Senate Bill 1612
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Florida Senate - 1998 SB 1612
By Senator Harris
24-1320-98 See HB
1 A bill to be entitled
2 An act relating to the "Florida Entertainment
3 Industry Growth Act"; creating s. 288.125,
4 F.S.; providing a short title; creating s.
5 288.1251, F.S.; providing definitions; creating
6 s. 288.1252, F.S.; creating the Entertainment
7 Florida Council within the Office of Tourism,
8 Trade, and Economic Development of the
9 Executive Office of the Governor; providing
10 purpose, membership, terms, organization,
11 powers, and duties of the council; renumbering
12 and amending s. 288.12285, F.S.; correcting a
13 reference; creating s. 288.1254, F.S.; creating
14 the Office of Entertainment Industry
15 Commissioner; providing procedure for
16 appointment of the Entertainment Industry
17 Commissioner; providing powers and duties of
18 the office; creating s. 288.1255, F.S.;
19 requiring the Office of Tourism, Trade, and
20 Economic Development to adopt rules by which it
21 may make specified expenditures for expenses
22 incurred in connection with the performance of
23 the duties of the Office of the Entertainment
24 Industry Commissioner; requiring approval of
25 such rules by the Comptroller; requiring an
26 annual report; authorizing the solicitation,
27 acceptance, and use of specified goods and
28 services by employees and representatives of
29 the Office of the Entertainment Industry
30 Commissioner; providing certain requirements
31 with respect to claims for expenses; providing
1
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Florida Senate - 1998 SB 1612
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1 a penalty for false or fraudulent claims;
2 providing for civil liability; creating s.
3 288.1256, F.S.; creating the Florida
4 Entertainment Industry Incentive Grant Program;
5 providing purpose of the program; providing for
6 the development of grant criteria; providing
7 for the administration and distribution of
8 grant funds; requiring specified documentation
9 prior to the release of funds; renumbering and
10 amending s. 288.055, F.S.; redesignating the
11 Florida Film and Television Investment Trust
12 Fund as the Florida Entertainment Industry
13 Incentive Grant Program Trust Fund; providing
14 for use of the trust fund; requiring the
15 maintenance of a specified trust fund balance;
16 specifying funds from which initial grants may
17 be awarded; specifying sources from which the
18 trust fund may receive moneys; creating s.
19 288.1258, F.S.; authorizing application for
20 approval by the Office of the Entertainment
21 Industry as a qualified production company for
22 purposes of receiving sales tax exemptions and
23 refunds; providing application procedure;
24 providing for denial and revocation of a
25 certificate of exemption; providing a penalty
26 for falsification or unauthorized use of an
27 application for certificate of exemption;
28 providing categories of qualification for
29 certificate of exemption; providing for renewal
30 of a certificate of exemption; providing for
31 duties of the Department of Revenue with
2
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Florida Senate - 1998 SB 1612
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1 respect to sales tax exemption to qualified
2 production companies; creating the Florida
3 Entertainment Industry Model Permitting Task
4 Force; providing purpose of the task force;
5 providing for appointment of members to the
6 task force; amending s. 14.2015, revising
7 purposes of the Office of Tourism, Trade, and
8 Economic Development of the Executive Office of
9 the Governor; amending s. 212.031, F.S.,
10 relating to the lease or rental of or license
11 in real property; revising language with
12 respect to property used as an integral part of
13 the performance of qualified production
14 services; amending s. 212.06, F.S., relating to
15 the tax on sales, use, and other transactions;
16 revising language with respect to the exemption
17 for fabrication labor used in the production of
18 a qualified motion picture; amending s.
19 212.0602, F.S., which exempts the purchase or
20 lease of materials, equipment, and other items
21 by specified educational entities,
22 institutions, or organizations from the sales
23 and use tax under certain limited
24 circumstances; expanding the exemption to
25 include real or personal property and support
26 operations of such educational institutions;
27 conforming references; amending s. 212.08,
28 F.S.; revising the partial exemption from the
29 tax on sales, use, and other transactions for
30 master tapes, records, films, or video tapes to
31 include entertainment industry production
3
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Florida Senate - 1998 SB 1612
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1 services and equipment within the exemption;
2 specifying the rate of the exemption; providing
3 a limitation on refunds; providing procedure
4 for obtaining refunds; revising the term
5 "amounts paid for the tangible elements";
6 clarifying definitions; providing definitions;
7 requiring the Office of Entertainment Industry
8 Commissioner to keep specified records;
9 requiring an annual report to the Legislature;
10 repealing s. 212.08(12), F.S., on October 1,
11 2008; providing for review by the Legislature
12 prior to repeal; amending s. 212.20, F.S.,
13 relating to the distribution of proceeds from
14 the tax on sales, use, and other transactions;
15 providing for the transfer of specified tax
16 proceeds to the Entertainment Industry Grant
17 Program Trust Fund; amending s. 213.053, F.S.,
18 relating to confidentiality and information
19 sharing by the Department of Revenue; providing
20 for the sharing of specified information;
21 amending ss. 212.0602, 288.108, 288.90152,
22 F.S.; conforming cross-references; repealing s.
23 212.08(5)(f), F.S.; repealing the exemption
24 from the tax on sales use and other
25 transactions for specified motion picture or
26 video equipment, and specified sound recording
27 equipment, effective January 1, 1999; repealing
28 s. 288.051, F.S., which provides a short title;
29 repealing s. 288.052, F.S., relating to
30 legislative findings and intent with respect to
31 the "Florida Film and Television Investment
4
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Florida Senate - 1998 SB 1612
24-1320-98 See HB
1 Act"; repealing s. 288.053, F.S., relating to
2 the Florida Film and Television Investment
3 Board; repealing s. 288.054, F.S., relating to
4 the administration and powers of the Florida
5 Film and Television Investment Board;
6 repealing s. 288.056, F.S., relating to
7 conditions for film and television investment
8 by the board; repealing s. 288.057, F.S., which
9 requires an annual report by the board;
10 repealing s. 288.1228, F.S., relating to the
11 direct-support organization authorized by the
12 Office of Tourism, Trade, and Economic
13 Development to assist in the promotion and
14 development of the entertainment industry;
15 repealing s. 288.12285, F.S., relating to
16 confidentiality of identities of donors to the
17 direct-support organization; providing
18 effective dates.
19
20 Be It Enacted by the Legislature of the State of Florida:
21
22 Section 1. Section 288.125, Florida Statutes, is
23 created to read:
24 288.125 Short title.--Sections 288.1251 through
25 288.1258 shall be known and may be cited as the "Florida
26 Entertainment Industry Growth Act."
27 Section 2. Section 288.1251, Florida Statutes, is
28 created to read:
29 288.1251 Definitions.--For the purposes of this act,
30 the term:
31
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Florida Senate - 1998 SB 1612
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1 (1) "Entertainment industry" means any person engaged
2 in the operation of motion picture or television studios or
3 recording studios, or any person engaged in the production of
4 motion pictures, made-for-TV motion pictures, television
5 series, commercial advertising, music videos, or sound
6 recordings.
7 (2) "Motion picture or television studio" means a
8 facility in which film or video tape productions or parts of
9 productions are made and which contains the necessary
10 equipment and personnel for this purpose and also means a
11 mobile unit or vehicle that is equipped in much the same
12 manner as a stationary studio and used in the making of film
13 or video tape productions.
14 (3) "Motion picture" means any live-action or animated
15 feature-length or short subject audiovisual work at any stage
16 of the production, consisting of a series of related images,
17 either on film, tape, or other embodiment, including, but not
18 limited to, all items comprising part of the work and
19 film-related products derived therefrom as well as duplicates
20 and prints thereof and all sound recordings created to
21 accompany a motion picture, which is produced, adapted, or
22 altered for exploitation in, on, or through any medium or
23 device and at any location, primarily for entertainment,
24 commercial, industrial, or educational purposes.
25 (4) "Commercial advertising production" means any
26 film, video, audio, or photographic production that is created
27 to promote statewide, nationally, or internationally specific
28 brands, products, services, retailers, or advocacy positions
29 for commercial purposes.
30 (5) "Recording studio" means a place where, by means
31 of mechanical or electronic devices, voices, music, or other
6
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Florida Senate - 1998 SB 1612
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1 sounds are transmitted to tapes, records, or other devices
2 capable of storing and reproducing sound.
