Florida Senate - 2023                          SENATOR AMENDMENT
       Bill No. HB 7063
       
       
       
       
       
       
                                Ì641882:Î641882                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/RE/2R         .                                
             05/04/2023 05:38 PM       .                                
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       Senator Ingoglia moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (r) of subsection (1) of section
    6  125.01, Florida Statutes, is amended to read:
    7         125.01 Powers and duties.—
    8         (1) The legislative and governing body of a county shall
    9  have the power to carry on county government. To the extent not
   10  inconsistent with general or special law, this power includes,
   11  but is not restricted to, the power to:
   12         (r) Levy and collect taxes, both for county purposes and
   13  for the providing of municipal services within any municipal
   14  service taxing unit, and special assessments; borrow and expend
   15  money; and issue bonds, revenue certificates, and other
   16  obligations of indebtedness, which power shall be exercised in
   17  such manner, and subject to such limitations, as may be provided
   18  by general law. There shall be no referendum required for the
   19  levy by a county of ad valorem taxes, both for county purposes
   20  and for the providing of municipal services within any municipal
   21  service taxing unit.
   22         1. Notwithstanding any other provision of law, a county may
   23  not levy special assessments for the provision of fire
   24  protection services on lands classified as agricultural lands
   25  under s. 193.461 unless the revenue from such assessments has
   26  been pledged for debt service and is necessary to meet
   27  obligations of bonds or certificates issued by the county which
   28  remain outstanding on July 1, 2023, including refundings thereof
   29  for debt service savings where the maturity of the debt is not
   30  extended. For bonds or certificates issued after July 1, 2023,
   31  special assessments securing such bonds may not be levied on
   32  lands classified as agricultural under s. 193.461.
   33         2.The provisions of subparagraph 1. do not apply to
   34  residential structures and their curtilage land contains a
   35  residential dwelling or nonresidential farm building, with the
   36  exception of an agricultural pole barn, provided the
   37  nonresidential farm building exceeds a just value of $10,000.
   38  Such special assessments must be based solely on the special
   39  benefit accruing to that portion of the land consisting of the
   40  residential dwelling and curtilage, and qualifying
   41  nonresidential farm buildings. As used in this paragraph, the
   42  term “agricultural pole barn” means a nonresidential farm
   43  building in which 70 percent or more of the perimeter walls are
   44  permanently open and allow free ingress and egress.
   45         Section 2. Paragraphs (d), (l), (m), and (n) of subsection
   46  (3), subsection (4), paragraph (c) of subsection (5), and
   47  subsection (6) of section 125.0104, Florida Statutes, are
   48  amended to read:
   49         125.0104 Tourist development tax; procedure for levying;
   50  authorized uses; referendum; enforcement.—
   51         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   52         (d) In addition to any 1-percent or 2-percent tax imposed
   53  under paragraph (c), the governing board of the county may levy,
   54  impose, and set an additional 1 percent of each dollar above the
   55  tax rate set under paragraph (c) by the extraordinary vote of
   56  the governing board for the purposes set forth in subsection (5)
   57  or by referendum of approval by the registered electors within
   58  the county or subcounty special district pursuant to subsection
   59  (6). A No county may not shall levy, impose, and set the tax
   60  authorized under this paragraph unless the county has imposed
   61  the 1-percent or 2-percent tax authorized under paragraph (c)
   62  for a minimum of 3 years before prior to the effective date of
   63  the levy and imposition of the tax authorized by this paragraph.
   64  Revenues raised by the additional tax authorized under this
   65  paragraph may shall not be used for debt service on or
   66  refinancing of existing facilities as specified in subparagraph
   67  (5)(a)1. unless approved by referendum pursuant to subsection
   68  (6) a resolution adopted by an extraordinary majority of the
   69  total membership of the governing board of the county. If the 1
   70  percent or 2-percent tax authorized in paragraph (c) is levied
   71  within a subcounty special taxing district, the additional tax
   72  authorized in this paragraph shall only be levied therein. The
   73  provisions of paragraphs (4)(a)-(d) shall not apply to the
   74  adoption of the additional tax authorized in this paragraph. The
   75  effective date of the levy and imposition of the tax authorized
   76  under this paragraph is shall be the first day of the second
   77  month following approval of the ordinance by referendum the
   78  governing board or the first day of any subsequent month as may
   79  be specified in the ordinance. A certified copy of such
   80  ordinance shall be furnished by the county to the Department of
   81  Revenue within 10 days after approval of such ordinance.
   82         (l) In addition to any other tax which is imposed pursuant
   83  to this section, a county may impose up to an additional 1
   84  percent tax on the exercise of the privilege described in
   85  paragraph (a) by ordinance approved by referendum pursuant to
   86  subsection (6) majority vote of the governing board of the
   87  county in order to:
   88         1. Pay the debt service on bonds issued to finance the
   89  construction, reconstruction, or renovation of a professional
   90  sports franchise facility, or the acquisition, construction,
   91  reconstruction, or renovation of a retained spring training
   92  franchise facility, either publicly owned and operated, or
   93  publicly owned and operated by the owner of a professional
   94  sports franchise or other lessee with sufficient expertise or
   95  financial capability to operate such facility, and to pay the
   96  planning and design costs incurred prior to the issuance of such
   97  bonds.
   98         2. Pay the debt service on bonds issued to finance the
   99  construction, reconstruction, or renovation of a convention
  100  center, and to pay the planning and design costs incurred prior
  101  to the issuance of such bonds.
  102         3. Pay the operation and maintenance costs of a convention
  103  center for a period of up to 10 years. Only counties that have
  104  elected to levy the tax for the purposes authorized in
  105  subparagraph 2. may use the tax for the purposes enumerated in
  106  this subparagraph. Any county that elects to levy the tax for
  107  the purposes authorized in subparagraph 2. after July 1, 2000,
  108  may use the proceeds of the tax to pay the operation and
  109  maintenance costs of a convention center for the life of the
  110  bonds.
  111         4. Promote and advertise tourism in the State of Florida
  112  and nationally and internationally; however, if tax revenues are
  113  expended for an activity, service, venue, or event, the
  114  activity, service, venue, or event shall have as one of its main
  115  purposes the attraction of tourists as evidenced by the
  116  promotion of the activity, service, venue, or event to tourists.
  117  
  118  The provision of paragraph (b) which prohibits any county
  119  authorized to levy a convention development tax pursuant to s.
  120  212.0305 from levying more than the 2-percent tax authorized by
  121  this section, and the provisions of paragraphs (4)(a)-(d), shall
  122  not apply to the additional tax authorized in this paragraph.
  123  The effective date of the levy and imposition of the tax
  124  authorized under this paragraph is shall be the first day of the
  125  second month following approval of the ordinance by referendum
  126  the governing board or the first day of any subsequent month as
  127  may be specified in the ordinance. A certified copy of such
  128  ordinance shall be furnished by the county to the Department of
  129  Revenue within 10 days after approval of such ordinance.
  130         (m)1. In addition to any other tax which is imposed
  131  pursuant to this section, a high tourism impact county may
  132  impose an additional 1-percent tax on the exercise of the
  133  privilege described in paragraph (a) by ordinance approved by
  134  referendum pursuant to subsection (6) extraordinary vote of the
  135  governing board of the county. The tax revenues received
  136  pursuant to this paragraph shall be used for one or more of the
  137  authorized uses pursuant to subsection (5).
  138         2. A county is considered to be a high tourism impact
  139  county after the Department of Revenue has certified to such
  140  county that the sales subject to the tax levied pursuant to this
  141  section exceeded $600 million during the previous calendar year,
  142  or were at least 18 percent of the county’s total taxable sales
  143  under chapter 212 where the sales subject to the tax levied
  144  pursuant to this section were a minimum of $200 million, except
  145  that no county authorized to levy a convention development tax
  146  pursuant to s. 212.0305 shall be considered a high tourism
  147  impact county. Once a county qualifies as a high tourism impact
  148  county, it shall retain this designation for the period the tax
  149  is levied pursuant to this paragraph.
  150         3. The provisions of paragraphs (4)(a)-(d) shall not apply
  151  to the adoption of the additional tax authorized in this
  152  paragraph. The effective date of the levy and imposition of the
  153  tax authorized under this paragraph is shall be the first day of
  154  the second month following approval of the ordinance by
  155  referendum the governing board or the first day of any
  156  subsequent month as may be specified in the ordinance. A
  157  certified copy of such ordinance shall be furnished by the
  158  county to the Department of Revenue within 10 days after
  159  approval of such ordinance.
  160         (n) In addition to any other tax that is imposed under this
  161  section, a county that has imposed the tax under paragraph (l)
  162  may impose an additional tax that is no greater than 1 percent
  163  on the exercise of the privilege described in paragraph (a) by
  164  ordinance approved by referendum pursuant to subsection (6) a
  165  majority plus one vote of the membership of the board of county
  166  commissioners in order to:
  167         1. Pay the debt service on bonds issued to finance:
  168         a. The construction, reconstruction, or renovation of a
  169  facility either publicly owned and operated, or publicly owned
  170  and operated by the owner of a professional sports franchise or
  171  other lessee with sufficient expertise or financial capability
  172  to operate such facility, and to pay the planning and design
  173  costs incurred prior to the issuance of such bonds for a new
  174  professional sports franchise as defined in s. 288.1162.
  175         b. The acquisition, construction, reconstruction, or
  176  renovation of a facility either publicly owned and operated, or
  177  publicly owned and operated by the owner of a professional
  178  sports franchise or other lessee with sufficient expertise or
  179  financial capability to operate such facility, and to pay the
  180  planning and design costs incurred prior to the issuance of such
  181  bonds for a retained spring training franchise.
  182         2. Promote and advertise tourism in the State of Florida
  183  and nationally and internationally; however, if tax revenues are
  184  expended for an activity, service, venue, or event, the
  185  activity, service, venue, or event shall have as one of its main
  186  purposes the attraction of tourists as evidenced by the
  187  promotion of the activity, service, venue, or event to tourists.
  188  
  189  A county that imposes the tax authorized in this paragraph may
  190  not expend any ad valorem tax revenues for the acquisition,
  191  construction, reconstruction, or renovation of a facility for
  192  which tax revenues are used pursuant to subparagraph 1. The
  193  provision of paragraph (b) which prohibits any county authorized
  194  to levy a convention development tax pursuant to s. 212.0305
  195  from levying more than the 2-percent tax authorized by this
  196  section shall not apply to the additional tax authorized by this
  197  paragraph in counties which levy convention development taxes
  198  pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to
  199  the adoption of the additional tax authorized in this paragraph.
  200  The effective date of the levy and imposition of the tax
  201  authorized under this paragraph is the first day of the second
  202  month following approval of the ordinance by referendum the
  203  board of county commissioners or the first day of any subsequent
  204  month specified in the ordinance. A certified copy of such
  205  ordinance shall be furnished by the county to the Department of
  206  Revenue within 10 days after approval of the ordinance.
  207         (4) ORDINANCE LEVY TAX; PROCEDURE.—
  208         (a) The tourist development tax shall be levied and imposed
  209  pursuant to an ordinance containing the county tourist
  210  development plan prescribed under paragraph (c), enacted by the
  211  governing board of the county. The ordinance levying and
  212  imposing the tourist development tax shall not be effective
  213  unless the electors of the county or the electors in the
  214  subcounty special district in which the tax is to be levied
  215  approve the ordinance authorizing the levy and imposition of the
  216  tax, in accordance with subsection (6). The effective date of
  217  the levy and imposition of the tax is shall be the first day of
  218  the second month following approval of the ordinance by
  219  referendum, as prescribed in subsection (6), or the first day of
  220  any subsequent month as may be specified in the ordinance. A
  221  certified copy of the ordinance shall be furnished by the county
  222  to the Department of Revenue within 10 days after approval of
  223  such ordinance. The governing authority of any county levying
  224  such tax shall notify the department, within 10 days after
  225  approval of the ordinance by referendum, of the time period
  226  during which the tax will be levied.
  227         (b) At least 60 days before prior to the enactment or
  228  renewal of the ordinance levying the tax, the governing board of
  229  the county shall adopt a resolution establishing and appointing
  230  the members of the county tourist development council, as
  231  prescribed in paragraph (e), and indicating the intention of the
  232  county to consider the enactment or renewal of an ordinance
  233  levying and imposing the tourist development tax.
  234         (c) Before a referendum to enact or renew Prior to
  235  enactment of the ordinance levying and imposing the tax, the
  236  county tourist development council shall prepare and submit to
  237  the governing board of the county for its approval a plan for
  238  tourist development. The plan shall set forth the anticipated
  239  net tourist development tax revenue to be derived by the county
  240  for the 24 months following the levy of the tax; the tax
  241  district in which the enactment or renewal of the ordinance
  242  levying and imposing the tourist development tax is proposed;
  243  and a list, in the order of priority, of the proposed uses of
  244  the tax revenue by specific project or special use as the same
  245  are authorized under subsection (5). The plan shall include the
  246  approximate cost or expense allocation for each specific project
  247  or special use.
  248         (d) The governing board of the county shall adopt the
  249  county plan for tourist development as part of the ordinance
  250  levying the tax. After enactment or renewal of the ordinance
  251  levying and imposing the tax, the plan of tourist development
  252  may not be substantially amended except by ordinance enacted by
  253  an affirmative vote of a majority plus one additional member of
  254  the governing board.
  255         (e) The governing board of each county which levies and
  256  imposes a tourist development tax under this section shall
  257  appoint an advisory council to be known as the “...(name of
  258  county)... Tourist Development Council.” The council shall be
  259  established by ordinance and composed of nine members who shall
  260  be appointed by the governing board. The chair of the governing
  261  board of the county or any other member of the governing board
  262  as designated by the chair shall serve on the council. Two
  263  members of the council shall be elected municipal officials, at
  264  least one of whom shall be from the most populous municipality
  265  in the county or subcounty special taxing district in which the
  266  tax is levied. Six members of the council shall be persons who
  267  are involved in the tourist industry and who have demonstrated
  268  an interest in tourist development, of which members, not less
  269  than three nor more than four shall be owners or operators of
  270  motels, hotels, recreational vehicle parks, or other tourist
  271  accommodations in the county and subject to the tax. All members
  272  of the council shall be electors of the county. The governing
  273  board of the county shall have the option of designating the
  274  chair of the council or allowing the council to elect a chair.
  275  The chair shall be appointed or elected annually and may be
  276  reelected or reappointed. The members of the council shall serve
  277  for staggered terms of 4 years. The terms of office of the
  278  original members shall be prescribed in the resolution required
  279  under paragraph (b). The council shall meet at least once each
  280  quarter and, from time to time, shall make recommendations to
  281  the county governing board for the effective operation of the
  282  special projects or for uses of the tourist development tax
  283  revenue and perform such other duties as may be prescribed by
  284  county ordinance or resolution. The council shall continuously
  285  review expenditures of revenues from the tourist development
  286  trust fund and shall receive, at least quarterly, expenditure
  287  reports from the county governing board or its designee.
  288  Expenditures which the council believes to be unauthorized shall
  289  be reported to the county governing board and the Department of
  290  Revenue. The governing board and the department shall review the
  291  findings of the council and take appropriate administrative or
  292  judicial action to ensure compliance with this section. The
  293  changes in the composition of the membership of the tourist
  294  development council mandated by chapter 86-4, Laws of Florida,
  295  and this act shall not cause the interruption of the current
  296  term of any person who is a member of a council on October 1,
  297  1996.
  298         (5) AUTHORIZED USES OF REVENUE.—
  299         (c) A county located adjacent to the Gulf of Mexico or the
  300  Atlantic Ocean, except a county that receives revenue from taxes
  301  levied pursuant to s. 125.0108, which meets the following
  302  criteria may use up to 10 percent of the tax revenue received
  303  pursuant to this section to reimburse expenses incurred in
  304  providing public safety services, including emergency medical
  305  services as defined in s. 401.107(3), and law enforcement
  306  services, which are needed to address impacts related to
  307  increased tourism and visitors to an area. However, if taxes
  308  collected pursuant to this section are used to reimburse
  309  emergency medical services or public safety services for tourism
  310  or special events, the governing board of a county or
  311  municipality may not use such taxes to supplant the normal
  312  operating expenses of an emergency medical services department,
  313  a fire department, a sheriff’s office, or a police department.
  314  To receive reimbursement, the county must:
  315         1.a. Generate a minimum of $10 million in annual proceeds
  316  from any tax, or any combination of taxes, authorized to be
  317  levied pursuant to this section;
  318         b.2. Have at least three municipalities; and
  319         c.3. Have an estimated population of less than 275,000
  320  225,000, according to the most recent population estimate
  321  prepared pursuant to s. 186.901, excluding the inmate
  322  population; or
  323         2.Be a fiscally constrained county as described in s.
  324  218.67(1).
  325  
  326  The board of county commissioners must by majority vote approve
  327  reimbursement made pursuant to this paragraph upon receipt of a
  328  recommendation from the tourist development council.
  329         (6) REFERENDUM.—
  330         (a) An No ordinance enacted or renewed by a any county
  331  levying the tax authorized by this section may not paragraphs
  332  (3)(b) and (c) shall take effect until the ordinance levying and
  333  imposing the tax has been approved in a referendum held at a
  334  general election, as defined in s. 97.021, by a majority of the
  335  electors voting in such election in the county or by a majority
  336  of the electors voting in the subcounty special tax district
  337  affected by the tax.
  338         (b) The governing board of the county levying the tax shall
  339  arrange to place a question on the ballot at a general election,
  340  as defined in s. 97.021, to be held within the county, which
  341  question shall be in substantially the following form:
  342         ....FOR the Tourist Development Tax
  343         ....AGAINST the Tourist Development Tax.
  344         (c) If a majority of the electors voting on the question
  345  approve the levy, the ordinance shall be deemed to be in effect.
  346         (d) In any case where an ordinance a referendum levying and
  347  imposing the tax has been approved by referendum pursuant to
  348  this section and 15 percent of the electors in the county or 15
  349  percent of the electors in the subcounty special district in
  350  which the tax is levied file a petition with the board of county
  351  commissioners for a referendum to repeal the tax, the board of
  352  county commissioners shall cause an election to be held for the
  353  repeal of the tax which election shall be subject only to the
  354  outstanding bonds for which the tax has been pledged. However,
  355  the repeal of the tax shall not be effective with respect to any
  356  portion of taxes initially levied in November 1989, which has
  357  been pledged or is being used to support bonds under paragraph
  358  (3)(d) or paragraph (3)(l) until the retirement of those bonds.
