 2742         abatement; specifying requirements for property
 2743         appraisers and tax collectors; providing construction;
 2744         providing retroactive applicability; providing for
 2745         expiration; amending s. 197.3631, F.S.; specifying
 2746         requirements for the levy and allocation of non-ad
 2747         valorem assessments on land containing a multiple
 2748         parcel building; defining the terms “multiple parcel
 2749         building” and “parcel”; amending s. 197.572, F.S.;
 2750         providing that easements supporting improvements that
 2751         may be constructed above lands survive tax sales and
 2752         tax deeds of such lands; amending s. 197.573, F.S.;
 2753         specifying that a provision relating to the survival
 2754         and enforceability of restrictions and covenants after
 2755         a tax sale applies to recorded instruments other than
 2756         deeds; revising covenants that are excluded from
 2757         applicability; amending s. 201.02, F.S.; providing a
 2758         documentary stamp tax exemption for certain
 2759         instruments transferring or conveying homestead
 2760         property interests between spouses; providing
 2761         applicability; defining the term “homestead property”;
 2762         creating s. 201.25, F.S.; providing exemptions from
 2763         documentary stamp taxes for certain loans made by the
 2764         Florida Small Business Emergency Bridge Loan Program
 2765         and the Agricultural Economic Development Program;
 2766         creating s. 205.055, F.S.; providing an exemption from
 2767         local business taxes and fees for certain veterans,
 2768         spouses and unremarried surviving spouses of such
 2769         veterans, spouses of certain active duty military
 2770         servicemembers, specified low-income individuals, and
 2771         certain businesses in which a majority interest is
 2772         owned by exempt individuals; providing requirements
 2773         for requesting the exemption; repealing s. 205.171,
 2774         F.S., relating to exemptions allowed for disabled
 2775         veterans of any war or their unremarried spouses;
 2776         authorizing municipalities that impose certain
 2777         business taxes to continue imposing such taxes and to
 2778         revise the definition of the term “merchant” by
 2779         ordinance; prohibiting such municipalities from
 2780         revising certain tax rates; amending s. 206.052, F.S.;
 2781         exempting certain terminal suppliers from paying the
 2782         motor fuel tax under specified circumstances; creating
 2783         s. 206.9826, F.S.; providing that certain air carriers
 2784         are entitled to receive a specified refund on
 2785         purchased aviation fuel; specifying a limitation on
 2786         such refund; amending s. 206.9952, F.S.; conforming
 2787         provisions to changes made by the act; amending s.
 2788         206.9955, F.S.; delaying the effective date of certain
 2789         taxes on natural gas fuel; revising the calculation of
 2790         certain taxes by the department; amending s. 206.996,
 2791         F.S.; conforming a provision to changes made by the
 2792         act; creating s. 210.205, F.S.; requiring the H. Lee
 2793         Moffitt Cancer Center and Research Institute to
 2794         annually report information regarding the expenditure
 2795         of cigarette tax distributions to the Office of
 2796         Economic and Demographic Research; amending s.
 2797         212.031, F.S.; reducing the tax levied on rental or
 2798         license fees charged for the use of real property;
 2799         amending s. 212.055, F.S.; revising the definition of
 2800         the term “infrastructure” for purposes of the local
 2801         government infrastructure surtax; defining the term
 2802         “instructional technology”; requiring performance
 2803         audits of certain counties or school districts holding
 2804         a referendum related to a local government
 2805         discretionary sales surtax; requiring the Office of
 2806         Program Policy Analysis and Government Accountability
 2807         to hire an independent certified public accountant to
 2808         conduct such performance audits; authorizing the
 2809         office to use carryforward funds to pay for such
 2810         services; specifying a time period within which the
 2811         performance audit must be completed and made
 2812         available; defining the term “performance audit”;
 2813         amending s. 212.08, F.S.; providing a sales and use
 2814         tax exemption for liquefied petroleum gases used in
 2815         certain farm equipment; providing a sales and use tax
 2816         exemption for electricity used on the farm in the
 2817         raising of aquaculture products or used in
 2818         packinghouses for packing or preparing fish; defining
 2819         the term “fish”; revising, at specified timeframes,
 2820         the total amount of community contribution tax credits
 2821         which may be granted; providing a sales and use tax
 2822         exemption for industrial machinery and equipment
 2823         purchased for use in aquacultural activities; defining
 2824         terms; revising applicability of sales and use tax
 2825         exemptions for certain charges for electricity and
 2826         steam uses and certain industrial machinery and
 2827         equipment; defining the term “NAICS”; providing a
 2828         sales and use tax exemption for recycling roll off
 2829         containers used by certain businesses for certain
 2830         purposes; defining the term “NAICS”; amending s.
 2831         212.12, F.S.; requiring the department to make
 2832         available the tax amounts and brackets applicable to
 2833         transactions subject to the sales tax on commercial
 2834         leases of real property; creating s. 212.205, F.S.;
 2835         requiring certain recipients of sales tax
 2836         distributions to annually report information related
 2837         to expenditures of those distributions to the Office
 2838         of Economic and Demographic Research; amending s.