3 (6) "Recording industry" means any person engaged in
4 an occupation or business of making recordings embodying sound
5 for a livelihood or for a profit.
6 (7) "Sound recording" means a recording of voices,
7 music, or other sounds by mechanical or electronic
8 transmission to tapes, records, or other devices capable of
9 storing and reproducing sound.
10 (8) "Music video production" means a cohesive
11 compilation of motion pictures with a specific sound recording
12 product for the purpose of broadcasting on a music television
13 network or for commercial distribution.
14 (9) "Production" means any production, or part
15 thereof, of motion pictures, made-for-TV motion pictures,
16 television series, commercial advertising productions, music
17 videos, or sound recordings as defined by this act.
18 (10) "Preproduction activities" means those
19 preliminary activities performed directly in connection with
20 the production of a motion picture, made-for-TV motion
21 picture, television series, commercial advertising production,
22 music video, or sound recording, which include, but are not
23 limited to, obtaining story rights, scriptwriting,
24 storyboarding, budgeting, scheduling, and assembling the
25 financing, producers, director, and prime talent.
26 (11) "Production activities" means those activities
27 performed in direct connection with the production, or any
28 part thereof, of a motion picture, made-for-TV motion picture,
29 television series, commercial advertising production, music
30 video, or sound recording, which include, but are not limited
31 to, location scouting and managing, set construction and
7
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Florida Senate - 1998 SB 1612
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1 acquisition, props acquisition, wardrobe construction and
2 acquisition, hair and makeup design and execution,
3 cinematography, photography, videography, sound recording, and
4 personnel travel and meal acquisition and related activities.
5 (12) "Postproduction activities" means those
6 activities performed directly in connection with transforming
7 the individual images and sounds recorded during production
8 into a cohesive body, which include, but are not limited to,
9 editing, dubbing, creating supplementary sound tracks,
10 automated dialogue replacement, foley stage recording, sound
11 mixing, creating special effects, two-dimensional and
12 three-dimensional graphics and animation, and creating credit
13 titles.
14 (13) "Producer" means any person who causes to be made
15 a motion picture, made-for-TV motion picture, television
16 series, commercial advertising, music video, or sound
17 recording, or any part thereof, primarily for entertainment,
18 commercial, industrial, or educational purposes.
19 (14) "Council" means the Entertainment Florida
20 Council.
21 Section 3. Section 288.1252, Florida Statutes, is
22 created to read:
23 288.1252 Entertainment Florida Council; creation;
24 purpose; membership; nominating council; powers and duties.--
25 (1) CREATION.--There is hereby created within the
26 Office of Tourism, Trade, and Economic Development of the
27 Executive Office of the Governor, for administrative purposes
28 only, the Entertainment Florida Council.
29 (2) PURPOSE.--The purpose of the council shall be to
30 serve as an advisory body to the Office of Tourism, Trade, and
31 Economic Development and to the Office of the Entertainment
8
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Florida Senate - 1998 SB 1612
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1 Industry Commissioner to provide these offices with industry
2 insight and expertise related to developing, promoting, and
3 providing service to the state's entertainment industry and to
4 provide private sector supplemental financial support to the
5 programs of the Office of the Entertainment Industry
6 Commissioner.
7 (3) MEMBERSHIP.--
8 (a) The council shall consist of 17 members, five to
9 be appointed by the Governor, six to be appointed by the
10 President of the Senate, and six to be appointed by the
11 Speaker of the House of Representatives, with the initial
12 appointments being made no later than July 1, 1998.
13 (b) When making appointments to the council, the
14 Governor, the President of the Senate, and the Speaker of the
15 House of Representatives shall appoint persons who are
16 residents of the state and who are highly knowledgeable of,
17 active in, and recognized leaders in Florida's motion picture,
18 television, video, sound recording or other entertainment
19 industries. These persons shall include, but not be limited
20 to, representatives of local government film commissions,
21 representatives of entertainment associations, and board
22 chairs, presidents, chief executive officers, chief operating
23 officers, or persons of comparable executive position or
24 stature of leading or otherwise important entertainment
25 industry businesses. Council members shall be appointed in
26 such a manner as to equitably represent the broadest spectrum
27 of the entertainment industry and geographic areas of the
28 state.
29 (c) Council members shall serve for 4-year terms,
30 except that the initial terms shall be staggered:
31
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Florida Senate - 1998 SB 1612
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1 1. The Governor shall appoint one member for a 1-year
2 term, one member for a 2-year term, one member for a 3-year
3 term, and two members for 4-year terms.
4 2. The President of the Senate shall appoint one
5 member for a 1-year term, two members for 2-year terms, two
6 members for 3-year terms, and one member for a 4-year term.
7 3. The Speaker of the House of Representatives shall
8 appoint one member for a 1-year term, two members for 2-year
9 terms, two members for 3-year terms, and one member for a
10 4-year term.
11 (d) Subsequent appointments shall be made by the
12 official who appointed the council member whose expired term
13 is to be filled.
14 (e) Absence from three consecutive meetings shall
15 result in automatic removal from the council.
16 (f) A vacancy on the council shall be filled for the
17 remainder of the unexpired term by the official who appointed
18 the vacating member.
19 (g) No more than one member of the council may be an
20 employee of any one company, organization, or association.
21 (h) Any member shall be eligible for reappointment but
22 may not serve more than two consecutive terms.
23 (i) The council shall meet no less frequently than
24 once each quarter of the calendar year, but may meet more
25 often as set by the council.
26 (j) The council shall annually elect one member to
27 serve as chair of the council and one member to serve as vice
28 chair. The Office of the Entertainment Industry Commissioner
29 shall provide staff assistance to the council, which shall
30 include, but not be limited to, keeping records of the
31 proceedings and financial activities of the council, and
10
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Florida Senate - 1998 SB 1612
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1 serving as custodian of all books, documents, and papers filed
2 with the council.
3 (k) A majority of the members of the council shall
4 constitute a quorum.
5 (l) Members of the council shall serve without
6 compensation, but shall be entitled to reimbursement for per
7 diem and travel expenses in accordance with s. 112.061 while
8 in performance of their duties.
9 (m) Each member of the council shall file full and
10 public disclosure of financial interests at the times and
11 places and in the same manner required of elected
12 constitutional officers under s. 8, Art. II of the State
13 Constitution and any law implementing that provision.
14 (n) The Entertainment Industry Commissioner shall be
15 an ex officio member of the council.
16 (4) POWERS AND DUTIES.--Entertainment Florida Council
17 shall have all the powers necessary or convenient to carry out
18 and effectuate the purposes and provisions of this act,
19 including, but not limited to, the power to:
20 (a) Adopt bylaws for the governance of its affairs and
21 the conduct of its business and rules to implement the
22 provisions of this act.
23 (b) Make and execute contracts and other instruments
24 necessary or convenient for the exercise of its powers and
25 functions, including, but not limited to, a contract with a
26 direct-support organization.
27 (c) Create a direct-support organization to raise
28 funds to provide supplemental support for the operation and
29 programs of the Office of the Entertainment Industry
30 Commissioner and serve as the board of directors of such an
31 organization, which shall:
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Florida Senate - 1998 SB 1612
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1 1. Be a Florida corporation not for profit,
2 incorporated under the provisions of chapter 617 and approved
3 by the Department of State.
4 2. Be organized and operated exclusively to receive,
5 hold, invest, and administer property, to raise funds and
6 accept gifts, and to make expenditures to supplement the
7 activities, services, functions, and programs of the Office of
8 the Entertainment Industry Commissioner.
9 3. Be certified annually by the Office of Tourism,
10 Trade, and Economic Development as operating in a manner
11 consistent with the goals of the approved strategic plan for
12 the Office of the Entertainment Industry Commissioner.
13 4. Be governed by a board of directors whose
14 membership is synonymous with the membership of the
15 Entertainment Florida Council.
16 5. Make provisions for an annual postaudit of its
17 financial accounts to be conducted by an independent certified
18 public accountant in accordance with rules promulgated by the
19 Auditor General. The annual audit report shall include a
20 management letter and shall be submitted to the Auditor
21 General and the Office of Tourism, Trade, and Economic
22 Development for review. The Office of Tourism, Trade, and
23 Economic Development and the Auditor General shall have the
24 authority to require and receive from the organization or its
25 independent auditor any detail or supplemental data relative
26 to the operation of the organization.