  359         (e)A referendum to reenact an expiring tourist development
  360  tax must be held at a general election occurring within the 48
  361  month period immediately preceding the effective date of the
  362  reenacted tax, and the referendum may appear on the ballot only
  363  once within the 48-month period.
  364         Section 3. Subsection (5) of section 125.0108, Florida
  365  Statutes, is amended to read:
  366         125.0108 Areas of critical state concern; tourist impact
  367  tax.—
  368         (5) The tourist impact tax authorized by this section shall
  369  take effect only upon express approval by a majority vote of
  370  those qualified electors in the area or areas of critical state
  371  concern in the county seeking to levy such tax, voting in a
  372  referendum to be held in conjunction with a general election, as
  373  defined in s. 97.021. However, if the area or areas of critical
  374  state concern are greater than 50 percent of the land area of
  375  the county and the tax is to be imposed throughout the entire
  376  county, the tax shall take effect only upon express approval of
  377  a majority of the qualified electors of the county voting in
  378  such a referendum. A referendum to reenact an expiring tourist
  379  impact tax must be held at a general election occurring within
  380  the 48-month period immediately preceding the effective date of
  381  the reenacted tax, and the referendum may appear on the ballot
  382  only once within the 48-month period.
  383         Section 4. Subsection (1) of section 125.901, Florida
  384  Statutes, is amended to read:
  385         125.901 Children’s services; independent special district;
  386  council; powers, duties, and functions; public records
  387  exemption.—
  388         (1) Each county may by ordinance create an independent
  389  special district, as defined in ss. 189.012 and 200.001(8)(e),
  390  to provide funding for children’s services throughout the county
  391  in accordance with this section. The boundaries of such district
  392  shall be coterminous with the boundaries of the county. The
  393  county governing body shall obtain approval at a general
  394  election, as defined in s. 97.021, by a majority vote of those
  395  electors voting on the question, to annually levy ad valorem
  396  taxes which shall not exceed the maximum millage rate authorized
  397  by this section. Any district created pursuant to the provisions
  398  of this subsection shall be required to levy and fix millage
  399  subject to the provisions of s. 200.065. Once such millage is
  400  approved by the electorate, the district shall not be required
  401  to seek approval of the electorate in future years to levy the
  402  previously approved millage. However, a referendum to increase
  403  the millage rate previously approved by the electors must be
  404  held at a general election, and the referendum may be held only
  405  once during the 48-month period preceding the effective date of
  406  the increased millage.
  407         (a) The governing body of the district shall be a council
  408  on children’s services, which may also be known as a juvenile
  409  welfare board or similar name as established in the ordinance by
  410  the county governing body. Such council shall consist of 10
  411  members, including the superintendent of schools; a local school
  412  board member; the district administrator from the appropriate
  413  district of the Department of Children and Families, or his or
  414  her designee who is a member of the Senior Management Service or
  415  of the Selected Exempt Service; one member of the county
  416  governing body; and the judge assigned to juvenile cases who
  417  shall sit as a voting member of the board, except that said
  418  judge shall not vote or participate in the setting of ad valorem
  419  taxes under this section. If there is more than one judge
  420  assigned to juvenile cases in a county, the chief judge shall
  421  designate one of said juvenile judges to serve on the board. The
  422  remaining five members shall be appointed by the Governor, and
  423  shall, to the extent possible, represent the demographic
  424  diversity of the population of the county. After soliciting
  425  recommendations from the public, the county governing body shall
  426  submit to the Governor the names of at least three persons for
  427  each vacancy occurring among the five members appointed by the
  428  Governor, and the Governor shall appoint members to the council
  429  from the candidates nominated by the county governing body. The
  430  Governor shall make a selection within a 45-day period or
  431  request a new list of candidates. All members appointed by the
  432  Governor shall have been residents of the county for the
  433  previous 24-month period. Such members shall be appointed for 4
  434  year terms, except that the length of the terms of the initial
  435  appointees shall be adjusted to stagger the terms. The Governor
  436  may remove a member for cause or upon the written petition of
  437  the county governing body. If any of the members of the council
  438  required to be appointed by the Governor under the provisions of
  439  this subsection shall resign, die, or be removed from office,
  440  the vacancy thereby created shall, as soon as practicable, be
  441  filled by appointment by the Governor, using the same method as
  442  the original appointment, and such appointment to fill a vacancy
  443  shall be for the unexpired term of the person who resigns, dies,
  444  or is removed from office.
  445         (b) However, any county as defined in s. 125.011(1) may
  446  instead have a governing body consisting of 33 members,
  447  including the superintendent of schools, or his or her designee;
  448  two representatives of public postsecondary education
  449  institutions located in the county; the county manager or the
  450  equivalent county officer; the district administrator from the
  451  appropriate district of the Department of Children and Families,
  452  or the administrator’s designee who is a member of the Senior
  453  Management Service or the Selected Exempt Service; the director
  454  of the county health department or the director’s designee; the
  455  state attorney for the county or the state attorney’s designee;
  456  the chief judge assigned to juvenile cases, or another juvenile
  457  judge who is the chief judge’s designee and who shall sit as a
  458  voting member of the board, except that the judge may not vote
  459  or participate in setting ad valorem taxes under this section;
  460  an individual who is selected by the board of the local United
  461  Way or its equivalent; a member of a locally recognized faith
  462  based coalition, selected by that coalition; a member of the
  463  local chamber of commerce, selected by that chamber or, if more
  464  than one chamber exists within the county, a person selected by
  465  a coalition of the local chambers; a member of the early
  466  learning coalition, selected by that coalition; a representative
  467  of a labor organization or union active in the county; a member
  468  of a local alliance or coalition engaged in cross-system
  469  planning for health and social service delivery in the county,
  470  selected by that alliance or coalition; a member of the local
  471  Parent-Teachers Association/Parent-Teacher-Student Association,
  472  selected by that association; a youth representative selected by
  473  the local school system’s student government; a local school
  474  board member appointed by the chair of the school board; the
  475  mayor of the county or the mayor’s designee; one member of the
  476  county governing body, appointed by the chair of that body; a
  477  member of the state Legislature who represents residents of the
  478  county, selected by the chair of the local legislative
  479  delegation; an elected official representing the residents of a
  480  municipality in the county, selected by the county municipal
  481  league; and 4 members-at-large, appointed to the council by the
  482  majority of sitting council members. The remaining 7 members
  483  shall be appointed by the Governor in accordance with procedures
  484  set forth in paragraph (a), except that the Governor may remove
  485  a member for cause or upon the written petition of the council.
  486  Appointments by the Governor must, to the extent reasonably
  487  possible, represent the geographic and demographic diversity of
  488  the population of the county. Members who are appointed to the
  489  council by reason of their position are not subject to the
  490  length of terms and limits on consecutive terms as provided in
  491  this section. The remaining appointed members of the governing
  492  body shall be appointed to serve 2-year terms, except that those
  493  members appointed by the Governor shall be appointed to serve 4
  494  year terms, and the youth representative and the legislative
  495  delegate shall be appointed to serve 1-year terms. A member may
  496  be reappointed; however, a member may not serve for more than
  497  three consecutive terms. A member is eligible to be appointed
  498  again after a 2-year hiatus from the council.
  499         (c) This subsection does not prohibit a county from
  500  exercising such power as is provided by general or special law
  501  to provide children’s services or to create a special district
  502  to provide such services.
  503         Section 5. Subsection (1) of section 194.036, Florida
  504  Statutes, is amended to read:
  505         194.036 Appeals.—Appeals of the decisions of the board
  506  shall be as follows:
  507         (1) If the property appraiser disagrees with the decision
  508  of the board, he or she may appeal the decision to the circuit
  509  court if one or more of the following criteria are met:
  510         (a) The property appraiser determines and affirmatively
  511  asserts in any legal proceeding that there is a specific
  512  constitutional or statutory violation, or a specific violation
  513  of administrative rules, in the decision of the board, except
  514  that nothing herein shall authorize the property appraiser to
  515  institute any suit to challenge the validity of any portion of
  516  the constitution or of any duly enacted legislative act of this
  517  state.;
  518         (b) There is a variance from the property appraiser’s
  519  assessed value in excess of the following: 20 15 percent
  520  variance from any assessment of $250,000 $50,000 or less; 15 10
  521  percent variance from any assessment in excess of $250,000
  522  $50,000 but not in excess of $1 million $500,000; 10 7.5 percent
  523  variance from any assessment in excess of $1 million $500,000
  524  but not in excess of $2.5 $1 million; or 5 percent variance from
  525  any assessment in excess of $2.5 $1 million.; or
  526         (c) There is an assertion by the property appraiser to the
  527  Department of Revenue that there exists a consistent and
  528  continuous violation of the intent of the law or administrative
  529  rules by the value adjustment board in its decisions. The
  530  property appraiser shall notify the department of those portions
  531  of the tax roll for which the assertion is made. The department
  532  shall thereupon notify the clerk of the board who shall, within
  533  15 days of the notification by the department, send the written
  534  decisions of the board to the department. Within 30 days of the
  535  receipt of the decisions by the department, the department shall
  536  notify the property appraiser of its decision relative to
  537  further judicial proceedings. If the department finds upon
  538  investigation that a consistent and continuous violation of the
  539  intent of the law or administrative rules by the board has
  540  occurred, it shall so inform the property appraiser, who may
  541  thereupon bring suit in circuit court against the value
  542  adjustment board for injunctive relief to prohibit continuation
  543  of the violation of the law or administrative rules and for a
  544  mandatory injunction to restore the tax roll to its just value
  545  in such amount as determined by judicial proceeding. However,
  546  when a final judicial decision is rendered as a result of an
  547  appeal filed pursuant to this paragraph which alters or changes
  548  an assessment of a parcel of property of any taxpayer not a
  549  party to such procedure, such taxpayer shall have 60 days from
  550  the date of the final judicial decision to file an action to
  551  contest such altered or changed assessment pursuant to s.
  552  194.171(1), and the provisions of s. 194.171(2) shall not bar
  553  such action.
  554         Section 6. Effective upon this act becoming a law,
  555  paragraph (b) of subsection (1), subsection (3), paragraph (b)
  556  of subsection (4), and paragraph (b) of subsection (6) of
  557  section 196.081, Florida Statutes, are amended to read:
  558         196.081 Exemption for certain permanently and totally
  559  disabled veterans and for surviving spouses of veterans;
  560  exemption for surviving spouses of first responders who die in
  561  the line of duty.—
  562         (1)
  563         (b) If legal or beneficial title to property is acquired
  564  between January 1 and November 1 of any year by a veteran or his
  565  or her surviving spouse receiving an exemption under this
  566  section on another property for that tax year, the veteran or
  567  his or her surviving spouse is entitled to may receive a refund,
  568  prorated as of the date of transfer, of the ad valorem taxes
  569  paid for the newly acquired property if he or she applies for
  570  and receives an exemption under this section for the newly
  571  acquired property in the next tax year. If the property
  572  appraiser finds that the applicant is entitled to an exemption
  573  under this section for the newly acquired property, the property
  574  appraiser shall immediately make such entries upon the tax rolls
  575  of the county that are necessary to allow the prorated refund of
  576  taxes for the previous tax year.
  577         (3) If the totally and permanently disabled veteran
  578  predeceases his or her spouse and if, upon the death of the
  579  veteran, the spouse holds the legal or beneficial title to the
  580  homestead and permanently resides thereon as specified in s.
  581  196.031, the exemption from taxation carries over to the benefit
  582  of the veteran’s spouse until such time as he or she remarries
  583  or sells or otherwise disposes of the property. If the spouse
  584  sells the property, the spouse may transfer an exemption not to
  585  exceed the amount granted from the most recent ad valorem tax
  586  roll may be transferred to his or her new residence, as long as
  587  it is used as his or her primary residence and he or she does
  588  not remarry.
  589         (4) Any real estate that is owned and used as a homestead
  590  by the surviving spouse of a veteran who died from service
  591  connected causes while on active duty as a member of the United
  592  States Armed Forces and for whom a letter from the United States
  593  Government or United States Department of Veterans Affairs or
  594  its predecessor has been issued certifying that the veteran who
  595  died from service-connected causes while on active duty is
  596  exempt from taxation if the veteran was a permanent resident of
  597  this state on January 1 of the year in which the veteran died.
  598         (b) The tax exemption carries over to the benefit of the
  599  veteran’s surviving spouse as long as the spouse holds the legal
  600  or beneficial title to the homestead, permanently resides
  601  thereon as specified in s. 196.031, and does not remarry. If the
  602  surviving spouse sells the property, the spouse may transfer an
  603  exemption not to exceed the amount granted under the most recent
  604  ad valorem tax roll may be transferred to his or her new
  605  residence as long as it is used as his or her primary residence
  606  and he or she does not remarry.
  607         (6) Any real estate that is owned and used as a homestead
  608  by the surviving spouse of a first responder who died in the
  609  line of duty while employed by the state or any political
  610  subdivision of the state, including authorities and special
  611  districts, and for whom a letter from the state or appropriate
  612  political subdivision of the state, or other authority or
  613  special district, has been issued which legally recognizes and
  614  certifies that the first responder died in the line of duty
  615  while employed as a first responder is exempt from taxation if
  616  the first responder and his or her surviving spouse were
  617  permanent residents of this state on January 1 of the year in
  618  which the first responder died.
  619         (b) The tax exemption applies as long as the surviving
  620  spouse holds the legal or beneficial title to the homestead,
  621  permanently resides thereon as specified in s. 196.031, and does
  622  not remarry. If the surviving spouse sells the property, the
  623  spouse may transfer an exemption not to exceed the amount
  624  granted under the most recent ad valorem tax roll may be
  625  transferred to his or her new residence if it is used as his or
  626  her primary residence and he or she does not remarry.
  627         Section 7. (1)The amendments made by section 6 of this act
  628  to s. 196.081, Florida Statutes, are remedial and clarifying in
  629  nature and do not provide a basis for an assessment of any tax
  630  or create a right to a refund of any tax paid before the date
  631  this act becomes a law.
  632         (2)This section takes effect upon becoming a law.
  633         Section 8. Paragraph (b) of subsection (1) and subsections
  634  (4) and (6) of section 196.081, Florida Statutes, as amended by
  635  this act, are amended to read:
  636         196.081 Exemption for certain permanently and totally
  637  disabled veterans and for surviving spouses of veterans;
  638  exemption for surviving spouses of first responders who die in
  639  the line of duty.—
  640         (1)
  641         (b)1. If legal or beneficial title to property is acquired
  642  between January 1 and November 1 of any year by a veteran or his
  643  or her surviving spouse receiving an exemption under this
  644  section on another property for that tax year, the veteran or
  645  his or her surviving spouse is entitled to a refund, prorated as
  646  of the date of transfer, of the ad valorem taxes paid for the
  647  newly acquired property if he or she applies for and receives an
  648  exemption under this section for the newly acquired property in
  649  the next tax year. If the property appraiser finds that the
  650  applicant is entitled to an exemption under this section for the
  651  newly acquired property, the property appraiser shall
  652  immediately make such entries upon the tax rolls of the county
  653  that are necessary to allow the prorated refund of taxes for the
  654  previous tax year.
  655         2.If legal or beneficial title to property is acquired
  656  between January 1 and November 1 of any year by a veteran or his
  657  or her surviving spouse who is not receiving an exemption under
  658  this section on another property for that tax year, and as of
  659  January 1 of that tax year, the veteran was honorably discharged
  660  with a service-connected total and permanent disability and for
  661  whom a letter from the United States Government or United States
  662  Department of Veterans Affairs or its predecessor has been
  663  issued certifying that the veteran is totally and permanently
  664  disabled, the veteran or his or her surviving spouse is entitled
  665  to a refund, prorated as of the date of transfer, of the ad
  666  valorem taxes paid for the newly acquired property if he or she
  667  applies for and receives an exemption under this section for the
  668  newly acquired property in the next tax year. If the property
  669  appraiser finds that the applicant is entitled to an exemption
  670  under this section for the newly acquired property, the property
  671  appraiser shall immediately make such entries upon the tax rolls
  672  of the county that are necessary to allow the prorated refund of
  673  taxes for the previous tax year.
  674         (4) Any real estate that is owned and used as a homestead
  675  by the surviving spouse of a veteran who died from service
  676  connected causes while on active duty as a member of the United
  677  States Armed Forces and for whom a letter from the United States
  678  Government or United States Department of Veterans Affairs or
  679  its predecessor has been issued certifying that the veteran who
  680  died from service-connected causes while on active duty is
  681  exempt from taxation if the veteran was a permanent resident of
  682  this state on January 1 of the year in which the veteran died.
  683         (a) The production of the letter by the surviving spouse
  684  which attests to the veteran’s death while on active duty is
  685  prima facie evidence that the surviving spouse is entitled to
  686  the exemption.
  687         (b) The tax exemption carries over to the benefit of the
  688  veteran’s surviving spouse as long as the spouse holds the legal
  689  or beneficial title to the homestead, permanently resides
  690  thereon as specified in s. 196.031, and does not remarry. If the
  691  surviving spouse sells the property, the spouse may transfer an
  692  exemption not to exceed the amount granted under the most recent
  693  ad valorem tax roll to his or her new residence as long as it is
  694  used as his or her primary residence and he or she does not
  695  remarry.
  696         (6) Any real estate that is owned and used as a homestead
  697  by the surviving spouse of a first responder who died in the
  698  line of duty while employed by the United States Government, the
  699  state, or any political subdivision of the state, including
  700  authorities and special districts, and for whom a letter from
  701  the United States Government, the state, or appropriate
  702  political subdivision of the state, or other authority or
  703  special district, has been issued which legally recognizes and
  704  certifies that the first responder died in the line of duty
  705  while employed as a first responder is exempt from taxation if
  706  the first responder and his or her surviving spouse were
  707  permanent residents of this state on January 1 of the year in
  708  which the first responder died.
  709         (a) The production of the letter by the surviving spouse
  710  which attests to the first responder’s death in the line of duty
  711  is prima facie evidence that the surviving spouse is entitled to
  712  the exemption.
  713         (b) The tax exemption applies as long as the surviving
  714  spouse holds the legal or beneficial title to the homestead,
  715  permanently resides thereon as specified in s. 196.031, and does
  716  not remarry. If the surviving spouse sells the property, the
  717  spouse may transfer an exemption not to exceed the amount
  718  granted under the most recent ad valorem tax roll to his or her
  719  new residence if it is used as his or her primary residence and
  720  he or she does not remarry.