 2839         213.018, F.S.; conforming a provision to changes made
 2840         by the act; amending s. 213.053, F.S.; requiring that
 2841         information received by the department in connection
 2842         with the administration of taxes be made available to
 2843         the taxpayers’ rights advocate and the coordinator of
 2844         the Office of Economic and Demographic Research, or
 2845         their authorized agents, in the performance of their
 2846         official duties; creating s. 218.131, F.S.; requiring
 2847         the Legislature to appropriate moneys, during a
 2848         specified fiscal year, to a specified county and to
 2849         fiscally constrained counties and taxing jurisdictions
 2850         within such counties which experience a reduction in
 2851         ad valorem tax revenue as a result of certain tax
 2852         abatements related to specified hurricanes; specifying
 2853         requirements for such counties and jurisdictions to
 2854         apply to participate in the distribution; providing
 2855         for a reversion of a share of funds if such county or
 2856         jurisdiction fails to apply; creating s. 218.135,
 2857         F.S.; requiring the Legislature to appropriate funds
 2858         to offset reductions in ad valorem taxes as a result
 2859         of certain assessment limitations on the value of
 2860         certain citrus packing and processing equipment;
 2861         specifying requirements for such counties and
 2862         jurisdictions to apply to participate in the
 2863         distribution; specifying the calculation of such
 2864         reductions; providing for a reversion of a share of
 2865         funds if such county or jurisdiction fails to apply;
 2866         providing an appropriation; amending s. 220.183, F.S.;
 2867         revising, at specified timeframes, the total amount of
 2868         community contribution tax credits that may be
 2869         granted; amending s. 220.1845, F.S.; increasing, for a
 2870         specified fiscal year, the total amount of
 2871         contaminated site rehabilitation tax credits; amending
 2872         s. 318.14, F.S.; providing a specified reduction in
 2873         civil penalty for persons who are cited for certain
 2874         noncriminal traffic infractions and who elect to
 2875         attend a certain driver improvement course; revising
 2876         the percentage of a certain civil penalty that must be
 2877         deposited in the State Courts Revenue Trust Fund;
 2878         amending s. 318.15, F.S.; conforming a provision to
 2879         changes made by the act; amending s. 320.08, F.S.;
 2880         revising a condition under which certain truck
 2881         tractors and heavy trucks used for certain purposes
 2882         are eligible for specified license plate fees;
 2883         amending s. 376.30781, F.S.; increasing, for a
 2884         specified fiscal year, the total amount of tax credits
 2885         for the rehabilitation of drycleaning-solvent
 2886         contaminated sites and brownfield sites in designated
 2887         brownfield areas; amending s. 624.5105, F.S.;
 2888         revising, at specified timeframes, the total amount of
 2889         community contribution tax credits that may be
 2890         granted; amending s. 718.111, F.S.; revising
 2891         condominium association powers to sue and be sued in
 2892         actions related to certain ad valorem taxes; providing
 2893         construction; amending s. 741.01, F.S.; providing for
 2894         a specified portion of a fee paid to the clerk of the
 2895         circuit court for the issuance of a marriage license
 2896         to be monthly deposited into the State Courts Revenue
 2897         Trust Fund rather than the General Revenue Fund;
 2898         amending s. 1011.71, F.S.; increasing the per-student
 2899         limit of district school taxes that may be expended by
 2900         school districts for certain purposes; providing sales
 2901         tax exemptions for the retail sale of certain clothing
 2902         and school supplies during a specified timeframe;
 2903         defining terms; providing exceptions; authorizing
 2904         certain dealers to opt out of participating in such
 2905         tax exemption; providing requirements for such
 2906         dealers; authorizing the department to adopt emergency
 2907         rules; providing an appropriation; providing a sales
 2908         tax exemption for specified disaster preparedness
 2909         supplies during a specified timeframe; authorizing the
 2910         department to adopt emergency rules; providing
 2911         exceptions to the exemption; providing an
 2912         appropriation; providing a sales tax exemption, during
 2913         a specified timeframe, for certain equipment used to
 2914         generate emergency electric energy in nursing homes
 2915         and assisted living facilities; requiring a purchaser
 2916         to provide a dealer with a specified affidavit;
 2917         specifying a limit to the exemption; providing
 2918         procedures and requirements for filing applications
 2919         for a refund of previously paid taxes; providing
 2920         penalties for the furnishing of false affidavits;
 2921         providing rulemaking authority to the department;
 2922         providing construction; providing retroactive
 2923         operation; providing a sales tax exemption for certain
 2924         fencing materials used in agriculture during a
 2925         specified timeframe; providing procedures and
 2926         requirements for filing applications for the refund of
 2927         previously paid taxes; providing penalties for the
 2928         furnishing of false affidavits; providing rulemaking
 2929         authority to the department; providing construction;
 2930         providing retroactive applicability; providing a sales
 2931         tax exemption for certain building materials used to
 2932         repair nonresidential farm buildings and purchased
 2933         during a specified timeframe; defining terms;
 2934         providing procedures and requirements for filing
 2935         applications for a refund of taxes previously paid;
 2936         providing penalties for the furnishing of false
 2937         affidavits; providing rulemaking authority to the
 2938         department; providing construction; providing
 2939         retroactive applicability; providing an exemption from
 2940         taxes on fuel used for agricultural shipment and
 2941         purchased and used during a specified timeframe;
 2942         defining terms; providing procedures and requirements
 2943         for filing applications for a refund of previously
 2944         paid taxes; providing penalties for the furnishing of
 2945         false affidavits; providing applicability of a certain
 2946         tax; providing rulemaking authority to the department;
 2947         providing construction; providing retroactive
 2948         applicability; providing applicability; providing an
 2949         appropriation; providing a directive to the Division
 2950         of Law Revision and Information; providing effective
 2951         dates.