27 6. Not be considered an agency for the purposes of
28 chapters 120, 216, and 287; ss. 255.21, 255.25, and 255.254,
29 relating to leasing of buildings; ss. 283.33 and 283.35,
30 relating to bids for printing; s. 215.31; and parts I, II, and
31 IV through VIII of chapter 112.
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1 (d) Develop a 5-year strategic plan, by no later than
2 June 30, 1999, to guide the activities of the Office of the
3 Entertainment Industry Commissioner. The plan shall:
4 1. Be annual in construction and ongoing in nature.
5 2. Include recommendations relating to the
6 organizational structure of the Office of the Entertainment
7 Industry Commissioner.
8 3. Include an annual budget projection for the Office
9 of the Entertainment Industry Commissioner for each year of
10 the plan.
11 4. Include an operational model for the Office of the
12 Entertainment Industry Commissioner to use in implementing
13 programs designed to:
14 a. Develop and promote the state's entertainment
15 industry.
16 b. Have the office serve as a liaison between the
17 entertainment industry and other state and local governmental
18 agencies and labor organizations.
19 c. Gather statistical information related to the
20 state's entertainment industry.
21 d. Provide information and service to businesses,
22 communities, organizations and individuals engaged in
23 entertainment industry activities.
24 e. Administer field offices.
25 f. Administer the Entertainment Industry Incentive
26 Grant program.
27 5. Include recommendations regarding specific
28 performance standards and measurable outcomes for the
29 programs to be implemented by the Office of the Entertainment
30 Industry Commissioner.
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Florida Senate - 1998 SB 1612
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1 6. Include an ongoing assessment of, and make
2 recommendations on, the feasibility of creating an alternative
3 public/private partnership for the purpose of contracting with
4 such a partnership for the administration of the state's
5 entertainment industry promotion, development, and industry
6 service programs.
7 (e) Oversee the Entertainment Industry Commissioner's
8 administration of the programs related to the approved
9 strategic plan, and advise the Office of Tourism, Trade, and
10 Economic Development on whether the Commissioner is
11 effectively administering such programs.
12 (f) Appear on its own behalf before boards,
13 commissions, departments, or other agencies of municipal,
14 county, or state government, or the Federal Government.
15 (g) Do any and all things necessary or convenient to
16 carry out the purposes of and exercise the powers granted in
17 this act.
18 (h) Provide financial supplements to the programs of
19 the Office of the Entertainment Industry Commissioner.
20 Section 4. Section 288.12285, Florida Statutes, is
21 renumbered as section 288.1253, Florida Statutes, and amended
22 to read:
23 288.1253 288.12285 Promotion and development of
24 entertainment industries; direct-support organization;
25 confidentiality of donor identities.--The identity of a donor
26 or prospective donor to the direct-support organization
27 authorized under s. 288.1252 s. 288.1228 who desires to remain
28 anonymous and all information identifying such donor or
29 prospective donor are confidential and exempt from s.
30 119.07(1) and s. 24(a), Art. I of the State Constitution.
31 Such anonymity shall be maintained in audit reports. This
14
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Florida Senate - 1998 SB 1612
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1 section expires October 2, 2001, and is subject to review by
2 the Legislature under the Open Government Sunset Review Act of
3 1995 in accordance with s. 119.15 before that date.
4 Section 5. Section 288.1254, Florida Statutes, is
5 created to read:
6 288.1254 Promotion and development of entertainment
7 industry; Office of the Entertainment Industry Commissioner;
8 creation; purpose; powers and duties.--
9 (1) CREATION.--
10 (a) There is hereby created within the Office of
11 Tourism, Trade, and Economic Development the Office of the
12 Entertainment Industry Commissioner for the purpose of
13 developing, promoting, and providing services to the state's
14 entertainment industry.
15 (b) The Office of Tourism, Trade, and Economic
16 Development shall conduct a national search for a qualified
17 person to fill the position of Entertainment Industry
18 Commissioner, and the Executive Director of the Office of
19 Tourism, Trade, and Economic Development shall appoint the
20 Entertainment Industry Commissioner from a list of the top
21 three candidates recommended by the Entertainment Florida
22 Council.
23 (2) POWERS AND DUTIES.--
24 (a) The Office of the Entertainment Industry
25 Commissioner, in performance of its duties, shall:
26 1. Implement the approved 5-year strategic plan
27 developed by the Entertainment Florida Council for
28 entertainment industry development, promotion, liaison
29 services, field office administration, information, and
30 production incentive grant program administration.
31
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1 2. Develop and facilitate a smooth working
2 relationship between state agencies and local governments in
3 cooperation with local film commission offices for
4 out-of-state and indigenous entertainment industry production
5 entities.
6 3. Implement a structured methodology prescribed for
7 coordinating activities of local offices with each other and
8 the commissioner's office.
9 4. Represent the state's indigenous entertainment
10 industry to key decisionmakers within the national and
11 international entertainment industry, and to state and local
12 officials.
13 5. Prepare an inventory of entertainment industry
14 asset information on talent, crew, related businesses, and
15 support services and coordinate with local offices to develop
16 an information tool for common use.
17 6. Represent key decisionmakers within the national
18 and international entertainment industry to the indigenous
19 entertainment industry and to state and local officials.
20 7. Serve as liaison between entertainment industry
21 producers and labor organizations.
22 8. Administer the production incentive grant program
23 under s. 288.1256.
24 (b) The Office of the Entertainment Industry
25 Commissioner, in the performance of its duties, may:
26 1. Conduct or contract for specific promotion and
27 marketing functions, including, but not limited to, production
28 of a statewide directory, production and maintenance of an
29 Internet web site, organization of trade show participation,
30 and appropriate cooperative marketing opportunities.
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1 2. Conduct its affairs, carry on its operations,
2 establish offices, and exercise the powers granted by this act
3 in any state, territory, district, or possession of the United
4 States.
5 3. Carry out any program of information, special
6 events, or publicity designed to attract entertainment
7 industry to Florida.
8 4. Encourage and cooperate with other public and
9 private organizations or groups in their efforts to publicize
10 to the entertainment industry in this state, other states, and
11 other countries the depth of Florida's entertainment industry
12 talent, crew, production companies, production equipment
13 resources, related businesses, and support services, including
14 the establishment of and expenditure for a program of
15 cooperative advertising with these public and private
16 organizations and groups in accordance with the provisions of
17 chapter 120.
18 5. Provide and arrange for reasonable and necessary
19 promotional items and services for such persons as the office
20 deems proper in connection with the performance of the
21 promotional and other duties of the office.
22 Section 6. Section 288.1255, Florida Statutes, is
23 created to read:
24 288.1255 Travel and entertainment expenses.--
25 (1) As used in this section:
26 (a) "Business client" means any person, other than a
27 state official or state employee, who receives the services
28 of, or is the subject of solicitation by, representatives of
29 the Office of the Entertainment Industry Commissioner in
30 connection with the performance of its statutory duties,
31 including persons or representatives of entertainment industry
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1 companies considering or being solicited for location,
2 relocation, or expansion of an entertainment industry business
3 within the state.
4 (b) "Entertainment expenses" means the actual,
5 necessary, and reasonable costs of providing hospitality for
6 business clients or guests, which costs are defined and
7 prescribed by rules adopted by the Office of Tourism, Trade,
8 and Economic Development, subject to approval by the
9 Comptroller.
10 (c) "Guest" means a person, other than a state
11 official or state employee, authorized by the Office of
12 Tourism, Trade, and Economic Development to receive the
13 hospitality of the Office of the Entertainment Industry
14 Commissioner in connection with the performance of its
15 statutory duties.
16 (d) "Travel expenses" means the actual, necessary, and
17 reasonable costs of transportation, meals, lodging, and
18 incidental expenses normally incurred by a traveler, which
19 costs are defined and prescribed by rules adopted by the
20 Office of Tourism, Trade, and Economic Development, subject to
21 approval by the Comptroller.