  721         (c) As used in this subsection only, and not applicable to
  722  the payment of benefits under s. 112.19 or s. 112.191, the term:
  723         1. “First responder” means a federal law enforcement
  724  officer as defined in s. 901.1505(1), a law enforcement officer
  725  or correctional officer as defined in s. 943.10, a firefighter
  726  as defined in s. 633.102, or an emergency medical technician or
  727  paramedic as defined in s. 401.23 who is a full-time paid
  728  employee, part-time paid employee, or unpaid volunteer.
  729         2. “In the line of duty” means:
  730         a. While engaging in law enforcement;
  731         b. While performing an activity relating to fire
  732  suppression and prevention;
  733         c. While responding to a hazardous material emergency;
  734         d. While performing rescue activity;
  735         e. While providing emergency medical services;
  736         f. While performing disaster relief activity;
  737         g. While otherwise engaging in emergency response activity;
  738  or
  739         h. While engaging in a training exercise related to any of
  740  the events or activities enumerated in this subparagraph if the
  741  training has been authorized by the employing entity.
  742  
  743  A heart attack or stroke that causes death or causes an injury
  744  resulting in death must occur within 24 hours after an event or
  745  activity enumerated in this subparagraph and must be directly
  746  and proximately caused by the event or activity in order to be
  747  considered as having occurred in the line of duty.
  748         Section 9. The amendments made by section 8 of this act to
  749  s. 196.081, Florida Statutes, first apply to the 2024 ad valorem
  750  tax roll.
  751         Section 10. Subsection (3) of section 196.196, Florida
  752  Statutes, is amended, and subsection (6) is added to that
  753  section, to read:
  754         196.196 Determining whether property is entitled to
  755  charitable, religious, scientific, or literary exemption.—
  756         (3) Property owned by an exempt organization is used for a
  757  religious purpose if the institution has taken affirmative steps
  758  to prepare the property for use as a house of public worship.
  759  The term “affirmative steps” means environmental or land use
  760  permitting activities, creation of architectural plans or
  761  schematic drawings, land clearing or site preparation,
  762  construction or renovation activities, or other similar
  763  activities that demonstrate a commitment of the property to a
  764  religious use as a house of public worship. For purposes of this
  765  section subsection, the term “public worship” means religious
  766  worship services and those other activities that are incidental
  767  to religious worship services, such as educational activities,
  768  parking, recreation, partaking of meals, and fellowship.
  769         (6)Property that is used as a parsonage, burial grounds,
  770  or tomb and is owned by an exempt organization that owns a house
  771  of public worship is used for a religious purpose.
  772         Section 11. The amendments made by this act to s. 196.196,
  773  Florida Statutes, are remedial and clarifying in nature and do
  774  not provide a basis for an assessment of any tax or create a
  775  right to a refund of any tax paid before July 1, 2023.
  776         Section 12. Section 196.198, Florida Statutes, is amended
  777  to read:
  778         196.198 Educational property exemption.—Educational
  779  institutions within this state and their property used by them
  780  or by any other exempt entity or educational institution
  781  exclusively for educational purposes are exempt from taxation.
  782  Sheltered workshops providing rehabilitation and retraining of
  783  individuals who have disabilities and exempted by a certificate
  784  under s. (d) of the federal Fair Labor Standards Act of 1938, as
  785  amended, are declared wholly educational in purpose and are
  786  exempt from certification, accreditation, and membership
  787  requirements set forth in s. 196.012. Those portions of property
  788  of college fraternities and sororities certified by the
  789  president of the college or university to the appropriate
  790  property appraiser as being essential to the educational process
  791  are exempt from ad valorem taxation. The use of property by
  792  public fairs and expositions chartered by chapter 616 is
  793  presumed to be an educational use of such property and is exempt
  794  from ad valorem taxation to the extent of such use. Property
  795  used exclusively for educational purposes shall be deemed owned
  796  by an educational institution if the entity owning 100 percent
  797  of the educational institution is owned by the identical persons
  798  who own the property, or if the entity owning 100 percent of the
  799  educational institution and the entity owning the property are
  800  owned by the identical natural persons, or if the educational
  801  institution is a lessee that owns the leasehold interest in a
  802  bona fide lease for a nominal amount per year having an original
  803  term of 98 years or more. Land, buildings, and other
  804  improvements to real property used exclusively for educational
  805  purposes shall be deemed owned by an educational institution if
  806  the entity owning 100 percent of the land is a nonprofit entity
  807  and the land is used, under a ground lease or other contractual
  808  arrangement, by an educational institution that owns the
  809  buildings and other improvements to the real property, is a
  810  nonprofit entity under s. 501(c)(3) of the Internal Revenue
  811  Code, and provides education limited to students in
  812  prekindergarten through grade 8. Land, buildings, and other
  813  improvements to real property used exclusively for educational
  814  purposes are deemed owned by an educational institution if the
  815  educational institution that currently uses the land, buildings,
  816  and other improvements for educational purposes received the
  817  exemption under this section on the same property in any 10
  818  consecutive prior years, or, is an educational institution
  819  described in s. 212.0602, and, under a lease, the educational
  820  institution is responsible for any taxes owed and for ongoing
  821  maintenance and operational expenses for the land, buildings,
  822  and other improvements. For such leasehold properties, the
  823  educational institution shall receive the full benefit of the
  824  exemption. The owner of the property shall disclose to the
  825  educational institution the full amount of the benefit derived
  826  from the exemption and the method for ensuring that the
  827  educational institution receives the benefit. Notwithstanding
  828  ss. 196.195 and 196.196, property owned by a house of public
  829  worship and used by an educational institution for educational
  830  purposes limited to students in preschool through grade 8 shall
  831  be exempt from ad valorem taxes. If legal title to property is
  832  held by a governmental agency that leases the property to a
  833  lessee, the property shall be deemed to be owned by the
  834  governmental agency and used exclusively for educational
  835  purposes if the governmental agency continues to use such
  836  property exclusively for educational purposes pursuant to a
  837  sublease or other contractual agreement with that lessee. If the
  838  title to land is held by the trustee of an irrevocable inter
  839  vivos trust and if the trust grantor owns 100 percent of the
  840  entity that owns an educational institution that is using the
  841  land exclusively for educational purposes, the land is deemed to
  842  be property owned by the educational institution for purposes of
  843  this exemption. Property owned by an educational institution
  844  shall be deemed to be used for an educational purpose if the
  845  institution has taken affirmative steps to prepare the property
  846  for educational use. The term “affirmative steps” means
  847  environmental or land use permitting activities, creation of
  848  architectural plans or schematic drawings, land clearing or site
  849  preparation, construction or renovation activities, or other
  850  similar activities that demonstrate commitment of the property
  851  to an educational use.
  852         Section 13. Section 197.319, Florida Statutes, is amended
  853  to read:
  854         197.319 Refund of taxes for residential improvements
  855  rendered uninhabitable by a catastrophic event.—
  856         (1) As used in this section, the term:
  857         (a) “Catastrophic event” means an event of misfortune or
  858  calamity that renders one or more residential improvements
  859  uninhabitable. The term It does not include an event caused,
  860  directly or indirectly, by the property owner with the intent to
  861  damage or destroy the residential improvement.
  862         (b) “Catastrophic event refund” means the product arrived
  863  at by multiplying the damage differential by the amount of
  864  timely paid taxes that were initially levied in the year in
  865  which the catastrophic event occurred.
  866         (c) “Damage differential” means the product arrived at by
  867  multiplying the percent change in value by a ratio, the
  868  numerator of which is the number of days the residential
  869  improvement was rendered uninhabitable in the year in which the
  870  catastrophic event occurred, and the denominator of which is
  871  365.
  872         (d) “Percent change in value” means the difference between
  873  the a residential parcel’s just value of a residential parcel as
  874  of January 1 of the year in which the catastrophic event
  875  occurred and its postcatastrophic event just value, expressed as
  876  a percentage of the parcel’s just value as of January 1 of the
  877  year in which the catastrophic event occurred.
  878         (e) “Postcatastrophic event just value” means the just
  879  value of the residential parcel on January 1 of the year in
  880  which a catastrophic event occurred, adjusted by subtracting
  881  reduced to reflect the just value of the residential improvement
  882  on January 1 of the year in which a catastrophic event occurred
  883  of the residential parcel after the catastrophic event that
  884  rendered the residential improvement thereon uninhabitable and
  885  before any subsequent repairs. For purposes of this paragraph, a
  886  residential improvement that is uninhabitable has no value
  887  attached to it. The catastrophic event refund is determined only
  888  for purposes of calculating tax refunds for the year or years in
  889  which the residential improvement is uninhabitable as a result
  890  of the catastrophic event and does not determine a parcel’s just
  891  value as of January 1 each year.
  892         (f) “Residential improvement” means a residential dwelling
  893  or house on real estate used and owned as a homestead as defined
  894  in s. 196.012(13) or as nonhomestead residential property as
  895  defined in s. 193.1554(1). A residential improvement does not
  896  include a structure that is not essential to the use and
  897  occupancy of the residential dwelling or house, including, but
  898  not limited to, a detached utility building, detached carport,
  899  detached garage, bulkhead, fence, or swimming pool, and does not
  900  include land.
  901         (g) “Uninhabitable” means the loss of use and occupancy of
  902  a residential improvement for the purpose for which it was
  903  constructed resulting from damage to or destruction of, or from
  904  a condition that compromises the structural integrity of, the
  905  residential improvement which was caused by a catastrophic
  906  event, as evidenced by documentation, including, but not limited
  907  to, utility bills, insurance information, contractors’
  908  statements, building permit applications, or building inspection
  909  certificates of occupancy.
  910         (2) If a residential improvement is rendered uninhabitable
  911  for at least 30 days due to a catastrophic event, taxes
  912  originally levied and paid for the year in which the
  913  catastrophic event occurred may be refunded in the following
  914  manner:
  915         (a) The property owner must file an application for refund
  916  with the property appraiser on a form prescribed by the
  917  department and furnished by the property appraiser:
  918         1. If the residential improvement is restored to a
  919  habitable condition before December 1 of the year in which the
  920  catastrophic event occurred, no sooner than 30 days after the
  921  residential improvement that was rendered uninhabitable has been
  922  restored to a habitable condition; or
  923         2. no later than March 1 of the year immediately following
  924  the catastrophic event. The property appraiser may allow
  925  applications to be filed electronically.
  926  
  927  The application for refund must be made on a form prescribed by
  928  the department and furnished by the property appraiser. The
  929  property appraiser may request supporting documentation be
  930  submitted along with the application, including, but not limited
  931  to, utility bills, insurance information, contractors’
  932  statements, building permit applications, or building inspection
  933  certificates of occupancy, for purposes of determining
  934  conditions of uninhabitability and subsequent habitability
  935  following any repairs.
  936         (b) The application for refund must describe the
  937  catastrophic event and identify the residential parcel upon
  938  which the residential improvement was rendered uninhabitable by
  939  a catastrophic event, the date on which the catastrophic event
  940  occurred, and the number of days the residential improvement was
  941  uninhabitable during the calendar year in which the catastrophic
  942  event occurred. For purposes of determining uninhabitability,
  943  the application must be accompanied by supporting documentation,
  944  including, but not limited to, utility bills, insurance
  945  information, contractors’ statements, building permit
  946  applications, or building inspection certificates of occupancy.
  947         (c) The application for refund must be verified under oath
  948  and is subject to penalty of perjury.
  949         (d) Upon receipt of an application for refund, The property
  950  appraiser shall review must investigate the statements contained
  951  in the application and to determine if the applicant is entitled
  952  to a refund of taxes. No later than April 1 of the year
  953  following the date on which the catastrophic event occurred, the
  954  property appraiser must:
  955         1.Notify the applicant if the property appraiser
  956  determines that the applicant is not entitled to a refund. If
  957  the property appraiser determines that the applicant is not
  958  entitled to a refund, the applicant may file a petition with the
  959  value adjustment board, pursuant to s. 194.011(3), requesting
  960  that the refund be granted. The petition must be filed with the
  961  value adjustment board on or before the 30th day following the
  962  issuance of the notice by the property appraiser.
  963         2.(e)If the property appraiser determines that the
  964  applicant is entitled to a refund, the property appraiser must
  965  Issue an official written statement to the tax collector and the
  966  applicant within 30 days after the determination, but no later
  967  than by April 1 of the year following the date on which the
  968  catastrophic event occurred, if the property appraiser
  969  determines that the applicant is entitled to a refund. The
  970  statement must provide, that provides:
  971         a.1. The just value of the residential improvement as
  972  determined by the property appraiser on January 1 of the year in
  973  which the catastrophic event for which the applicant is claiming
  974  a refund occurred.
  975         b.2. The number of days during the calendar year during
  976  which the residential improvement was uninhabitable.
  977         c.3. The postcatastrophic event just value of the
  978  residential parcel as determined by the property appraiser.
  979         d.4. The percent change in value applicable to the
  980  residential parcel.
  981         (3) Upon receipt of the written statement from the property
  982  appraiser, the tax collector shall calculate the damage
  983  differential pursuant to this section.
  984         (a)If the property taxes for the year in which the
  985  catastrophic event occurred have been paid, the tax collector
  986  must and process a refund in an amount equal to the catastrophic
  987  event refund.
  988         (b)If the property taxes for the year in which the
  989  catastrophic event occurred have not been paid, the tax
  990  collector must process a refund in an amount equal to the
  991  catastrophic event refund only upon receipt of timely payment of
  992  the property taxes for the year in which the catastrophic event
  993  occurred.
  994         (4) Any person who is qualified to have his or her property
  995  taxes refunded under this section subsection (2) but fails to
  996  file an application by March 1 of the year immediately following
  997  the year in which the catastrophic event occurred may file an
  998  application for refund under this section subsection and may
  999  file a petition with the value adjustment board, pursuant to s.
 1000  194.011(3), requesting that a refund under this section
 1001  subsection be granted. Such petition may be filed at any time
 1002  during the taxable year on or before the 25th day following the
 1003  mailing of the notice of proposed property taxes and non-ad
 1004  valorem assessments by the property appraiser as provided in s.
 1005  194.011(1). Upon reviewing the petition, if the person is
 1006  qualified to receive the refund under this section subsection
 1007  and demonstrates particular extenuating circumstances determined
 1008  by the property appraiser or the value adjustment board to
 1009  warrant granting a late application for refund, the property
 1010  appraiser or the value adjustment board may grant a refund.
 1011         (5) By September 1 of each year, the tax collector shall
 1012  notify:
 1013         (a) The department of the total reduction in taxes for all
 1014  properties that qualified for a refund pursuant to this section
 1015  for the year.
 1016         (b) The governing board of each affected local government
 1017  of the reduction in such local government’s taxes that occurred
 1018  pursuant to this section.
 1019         (6)For purposes of this section, a residential improvement
 1020  that is uninhabitable has no value.
 1021         (7)The catastrophic event refund is determined only for
 1022  purposes of calculating tax refunds for the year in which the
 1023  residential improvement is uninhabitable as a result of the
 1024  catastrophic event and does not determine a parcel’s just value
 1025  as of January 1 any subsequent year.
 1026         (8)(6) This section does not affect the requirements of s.
 1027  197.333.
 1028         Section 14. The amendments made by this act to s. 197.319,
 1029  Florida Statutes, first apply to the 2024 tax roll.
 1030         Section 15. Subsection (2) of section 199.145, Florida
 1031  Statutes, is amended to read:
 1032         199.145 Corrective mortgages; assignments; assumptions;
 1033  refinancing.—
 1034         (2)(a) No additional nonrecurring tax shall be due upon the
 1035  assignment by the obligee of a note, bond, or other obligation
 1036  for the payment of money upon which a nonrecurring tax has
 1037  previously been paid.
 1038         (b)A note or mortgage for a federal small business loan
 1039  program transaction pursuant to 15 U.S.C. ss. 695-697g, also
 1040  known as a 504 loan, which specifies the Small Business
 1041  Administration as the obligee or mortgagee and increases the
 1042  principal balance of a note or mortgage which is part of an
 1043  interim loan for purposes of debenture guarantee funding upon
 1044  which nonrecurring tax has previously been paid, is subject to
 1045  additional tax only on the increase above the current principal
 1046  balance. The obligor and mortgagor must be the same as on the
 1047  prior note or mortgage and there may not be new or additional
 1048  obligors or mortgagors. The prior note or the book and page
 1049  number of the recorded interim mortgage must be referenced in
 1050  the Small Business Administration note or mortgage.
 1051         Section 16. Subsection (3) of section 201.08, Florida
 1052  Statutes, is amended to read:
 1053         201.08 Tax on promissory or nonnegotiable notes, written
 1054  obligations to pay money, or assignments of wages or other
 1055  compensation; exception.—
 1056         (3)(a) No tax shall be required on promissory notes
 1057  executed for students to receive financial aid from federal or
 1058  state educational assistance programs, from loans guaranteed by
 1059  the Federal Government or the state when federal regulations
 1060  prohibit the assessment of such taxes against the borrower, or
 1061  for any financial aid program administered by a state university
 1062  or community college, and the holders of such promissory notes
 1063  shall not lose any rights incident to the payment of such tax.
 1064         (b)A note or mortgage for a federal small business loan
 1065  program transaction pursuant to 15 U.S.C. ss. 695-697g, also
 1066  known as a 504 loan, which specifies the Small Business
 1067  Administration as the obligee or mortgagee and increases the
 1068  principal balance of a note or mortgage which is part of an
 1069  interim loan for purposes of debenture guarantee funding upon
 1070  which documentary stamp tax has previously been paid, is subject
 1071  to additional tax only on the increase above the current
 1072  principal balance. The obligor and mortgagor must be the same as
 1073  on the prior note or mortgage and there may not be new or
 1074  additional obligors or mortgagors. The prior note or the book
 1075  and page number of the recorded interim mortgage must be
 1076  referenced in the Small Business Administration note or
 1077  mortgage.
 1078         Section 17. Subsections (1) and (5) of section 202.19,
 1079  Florida Statutes, are amended, and paragraph (d) is added to
 1080  subsection (2) of that section, to read:
 1081         202.19 Authorization to impose local communications
 1082  services tax.—
 1083         (1) The governing authority of each county and municipality
 1084  may, by ordinance, levy a local discretionary communications
 1085  services tax as provided in this section.