22 (2) Notwithstanding the provisions of s. 112.061, the
23 Office of Tourism, Trade, and Economic Development shall adopt
24 rules by which it may make expenditures by advancement or
25 reimbursement, or a combination thereof, to:
26 (a) State officers and state employees for travel
27 expenses or entertainment expenses incurred by such officers
28 and employees in connection with the performance of the
29 statutory duties of the Office of the Entertainment Industry
30 Commissioner.
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1 (b) State officers and state employees for travel
2 expenses or entertainment expenses incurred by such officers
3 and employees on behalf of guests, business clients, or
4 authorized persons as defined in s. 112.061(2)(e) in
5 connection with the performance of the statutory duties of the
6 Office of the Entertainment Industry Commissioner.
7 (c) Third party vendors for the travel or
8 entertainment expenses of guests, business clients, or
9 authorized persons as defined in s. 112.061(2)(e) incurred
10 while such persons are participating in activities or events
11 carried out by the Office of the Entertainment Industry
12 Commissioner in connection with that office's statutory
13 duties.
14
15 The rules shall be subject to approval by the Comptroller
16 prior to promulgation. The rules shall require the submission
17 of paid receipts, or other proof of expenditure prescribed by
18 the Comptroller, with any claim for reimbursement and shall
19 require, as a condition for any advancement of funds, an
20 agreement to submit paid receipts or other proof of
21 expenditure and to refund any unused portion of the
22 advancement within 15 days after the expense is incurred or,
23 if the advancement is made in connection with travel, within
24 10 working days after the traveler's return to headquarters.
25 However, with respect to an advancement of funds made solely
26 for travel expenses, the rules may allow paid receipts or
27 other proof of expenditure to be submitted, and any unused
28 portion of the advancement to be refunded, within 10 working
29 days after the traveler's return to headquarters. Operational
30 or promotional advancements, as defined in s. 288.35(4),
31
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1 obtained pursuant to this section shall not be commingled with
2 any other state funds.
3 (3) The Office of Tourism, Trade, and Economic
4 Development shall prepare an annual report of the expenditures
5 of the Office of the Entertainment Industry Commissioner and
6 provide such report to the Legislature no later than December
7 30 of each year for the expenditures of the previous fiscal
8 year. The report shall consist of a summary of all travel,
9 entertainment, and incidental expenses incurred within the
10 United States and all travel, entertainment, and incidental
11 expenses incurred outside the United States.
12 (4) The Office of the Entertainment Industry
13 Commissioner and its employees and representatives, when
14 authorized, may request, accept, and use complimentary travel,
15 accommodations, meeting space, meals, equipment,
16 transportation, and any other goods or services necessary for
17 or beneficial to the performance of the office's duties and
18 purposes, so long as such solicitation, acceptance, or use is
19 not in conflict with part III of chapter 112. The Office of
20 Tourism, Trade, and Economic Development shall, by rule,
21 develop internal controls to ensure that such goods or
22 services requested, accepted, or used pursuant to this
23 subsection are limited to those which will assist in the
24 furtherance of the office's goals and are in compliance with
25 part III of chapter 112.
26 (5) Any claim submitted under this section shall not
27 be required to be sworn to before a notary public or other
28 officer authorized to administer oaths, but any claim
29 authorized or required to be made under any provision of this
30 section shall contain a statement that the expenses were
31 actually incurred as necessary travel or entertainment
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1 expenses in the performance of official duties of the Office
2 of the Entertainment Industry Commissioner and shall be
3 verified by written declaration that it is true and correct as
4 to every material matter. Any person who willfully makes and
5 subscribes to any claim which he or she does not believe to be
6 true and correct as to every material matter or who willfully
7 aids or assists in, procures, or counsels or advises with
8 respect to, the preparation or presentation of a claim
9 pursuant to this section that is fraudulent or false as to any
10 material matter, whether or not such falsity or fraud is with
11 the knowledge or consent of the person authorized or required
12 to present the claim, is guilty of a misdemeanor of the second
13 degree, punishable as provided in s. 775.082 or s. 775.083.
14 Whoever receives an advancement or reimbursement by means of a
15 false claim is civilly liable, in the amount of the
16 overpayment, for the reimbursement of the public fund from
17 which the claim was paid.
18 Section 7. Section 288.1256, Florida Statutes, is
19 created to read:
20 288.1256 Florida Entertainment Industry Incentive
21 Grant Program.--
22 (1) There is created the Florida Entertainment
23 Industry Incentive Grant Program within the Office of the
24 Entertainment Industry Commissioner. The purpose of the grant
25 program shall be to encourage and assist entertainment
26 industry producers, as defined in this act, to select Florida
27 as their production location, to assist local communities in
28 attracting entertainment industry preproduction, production,
29 and postproduction activities to their areas, and to provide
30 educational scholarships and training program development
31
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1 funds to state postsecondary educational institutions for
2 entertainment industry programs.
3 (2) For the purposes of this section, the definition
4 of the term "Florida-based company" shall be developed by the
5 Entertainment Industry Commissioner with the assistance of the
6 Entertainment Florida Council prior to the implementation of
7 the Florida Entertainment Industry Incentive Grant Program.
8 (3) The Office of the Entertainment Industry
9 Commissioner shall develop grant criteria and award levels and
10 shall administer the distribution of grant funds under the
11 following categories:
12 (a) Motion picture productions with budgets of at
13 least $1 million to be spent in the state, which have secured
14 completion bonds and distribution contracts, and that are
15 produced by Florida-based companies.
16 (b) Television series or made-for-TV motion picture
17 productions to be produced in the state, which have secured
18 syndication or sale to a network, and which employ at least 60
19 percent Florida-based crew.
20 (c) Commercial advertising productions with budgets of
21 at least $250,000 to be spent in the state and that are
22 produced by Florida-based companies.
23 (d) Music sound recording productions to be produced
24 in the state by Florida-based companies.
25 (e) Student scholarships for students enrolled in
26 entertainment industry production programs:
27 1. At public colleges, universities, community
28 colleges, and vocational and technical schools in Florida
29 whose curriculums are approved by the Board of Regents.
30
31
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1 2. At private colleges and universities licensed by
2 the State Board of Independent Colleges and Universities or
3 holding a certificate of exemption under s. 246.085.
4 3. At postsecondary technical schools licensed by the
5 State Board of Independent Postsecondary Vocational,
6 Technical, Trade, and Business Schools.
7 (f) Community matching grants to assist Florida
8 communities in attracting entertainment industry productions
9 and in servicing productions.
10 (4) Prior to the release of funds under this section,
11 any applicant for production-related grants shall provide
12 documentation to the satisfaction of the Office of the
13 Entertainment Industry Commissioner that:
14 (a) The applicant has expended or will expend any
15 specifically required amounts, or if no amount is required,
16 has expended or will expend at least 85 percent of the
17 project's production budget within the state.
18 (b) The applicant has a commitment for distribution
19 and exhibition.
20 (5) The applicant's production-related project shall
21 provide such other documentation as may be required by the
22 council.
23 (6) Grant applicants shall be qualified by the Office
24 of the Entertainment Industry Commissioner and approved by the
25 Office of Tourism, Trade, and Economic Development and the
26 Entertainment Florida Council. Names of qualified
27 production-related applicants shall be put into a pool from
28 which at least one applicant from each category named in
29 paragraphs (3)(a)-(e) shall be drawn annually, at random, to
30 receive the grants, based upon availability of funds.
31
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1 Previous applicants awarded grants under this paragraph shall
2 not be eligible to apply for another grant for 2 years.
3 Section 8. Section 288.055, Florida Statutes, is
4 renumbered as section 288.1257, Florida Statutes, and amended
5 to read:
6 288.1257 288.055 Florida Entertainment Industry
7 Incentive Grant Program Film and Television Investment Trust
8 Fund.
9 (1) There is created within the State Treasury the
10 Florida Entertainment Industry Incentive Grant Program Film
11 and Television Investment Trust Fund, from which money may be
12 expended for those grants awarded by the Office of the
13 Entertainment Industry Commissioner investments or loans, as
14 authorized by this act, to encourage and assist feature film
15 producers, television production companies, and distributors
16 to select Florida as their production location.
17 (2) The trust fund may be the repository of funds
18 deposited by private and public sector sources investors, upon
19 such terms and conditions as agreed upon between investors and
20 the board. In no way shall such trust funds be made
21 available, reappropriated, or transferred to the state's
22 General Revenue Fund.
23 (3) The trust fund shall reach and maintain a balance
24 of no less than $1 million. Initial grants may be awarded
25 from the trust fund from interest earned on the balance of $1
26 million or from any funds which exceed the balance of $1
27 million. The board is authorized to invest and make loans from
28 the Florida Film and Television Investment Trust Fund
29 individually or jointly under capital participation
30 arrangements with public and private sector investors in film
31 productions and television productions which select Florida as
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1 their production location. Such investments or loans will be
2 made under conditions required by law.
3 (4) In addition to the transfer of sales tax proceeds
4 pursuant to the provisions of s. 212.20, the trust fund may
5 receive contributions, gifts, grants, the proceeds of
6 fundraising activities of the Entertainment Florida Council or
7 its direct-support organization, and the proceeds from the
8 creation of an entertainment industry specialty license plate.
9 The board may invest trust funds in privately managed capital
10 funds in order to achieve the investment purposes contained in
11 this section.
12 (5) In order for the trust fund to maintain a
13 sufficient pool of money, the board may disburse any profits
14 earned by investments of the board to private sector or public
15 investors as an inducement for such investors to maintain
16 their principal investment sum in the Florida Film and
17 Television Investment Trust Fund pool for such time and terms
18 as the board may determine by rule.
19 (6) The trust fund will be funded primarily from
20 contributions, gifts, scholarships, grants, and fundraising
21 activities of the board and the Office of Tourism, Trade, and
22 Economic Development. Additionally, the trust fund is
23 authorized to accept any contributions from the Legislature,
24 when so appropriated.
25 (7) It is the intent of the Legislature that if any
26 one type of investment mechanism authorized in this act is
27 held to be invalid, all other mechanisms remain available.
28 (8) The board may separate and categorize the state's
29 Film and Television Investment Trust Fund moneys to assure
30 that the board's investments and loans during each fiscal year
31
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1 are representative of film, television, major studios,
2 mini-major studios, and independent production companies.
3 (9) Under no circumstance shall the credit of the
4 state be pledged, other than moneys in the Film and Television
5 Investment Trust Fund.
6 Section 9. Section 288.1258, Florida Statutes, is
7 created to read:
8 288.1258 Entertainment industry qualified production
9 companies; application procedure; categories; duties of the
10 Department of Revenue.--
11 (1)(a) Any production company engaged in this state in
12 the production of motion pictures, made-for-TV motion
13 pictures, television series, commercial advertising, music
14 videos, or music recordings, as they are defined in this act,
15 may submit an application to the Office of the Entertainment
16 Industry Commissioner to be approved as a qualified production
17 company for the purpose of receiving a sales and use tax
18 certificate of exemption from the Department of Revenue or for
19 applying for a sales and use tax refund.
20 (b) For the purposes of this section, the term
21 "qualified production company" means any production company
22 that has submitted a properly completed application to the
23 Office of the Entertainment Industry Commissioner and is
24 subsequently qualified by that office.
25 (2) APPLICATION PROCEDURE.--
26 (a)1. The Office of the Entertainment Industry
27 Commissioner shall establish a process by which an
28 entertainment industry production company may be approved by
29 the office as a qualified production company and may receive a
30 certificate of exemption from the Department of Revenue for
31 the sales and use tax exemptions under ss. 212.031(1)(a)9.,
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1 212.06(1)(b), and 212.08(12)(a)3. and may be eligible to apply
2 to the Department of Revenue for sales and use tax refunds
3 under s. 212.08(12)(a)2.
4 2. Upon determination by the Office of the
5 Entertainment Industry Commissioner that a production company
6 meets the established approval criteria and qualifies for
7 exemption, the Office of the Entertainment Industry
8 Commissioner shall forward the approved application or
9 application renewal or extension to the Department of Revenue,
10 which shall issue a certificate of exemption.
11 3. The Office of the Entertainment Industry
12 Commissioner shall deny an application or application for
13 renewal or extension from a production company if it
14 determines that the production company does not meet the
15 established approval criteria.
16 (b) The Office of the Entertainment Industry
17 Commissioner shall develop, with the cooperation of the
18 Department of Revenue and local government entertainment
19 industry promotion agencies, a standardized application form
20 for use in approving qualified production companies.
21 1. The application form shall include, but not be
22 limited to, production-related information on employment,
23 proposed budgets, planned purchases of items exempted from
24 sales and use taxes under ss. 212.031(1)(a)9., 212.06(1)(b),
25 and 212.08(12)(a)3., a signed affirmation from the applicant
26 that any items purchased for which the applicant is seeking a
27 tax exemption are intended for use exclusively as an integral
28 part of entertainment industry preproduction, production or
29 postproduction activities engaged in primarily in this state,
30 and a signed affirmation from the Office of the Entertainment
31 Industry Commissioner that the information on the application
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1 form has been verified and is correct. In lieu of information
2 on projected employment, proposed budgets, or planned
3 purchases of exempted items, a production company seeking a
4 1-year certificate of exemption may submit summary historical
5 data on employment, production budgets, and purchases of
6 exempted items related to production activities in this state.
7 Any information gathered from production companies for the
8 purposes of this section shall be considered confidential
9 taxpayer information and shall be disclosed only as provided
10 in s. 213.053.
11 2. The application form may be distributed to
12 applicants by the Office of the Entertainment Industry
13 Commissioner or local government entertainment industry
14 promotion agencies.
15 (c) All applications, renewals, and extensions for
16 designation as a qualified production company shall be
17 processed by the Office of the Entertainment Industry
18 Commissioner.
19 (d) In the event that the Department of Revenue
20 determines that a production company no longer qualifies for,
21 or has otherwise used, a certificate of exemption for purposes
22 other than those authorized by this section and chapter 212,
23 the Department of Revenue shall revoke the certificate of
24 exemption of that production company, and any sales or use
25 taxes exempted on items purchased or leased by the production
26 company during the time such company did not qualify for a
27 certificate of exemption or improperly used a certificate of
28 exemption, shall become immediately due to the Department of
29 Revenue, along with interest and penalty as provided by
30 section 212.12. In addition to the other penalties imposed by
31 this part, any person who knowingly and willfully falsifies an
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1 application, or uses a certificate of exemption for purposes
2 other than those authorized by this section and chapter 212,
3 commits a felony of the third degree, punishable as provided
4 in s. 775.082, s. 775.083, and s. 775.084.
5 (e) The Office of the Entertainment Industry
6 Commissioner shall develop and periodically update, in
7 cooperation with local government entertainment industry
8 promotion agencies, entertainment industry representatives,
9 and program directors of public postsecondary institutions
10 which house and operate entertainment industry production
11 facilities, a list of products and services commonly used by
12 entertainment industry producers in connection with
13 preproduction, production, and postproduction activities
14 described in this act and in s. 212.08(12)(b), which shall be
15 made available to production companies applying for
16 designation as a qualified production company.
17 (3) CATEGORIES.--
18 (a)1. A production company may be qualified for
19 designation as a qualified production company for a period of
20 1 year if the company has operated a business in Florida at a
21 permanent address for a period of 12 consecutive months. Such
22 a qualified production company shall receive a single 1-year
23 certificate of exemption from the Department of Revenue for
24 the sales and use tax exemptions under ss. 212.031(1)(a)9.,
25 212.06(1)(b), and 212.08(12)(a)3., which certificate shall
26 expire 1 year after issuance or upon the cessation of business
27 operations in the state, at which time the certificate shall
28 be surrendered to the Department of Revenue. Such a qualified
29 production company may also submit one application per
30 production for the sales and use tax refund under s.
31
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1 212.08(12)(a)2. for the period of validity of the company's
2 certificate of exemption.
3 2. The Office of the Entertainment Industry
4 Commissioner shall develop a method by which a qualified
5 production company may annually renew a 1-year certificate of
6 exemption for a period of up to 5 years without requiring the
7 production company to resubmit a new application during that
8 5-year period.
9 3. Any qualified production company may submit a new
10 application for a 1-year certificate of exemption upon the
11 expiration of that company's certificate of exemption.
12 (b)1. A production company may be qualified for
13 designation as a qualified production company for a period of
14 90-days. Such production company shall receive a single 90-day
15 certificate of exemption from the Department of Revenue for
16 the sales and use tax exemptions under ss. 212.031(1)(a)9.,
17 212.06(1)(b), and 212.08(12)(a)3., which certificate shall
18 expire 90 days after issuance, with extensions contingent upon
19 approval of the Office of the Entertainment Industry
20 Commissioner. The certificate shall be surrendered to the
21 Department of Revenue upon its expiration. Such a qualified
22 production company may also submit one application per
23 production for the sales and use tax refund under s.