 1086         (2)
 1087         (d)The local communications services tax rate in effect on
 1088  January 1, 2023, may not be increased before January 1, 2026.
 1089         (5) In addition to the communications services taxes
 1090  authorized by subsection (1), a discretionary sales surtax that
 1091  a county or school board has levied under s. 212.055 is imposed
 1092  as a local communications services tax under this section, and
 1093  the rate shall be determined in accordance with s. 202.20(3).
 1094  However, any increase to the discretionary sales surtax levied
 1095  under s. 212.055 on or after January 1, 2023, may not be added
 1096  to the local communications services tax under this section
 1097  before January 1, 2026.
 1098         (a) Except as otherwise provided in this subsection, each
 1099  such tax rate shall be applied, in addition to the other tax
 1100  rates applied under this chapter, to communications services
 1101  subject to tax under s. 202.12 which:
 1102         1. Originate or terminate in this state; and
 1103         2. Are charged to a service address in the county.
 1104         (b) With respect to private communications services, the
 1105  tax shall be on the sales price of such services provided within
 1106  the county, which shall be determined in accordance with the
 1107  following provisions:
 1108         1. Any charge with respect to a channel termination point
 1109  located within such county;
 1110         2. Any charge for the use of a channel between two channel
 1111  termination points located in such county; and
 1112         3. Where channel termination points are located both within
 1113  and outside of such county:
 1114         a. If any segment between two such channel termination
 1115  points is separately billed, 50 percent of such charge; and
 1116         b. If any segment of the circuit is not separately billed,
 1117  an amount equal to the total charge for such circuit multiplied
 1118  by a fraction, the numerator of which is the number of channel
 1119  termination points within such county and the denominator of
 1120  which is the total number of channel termination points of the
 1121  circuit.
 1122         Section 18. Subsections (3) and (8) of section 206.9952,
 1123  Florida Statutes, are amended to read:
 1124         206.9952 Application for license as a natural gas fuel
 1125  retailer.—
 1126         (3)(a) Any person who acts as a natural gas retailer and
 1127  does not hold a valid natural gas fuel retailer license shall
 1128  pay a penalty of $200 for each month of operation without a
 1129  license. This paragraph expires December 31, 2025 2023.
 1130         (b) Effective January 1, 2026 2024, any person who acts as
 1131  a natural gas fuel retailer and does not hold a valid natural
 1132  gas fuel retailer license shall pay a penalty of 25 percent of
 1133  the tax assessed on the total purchases made during the
 1134  unlicensed period.
 1135         (8) With the exception of a state or federal agency or a
 1136  political subdivision licensed under this chapter, each person,
 1137  as defined in this part, who operates as a natural gas fuel
 1138  retailer shall report monthly to the department and pay a tax on
 1139  all natural gas fuel purchases beginning January 1, 2026 2024.
 1140         Section 19. Subsection (2) of section 206.9955, Florida
 1141  Statutes, is amended to read:
 1142         206.9955 Levy of natural gas fuel tax.—
 1143         (2) Effective January 1, 2026 2024, the following taxes
 1144  shall be imposed:
 1145         (a) An excise tax of 4 cents upon each motor fuel
 1146  equivalent gallon of natural gas fuel.
 1147         (b) An additional tax of 1 cent upon each motor fuel
 1148  equivalent gallon of natural gas fuel, which is designated as
 1149  the “ninth-cent fuel tax.”
 1150         (c) An additional tax of 1 cent on each motor fuel
 1151  equivalent gallon of natural gas fuel by each county, which is
 1152  designated as the “local option fuel tax.”
 1153         (d) An additional tax on each motor fuel equivalent gallon
 1154  of natural gas fuel, which is designated as the “State
 1155  Comprehensive Enhanced Transportation System Tax,” at a rate
 1156  determined pursuant to this paragraph. Before January 1, 2026
 1157  2024, and each year thereafter, the department shall determine
 1158  the tax rate applicable to the sale of natural gas fuel for the
 1159  following 12-month period beginning January 1, rounded to the
 1160  nearest tenth of a cent, by adjusting the tax rate of 5.8 cents
 1161  per gallon by the percentage change in the average of the
 1162  Consumer Price Index issued by the United States Department of
 1163  Labor for the most recent 12-month period ending September 30,
 1164  compared to the base year average, which is the average for the
 1165  12-month period ending September 30, 2013.
 1166         (e)1. An additional tax is imposed on each motor fuel
 1167  equivalent gallon of natural gas fuel for the privilege of
 1168  selling natural gas fuel. Before January 1, 2026 2024, and each
 1169  year thereafter, the department shall determine the tax rate
 1170  applicable to the sale of natural gas fuel, rounded to the
 1171  nearest tenth of a cent, for the following 12-month period
 1172  beginning January 1, by adjusting the tax rate of 9.2 cents per
 1173  gallon by the percentage change in the average of the Consumer
 1174  Price Index issued by the United States Department of Labor for
 1175  the most recent 12-month period ending September 30, compared to
 1176  the base year average, which is the average for the 12-month
 1177  period ending September 30, 2013.
 1178         2. The department is authorized to adopt rules and publish
 1179  forms to administer this paragraph.
 1180         Section 20. Subsection (1) of section 206.996, Florida
 1181  Statutes, is amended to read:
 1182         206.996 Monthly reports by natural gas fuel retailers;
 1183  deductions.—
 1184         (1) For the purpose of determining the amount of taxes
 1185  imposed by s. 206.9955, each natural gas fuel retailer shall
 1186  file beginning with February 2026 2024, and each month
 1187  thereafter, no later than the 20th day of each month, monthly
 1188  reports electronically with the department showing information
 1189  on inventory, purchases, nontaxable disposals, taxable uses, and
 1190  taxable sales in gallons of natural gas fuel for the preceding
 1191  month. However, if the 20th day of the month falls on a
 1192  Saturday, Sunday, or federal or state legal holiday, a return
 1193  must be accepted if it is electronically filed on the next
 1194  succeeding business day. The reports must include, or be
 1195  verified by, a written declaration stating that such report is
 1196  made under the penalties of perjury. The natural gas fuel
 1197  retailer shall deduct from the amount of taxes shown by the
 1198  report to be payable an amount equivalent to 0.67 percent of the
 1199  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
 1200  which deduction is allowed to the natural gas fuel retailer to
 1201  compensate it for services rendered and expenses incurred in
 1202  complying with the requirements of this part. This allowance is
 1203  not deductible unless payment of applicable taxes is made on or
 1204  before the 20th day of the month. This subsection may not be
 1205  construed as authorizing a deduction from the constitutional
 1206  fuel tax or the fuel sales tax.
 1207         Section 21. Paragraph (d) of subsection (2) of section
 1208  212.0306, Florida Statutes, is amended to read:
 1209         212.0306 Local option food and beverage tax; procedure for
 1210  levying; authorized uses; administration.—
 1211         (2)
 1212         (d) Sales in cities or towns presently imposing a municipal
 1213  resort tax as authorized by chapter 67-930, Laws of Florida, are
 1214  exempt from the taxes authorized by subsection (1); however, the
 1215  tax authorized by paragraph (1)(b) may be levied in such city or
 1216  town if the governing authority of the city or town adopts an
 1217  ordinance that is subsequently approved by a majority of the
 1218  registered electors in such city or town at a referendum held at
 1219  a general election as defined in s. 97.021. Any tax levied in a
 1220  city or town pursuant to this paragraph takes effect on the
 1221  first day of January following the general election in which the
 1222  ordinance was approved. A referendum to reenact an expiring tax
 1223  authorized under this paragraph must be held at a general
 1224  election occurring within the 48-month period immediately
 1225  preceding the effective date of the reenacted tax, and the
 1226  referendum may appear on the ballot only once within the 48
 1227  month period.
 1228         Section 22. Effective December 1, 2023, paragraphs (c) and
 1229  (d) of subsection (1) of section 212.031, Florida Statutes, are
 1230  amended to read:
 1231         212.031 Tax on rental or license fee for use of real
 1232  property.—
 1233         (1)
 1234         (c) For the exercise of such privilege, a tax is levied at
 1235  the rate of 4.5 5.5 percent of and on the total rent or license
 1236  fee charged for such real property by the person charging or
 1237  collecting the rental or license fee. The total rent or license
 1238  fee charged for such real property shall include payments for
 1239  the granting of a privilege to use or occupy real property for
 1240  any purpose and shall include base rent, percentage rents, or
 1241  similar charges. Such charges shall be included in the total
 1242  rent or license fee subject to tax under this section whether or
 1243  not they can be attributed to the ability of the lessor’s or
 1244  licensor’s property as used or operated to attract customers.
 1245  Payments for intrinsically valuable personal property such as
 1246  franchises, trademarks, service marks, logos, or patents are not
 1247  subject to tax under this section. In the case of a contractual
 1248  arrangement that provides for both payments taxable as total
 1249  rent or license fee and payments not subject to tax, the tax
 1250  shall be based on a reasonable allocation of such payments and
 1251  shall not apply to that portion which is for the nontaxable
 1252  payments.
 1253         (d) If the rental or license fee of any such real property
 1254  is paid by way of property, goods, wares, merchandise, services,
 1255  or other thing of value, the tax shall be at the rate of 4.5 5.5
 1256  percent of the value of the property, goods, wares, merchandise,
 1257  services, or other thing of value.
 1258         Section 23. Subsection (10) of section 212.055, Florida
 1259  Statutes, is amended to read:
 1260         212.055 Discretionary sales surtaxes; legislative intent;
 1261  authorization and use of proceeds.—It is the legislative intent
 1262  that any authorization for imposition of a discretionary sales
 1263  surtax shall be published in the Florida Statutes as a
 1264  subsection of this section, irrespective of the duration of the
 1265  levy. Each enactment shall specify the types of counties
 1266  authorized to levy; the rate or rates which may be imposed; the
 1267  maximum length of time the surtax may be imposed, if any; the
 1268  procedure which must be followed to secure voter approval, if
 1269  required; the purpose for which the proceeds may be expended;
 1270  and such other requirements as the Legislature may provide.
 1271  Taxable transactions and administrative procedures shall be as
 1272  provided in s. 212.054.
 1273         (10) DATES FOR REFERENDA.—A referendum to adopt, or amend,
 1274  or reenact a local government discretionary sales surtax under
 1275  this section must be held at a general election as defined in s.
 1276  97.021. A referendum to reenact an expiring surtax must be held
 1277  at a general election occurring within the 48-month period
 1278  immediately preceding the effective date of the reenacted
 1279  surtax. Such a referendum may appear on the ballot only once
 1280  within the 48-month period.
 1281         Section 24. Paragraph (a) of subsection (5) of section
 1282  212.08, Florida Statutes, as amended by chapter 2023-17, Laws of
 1283  Florida, is amended, paragraph (w) is added to subsection (5),
 1284  and paragraphs (qqq) through (uuu) are added to subsection (7)
 1285  of that section, to read:
 1286         212.08 Sales, rental, use, consumption, distribution, and
 1287  storage tax; specified exemptions.—The sale at retail, the
 1288  rental, the use, the consumption, the distribution, and the
 1289  storage to be used or consumed in this state of the following
 1290  are hereby specifically exempt from the tax imposed by this
 1291  chapter.
 1292         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1293         (a) Items in agricultural use and certain nets.—There are
 1294  exempt from the tax imposed by this chapter nets designed and
 1295  used exclusively by commercial fisheries; disinfectants,
 1296  fertilizers, insecticides, pesticides, herbicides, fungicides,
 1297  and weed killers used for application on crops or groves,
 1298  including commercial nurseries and home vegetable gardens, used
 1299  in dairy barns or on poultry farms for the purpose of protecting
 1300  poultry or livestock, or used directly on poultry or livestock;
 1301  animal health products that are administered to, applied to, or
 1302  consumed by livestock or poultry to alleviate pain or cure or
 1303  prevent sickness, disease, or suffering, including, but not
 1304  limited to, antiseptics, absorbent cotton, gauze for bandages,
 1305  lotions, vaccines, vitamins, and worm remedies; aquaculture
 1306  health products that are used by aquaculture producers, as
 1307  defined in s. 597.0015, to prevent or treat fungi, bacteria, and
 1308  parasitic diseases; portable containers or movable receptacles
 1309  in which portable containers are placed, used for processing
 1310  farm products; field and garden seeds, including flower seeds;
 1311  nursery stock, seedlings, cuttings, or other propagative
 1312  material purchased for growing stock; seeds, seedlings,
 1313  cuttings, and plants used to produce food for human consumption;
 1314  cloth, plastic, and other similar materials used for shade,
 1315  mulch, or protection from frost or insects on a farm; hog wire
 1316  and barbed wire fencing, including gates and materials used to
 1317  construct or repair such fencing, used in agricultural
 1318  production on lands classified as agricultural lands under s.
 1319  193.461; materials used to construct or repair permanent or
 1320  temporary fencing used to contain, confine, or process cattle,
 1321  including gates and energized fencing systems, used in
 1322  agricultural operations on lands classified as agricultural
 1323  lands under s. 193.461; stakes used by a farmer to support
 1324  plants during agricultural production; generators used on
 1325  poultry farms; and liquefied petroleum gas or other fuel used to
 1326  heat a structure in which started pullets or broilers are
 1327  raised; however, such exemption is not allowed unless the
 1328  purchaser or lessee signs a certificate stating that the item to
 1329  be exempted is for the exclusive use designated herein. Also
 1330  exempt are cellophane wrappers, glue for tin and glass
 1331  (apiarists), mailing cases for honey, shipping cases, window
 1332  cartons, and baling wire and twine used for baling hay, when
 1333  used by a farmer to contain, produce, or process an agricultural
 1334  commodity.
 1335         (w)Renewable natural gas machinery and equipment.
 1336         1.As used in this paragraph, the term “renewable natural
 1337  gas” means anaerobically generated biogas, landfill gas, or
 1338  wastewater treatment gas refined to a methane content of 90
 1339  percent or greater, which may be used as transportation fuel or
 1340  for electric generation or is of a quality capable of being
 1341  injected into a natural gas pipeline. For purposes of this
 1342  paragraph, any reference to natural gas includes renewable
 1343  natural gas.
 1344         2.The purchase of machinery and equipment that is
 1345  primarily used in the production, storage, transportation,
 1346  compression, or blending of renewable natural gas and that is
 1347  used at a fixed location is exempt from the tax imposed by this
 1348  chapter.
 1349         3.Purchasers of machinery and equipment qualifying for the
 1350  exemption provided in this paragraph must furnish the vendor
 1351  with an affidavit stating that the item or items to be exempted
 1352  are for the use designated herein. Purchasers with self-accrual
 1353  authority pursuant to s. 212.183 are not required to provide
 1354  this affidavit, but shall maintain all documentation necessary
 1355  to prove the exempt status of purchases.
 1356         4.A person furnishing a false affidavit to the vendor for
 1357  the purpose of evading payment of the tax imposed under this
 1358  chapter is subject to the penalty set forth in s. 212.085 and as
 1359  otherwise provided by law.
 1360         5.The department may adopt rules to administer this
 1361  paragraph.
 1362         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1363  entity by this chapter do not inure to any transaction that is
 1364  otherwise taxable under this chapter when payment is made by a
 1365  representative or employee of the entity by any means,
 1366  including, but not limited to, cash, check, or credit card, even
 1367  when that representative or employee is subsequently reimbursed
 1368  by the entity. In addition, exemptions provided to any entity by
 1369  this subsection do not inure to any transaction that is
 1370  otherwise taxable under this chapter unless the entity has
 1371  obtained a sales tax exemption certificate from the department
 1372  or the entity obtains or provides other documentation as
 1373  required by the department. Eligible purchases or leases made
 1374  with such a certificate must be in strict compliance with this
 1375  subsection and departmental rules, and any person who makes an
 1376  exempt purchase with a certificate that is not in strict
 1377  compliance with this subsection and the rules is liable for and
 1378  shall pay the tax. The department may adopt rules to administer
 1379  this subsection.
 1380         (qqq)Baby and toddler products.—Also exempt from the tax
 1381  imposed by this chapter are:
 1382         1.Baby cribs, including baby playpens and baby play yards;
 1383         2.Baby strollers;
 1384         3.Baby safety gates;
 1385         4.Baby monitors;
 1386         5.Child safety cabinet locks and latches and electrical
 1387  socket covers;
 1388         6.Bicycle child carrier seats and trailers designed for
 1389  carrying young children, including any adaptors and accessories
 1390  for these seats and trailers;
 1391         7.Baby exercisers, jumpers, bouncer seats, and swings;
 1392         8.Breast pumps, bottle sterilizers, baby bottles and
 1393  nipples, pacifiers, and teething rings;
 1394         9.Baby wipes;
 1395         10.Changing tables and changing pads;
 1396         11.Children’s diapers, including single-use diapers,
 1397  reusable diapers, and reusable diaper inserts; and
 1398         12.Baby and toddler clothing, apparel, and shoes,
 1399  primarily intended for and marketed for children age 5 or
 1400  younger. Baby and toddler clothing size 5T and smaller and baby
 1401  and toddler shoes size 13T and smaller are presumed to be
 1402  primarily intended for and marketed for children age 5 or
 1403  younger.
 1404         (rrr)Diapers and incontinence products.—The sale for human
 1405  use of diapers, incontinence undergarments, incontinence pads,
 1406  or incontinence liners is exempt from the tax imposed by this
 1407  chapter.
 1408         (sss)Oral hygiene products.
 1409         1.Also exempt from the tax imposed by this chapter are
 1410  oral hygiene products.
 1411         2.As used in this paragraph, the term “oral hygiene
 1412  products” means electric and manual toothbrushes, toothpaste,
 1413  dental floss, dental picks, oral irrigators, and mouthwash.
 1414         (ttt)Firearm safety devices.—The sale of the following are
 1415  exempt from the tax imposed by this chapter:
 1416         1.A firearm safe, firearm lockbox, firearm case, or other
 1417  device that is designed to be used to store a firearm and that
 1418  is designed to be unlocked only by means of a key, a
 1419  combination, or other similar means.
 1420         2.A firearm trigger lock or firearm cable lock that, when
 1421  installed on a firearm, is designed to prevent the firearm from
 1422  being operated without first deactivating the device and that is
 1423  designed to be unlocked only by means of a key, a combination,
 1424  or other similar means.
 1425         (uuu)Small private investigative agencies.