24 212.08(12)(a)2. for the period of validity of the company's
25 certificate of exemption.
26 2. Any production company may submit a new application
27 for a 90-day certificate of exemption upon the expiration of
28 that company's certificate of exemption.
29 (4) DUTIES OF THE DEPARTMENT OF REVENUE.--
30 (a) The Department of Revenue shall issue a numbered
31 certificate of exemption to a qualified production company
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1 within 5 working days of the receipt of a properly completed
2 and approved application, application renewal, or application
3 extension from the Office of the Entertainment Industry
4 Commissioner.
5 (b) The Department of Revenue shall promulgate such
6 rules and shall prescribe and publish such forms as may be
7 necessary to effectuate the purposes of this act or any of the
8 sales tax exemptions which are reasonably related to the
9 provisions of this act.
10 (c) The Department of Revenue is authorized to
11 establish audit procedures in accordance with the provisions
12 of ss. 212.12 and 212.13 which relate to the sales tax
13 exemption provisions of this act.
14 Section 10. Florida Entertainment Industry Model
15 Permitting Task Force; creation; membership; powers and
16 duties; report.--There is created within the Office of the
17 Entertainment Industry Commissioner, for a period of one year,
18 a task force for the purpose of developing a model for uniform
19 permits for use by state agencies and county and municipal
20 governments.
21 (1) Members of the task force shall be appointed by the
22 Governor no later than July 1, 1998, for a period of 1 year
23 and shall include one representative from each of the
24 following:
25 (a) The Office of Tourism, Trade, and Economic
26 Development.
27 (b) The Department of Environmental Protection.
28 (c) The Division of Recreation and Parks of the
29 Department of Environmental Protection.
30 (d) The Department of Transportation.
31 (e) The Office of the State Fire Marshall.
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1 (f) The Board of Regents.
2 (g) The Florida League of Cities.
3 (h) The Florida Association of Counties.
4 (i) The Department of Highway Safety and Motor
5 Vehicles.
6 (j) The Division of Law Enforcement of the Department
7 of Environmental Protection.
8 (k) The Department of Community Affairs.
9 (l) The Department of Corrections.
10 (m) The Florida Film Commissioner's Association.
11 (n) Each of the state's two largest motion-picture
12 production studios.
13 (o) The Florida Motion Picture and Television
14 Association.
15 (p) The recording industry.
16 (q) The commercial advertising industry.
17 (2) The task force shall meet as often as necessary to
18 develop a report which shall be given to the President of the
19 Senate and the Speaker of the House of Representatives no
20 later than June 30, 1999, which shall include:
21 (a) A recommendation for model permits for use by
22 state agencies and county and municipal governments in
23 granting temporary permits to entertainment industry
24 businesses in the process of production activities.
25 (b) Cost recommendations for use of state and local
26 government buildings, property, and personnel.
27 (c) Recommendations for developing a timetable for
28 securing state and local environmental permits during the
29 preproduction and production stages of an entertainment
30 industry project.
31
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1 (3) The task force shall elect a chair who will set
2 the meeting schedules for the task force.
3 (4) The Office of the Entertainment Industry
4 Commissioner may provide staff assistance to the task force
5 for the purpose of recording the minutes of each meeting.
6 (5) Members of the task force shall serve without
7 compensation, but shall be entitled to reimbursement for per
8 diem and travel expenses in accordance with s. 112.061 while
9 in the performance of their duties.
10 Section 11. Subsections (2) and (7) of section
11 14.2015, Florida Statutes, are amended to read:
12 14.2015 Office of Tourism, Trade, and Economic
13 Development; creation; powers and duties.--
14 (2) The purpose of the Office of Tourism, Trade, and
15 Economic Development is to assist the Governor in working with
16 the Legislature, state agencies, business leaders, and
17 economic development professionals to formulate and implement
18 coherent and consistent policies and strategies designed to
19 provide economic opportunities for all Floridians. To
20 accomplish such purposes, the Office of Tourism, Trade, and
21 Economic Development shall:
22 (a) Contract, notwithstanding the provisions of part I
23 of chapter 287, with the direct-support organization created
24 under s. 288.1228, or a designated Florida not-for-profit
25 corporation whose board members have had prior experience in
26 promoting, throughout the state, the economic development of
27 the Florida motion picture, television, radio, video,
28 recording, and entertainment industries, to guide, stimulate,
29 and promote the entertainment industry in the state.
30 (a)(b) Contract, notwithstanding the provisions of
31 part I of chapter 287, with the direct-support organization
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1 created under s. 288.1229 to guide, stimulate, and promote the
2 sports industry in the state.
3 (b)(c) Monitor the activities of public-private
4 partnerships and state agencies in order to avoid duplication
5 and promote coordinated and consistent implementation of
6 programs in areas including, but not limited to, tourism;
7 international trade and investment; business recruitment,
8 creation, retention, and expansion; minority and small
9 business development; and rural community development.
10 (c)(d) Facilitate the direct involvement of the
11 Governor and the Lieutenant Governor in economic development
12 projects designed to create, expand, and retain Florida
13 businesses and to recruit worldwide business.
14 (d)(e) Assist the Governor, in cooperation with
15 Enterprise Florida, Inc., and the Florida Commission on
16 Tourism, in preparing an annual report to the Legislature on
17 the state of the business climate in Florida and on the state
18 of economic development in Florida which will include the
19 identification of problems and the recommendation of
20 solutions. This report shall be submitted to the President of
21 the Senate, the Speaker of the House of Representatives, the
22 Senate Minority Leader, and the House Minority Leader by
23 January 1 of each year, and it shall be in addition to the
24 Governor's message to the Legislature under the State
25 Constitution and any other economic reports required by law.
26 (e)(f) Plan and conduct at least three meetings per
27 calendar year of leaders in business, government, and economic
28 development called by the Governor to address the business
29 climate in the state, develop a common vision for the economic
30 future of the state, and identify economic development efforts
31 to fulfill that vision.
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1 (f)(g)1. Administer the Florida Enterprise Zone Act
2 under ss. 290.001-290.016, the community contribution tax
3 credit program under ss. 220.183 and 624.5105, the tax refund
4 program for qualified target industry businesses under s.
5 288.106, contracts for transportation projects under s.
6 288.063, the sports franchise facility program under s.
7 288.1162, the professional golf hall of fame facility program
8 under s. 288.1168, the Florida Jobs Siting Act under ss.
9 403.950-403.972, the Rural Community Development Revolving
10 Loan Fund under s. 288.065, the Regional Rural Development
11 Grants Program under s. 288.018, the Florida State Rural
12 Development Council, and the Rural Economic Development
13 Initiative.
14 2. The office may enter into contracts in connection
15 with the fulfillment of its duties concerning the Florida
16 First Business Bond Pool under chapter 159, tax incentives
17 under chapters 212 and 220, foreign offices under chapter 288,
18 the Enterprise Zone program under chapter 290, the Seaport
19 Employment Training program under chapter 311, the Florida
20 Professional Sports Team License Plates under chapter 320,
21 Spaceport Florida under chapter 331, Job Siting and Expedited
22 Permitting under chapter 403, and in carrying out other
23 functions that are specifically assigned to the office by law.
24 (g)(h) Serve as contract administrator for the state
25 with respect to contracts with Enterprise Florida, Inc., the
26 Florida Commission on Tourism, and all direct-support
27 organizations under this act, excluding those relating to
28 tourism. To accomplish the provisions of this act and
29 applicable provisions of chapter 288, and notwithstanding the
30 provisions of part I of chapter 287, the office shall enter
31 into specific contracts with Enterprise Florida, Inc., the
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1 Florida Commission on Tourism, and other appropriate
2 direct-support organizations. Such contracts may be multiyear
3 and shall include specific performance measures for each year.
4 The office shall provide the President of the Senate and the
5 Speaker of the House of Representatives with a report by
6 February 1 of each year on the status of these contracts,
7 including the extent to which specific contract performance
8 measures have been met by these contractors.
9 (h) Provide administrative oversight for the Office of
10 the Entertainment Industry Commissioner, created under s.
11 288.1254, to develop, promote, and provide services to the
12 state's entertainment industry and to administratively house
13 the Entertainment Florida Council created under s. 288.1252.
14 (i) Prepare and submit as a separate budget entity a
15 unified budget request for tourism, trade, and economic
16 development in accordance with chapter 216 for, and in
17 conjunction with, Enterprise Florida, Inc., and its boards,
18 the Florida Commission on Tourism and its direct-support
19 organization, the Florida Black Business Investment Board, the
20 Office of the Entertainment Industry Commissioner, and the
21 direct-support organization organizations created to promote
22 the entertainment and sports industries.
23 (j) Promulgate rules to carry out its functions in
24 connection with the administration of the Qualified Target
25 Industry program, the Qualified Defense Contractor program,
26 the Enterprise Zone program, and the Florida First Business
27 Bond pool.
28 (7) The Office of Tourism, Trade, and Economic
29 Development shall develop performance measures, standards, and
30 sanctions for each program it administers under this act and,
31 in conjunction with the applicable entity, for each program
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1 for which it contracts with another entity under this act.
2 The performance measures, standards, and sanctions shall be
3 developed in consultation with the legislative appropriations
4 committees and the appropriate substantive committees, and are
5 subject to the review and approval process provided in s.
6 216.177. The approved performance measures, standards, and
7 sanctions shall be included and made a part of each strategic
8 plan or contract entered into for delivery of programs
9 authorized by this act.
10 Section 12. Effective January 1, 1999, paragraph (a)
11 of subsection (1) of section 212.031, Florida Statutes, is
12 amended to read:
13 212.031 Lease or rental of or license in real
14 property.--
15 (1)(a) It is declared to be the legislative intent
16 that every person is exercising a taxable privilege who
17 engages in the business of renting, leasing, letting, or
18 granting a license for the use of any real property unless
19 such property is:
20 1. Assessed as agricultural property under s. 193.461.
21 2. Used exclusively as dwelling units.
22 3. Property subject to tax on parking, docking, or
23 storage spaces under s. 212.03(6).
24 4. Recreational property or the common elements of a
25 condominium when subject to a lease between the developer or
26 owner thereof and the condominium association in its own right
27 or as agent for the owners of individual condominium units or
28 the owners of individual condominium units. However, only the
29 lease payments on such property shall be exempt from the tax
30 imposed by this chapter, and any other use made by the owner
31
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1 or the condominium association shall be fully taxable under
2 this chapter.
3 5. A public or private street or right-of-way occupied
4 or used by a utility for utility purposes.
5 6. A public street or road which is used for
6 transportation purposes.
7 7. Property used at an airport exclusively for the
8 purpose of aircraft landing or aircraft taxiing or property
9 used by an airline for the purpose of loading or unloading
10 passengers or property onto or from aircraft or for fueling
11 aircraft.
12 8.a. Property used at a port authority, as defined in
13 s. 315.02(2), exclusively for the purpose of oceangoing
14 vessels or tugs docking, or such vessels mooring on property
15 used by a port authority for the purpose of loading or
16 unloading passengers or cargo onto or from such a vessel, or
17 property used at a port authority for fueling such vessels, or
18 to the extent that the amount paid for the use of any property
19 at the port is based on the charge for the amount of tonnage
20 actually imported or exported through the port by a tenant.
21 b. The amount charged for the use of any property at
22 the port in excess of the amount charged for tonnage actually
23 imported or exported shall remain subject to tax except as
24 provided in sub-subparagraph a.
25 9. Property used as an integral part of the
26 preproduction, production, and postproduction activities by a
27 qualified production company as these terms are defined in s.
28 212.08(12). This exemption will inure to the taxpayer upon
29 presentation of the certificate of exemption issued to the
30 taxpayer under the provisions of s. 288.1258. performance of
31 qualified production services. As used in this subparagraph,
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1 the term "qualified production services" means any activity or
2 service performed directly in connection with the production
3 of a qualified motion picture, as defined in s. 212.06(1)(b),
4 and includes:
5 a. Photography, sound and recording, casting, location
6 managing and scouting, shooting, creation of special and
7 optical effects, animation, adaptation (language, media,
8 electronic, or otherwise), technological modifications,
9 computer graphics, set and stage support (such as
10 electricians, lighting designers and operators, greensmen,
11 prop managers and assistants, and grips), wardrobe (design,
12 preparation, and management), hair and makeup (design,
13 production, and application), performing (such as acting,
14 dancing, and playing), designing and executing stunts,
15 coaching, consulting, writing, scoring, composing,
16 choreographing, script supervising, directing, producing,
17 transmitting dailies, dubbing, mixing, editing, cutting,
18 looping, printing, processing, duplicating, storing, and
19 distributing;
20 b. The design, planning, engineering, construction,
21 alteration, repair, and maintenance of real or personal
22 property including stages, sets, props, models, paintings, and
23 facilities principally required for the performance of those
24 services listed in sub-subparagraph a.; and
25 c. Property management services directly related to
26 property used in connection with the services described in
27 sub-subparagraphs a. and b.
28 10. Leased, subleased, or rented to a person providing
29 food and drink concessionaire services within the premises of
30 a movie theater, a business operated under a permit issued
31 pursuant to chapter 550, or any publicly owned arena, sports
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1 stadium, convention hall, exhibition hall, auditorium, or
2 recreational facility. A person providing retail
3 concessionaire services involving the sale of food and drink
4 or other tangible personal property within the premises of an
5 airport shall be subject to tax on the rental of real property
6 used for that purpose, but shall not be subject to the tax on
7 any license to use the property. For purposes of this
8 subparagraph, the term "sale" shall not include the leasing of
9 tangible personal property.
10 11. Property occupied pursuant to an instrument
11 calling for payments which the department has declared, in a
12 Technical Assistance Advisement issued on or before March 15,
13 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),
14 Florida Administrative Code; provided that this subparagraph
15 shall only apply to property occupied by the same person
16 before and after the execution of the subject instrument and
17 only to those payments made pursuant to such instrument,
18 exclusive of renewals and extensions thereof occurring after
19 March 15, 1993.
20 Section 13. Effective January 1, 1999, paragraph (b)
21 of subsection (1) of section 212.06, Florida Statutes, is
22 amended to read:
23 212.06 Sales, storage, use tax; collectible from
24 dealers; "dealer" defined; dealers to collect from purchasers;
25 legislative intent as to scope of tax.--
26 (1)
27 (b) Except as otherwise provided, any person who
28 manufactures, produces, compounds, processes, or fabricates in
29 any manner tangible personal property for his or her own use
30 shall pay a tax upon the cost of the product manufactured,
31 produced, compounded, processed, or fabricated without any
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1 deduction therefrom on account of the cost of material used,
2 labor or service costs, or transportation charges,
3 notwithstanding the provisions of s. 212.02 defining "cost
4 price." However, the tax levied under this paragraph shall
5 not be imposed upon any person who manufactures or produces
6 electrical power or energy, steam energy, or other energy at a
7 single location, when such power or energy is used directly
8 and exclusively at such location, or at other locations if the
9 energy is transferred through facilities of the owner in the
10 operation of machinery or equipment that is used to
11 manufacture, process, compound, produce, fabricate, or prepare
12 for shipment tangible personal property for sale or to operate
13 pollution control equipment, maintenance equipment, or
14 monitoring or control equipment used in such operations. The
15 manufacture or production of electrical power or energy that
16 is used for space heating, lighting, office equipment, or
17 air-conditioning or any other nonmanufacturing, nonprocessing,
18 noncompounding, nonproducing, nonfabricating, or nonshipping
19 activity is taxable. Electrical power or energy consumed or
20 dissipated in the transmission or distribution of electrical
21 power or energy for resale is also not taxable. Fabrication
22 labor shall not be taxable when a person is using his or her
23 own equipment and personnel, for his or her own account, as an
24 integral part of the preproduction, production, and post
25 production activities by a qualified production company as
26 these terms are defined in s. 212.08(12). This exemption will
27 inure to the taxpayer upon presentation of the certificate of
28 exemption issued to the taxpayer under the provisions of s.