 1426         1.As used in this paragraph, the term:
 1427         a.“Private investigation services” has the same meaning as
 1428  “private investigation,” as defined in s. 493.6101(17).
 1429         b.“Small private investigative agency” means a private
 1430  investigator licensed under s. 493.6201 which:
 1431         (I)Employs three or fewer full-time or part-time
 1432  employees, including those performing services pursuant to an
 1433  employee leasing arrangement as defined in s. 468.520(4), in
 1434  total; and
 1435         (II)During the previous calendar year, performed private
 1436  investigation services otherwise taxable under this chapter in
 1437  which the charges for the services performed were less than
 1438  $150,000 for all its businesses related through common
 1439  ownership.
 1440         2.The sale of private investigation services by a small
 1441  private investigative agency to a client is exempt from the tax
 1442  imposed by this chapter.
 1443         3.The exemption provided by this paragraph may not apply
 1444  in the first calendar year a small private investigative agency
 1445  conducts sales of private investigation services taxable under
 1446  this chapter.
 1447         Section 25. Paragraph (d) of subsection (6) of section
 1448  212.20, Florida Statutes, is amended to read:
 1449         212.20 Funds collected, disposition; additional powers of
 1450  department; operational expense; refund of taxes adjudicated
 1451  unconstitutionally collected.—
 1452         (6) Distribution of all proceeds under this chapter and ss.
 1453  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1454         (d) The proceeds of all other taxes and fees imposed
 1455  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1456  and (2)(b) shall be distributed as follows:
 1457         1. In any fiscal year, the greater of $500 million, minus
 1458  an amount equal to 4.6 percent of the proceeds of the taxes
 1459  collected pursuant to chapter 201, or 5.2 percent of all other
 1460  taxes and fees imposed pursuant to this chapter or remitted
 1461  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 1462  monthly installments into the General Revenue Fund.
 1463         2. After the distribution under subparagraph 1., 8.9744
 1464  percent of the amount remitted by a sales tax dealer located
 1465  within a participating county pursuant to s. 218.61 shall be
 1466  transferred into the Local Government Half-cent Sales Tax
 1467  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 1468  transferred shall be reduced by 0.1 percent, and the department
 1469  shall distribute this amount to the Public Employees Relations
 1470  Commission Trust Fund less $5,000 each month, which shall be
 1471  added to the amount calculated in subparagraph 3. and
 1472  distributed accordingly.
 1473         3. After the distribution under subparagraphs 1. and 2.,
 1474  0.0966 percent shall be transferred to the Local Government
 1475  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 1476  to s. 218.65.
 1477         4. After the distributions under subparagraphs 1., 2., and
 1478  3., 2.0810 percent of the available proceeds shall be
 1479  transferred monthly to the Revenue Sharing Trust Fund for
 1480  Counties pursuant to s. 218.215.
 1481         5. After the distributions under subparagraphs 1., 2., and
 1482  3., 1.3653 percent of the available proceeds shall be
 1483  transferred monthly to the Revenue Sharing Trust Fund for
 1484  Municipalities pursuant to s. 218.215. If the total revenue to
 1485  be distributed pursuant to this subparagraph is at least as
 1486  great as the amount due from the Revenue Sharing Trust Fund for
 1487  Municipalities and the former Municipal Financial Assistance
 1488  Trust Fund in state fiscal year 1999-2000, no municipality shall
 1489  receive less than the amount due from the Revenue Sharing Trust
 1490  Fund for Municipalities and the former Municipal Financial
 1491  Assistance Trust Fund in state fiscal year 1999-2000. If the
 1492  total proceeds to be distributed are less than the amount
 1493  received in combination from the Revenue Sharing Trust Fund for
 1494  Municipalities and the former Municipal Financial Assistance
 1495  Trust Fund in state fiscal year 1999-2000, each municipality
 1496  shall receive an amount proportionate to the amount it was due
 1497  in state fiscal year 1999-2000.
 1498         6. Of the remaining proceeds:
 1499         a. In each fiscal year, the sum of $29,915,500 shall be
 1500  divided into as many equal parts as there are counties in the
 1501  state, and one part shall be distributed to each county. The
 1502  distribution among the several counties must begin each fiscal
 1503  year on or before January 5th and continue monthly for a total
 1504  of 4 months. If a local or special law required that any moneys
 1505  accruing to a county in fiscal year 1999-2000 under the then
 1506  existing provisions of s. 550.135 be paid directly to the
 1507  district school board, special district, or a municipal
 1508  government, such payment must continue until the local or
 1509  special law is amended or repealed. The state covenants with
 1510  holders of bonds or other instruments of indebtedness issued by
 1511  local governments, special districts, or district school boards
 1512  before July 1, 2000, that it is not the intent of this
 1513  subparagraph to adversely affect the rights of those holders or
 1514  relieve local governments, special districts, or district school
 1515  boards of the duty to meet their obligations as a result of
 1516  previous pledges or assignments or trusts entered into which
 1517  obligated funds received from the distribution to county
 1518  governments under then-existing s. 550.135. This distribution
 1519  specifically is in lieu of funds distributed under s. 550.135
 1520  before July 1, 2000.
 1521         b. The department shall distribute $166,667 monthly to each
 1522  applicant certified as a facility for a new or retained
 1523  professional sports franchise pursuant to s. 288.1162. Up to
 1524  $41,667 shall be distributed monthly by the department to each
 1525  certified applicant as defined in s. 288.11621 for a facility
 1526  for a spring training franchise. However, not more than $416,670
 1527  may be distributed monthly in the aggregate to all certified
 1528  applicants for facilities for spring training franchises.
 1529  Distributions begin 60 days after such certification and
 1530  continue for not more than 30 years, except as otherwise
 1531  provided in s. 288.11621. A certified applicant identified in
 1532  this sub-subparagraph may not receive more in distributions than
 1533  expended by the applicant for the public purposes provided in s.
 1534  288.1162(5) or s. 288.11621(3).
 1535         c. Beginning 30 days after notice by the Department of
 1536  Economic Opportunity to the Department of Revenue that an
 1537  applicant has been certified as the professional golf hall of
 1538  fame pursuant to s. 288.1168 and is open to the public, $166,667
 1539  shall be distributed monthly, for up to 300 months, to the
 1540  applicant.
 1541         d. Beginning 30 days after notice by the Department of
 1542  Economic Opportunity to the Department of Revenue that the
 1543  applicant has been certified as the International Game Fish
 1544  Association World Center facility pursuant to s. 288.1169, and
 1545  the facility is open to the public, $83,333 shall be distributed
 1546  monthly, for up to 168 months, to the applicant. This
 1547  distribution is subject to reduction pursuant to s. 288.1169.
 1548         e. The department shall distribute up to $83,333 monthly to
 1549  each certified applicant as defined in s. 288.11631 for a
 1550  facility used by a single spring training franchise, or up to
 1551  $166,667 monthly to each certified applicant as defined in s.
 1552  288.11631 for a facility used by more than one spring training
 1553  franchise. Monthly distributions begin 60 days after such
 1554  certification or July 1, 2016, whichever is later, and continue
 1555  for not more than 20 years to each certified applicant as
 1556  defined in s. 288.11631 for a facility used by a single spring
 1557  training franchise or not more than 25 years to each certified
 1558  applicant as defined in s. 288.11631 for a facility used by more
 1559  than one spring training franchise. A certified applicant
 1560  identified in this sub-subparagraph may not receive more in
 1561  distributions than expended by the applicant for the public
 1562  purposes provided in s. 288.11631(3).
 1563         f. The department shall distribute $15,333 monthly to the
 1564  State Transportation Trust Fund.
 1565         g.(I) On or before July 25, 2021, August 25, 2021, and
 1566  September 25, 2021, the department shall distribute $324,533,334
 1567  in each of those months to the Unemployment Compensation Trust
 1568  Fund, less an adjustment for refunds issued from the General
 1569  Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
 1570  distribution. The adjustments made by the department to the
 1571  total distributions shall be equal to the total refunds made
 1572  pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
 1573  subtracted from any single distribution exceeds the
 1574  distribution, the department may not make that distribution and
 1575  must subtract the remaining balance from the next distribution.
 1576         (II) Beginning July 2022, and on or before the 25th day of
 1577  each month, the department shall distribute $90 million monthly
 1578  to the Unemployment Compensation Trust Fund.
 1579         (III) If the ending balance of the Unemployment
 1580  Compensation Trust Fund exceeds $4,071,519,600 on the last day
 1581  of any month, as determined from United States Department of the
 1582  Treasury data, the Office of Economic and Demographic Research
 1583  shall certify to the department that the ending balance of the
 1584  trust fund exceeds such amount.
 1585         (IV) This sub-subparagraph is repealed, and the department
 1586  shall end monthly distributions under sub-sub-subparagraph (II),
 1587  on the date the department receives certification under sub-sub
 1588  subparagraph (III).
 1589         h. Beginning July 1, 2023, in each fiscal year, the
 1590  department shall distribute $27.5 million to the Florida
 1591  Agricultural Promotional Campaign Trust Fund under s. 571.26,
 1592  for further distribution in accordance with s. 571.265. This
 1593  sub-subparagraph is repealed June 30, 2025.
 1594         7. All other proceeds must remain in the General Revenue
 1595  Fund.
 1596         Section 26. Paragraph (o) of subsection (8) of section
 1597  213.053, Florida Statutes, is amended to read:
 1598         213.053 Confidentiality and information sharing.—
 1599         (8) Notwithstanding any other provision of this section,
 1600  the department may provide:
 1601         (o) Information relative to ss. 220.1845, 220.199, and
 1602  376.30781 to the Department of Environmental Protection in the
 1603  conduct of its official business.
 1604  
 1605  Disclosure of information under this subsection shall be
 1606  pursuant to a written agreement between the executive director
 1607  and the agency. Such agencies, governmental or nongovernmental,
 1608  shall be bound by the same requirements of confidentiality as
 1609  the Department of Revenue. Breach of confidentiality is a
 1610  misdemeanor of the first degree, punishable as provided by s.
 1611  775.082 or s. 775.083.
 1612         Section 27. Subsection (8) of section 220.02, Florida
 1613  Statutes, is amended to read:
 1614         220.02 Legislative intent.—
 1615         (8) It is the intent of the Legislature that credits
 1616  against either the corporate income tax or the franchise tax be
 1617  applied in the following order: those enumerated in s. 631.828,
 1618  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1619  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1620  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1621  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1622  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1623  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1624  those enumerated in s. 220.1876, those enumerated in s.
 1625  220.1877, those enumerated in s. 220.193, those enumerated in s.
 1626  288.9916, those enumerated in s. 220.1899, those enumerated in
 1627  s. 220.194, those enumerated in s. 220.196, those enumerated in
 1628  s. 220.198, and those enumerated in s. 220.1915, those
 1629  enumerated in s. 220.199, and those enumerated in s. 220.1991.
 1630         Section 28. Effective upon this act becoming a law,
 1631  paragraph (n) of subsection (1) and paragraph (c) of subsection
 1632  (2) of section 220.03, Florida Statutes, are amended to read:
 1633         220.03 Definitions.—
 1634         (1) SPECIFIC TERMS.—When used in this code, and when not
 1635  otherwise distinctly expressed or manifestly incompatible with
 1636  the intent thereof, the following terms shall have the following
 1637  meanings:
 1638         (n) “Internal Revenue Code” means the United States
 1639  Internal Revenue Code of 1986, as amended and in effect on
 1640  January 1, 2023 2022, except as provided in subsection (3).
 1641         (2) DEFINITIONAL RULES.—When used in this code and neither
 1642  otherwise distinctly expressed nor manifestly incompatible with
 1643  the intent thereof:
 1644         (c) Any term used in this code has the same meaning as when
 1645  used in a comparable context in the Internal Revenue Code and
 1646  other statutes of the United States relating to federal income
 1647  taxes, as such code and statutes are in effect on January 1,
 1648  2023 2022. However, if subsection (3) is implemented, the
 1649  meaning of a term shall be taken at the time the term is applied
 1650  under this code.
 1651         Section 29. (1)The amendments made by this act to s.
 1652  220.03, Florida Statutes, operate retroactively to January 1,
 1653  2023.
 1654         (2)This section shall take effect upon becoming a law.
 1655         Section 30. Paragraph (a) of subsection (1) of section
 1656  220.13, Florida Statutes, is amended to read:
 1657         220.13 “Adjusted federal income” defined.—
 1658         (1) The term “adjusted federal income” means an amount
 1659  equal to the taxpayer’s taxable income as defined in subsection
 1660  (2), or such taxable income of more than one taxpayer as
 1661  provided in s. 220.131, for the taxable year, adjusted as
 1662  follows:
 1663         (a) Additions.—There shall be added to such taxable income:
 1664         1.a. The amount of any tax upon or measured by income,
 1665  excluding taxes based on gross receipts or revenues, paid or
 1666  accrued as a liability to the District of Columbia or any state
 1667  of the United States which is deductible from gross income in
 1668  the computation of taxable income for the taxable year.
 1669         b. Notwithstanding sub-subparagraph a., if a credit taken
 1670  under s. 220.1875, s. 220.1876, or s. 220.1877 is added to
 1671  taxable income in a previous taxable year under subparagraph 11.
 1672  and is taken as a deduction for federal tax purposes in the
 1673  current taxable year, the amount of the deduction allowed shall
 1674  not be added to taxable income in the current year. The
 1675  exception in this sub-subparagraph is intended to ensure that
 1676  the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is
 1677  added in the applicable taxable year and does not result in a
 1678  duplicate addition in a subsequent year.
 1679         2. The amount of interest which is excluded from taxable
 1680  income under s. 103(a) of the Internal Revenue Code or any other
 1681  federal law, less the associated expenses disallowed in the
 1682  computation of taxable income under s. 265 of the Internal
 1683  Revenue Code or any other law, excluding 60 percent of any
 1684  amounts included in alternative minimum taxable income, as
 1685  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1686  taxpayer pays tax under s. 220.11(3).
 1687         3. In the case of a regulated investment company or real
 1688  estate investment trust, an amount equal to the excess of the
 1689  net long-term capital gain for the taxable year over the amount
 1690  of the capital gain dividends attributable to the taxable year.
 1691         4. That portion of the wages or salaries paid or incurred
 1692  for the taxable year which is equal to the amount of the credit
 1693  allowable for the taxable year under s. 220.181. This
 1694  subparagraph shall expire on the date specified in s. 290.016
 1695  for the expiration of the Florida Enterprise Zone Act.
 1696         5. That portion of the ad valorem school taxes paid or
 1697  incurred for the taxable year which is equal to the amount of
 1698  the credit allowable for the taxable year under s. 220.182. This
 1699  subparagraph shall expire on the date specified in s. 290.016
 1700  for the expiration of the Florida Enterprise Zone Act.
 1701         6. The amount taken as a credit under s. 220.195 which is
 1702  deductible from gross income in the computation of taxable
 1703  income for the taxable year.
 1704         7. That portion of assessments to fund a guaranty
 1705  association incurred for the taxable year which is equal to the
 1706  amount of the credit allowable for the taxable year.
 1707         8. In the case of a nonprofit corporation which holds a
 1708  pari-mutuel permit and which is exempt from federal income tax
 1709  as a farmers’ cooperative, an amount equal to the excess of the
 1710  gross income attributable to the pari-mutuel operations over the
 1711  attributable expenses for the taxable year.
 1712         9. The amount taken as a credit for the taxable year under
 1713  s. 220.1895.
 1714         10. Up to nine percent of the eligible basis of any
 1715  designated project which is equal to the credit allowable for
 1716  the taxable year under s. 220.185.
 1717         11. Any amount taken as a credit for the taxable year under
 1718  s. 220.1875, s. 220.1876, or s. 220.1877. The addition in this
 1719  subparagraph is intended to ensure that the same amount is not
 1720  allowed for the tax purposes of this state as both a deduction
 1721  from income and a credit against the tax. This addition is not
 1722  intended to result in adding the same expense back to income
 1723  more than once.
 1724         12. The amount taken as a credit for the taxable year under
 1725  s. 220.193.
 1726         13. Any portion of a qualified investment, as defined in s.
 1727  288.9913, which is claimed as a deduction by the taxpayer and
 1728  taken as a credit against income tax pursuant to s. 288.9916.
 1729         14. The costs to acquire a tax credit pursuant to s.
 1730  288.1254(5) that are deducted from or otherwise reduce federal
 1731  taxable income for the taxable year.
 1732         15. The amount taken as a credit for the taxable year
 1733  pursuant to s. 220.194.
 1734         16. The amount taken as a credit for the taxable year under
 1735  s. 220.196. The addition in this subparagraph is intended to
 1736  ensure that the same amount is not allowed for the tax purposes
 1737  of this state as both a deduction from income and a credit
 1738  against the tax. The addition is not intended to result in
 1739  adding the same expense back to income more than once.
 1740         17. The amount taken as a credit for the taxable year
 1741  pursuant to s. 220.198.
 1742         18. The amount taken as a credit for the taxable year
 1743  pursuant to s. 220.1915.
 1744         19.The amount taken as a credit for the taxable year
 1745  pursuant to s. 220.199.
 1746         20.The amount taken as a credit for the taxable year
 1747  pursuant to s. 220.1991.
 1748         Section 31. Paragraph (f) of subsection (2) of section
 1749  220.1845, Florida Statutes, is amended to read:
 1750         220.1845 Contaminated site rehabilitation tax credit.—
 1751         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 1752         (f) Beginning in fiscal year 2023-2024, the total amount of
 1753  the tax credits which may be granted under this section is $35
 1754  $27.5 million in the 2021-2022 fiscal year and $10 million in
 1755  each fiscal year thereafter.
 1756         Section 32. Section 220.199, Florida Statutes, is created
 1757  to read:
 1758         220.199Residential graywater system tax credit.—
 1759         (1)For purposes of this section, the term:
 1760         (a)“Developer” has the same meaning as in s. 380.031(2).
 1761         (b)“Graywater” has the same meaning as in s.
 1762  381.0065(2)(f).
 1763         (2)For taxable years beginning on or after January 1,
 1764  2024, a developer or homebuilder is eligible to receive a credit
 1765  against the tax imposed by this chapter in an amount up to 50
 1766  percent of the cost of each NSF/ANSI 350 Class R certified
 1767  noncommercial, residential graywater system purchased during the
 1768  taxable year. The tax credit may not exceed $4,200 for each
 1769  system purchased. A developer or homebuilder may not receive
 1770  total credits in excess of $2 million per taxable year.
 1771         (3)(a)To claim a credit under this section, a developer or
 1772  homebuilder must submit an application to the Department of
 1773  Environmental Protection which includes documentation showing
 1774  that the developer or homebuilder has purchased for use in this
 1775  state a graywater system meeting the requirements of subsection
 1776  (2) and that the graywater system meets the functionality
 1777  assurances provided in s. 403.892(3)(c). The Department of
 1778  Environmental Protection shall make a determination on the
 1779  eligibility of the applicant for the credit sought and shall
 1780  certify the determination to the applicant and the Department of
 1781  Revenue within 60 days after receipt of a completed application.
 1782  The taxpayer must attach the certification from the Department
 1783  of Environmental Protection to the tax return on which the
 1784  credit is claimed.
 1785         (b)No credits may be certified by the Department of
 1786  Environmental Protection for taxable years beginning on or after
 1787  January 1, 2027.
 1788         (4)Any unused tax credit authorized under this section may
 1789  be carried forward and claimed by the taxpayer for up to 2
 1790  taxable years.
 1791         (5)The department may adopt rules to administer this
 1792  section, including, but not limited to, rules prescribing the
 1793  method to claim a credit certified by the Department of
 1794  Environmental Protection under this section.
 1795         (6)The Department of Environmental Protection may adopt
 1796  rules to administer this section, including, but not limited to,
 1797  rules relating to application forms for credit approval and
 1798  certification and the application and certification procedures,
 1799  guidelines, and requirements necessary to administer this
 1800  section.
 1801         (7)This section is repealed December 31, 2030.
 1802         Section 33. Section 220.1991, Florida Statutes, is created
 1803  to read:
 1804         220.1991Credit for manufacturing of human breast milk
 1805  derived human milk fortifiers.—
 1806         (1)(a)For taxable years beginning on or after January 1,
 1807  2023, there is allowed a credit of 50 percent of the cost of
 1808  manufacturing equipment purchased for use in the production of
 1809  human breast milk derived human milk fortifiers in this state.
 1810  Such purchase must be made on or before the date the taxpayer is
 1811  required to file a return pursuant to s. 220.222. The credit
 1812  granted by this section must be reduced by the difference
 1813  between the amount of federal corporate income tax, taking into
 1814  account the credit granted by this section, and the amount of
 1815  federal corporate income tax without application of the credit
 1816  granted by this section.
 1817         (b)Qualifying manufacturing equipment must be equipment
 1818  for use in the production of human breast milk derived human
 1819  milk fortifiers:
 1820         1.That can be sold as a product using a pasteurization or
 1821  sterilization process.
 1822         2.In compliance with all applicable United States Food and
 1823  Drug Administration provisions.
 1824         (c)Tax credits under this section are available only for
 1825  purchases of qualifying manufacturing equipment made during the
 1826  state fiscal year for which the application is submitted, or
 1827  during the 6 months preceding such state fiscal year.
 1828         (2)(a)The combined total amount of tax credits which may
 1829  be granted to taxpayers under this section is $5 million in each
 1830  of state fiscal years 2023-2024 and 2024-2025.
 1831         (b)The annual limitation under paragraph (a) applies for
 1832  taxpayers whose taxable years begin on or after January 1 of the
 1833  calendar year preceding the start of the applicable state fiscal
 1834  year.
 1835         (3)(a)The department may adopt rules governing the manner
 1836  and form of applications for the tax credit and establishing
 1837  qualification requirements for the tax credit. The form must
 1838  include an affidavit certifying that all information contained
 1839  in the application is true and correct, and must require
 1840  documentation of all costs incurred for which a credit is being
 1841  claimed.
 1842         (b)The department must approve the tax credit prior to the
 1843  taxpayer taking the credit on a return. The department must
 1844  approve credits on a first-come, first-served basis. If the
 1845  department determines that an application is incomplete, the
 1846  department shall notify the taxpayer in writing and the taxpayer
 1847  shall have 30 days after receiving such notification to correct
 1848  any deficiency. If corrected in a timely manner, the application
 1849  shall be deemed completed as of the date the application was
 1850  first submitted; however, no additional costs may be added to
 1851  the application and the amount of credit requested on the
 1852  application may not be increased during the correction period.
 1853         (c)A taxpayer may carry forward any unused portion of a
 1854  tax credit under this section for up to 5 taxable years.
 1855         (4)(a)A taxpayer who files a Florida consolidated return
 1856  as a member of an affiliated group pursuant to s. 220.131(1) may
 1857  be allowed the credit on a consolidated return basis.
 1858         (b)A taxpayer may not convey, transfer, or assign an
 1859  approved tax credit or a carryforward tax credit to another
 1860  entity unless all of the assets of the taxpayer are conveyed,
 1861  transferred, or assigned in the same transaction. However, a tax
 1862  credit under this section may be conveyed, transferred, or
 1863  assigned between members of an affiliated group of corporations.
 1864  A taxpayer shall notify the department of its intent to convey,
 1865  transfer, or assign a tax credit to another member within an
 1866  affiliated group of corporations. The amount conveyed,
 1867  transferred, or assigned is available to another member of the
 1868  affiliated group of corporations upon approval by the
 1869  department.
 1870         (c)Within 10 days after approving or denying the
 1871  conveyance, transfer, or assignment of a tax credit under
 1872  paragraph (b), the department shall provide a copy of its
 1873  approval or denial letter to the corporation.
 1874         (5)If a taxpayer applies and is approved for a credit
 1875  under this section after timely requesting an extension to file
 1876  under s. 220.222(2), the:
 1877         (a)Credit does not reduce the amount of tax due for
 1878  purposes of the department’s determination as to whether the
 1879  taxpayer was in compliance with the requirement to pay tentative
 1880  taxes under ss. 220.222 and 220.32.
 1881         (b)Taxpayer’s noncompliance with the requirement to pay
 1882  tentative taxes shall result in the revocation and rescindment
 1883  of any such credit.
 1884         (c)Taxpayer shall be assessed for any taxes, penalties, or
 1885  interest due from the taxpayer’s noncompliance with the
 1886  requirement to pay tentative taxes. For purposes of calculating
 1887  the underpayment of estimated corporate income taxes under s.
 1888  220.34, the final amount due is the amount after credits earned
 1889  under this section are deducted.
 1890         (6)For purposes of determining if a penalty or interest
 1891  under s. 220.34(2)(d)1. will be imposed for underpayment of
 1892  estimated corporate income tax, a taxpayer may, after earning a
 1893  credit under this section, reduce any estimated payment in that
 1894  taxable year by the amount of the credit.
 1895         (7)This section is repealed December 31, 2031.
 1896         Section 34. Paragraph (c) of subsection (2) of section
 1897  220.222, Florida Statutes, as amended by section 22 of chapter
 1898  2023-17, Laws of Florida, is amended to read:
 1899         220.222 Returns; time and place for filing.—
 1900         (2)
 1901         (c)1. For purposes of this subsection, a taxpayer is not in
 1902  compliance with s. 220.32 if the taxpayer underpays the required
 1903  payment by more than the greater of $2,000 or 30 percent of the
 1904  tax shown on the return when filed.
 1905         2. For the purpose of determining compliance with s. 220.32
 1906  as referenced in subparagraph 1., the tax shown on the return
 1907  when filed must include the amount of the allowable credits
 1908  taken on the return pursuant to s. 220.1875, s. 220.1876, s.
 1909  220.1877, or s. 220.1878.
 1910         Section 35. Paragraph (a) of subsection (4) of section
 1911  336.021, Florida Statutes, is amended to read:
 1912         336.021 County transportation system; levy of ninth-cent
 1913  fuel tax on motor fuel and diesel fuel.—
 1914         (4)(a)1. A certified copy of the ordinance proposing to
 1915  levy the tax pursuant to referendum shall be furnished by the
 1916  county to the department within 10 days after approval of such
 1917  ordinance.
 1918         2. A referendum to adopt, amend, or reenact a tax under
 1919  this subsection must shall be held only at a general election,
 1920  as defined in s. 97.021. A referendum to reenact an expiring tax
 1921  must be held at a general election occurring within the 48-month
 1922  period immediately preceding the effective date of the reenacted
 1923  tax, and the referendum may appear on the ballot only once
 1924  within the 48-month period.
 1925         3. The county levying the tax pursuant to referendum shall
 1926  notify the department within 10 days after the passage of the
 1927  referendum of such passage and of the time period during which
 1928  the tax will be levied. The failure to furnish the certified
 1929  copy will not invalidate the passage of the ordinance.
 1930         Section 36. Paragraph (b) of subsection (1) and paragraph
 1931  (b) of subsection (3) of section 336.025, Florida Statutes, are
 1932  amended to read:
 1933         336.025 County transportation system; levy of local option
 1934  fuel tax on motor fuel and diesel fuel.—
 1935         (1)
 1936         (b) In addition to other taxes allowed by law, there may be
 1937  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
 1938  4-cent, or 5-cent local option fuel tax upon every gallon of
 1939  motor fuel sold in a county and taxed under the provisions of
 1940  part I of chapter 206. The tax shall be levied by an ordinance
 1941  adopted by a majority plus one vote of the membership of the
 1942  governing body of the county or by referendum. A referendum to
 1943  adopt, amend, or reenact a tax under this subsection must shall
 1944  be held only at a general election, as defined in s. 97.021. A
 1945  referendum to reenact an expiring tax must be held at a general
 1946  election occurring within the 48-month period immediately
 1947  preceding the effective date of the reenacted tax, and the
 1948  referendum may appear on the ballot only once within the 48
 1949  month period.
 1950         1. All impositions and rate changes of the tax shall be
 1951  levied before October 1, to be effective January 1 of the
 1952  following year. However, levies of the tax which were in effect
 1953  on July 1, 2002, and which expire on August 31 of any year may
 1954  be reimposed at the current authorized rate provided the tax is
 1955  levied before July 1 and is effective September 1 of the year of
 1956  expiration.
 1957         2. The county may, prior to levy of the tax, establish by
 1958  interlocal agreement with one or more municipalities located
 1959  therein, representing a majority of the population of the
 1960  incorporated area within the county, a distribution formula for
 1961  dividing the entire proceeds of the tax among county government
 1962  and all eligible municipalities within the county. If no
 1963  interlocal agreement is adopted before the effective date of the
 1964  tax, tax revenues shall be distributed pursuant to the
 1965  provisions of subsection (4). If no interlocal agreement exists,
 1966  a new interlocal agreement may be established prior to June 1 of
 1967  any year pursuant to this subparagraph. However, any interlocal
 1968  agreement agreed to under this subparagraph after the initial
 1969  levy of the tax or change in the tax rate authorized in this
 1970  section shall under no circumstances materially or adversely
 1971  affect the rights of holders of outstanding bonds which are
 1972  backed by taxes authorized by this paragraph, and the amounts
 1973  distributed to the county government and each municipality shall
 1974  not be reduced below the amount necessary for the payment of
 1975  principal and interest and reserves for principal and interest
 1976  as required under the covenants of any bond resolution
 1977  outstanding on the date of establishment of the new interlocal
 1978  agreement.
 1979         3. County and municipal governments shall use moneys
 1980  received pursuant to this paragraph for transportation
 1981  expenditures needed to meet the requirements of the capital
 1982  improvements element of an adopted comprehensive plan or for
 1983  expenditures needed to meet immediate local transportation
 1984  problems and for other transportation-related expenditures that
 1985  are critical for building comprehensive roadway networks by
 1986  local governments. For purposes of this paragraph, expenditures
 1987  for the construction of new roads, the reconstruction or
 1988  resurfacing of existing paved roads, or the paving of existing
 1989  graded roads shall be deemed to increase capacity and such
 1990  projects shall be included in the capital improvements element
 1991  of an adopted comprehensive plan. Expenditures for purposes of
 1992  this paragraph shall not include routine maintenance of roads.
 1993         (3) The tax authorized pursuant to paragraph (1)(a) shall
 1994  be levied using either of the following procedures:
 1995         (b) If no interlocal agreement or resolution is adopted
 1996  pursuant to subparagraph (a)1. or subparagraph (a)2.,
 1997  municipalities representing more than 50 percent of the county
 1998  population may, prior to June 20, adopt uniform resolutions
 1999  approving the local option tax, establishing the duration of the
 2000  levy and the rate authorized in paragraph (1)(a), and setting
 2001  the date for a countywide referendum on whether to levy the tax.
 2002  A referendum to adopt, amend, or reenact a tax under this
 2003  subsection must shall be held only at a general election, as
 2004  defined in s. 97.021. A referendum to reenact an expiring tax
 2005  must be held at a general election occurring within the 48-month
 2006  period immediately preceding the effective date of the reenacted
 2007  surtax, and the referendum may appear on the ballot only once
 2008  within the 48-month period. The tax shall be levied and
 2009  collected countywide on January 1 following 30 days after voter
 2010  approval.
 2011         Section 37. Subsection (4) of section 376.30781, Florida
 2012  Statutes, is amended to read:
 2013         376.30781 Tax credits for rehabilitation of drycleaning
 2014  solvent-contaminated sites and brownfield sites in designated
 2015  brownfield areas; application process; rulemaking authority;
 2016  revocation authority.—
 2017         (4) The Department of Environmental Protection is
 2018  responsible for allocating the tax credits provided for in s.
 2019  220.1845, which may not exceed $35 a total of $27.5 million in
 2020  tax credits in fiscal year 2021-2022 and $10 million in tax
 2021  credits each fiscal year thereafter.
 2022         Section 38. Paragraph (a) of subsection (5) of section
 2023  402.62, Florida Statutes, is amended to read:
 2024         402.62 Strong Families Tax Credit.—
 2025         (5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
 2026  AND LIMITATIONS.—
 2027         (a) Beginning in fiscal year 2023-2024 2022-2023, the tax
 2028  credit cap amount is $20 $10 million in each state fiscal year.
 2029         Section 39. Section 550.09516, Florida Statutes, is created
 2030  to read:
 2031         550.09516 Credit for eligible permitholders conducting
 2032  thoroughbred racing.
 2033         (1) Beginning July 1, 2023, each permitholder authorized to
 2034  conduct pari-mutuel wagering meets of thoroughbred racing under
 2035  this chapter is eligible for a credit equal to the amount paid
 2036  by the permitholder in the prior state fiscal year to the
 2037  federal Horseracing Integrity and Safety Authority, inclusive of
 2038  any applicable true-up calculations or credits made, granted, or
 2039  applied to the assessment imposed on the permitholder or the
 2040  state by such authority, for covered horse racing in the state,
 2041  pursuant to the Horseracing Integrity and Safety Act of 2020 as
 2042  set forth in the Consolidated Appropriations Act, 2021, Pub. L.
 2043  No. 116-260.
 2044         (2) The commission shall require sufficient documentation
 2045  to substantiate the amounts paid by an eligible permitholder to
 2046  qualify for the tax credit under this section.
 2047         (3) Beginning July 1, 2023, and each July 1 thereafter,
 2048  each permitholder granted a credit pursuant to this section may
 2049  apply the credit to the taxes and fees due under ss. 550.0951,
 2050  550.09515, and 550.3551(3), less any credit received by the
 2051  permitholder under s. 550.09515(6), and less the amount of state
 2052  taxes that would otherwise be due to the state for the conduct
 2053  of charity day performances under s. 550.0351(4). The unused
 2054  portion of the credit may be carried forward and applied each
 2055  month as taxes and fees become due. Any unused credit remaining
 2056  at the end of a fiscal year expires and may not be used.
 2057         (4) The commission may adopt rules to implement this
 2058  section.
 2059         Section 40. Section 571.26, Florida Statutes, is amended to
 2060  read:
 2061         571.26 Florida Agricultural Promotional Campaign Trust
 2062  Fund.—There is hereby created the Florida Agricultural
 2063  Promotional Campaign Trust Fund within the Department of
 2064  Agriculture and Consumer Services to receive all moneys related
 2065  to the Florida Agricultural Promotional Campaign. Moneys
 2066  deposited in the trust fund shall be appropriated for the sole
 2067  purpose of implementing the Florida Agricultural Promotional
 2068  Campaign, except for money deposited in the trust fund pursuant
 2069  to s. 212.20(6)(d)6.h., which shall be held separately and used
 2070  solely for the purposes identified in s. 571.265.
 2071         Section 41. The amendments made by this act to s. 571.26,
 2072  Florida Statutes, expire on July 1, 2025, and the text of that
 2073  section shall revert to that in existence on June 30, 2023,
 2074  except that any amendments to such text enacted other than by
 2075  this act must be preserved and continue to operate to the extent
 2076  such amendments are not dependent upon the portions of the text
 2077  which expire pursuant to this section.
 2078         Section 42. Section 571.265, Florida Statutes, is created
 2079  to read:
 2080         571.265 Promotion of Florida thoroughbred breeding and of
 2081  thoroughbred racing at Florida thoroughbred tracks; distribution
 2082  of funds.—
 2083         (1)For purposes of this section, the term:
 2084         (a)“Association” means the Florida Thoroughbred Breeders’
 2085  Association, Inc.
 2086         (b)“Permitholder” has the same meaning as in s.
 2087  550.002(23).
 2088         (2)Funds deposited into the Florida Agricultural
 2089  Promotional Campaign Trust Fund pursuant to s. 212.20(6)(d)6.h.
 2090  shall be used by the department to encourage the agricultural
 2091  activity of breeding thoroughbred racehorses in this state and
 2092  to enhance thoroughbred racing conducted at thoroughbred tracks
 2093  in this state as provided in this section. If the funds made
 2094  available under this section are not fully used in any one
 2095  fiscal year, any unused amounts shall be carried forward in the
 2096  trust fund into future fiscal years and made available for
 2097  distribution as provided in this section.
 2098         (3)The department shall distribute the funds made
 2099  available under this section as follows:
 2100         (a)Five million dollars shall be distributed to the
 2101  association to be used for the following:
 2102         1.Purses or purse supplements for Florida-bred or Florida
 2103  sired horses registered with the association that participate in
 2104  Florida thoroughbred races.
 2105         2.Awards to breeders of Florida-bred horses registered
 2106  with the association that win, place, or show in Florida
 2107  thoroughbred races.
 2108         3.Awards to owners of stallions who sired Florida-bred
 2109  horses registered with the association that win Florida
 2110  thoroughbred stakes races, if the stallions are registered with
 2111  the association as Florida stallions standing in this state.
 2112         4.Other racing incentives connected to Florida-bred or
 2113  Florida-sired horses registered with the association that
 2114  participate in thoroughbred races in Florida.
 2115         5.Awards administration.
 2116         6.Promotion of the Florida thoroughbred breeding industry.
 2117         (b)Five million dollars shall be distributed to Tampa Bay
 2118  Downs, Inc., to be used as purses in thoroughbred races
 2119  conducted at its pari-mutuel facilities and for the maintenance
 2120  and operation of that facility, pursuant to an agreement with
 2121  its local majority horsemen’s group.
 2122         (c)Fifteen million dollars shall be distributed to
 2123  Gulfstream Park Racing Association, Inc., to be used as purses
 2124  in thoroughbred races conducted at its pari-mutuel facility and
 2125  for the maintenance and operation of its facility, pursuant to
 2126  an agreement with the Florida Horsemen’s Benevolent and
 2127  Protective Association, Inc.
 2128         (d)Two and one-half million dollars shall be distributed
 2129  as follows:
 2130         1.Two million dollars to Gulfstream Park Racing
 2131  Association, Inc., to be used as purses and purse supplements
 2132  for Florida-bred or Florida-sired horses registered with the
 2133  association that participate in thoroughbred races at the
 2134  permitholder’s pari-mutuel facility, pursuant to a written
 2135  agreement filed with the department establishing the rates,
 2136  procedures, and eligibility requirements entered into by the
 2137  permitholder, the association, and the Florida Horsemen’s
 2138  Benevolent and Protective Association, Inc.
 2139         2.Five hundred thousand dollars to Tampa Bay Downs, Inc.,
 2140  to be used as purses and purse supplements for Florida-bred or
 2141  Florida-sired horses registered with the association that
 2142  participate in thoroughbred races at the permitholder’s pari
 2143  mutuel facility, pursuant to a written agreement filed with the
 2144  department establishing the rates, procedures, and eligibility
 2145  requirements entered into by the permitholder, the association,
 2146  and the local majority horsemen’s group at the permitholder’s
 2147  pari-mutuel facility.
 2148         (4)On or before the first day of the August following each
 2149  fiscal year in which a recipient under this section received or
 2150  used funds pursuant to this section, each such recipient must
 2151  submit a report to the department detailing how all funds were
 2152  used in the prior fiscal year.
 2153         (5)This section is repealed July 1, 2025, unless reviewed
 2154  and saved from repeal by the Legislature.
 2155         Section 43. Clothing, wallets, and bags; school supplies;
 2156  learning aids and jigsaw puzzles; personal computers and
 2157  personal computer-related accessories; sales tax holidays.—
 2158         (1)The tax levied under chapter 212, Florida Statutes, may
 2159  not be collected during the period from July 24, 2023, through
 2160  August 6, 2023, or during the period from January 1, 2024,
 2161  through January 14, 2024, on the retail sale of:
 2162         (a)Clothing, wallets, or bags, including handbags,
 2163  backpacks, fanny packs, and diaper bags, but excluding
 2164  briefcases, suitcases, and other garment bags, having a sales
 2165  price of $100 or less per item. As used in this paragraph, the
 2166  term “clothing” means:
 2167         1.Any article of wearing apparel intended to be worn on or
 2168  about the human body, excluding watches, watchbands, jewelry,
 2169  umbrellas, and handkerchiefs; and
 2170         2.All footwear, excluding skis, swim fins, roller blades,
 2171  and skates.
 2172         (b)School supplies having a sales price of $50 or less per
 2173  item. As used in this paragraph, the term “school supplies”
 2174  means pens, pencils, erasers, crayons, notebooks, notebook
 2175  filler paper, legal pads, binders, lunch boxes, construction
 2176  paper, markers, folders, poster board, composition books, poster
 2177  paper, scissors, cellophane tape, glue or paste, rulers,
 2178  computer disks, staplers and staples used to secure paper
 2179  products, protractors, compasses, and calculators.
 2180         (c)Learning aids and jigsaw puzzles having a sales price
 2181  of $30 or less. As used in this paragraph, the term “learning
 2182  aids” means flashcards or other learning cards, matching or
 2183  other memory games, puzzle books and search-and-find books,
 2184  interactive or electronic books and toys intended to teach
 2185  reading or math skills, and stacking or nesting blocks or sets.
 2186         (d)Personal computers or personal computer-related
 2187  accessories purchased for noncommercial home or personal use
 2188  having a sales price of $1,500 or less. As used in this
 2189  paragraph, the term:
 2190         1.“Personal computers” includes electronic book readers,
 2191  laptops, desktops, handhelds, tablets, or tower computers. The
 2192  term does not include cellular telephones, video game consoles,
 2193  digital media receivers, or devices that are not primarily
 2194  designed to process data.
 2195         2.“Personal computer-related accessories” includes
 2196  keyboards, mice, personal digital assistants, monitors, other
 2197  peripheral devices, modems, routers, and nonrecreational
 2198  software, regardless of whether the accessories are used in
 2199  association with a personal computer base unit. The term does
 2200  not include furniture or systems, devices, software, monitors
 2201  with a television tuner, or peripherals that are designed or
 2202  intended primarily for recreational use.
 2203         (2)The tax exemptions provided in this section do not
 2204  apply to sales within a theme park or entertainment complex as
 2205  defined in s. 509.013(9), Florida Statutes, within a public
 2206  lodging establishment as defined in s. 509.013(4), Florida
 2207  Statutes, or within an airport as defined in s. 330.27(2),
 2208  Florida Statutes.
 2209         (3)The tax exemptions provided in this section apply at
 2210  the option of the dealer if less than 5 percent of the dealer’s
 2211  gross sales of tangible personal property in the prior calendar
 2212  year consisted of items that would be exempt under this section.
 2213  If a qualifying dealer chooses not to participate in the tax
 2214  holiday, by July 17, 2023, for the tax holiday beginning July
 2215  24, 2023, and by December 23, 2023, for the tax holiday
 2216  beginning January 1, 2024, the dealer must notify the Department
 2217  of Revenue in writing of its election to collect sales tax
 2218  during the holiday and must post a copy of that notice in a
 2219  conspicuous location at its place of business.
 2220         (4)The Department of Revenue is authorized, and all
 2221  conditions are deemed met, to adopt emergency rules pursuant to
 2222  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2223  this section.
 2224         (5)This section shall take effect upon this act becoming a
 2225  law.
 2226         Section 44. Disaster preparedness supplies; sales tax
 2227  holiday.—
 2228         (1)The tax levied under chapter 212, Florida Statutes, may
 2229  not be collected during the period from May 27, 2023, through
 2230  June 9, 2023, or during the period from August 26, 2023, through
 2231  September 8, 2023, on the sale of:
 2232         (a)A portable self-powered light source with a sales price
 2233  of $40 or less.
 2234         (b)A portable self-powered radio, two-way radio, or
 2235  weather-band radio with a sales price of $50 or less.
 2236         (c)A tarpaulin or other flexible waterproof sheeting with
 2237  a sales price of $100 or less.
 2238         (d)An item normally sold as, or generally advertised as, a
 2239  ground anchor system or tie-down kit with a sales price of $100
 2240  or less.
 2241         (e)A gas or diesel fuel tank with a sales price of $50 or
 2242  less.
 2243         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-
 2244  volt, or 9-volt batteries, excluding automobile and boat
 2245  batteries, with a sales price of $50 or less.
 2246         (g)A nonelectric food storage cooler with a sales price of
 2247  $60 or less.
 2248         (h)A portable generator used to provide light or
 2249  communications or preserve food in the event of a power outage
 2250  with a sales price of $3,000 or less.
 2251         (i)Reusable ice with a sales price of $20 or less.
 2252         (j)A portable power bank with a sales price of $60 or
 2253  less.
 2254         (k)A smoke detector or smoke alarm with a sales price of
 2255  $70 or less.
 2256         (l)A fire extinguisher with a sales price of $70 or less.
 2257         (m)A carbon monoxide detector with a sales price of $70 or
 2258  less.
 2259         (n)The following supplies necessary for the evacuation of
 2260  household pets purchased for noncommercial use:
 2261         1.Bags of dry dog food or cat food weighing 50 or fewer
 2262  pounds with a sales price of $100 or less per bag.
 2263         2.Cans or pouches of wet dog food or cat food with a sales
 2264  price of $10 or less per can or pouch or the equivalent if sold
 2265  in a box or case.
 2266         3.Over-the-counter pet medications with a sales price of
 2267  $100 or less per item.
 2268         4.Portable kennels or pet carriers with a sales price of
 2269  $100 or less per item.
 2270         5.Manual can openers with a sales price of $15 or less per
 2271  item.
 2272         6.Leashes, collars, and muzzles with a sales price of $20
 2273  or less per item.
 2274         7.Collapsible or travel-sized food bowls or water bowls
 2275  with a sales price of $15 or less per item.
 2276         8.Cat litter weighing 25 or fewer pounds with a sales
 2277  price of $25 or less per item.
 2278         9.Cat litter pans with a sales price of $15 or less per
 2279  item.
 2280         10.Pet waste disposal bags with a sales price of $15 or
 2281  less per package.
 2282         11.Pet pads with a sales price of $20 or less per box or
 2283  package.
 2284         12.Hamster or rabbit substrate with a sales price of $15
 2285  or less per package.
 2286         13.Pet beds with a sales price of $40 or less per item.
 2287         (o)Common household consumable items with a sales price of
 2288  $30 or less. For purposes of this exemption, common household
 2289  consumable items means:
 2290         1.The following laundry detergent and supplies: powder
 2291  detergent; liquid detergent; or pod detergent, fabric softener,
 2292  dryer sheets, stain removers, and bleach.
 2293         2.Toilet paper.
 2294         3.Paper towels.
 2295         4.Paper napkins and tissues.
 2296         5.Facial tissues.
 2297         6.Hand soap, bar soap and body wash.
 2298         7.Sunscreen and sunblock.
 2299         8.Dish soap and detergents, including powder detergents,
 2300  liquid detergents, or pod detergents or rinse agents that can be
 2301  used in dishwashers.
 2302         9.Cleaning or disinfecting wipes and sprays.
 2303         10.Hand sanitizer.
 2304         11.Trash bags.
 2305         (2)The tax exemptions provided in this section do not
 2306  apply to sales within a theme park or entertainment complex as
 2307  defined in s. 509.013(9), Florida Statutes, within a public
 2308  lodging establishment as defined in s. 509.013(4), Florida
 2309  Statutes, or within an airport as defined in s. 330.27(2),
 2310  Florida Statutes.
 2311         (3)The Department of Revenue is authorized, and all
 2312  conditions are deemed met, to adopt emergency rules pursuant to
 2313  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2314  this section.
 2315         (4)This section shall take effect upon this act becoming a
 2316  law.
 2317         Section 45. Freedom Summer; sales tax holiday.—
 2318         (1)The taxes levied under chapter 212, Florida Statutes,
 2319  may not be collected on purchases made during the period from
 2320  May 29, 2023, through September 4, 2023, on:
 2321         (a)The sale by way of admissions, as defined in s.
 2322  212.02(1), Florida Statutes, for:
 2323         1.A live music event scheduled to be held on any date or
 2324  dates from May 29, 2023, through December 31, 2023;
 2325         2.A live sporting event scheduled to be held on any date
 2326  or dates from May 29, 2023, through December 31, 2023;
 2327         3.A movie to be shown in a movie theater on any date or
 2328  dates from May 29, 2023, through December 31, 2023;
 2329         4.Entry to a museum, including any annual passes;
 2330         5.Entry to a state park, including any annual passes;
 2331         6.Entry to a ballet, play, or musical theatre performance
 2332  scheduled to be held on any date or dates from May 29, 2023,
 2333  through December 31, 2023;
 2334         7.Season tickets for ballets, plays, music events, or
 2335  musical theatre performances;
 2336         8.Entry to a fair, festival, or cultural event scheduled
 2337  to be held on any date or dates from May 29, 2023, through
 2338  December 31, 2023; or
 2339         9.Use of or access to private and membership clubs
 2340  providing physical fitness facilities from May 29, 2023, through
 2341  December 31, 2023.
 2342         (b)The retail sale of boating and water activity supplies,
 2343  camping supplies, fishing supplies, general outdoor supplies,
 2344  residential pool supplies, children’s toys and children’s
 2345  athletic equipment. As used in this section, the term:
 2346         1.“Boating and water activity supplies” means life jackets
 2347  and coolers with a sales price of $75 or less; recreational pool
 2348  tubes, pool floats, inflatable chairs, and pool toys with a
 2349  sales price of $35 or less; safety flares with a sales price of
 2350  $50 or less; water skis, wakeboards, kneeboards, and
 2351  recreational inflatable water tubes or floats capable of being
 2352  towed with a sales price of $150 or less; paddleboards and
 2353  surfboards with a sales price of $300 or less; canoes and kayaks
 2354  with a sales price of $500 or less; paddles and oars with a
 2355  sales price of $75 or less; and snorkels, goggles, and swimming
 2356  masks with a sales price of $25 or less.
 2357         2.“Camping supplies” means tents with a sales price of
 2358  $200 or less; sleeping bags, portable hammocks, camping stoves,
 2359  and collapsible camping chairs with a sales price of $50 or
 2360  less; and camping lanterns and flashlights with a sales price of
 2361  $30 or less.
 2362         3.“Fishing supplies” means rods and reels with a sales
 2363  price of $75 or less if sold individually, or $150 or less if
 2364  sold as a set; tackle boxes or bags with a sales price of $30 or
 2365  less; and bait or fishing tackle with a sales price of $5 or
 2366  less if sold individually, or $10 or less if multiple items are
 2367  sold together. The term does not include supplies used for
 2368  commercial fishing purposes.
 2369         4.“General outdoor supplies” means sunscreen, sunblock, or
 2370  insect repellant with a sales price of $15 or less; sunglasses
 2371  with a sales price of $100 or less; binoculars with a sales
 2372  prices of $200 or less; water bottles with a sales price of $30
 2373  or less; hydration packs with a sales price of $50 or less;
 2374  outdoor gas or charcoal grills with a sales price of $250 or
 2375  less; bicycle helmets with a sales price of $50 or less; and
 2376  bicycles with a sales price of $500 or less.
 2377         5.“Residential pool supplies” means individual residential
 2378  pool and spa replacement parts, nets, filters, lights, and
 2379  covers with a sales price of $100 or less; and residential pool
 2380  and spa chemicals purchased by an individual with a sales price
 2381  of $150 or less.
 2382         6.“Children’s athletic equipment” means a consumer product
 2383  with a sales price of $100 or less designed or intended by the
 2384  manufacturer for use by a child 12 years of age or younger when
 2385  the child engages in an athletic activity. In determining
 2386  whether consumer products are designed or intended for use by a
 2387  child 12 years of age or younger, the following factors shall be
 2388  considered:
 2389         a.A statement by a manufacturer about the intended use of
 2390  such product, including a label on such product if such
 2391  statement is reasonable.
 2392         b.Whether the product is represented in its packaging,
 2393  display, promotion, or advertising as appropriate for use by
 2394  children 12 years of age or younger.
 2395         7.“Children’s toys” means a consumer product with a sales
 2396  price of $75 or less designed or intended by the manufacturer
 2397  for a child 12 years of age or younger for use by the child when
 2398  the child plays. In determining whether consumer products are
 2399  designed or intended for use by a child 12 years of age or
 2400  younger, the following factors shall be considered:
 2401         a.A statement by a manufacturer about the intended use of
 2402  such product, including a label on such product if such
 2403  statement is reasonable.
 2404         b.Whether the product is represented in its packaging,
 2405  display, promotion, or advertising as appropriate for use by
 2406  children 12 years of age or younger.
 2407         (2)The tax exemptions provided in this section do not
 2408  apply to sales within a theme park or entertainment complex as
 2409  defined in s. 509.013(9), Florida Statutes, within a public
 2410  lodging establishment as defined in s. 509.013(4), Florida
 2411  Statutes, or within an airport as defined in s. 330.27(2),
 2412  Florida Statutes.
 2413         (3)If a purchaser of an admission purchases the admission
 2414  exempt from tax pursuant to this section and subsequently
 2415  resells the admission, the purchaser shall collect tax on the
 2416  full sales price of the resold admission.
 2417         (4)The Department of Revenue is authorized, and all
 2418  conditions are deemed met, to adopt emergency rules pursuant to
 2419  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2420  this section.
 2421         (5)This section shall take effect upon this act becoming a
 2422  law.
 2423         Section 46. Tools commonly used by skilled trade workers;
 2424  Tool Time sales tax holiday.—
 2425         (1)The tax levied under chapter 212, Florida Statutes, may
 2426  not be collected during the period from September 2, 2023,
 2427  through September 8, 2023, on the retail sale of:
 2428         (a)Hand tools with a sales price of $50 or less per item.
 2429         (b)Power tools with a sales price of $300 or less per
 2430  item.
 2431         (c)Power tool batteries with a sales price of $150 or less
 2432  per item.
 2433         (d)Work gloves with a sales price of $25 or less per pair.
 2434         (e)Safety glasses with a sales price of $50 or less per
 2435  pair, or the equivalent if sold in sets of more than one pair.
 2436         (f)Protective coveralls with a sales price of $50 or less
 2437  per item.
 2438         (g)Work boots with a sales price of $175 or less per pair.
 2439         (h)Tool belts with a sales price of $100 or less per item.
 2440         (i)Duffle bags or tote bags with a sales price of $50 or
 2441  less per item.
 2442         (j)Tool boxes with a sales price of $75 or less per item.
 2443         (k)Tool boxes for vehicles with a sales price of $300 or
 2444  less per item.
 2445         (l)Industry textbooks and code books with a sales price of
 2446  $125 or less per item.
 2447         (m)Electrical voltage and testing equipment with a sales
 2448  price of $100 or less per item.
 2449         (n)LED flashlights with a sales price of $50 or less per
 2450  item.
 2451         (o)Shop lights with a sales price of $100 or less per
 2452  item.
 2453         (p)Handheld pipe cutters, drain opening tools, and
 2454  plumbing inspection equipment with a sales price of $150 or less
 2455  per item.
 2456         (q)Shovels with a sales price of $50 or less.
 2457         (r)Rakes with a sales price of $50 or less.
 2458         (s)Hard hats and other head protection with a sales price
 2459  of $100 or less.
 2460         (t)Hearing protection items with a sales price of $75 or
 2461  less.
 2462         (u)Ladders with a sales price of $250 or less.
 2463         (v)Fuel cans with a sales price of $50 or less.
 2464         (w)High visibility safety vests with a sales price of $30
 2465  or less.
 2466         (2)The tax exemptions provided in this section do not
 2467  apply to sales within a theme park or entertainment complex as
 2468  defined in s. 509.013(9), Florida Statutes, within a public
 2469  lodging establishment as defined in s. 509.013(4), Florida
 2470  Statutes, or within an airport as defined in s. 330.27(2),
 2471  Florida Statutes.
 2472         (3)The Department of Revenue is authorized, and all
 2473  conditions are deemed met, to adopt emergency rules pursuant to
 2474  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2475  this section.
 2476         Section 47. (1)The tax levied under chapter 212, Florida
 2477  Statutes, may not be collected during the period from July 1,
 2478  2023, through June 30, 2024, on the retail sale of a new ENERGY
 2479  STAR appliance for noncommercial use.
 2480         (2)As used in this section, the term “ENERGY STAR
 2481  appliance” means one of the following products, if such product
 2482  is designated by the United States Environmental Protection
 2483  Agency and the United States Department of Energy as meeting or
 2484  exceeding each agency’s requirements under the ENERGY STAR
 2485  program, and is affixed with an ENERGY STAR label:
 2486         (a)A washing machine with a sales price of $1,500 or less;
 2487         (b)A clothes dryer with a sales price of $1,500 or less;
 2488         (c)A water heater with a sales price of $1,500 or less; or
 2489         (d)A refrigerator or combination refrigerator/freezer with
 2490  a sales price of $4,500 or less.
 2491         (3)This section shall take effect upon this act becoming a
 2492  law.
 2493         Section 48. (1)The tax levied under chapter 212, Florida
 2494  Statutes, may not be collected during the period from July 1,
 2495  2023, through June 30, 2024, on the retail sale of gas ranges
 2496  and cooktops.
 2497         (2)As used in this section, the term “gas ranges and
 2498  cooktops” means any range or cooktop fueled by combustible gas
 2499  such as natural gas, propane, butane, liquefied petroleum gas,
 2500  or other flammable gas. It does not include outdoor gas grills,
 2501  camping stoves, or other portable stoves.
 2502         (3)This section shall take effect upon this act becoming a
 2503  law.
 2504         Section 49. (1)The Department of Revenue is authorized,
 2505  and all conditions are deemed met, to adopt emergency rules
 2506  pursuant to s. 120.54(4), Florida Statutes, to implement the
 2507  amendments made by this act to ss. 212.031 and 212.08, Florida
 2508  Statutes; the creation by this act of ss. 220.199 and 220.1991,
 2509  Florida Statutes; and the creation by this act of the temporary
 2510  tax exemptions for ENERGY STAR appliances, and gas ranges and
 2511  cooktops. Notwithstanding any other provision of law, emergency
 2512  rules adopted pursuant to this subsection are effective for 6
 2513  months after adoption and may be renewed during the pendency of
 2514  procedures to adopt permanent rules addressing the subject of
 2515  the emergency rules.
 2516         (2)This section shall take effect upon this act becoming a
 2517  law and expires July 1, 2026.
 2518         Section 50. (1)For fiscal year 2023-2024, the sum of $35
 2519  million is appropriated from the General Revenue Fund to the
 2520  Department of Revenue to offset the reductions in ad valorem tax
 2521  revenue experienced by local taxing jurisdictions in complying
 2522  with s. 197.3181, Florida Statutes.
 2523         (2)To participate in the distribution of the
 2524  appropriation, each affected taxing jurisdiction must apply to
 2525  the Department of Revenue by October 1, 2023, and provide
 2526  documentation supporting the taxing jurisdiction’s reduction in
 2527  ad valorem tax revenue in the form and manner prescribed by the
 2528  department. The documentation must include a copy of the notice
 2529  required by s. 197.3181(5)(b), Florida Statutes, from the tax
 2530  collector who reports to the affected taxing jurisdiction of the
 2531  reduction in ad valorem taxes the taxing jurisdiction will incur
 2532  as a result of the implementation of s. 197.3181, Florida
 2533  Statutes.
 2534         (3)The Department of Revenue is authorized, and all
 2535  conditions are deemed met, to adopt emergency rules pursuant to
 2536  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2537  this section.
 2538         (4)This section shall take effect upon becoming a law and
 2539  is repealed June 30, 2025.
 2540         Section 51. (1)For the 2022-2023 fiscal year, the sum of
 2541  $19,014 in nonrecurring funds is appropriated from the General
 2542  Revenue Fund to the Department of Revenue for the purpose of
 2543  implementing the changes to s. 220.222, Florida Statutes, and
 2544  chapter 212, Florida Statutes, made by this act.
 2545         (2)This section shall take effect upon becoming a law.
 2546         Section 52. For the 2023-2024 fiscal year, the sum of
 2547  $110,536 in nonrecurring funds is appropriated from the General
 2548  Revenue Fund to the Department of Revenue for the purpose of
 2549  implementing the provisions of the Residential Graywater System
 2550  Tax Credit and the Credit for Manufacturing of Human Breast Milk
 2551  Derived Human Milk Fortifiers as created by this act, and the
 2552  amendment made by this act to s. 212.031, Florida Statutes.
 2553         Section 53. Contingent upon the issuance of an order by the
 2554  court in Emerson v. Florida Department of Revenue, No. 21-CA-487
 2555  (Fla. 2d Cir. Ct.), awarding attorney fees and costs, the
 2556  Department of Revenue shall submit a nonoperating budget
 2557  amendment for the transfer of funds from the Discretionary Sales
 2558  Surtax Clearing Trust Fund to the Department of Revenue’s
 2559  Operating Trust Fund in an amount equal to the attorney fees and
 2560  costs awarded by the court. Within 30 days of the date the order
 2561  is issued by the court, the Department of Revenue shall submit a
 2562  budget amendment to the Legislative Budget Commission requesting
 2563  an appropriation to pay such attorney fees and costs.
 2564         Section 54. Except as otherwise provided in this act and
 2565  except for this section, which shall take effect upon this act
 2566  becoming a law, this act shall take effect July 1, 2023.
 2567  
 2568  ================= T I T L E  A M E N D M E N T ================
 2569  And the title is amended as follows:
 2570         Delete everything before the enacting clause
 2571  and insert:
 2572                        A bill to be entitled                      
 2573         An act relating to taxation; amending s. 125.01, F.S.;
 2574         prohibiting a county from levying special assessments
 2575         on certain lands; providing and deleting exceptions;
 2576         providing applicability; deleting the definition of
 2577         the term “agricultural pole barn”; amending s.
 2578         125.0104, F.S.; requiring that certain tourist
 2579         development taxes be enacted or renewed by referendum,
 2580         rather than approval by governing boards; revising
 2581         criteria for counties that may reimburse certain
 2582         expenses from revenues received by a tourist
 2583         development tax; requiring that a referendum to
 2584         reenact such an expiring tax be held at a general
 2585         election; limiting the occurrence of such a
 2586         referendum; amending s. 125.0108, F.S.; requiring that
 2587         a referendum to reenact an expiring tourist impact tax
 2588         be held at a general election; limiting the occurrence
 2589         of such a referendum; amending s. 125.901, F.S.;
 2590         requiring that a referendum to approve a millage rate
 2591         increase for a children’s services independent special
 2592         district property tax be held at a general election;
 2593         limiting the occurrence of such a referendum; amending
 2594         s. 194.036, F.S.; revising a condition under which a
 2595         property appraiser may appeal a decision of the value
 2596         adjustment board; amending s. 196.081, F.S.;
 2597         specifying that certain permanently and totally
 2598         disabled veterans or their surviving spouses are
 2599         entitled to, rather than may receive, a prorated
 2600         refund of ad valorem taxes paid under certain
 2601         circumstances; making clarifying changes relating to
 2602         the transfer of homestead tax exemptions by surviving
 2603         spouses of certain veterans and first responders;
 2604         providing construction; expanding eligibility for the
 2605         prorated refund; removing a limitation on when certain
 2606         surviving spouses are exempt from a specified tax;
 2607         exempting from ad valorem taxation the homestead
 2608         property of the surviving spouse of a first responder
 2609         who dies in the line of duty while employed by the
 2610         United States Government; removing a limitation on
 2611         when first responders and their surviving spouses are
 2612         exempt from a specified tax; expanding the definition
 2613         of the term “first responder” to include certain
 2614         federal law enforcement officers; providing
 2615         applicability; amending s. 196.196, F.S.; making a
 2616         technical change; providing construction relating to
 2617         tax-exempt property used for a religious purpose;
 2618         amending s. 196.198, F.S.; adding circumstances under
 2619         which certain property used exclusively for
 2620         educational purposes is deemed owned by an educational
 2621         institution; amending s. 197.319, F.S.; revising
 2622         definitions; revising requirements for applying for
 2623         property tax refunds due to catastrophic events;
 2624         revising duties of property appraisers and tax
 2625         collectors; making technical changes; providing
 2626         applicability; amending ss. 199.145 and 201.08, F.S.;
 2627         providing requirements for taxation of specified loans
 2628         in certain circumstances; amending s. 202.19, F.S.;
 2629         revising the name of the discretionary communications
 2630         services tax; requiring that a certain tax remain the
 2631         same rate as it was on a specified past date until a
 2632         specified future date; prohibiting a certain tax
 2633         passed after a specified date from being added to the
 2634         local communications services tax until a future date;
 2635         amending s. 206.9952, F.S.; conforming provisions to
 2636         changes made by the act; amending s. 206.9955, F.S.;
 2637         delaying the effective date of certain taxes on
 2638         natural gas fuel; amending s. 206.996, F.S.;
 2639         conforming a provision to changes made by the act;
 2640         amending s. 212.0306, F.S.; authorizing certain cities
 2641         and towns to levy a local option food and beverage tax
 2642         if adopted by ordinance approved by referendum;
 2643         providing for the effective date of such tax levy;
 2644         requiring that a referendum to reenact an expiring
 2645         local option food and beverage tax be held at a
 2646         general election; limiting the occurrence of such a
 2647         referendum; amending s. 212.031, F.S.; reducing the
 2648         tax levied on rental or license fees charged for the
 2649         use of real property; amending s. 212.055, F.S.;
 2650         requiring that a referendum to reenact a local
 2651         government discretionary sales surtax be held at a
 2652         general election; limiting the occurrence of such a
 2653         referendum; amending s. 212.08, F.S.; exempting from
 2654         sales and use tax the sale of materials used to
 2655         construct or repair fencing used for certain purposes;
 2656         defining the term “renewable natural gas”; providing a
 2657         sales tax exemption for the purchase of certain
 2658         machinery and equipment relating to renewable natural
 2659         gas; requiring purchasers of such machinery and
 2660         equipment to furnish the vendor with a certain
 2661         affidavit; providing an exception; providing
 2662         penalties, including a criminal penalty; authorizing
 2663         the Department of Revenue to adopt rules; exempting
 2664         the purchase of specified baby and toddler products
 2665         from the sales and use tax; providing a presumption;
 2666         exempting the sale for human use of diapers,
 2667         incontinence undergarments, incontinence pads, and
 2668         incontinence liners from the sales and use tax;
 2669         exempting the sale of oral hygiene products from the
 2670         sales and use tax; defining the term “oral hygiene
 2671         products”; exempting the sale of certain firearm
 2672         safety devices from the sales and use tax; defining
 2673         the terms “private investigation services” and “small
 2674         private investigative agency”; exempting the sale of
 2675         private investigation services by a small private
 2676         investigative agency to a client from the sales and
 2677         use tax; providing applicability; amending s. 212.20,
 2678         F.S.; requiring the Department of Revenue to annually
 2679         distribute funds to the Florida Agricultural
 2680         Promotional Campaign Trust Fund beginning on a
 2681         specified date; providing for future repeal; amending
 2682         s. 213.053, F.S.; revising information which the
 2683         Department of Revenue may share with the Department of
 2684         Environmental Protection to include changes made by
 2685         the act; amending s. 220.02, F.S.; revising the order
 2686         in which credits may be taken to include credits
 2687         created by the act; amending s. 220.03, F.S.; revising
 2688         the date of adoption of the Internal Revenue Code and
 2689         other federal income tax statutes for purposes of the
 2690         state corporate income tax; providing retroactive
 2691         operation; amending s. 220.13, F.S.; requiring the
 2692         addition of amounts taken for certain credits to
 2693         taxable income; amending s. 220.1845, F.S.; increasing
 2694         the amount of contaminated site rehabilitation tax
 2695         credits which may be granted for each fiscal year;
 2696         creating s. 220.199, F.S.; defining terms; providing a
 2697         corporate income tax credit to developers and
 2698         homebuilders for certain graywater systems purchased
 2699         during the taxable year; specifying limits on credits
 2700         received; specifying information the developer or
 2701         homebuilder must provide; requiring the Department of
 2702         Environmental Protection to make certain
 2703         determinations and to certify such determinations
 2704         within a specified timeframe; requiring such
 2705         determinations be included on specified returns;
 2706         prohibiting the certification of credits for tax years
 2707         after a certain date; authorizing tax credits to be
 2708         carried forward for up to a specified number of years;
 2709         authorizing the Department of Revenue and the
 2710         Department of Environmental Protection to adopt rules;
 2711         providing for future repeal; creating s. 220.1991,
 2712         F.S.; authorizing a corporate income tax credit for a
 2713         portion of the cost of certain equipment used in the
 2714         production of human breast milk derived human milk
 2715         fortifiers; requiring such credit be reduced using a
 2716         specified calculation; providing requirements for
 2717         qualifying equipment; providing the maximum amount of
 2718         credits available for each taxpayer for certain fiscal
 2719         years; providing applicability; authorizing the
 2720         Department of Revenue to adopt specified rules;
 2721         providing requirements for certain forms; requiring
 2722         the credit to be approved by the Department of Revenue
 2723         before it is used; requiring the Department of Revenue
 2724         to take certain actions when processing applications;
 2725         providing requirements for incomplete applications;
 2726         authorizing credits to be carried forward for up to a
 2727         specified number of years; authorizing credits to be
 2728         used on a consolidated return in certain
 2729         circumstances; prohibiting taxpayers from conveying,
 2730         transferring, or assigning approved tax credits;
 2731         providing an exception; requiring notification if such
 2732         exception is used; requiring the Department of Revenue
 2733         to take specified actions in relation to such
 2734         notifications; providing requirements for a credit
 2735         approved after a specified event; providing for the
 2736         reduction of estimated payments in certain
 2737         circumstances; providing for future repeal; amending
 2738         s. 220.222, F.S.; requiring specified calculations
 2739         relating to the underpayment of taxes to include the
 2740         amount of certain credits; amending ss. 336.021 and
 2741         336.025, F.S.; requiring that a referendum to adopt,
 2742         amend, or reenact a ninth-cent fuel tax or local
 2743         option fuel taxes, respectively, be held at a general
 2744         election; limiting the occurrence of a referendum to
 2745         reenact such a tax; amending s. 376.30781, F.S.;
 2746         increasing the amount of tax credits for the
 2747         rehabilitation of drycleaning-solvent-contaminated
 2748         sites and brownfield sites in designated brownfield
 2749         areas which may be granted for each fiscal year;
 2750         amending s. 402.62, F.S.; increasing the Strong
 2751         Families Tax Credit cap; creating s. 550.09516, F.S.;
 2752         providing for a credit for thoroughbred racing
 2753         permitholders; requiring the Florida Gaming Control
 2754         Commission to require sufficient documentation;
 2755         authorizing permitholders to apply the credits monthly
 2756         beginning on a specified annual date to certain taxes
 2757         and fees; providing for expiration of credits;
 2758         authorizing the commission to adopt rules; amending s.
 2759         571.26, F.S.; requiring that certain funds be held
 2760         separately in the trust fund for certain purposes;
 2761         providing for the future expiration and reversion of
 2762         specified statutory text; creating s. 571.265, F.S.;
 2763         defining the terms “association” and “permitholder”;
 2764         requiring that certain funds deposited into the trust
 2765         fund be used for a specified purpose; providing for
 2766         carryover of unused funds; specifying requirements for
 2767         the use and distribution of funds; requiring
 2768         recipients to submit a report; providing for future
 2769         repeal; exempting from sales and use tax the retail
 2770         sale of certain clothing, wallets, bags, school
 2771         supplies, learning aids and jigsaw puzzles, and
 2772         personal computers and personal computer-related
 2773         accessories during specified timeframes; defining
 2774         terms; specifying locations where the tax exemptions
 2775         do not apply; authorizing certain dealers to opt out
 2776         of participating in the tax holiday, subject to
 2777         certain requirements; authorizing the Department of
 2778         Revenue to adopt emergency rules; exempting from sales
 2779         and use tax specified disaster preparedness supplies
 2780         during specified timeframes; defining terms;
 2781         specifying locations where the tax exemptions do not
 2782         apply; authorizing the Department of Revenue to adopt
 2783         emergency rules; exempting from sales and use tax
 2784         admissions to certain events, performances, and
 2785         facilities, certain season tickets, and the retail
 2786         sale of certain boating and water activity, camping,
 2787         fishing, general outdoor, and residential pool
 2788         supplies and sporting equipment during specified
 2789         timeframes; defining terms; specifying locations where
 2790         the tax exemptions do not apply; authorizing the
 2791         Department of Revenue to adopt emergency rules;
 2792         exempting from the sales and use tax the retail sale
 2793         of certain tools during a specified timeframe;
 2794         specifying locations where the tax exemptions do not
 2795         apply; authorizing the Department of Revenue to adopt
 2796         emergency rules; exempting from sales and use tax the
 2797         retail sale of new ENERGY STAR appliances during a
 2798         specified timeframe; defining the term “ENERGY STAR
 2799         appliance”; exempting from sales and use tax the
 2800         retail sale of gas ranges and cooktops during a
 2801         specified timeframe; defining the term “gas ranges and
 2802         cooktops”; authorizing the Department of Revenue to
 2803         adopt emergency rules; authorizing local taxing
 2804         jurisdictions to apply to the Department of Revenue
 2805         for a distribution to offset certain reductions in ad
 2806         valorem tax revenue; providing application
 2807         requirements; authorizing the Department of Revenue to
 2808         adopt rules; providing for future repeal; providing
 2809         appropriations; requiring the Department of Revenue to
 2810         submit a budget amendment for the transfer of funds
 2811         under certain circumstances; providing effective
 2812         dates.