29 288.1258. a producer, subproducer, or coproducer of a
30 qualified motion picture. For purposes of this chapter, the
31 term "qualified motion picture" means all or any part of a
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1 series of related images, either on film, tape, or other
2 embodiment, including, but not limited to, all items
3 comprising part of the original work and film-related products
4 derived therefrom as well as duplicates and prints thereof and
5 all sound recordings created to accompany a motion picture,
6 which is produced, adapted, or altered for exploitation in,
7 on, or through any medium or device and at any location,
8 primarily for entertainment, commercial, industrial, or
9 educational purposes. A person who manufactures factory-built
10 buildings for his or her own use in the performance of
11 contracts for the construction or improvement of real property
12 shall pay a tax only upon the person's cost price of items
13 used in the manufacture of such buildings.
14 Section 14. Effective January 1, 1999, section
15 212.0602, Florida Statutes, is amended to read:
16 212.0602 Education; limited exemption.--To facilitate
17 investment in education and job training, there is also exempt
18 from the taxes levied under this chapter, subject to the
19 provisions of this section, the purchase or lease of
20 materials, equipment, real or personal property, and other
21 items by any entity, institution, or organization that is
22 primarily engaged in teaching students to perform any of the
23 activities or services described in s. 212.08(12)(b)
24 212.031(1)(a)9., that conducts classes at a fixed location
25 located in this state, that is licensed under chapter 246, and
26 that has at least 500 enrolled students. Any entity,
27 institution, or organization meeting the requirements of this
28 section shall be deemed to qualify for the exemptions afforded
29 a qualified production company as defined in s. 212.08(12)(b)
30 in ss. 212.031(1)(a)9. and 212.08(5)(f) and (12), and to
31 qualify for an exemption for its purchase or lease of
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1 materials, equipment, real or personal property and other
2 items used for education or demonstration of the school's
3 curriculum including supporting operations. Nothing in this
4 section shall preclude an entity described in this section
5 from qualifying for any other exemption provided for in this
6 chapter.
7 Section 15. Effective January 1, 1999, subsection (12)
8 of section 212.08, Florida Statutes, is amended to read:
9 212.08 Sales, rental, use, consumption, distribution,
10 and storage tax; specified exemptions.--The sale at retail,
11 the rental, the use, the consumption, the distribution, and
12 the storage to be used or consumed in this state of the
13 following are hereby specifically exempt from the tax imposed
14 by this chapter.
15 (12) PARTIAL EXEMPTION; ENTERTAINMENT INDUSTRY
16 PRODUCTION SERVICES, EQUIPMENT, MASTER TAPES, RECORDS, FILMS,
17 OR VIDEO TAPES.--
18 (a) There are exempt from the taxes imposed by this
19 chapter:
20 1. The gross receipts from the sale or lease of, and
21 the storage, use, or other consumption in this state of,
22 master tapes or master records embodying sound, or master
23 films or master video tapes; except that amounts paid to
24 recording studios or motion picture or television studios for
25 the tangible elements of such master tapes, records, films, or
26 video tapes are taxable as otherwise provided in this chapter.
27 This exemption will inure to the taxpayer upon presentation of
28 the certificate of exemption issued to the taxpayer under the
29 provisions of s. 288.1258.
30 2.a. Thirty percent of the gross receipts from the
31 sale or lease of, and the storage, use, or other consumption
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1 in this state of all items and services subject to sales and
2 use tax under the provisions of chapter 212 by an
3 entertainment industry qualified production company as defined
4 in this subsection in connection with preproduction,
5 production, and postproduction activities in this state by the
6 production company during the time period for which the
7 company holds a valid certificate of exemption issued to the
8 taxpayer under the provisions of s. 288.1258. The amount of
9 sales and use tax available to be refunded under this
10 paragraph shall not exceed $100,000 per production.
11 b. The exemption provided by this subparagraph shall
12 inure to the taxpayer only through a refund of previously paid
13 taxes. A refund shall be authorized upon an affirmative
14 showing by the taxpayer to the satisfaction of the Department
15 of Revenue that the requirements of this paragraph have been
16 met. Refunds of taxes paid may only be made on sales and use
17 tax paid pursuant to the rate specified in s. 212.06(1)(a),
18 and shall not include any local discretionary taxes or fees.
19 c. To apply for the refund, the qualified production
20 company shall submit to the Department of Revenue an
21 application for refund which includes a copy of the
22 certificate of exemption issued to the taxpayer under the
23 provisions of s. 288.1258, dealer receipts, invoices, and any
24 documents evidencing all purchases or leases for which the
25 exemption is claimed, which shall include the date and total
26 amount of sales and use tax paid or accrued pursuant to s.
27 212.183, and a copy of related production accounting reports
28 compiled by the production company for the producer.
29 Notwithstanding the provisions of s. 212.095, such refund
30 shall be made within 30 days of receipt of a formal
31
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1 application, which application shall be made within 6 months
2 after the completion of production activities.
3 3. The gross receipts from the sale or lease of, and
4 the storage, use, or other consumption of motion picture or
5 video and sound recording equipment used as an integral part
6 of production or postproduction activities in this state by a
7 qualified production company as defined in this subsection.
8 This exemption shall inure to the taxpayer upon presentation
9 by the purchaser or lessee to the vendor of the certificate of
10 exemption issued to the taxpayer under the provisions of s.
11 288.1258. For the purpose of the exemption provided in this
12 subparagraph, entertainment industry equipment shall be
13 categorized as belonging to one of the following five groups
14 and shall be itemized by type on a list annually compiled and
15 published no later than September 1, by the Office of the
16 Entertainment Industry Commissioner created under s. 288.1254:
17 a. Production cameras, lenses, and camera accessory
18 equipment.
19 b. Production lighting and grip equipment.
20 c. Production audio or video recording and playback
21 equipment.
22 d. Postproduction editing equipment and special
23 effects programs and digitizing equipment.
24 e. Animation and related computer equipment, computer
25 programs, audio and video recording and playback equipment,
26 and specialized artist workstations.
27 (b) For the purposes of this subsection, the term:
28 1. "Amounts paid for the tangible elements" does not
29 include any amounts paid for the copyrightable, artistic, or
30 other intangible elements of such master tapes, records,
31 films, or video tapes, whether designated as royalties or
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1 otherwise., including, but not limited to, services rendered
2 in producing, fabricating, processing, or imprinting tangible
3 personal property or any other services or production expenses
4 in connection therewith which may otherwise be construed as
5 constituting a "sale" under s. 212.02.
6 2. "Master films or master video tapes" means films or
7 video tapes utilized by the motion picture and television
8 production industries in making visual images for
9 reproduction.
10 3. "Master tapes or master records embodying sound"
11 means tapes, records, and other devices utilized by the
12 recording industry in making recordings embodying sound.
13 4. "Motion picture or television studio" means a
14 facility in which film or video tape productions or parts of
15 productions are made and which contains the necessary
16 equipment and personnel for this purpose and includes a mobile
17 unit or vehicle that is equipped in much the same manner as a
18 stationary studio and used in the making of film or video tape
19 productions.
20 5. "Recording studio" means a place where, by means of
21 mechanical or electronic devices, voices, music, or other
22 sounds are transmitted to tapes, records, or other devices
23 capable of reproducing sound.
24 6. "Recording industry" means any person engaged in an
25 occupation or business of making recordings embodying sound
26 for a livelihood or for a profit.
27 7. "Sound recording" means a recording of voices,
28 music, or other sounds by mechanical or electronic
29 transmission to tapes, records, or other devices capable of
30 storing and reproducing sound.
31
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1 7. "Motion picture or television production industry"
2 means any person engaged in an occupation or business for a
3 livelihood or for profit of making visual motion picture or
4 television visual images for showing on screen or television
5 for theatrical, commercial, advertising, or educational
6 purposes.
7 8. "Music video production" means a cohesive
8 compilation of motion pictures with a specific sound recording
9 product for the purpose of broadcasting on a music television
10 network or commercial distribution.
11 9. "Motion picture" means any live-action or animated
12 feature-length or short-subject audiovisual work at any stage
13 of the production, consisting of a series of related images,
14 either on film, tape, or other embodiment, including, but not
15 limited to, all items comprising part of the work and
16 film-related products derived therefrom as well as duplicates
17 and prints thereof and all sound recordings created to
18 accompany a motion picture, which is produced, adapted, or
19 altered for exploitation in, on, or through any medium or
20 device and at any location, primarily for entertainment,
21 commercial, industrial, or educational purposes.
22 10. "Commercial advertising production" means any
23 film, video, audio, or photographic production that is created
24 to promote statewide, nationally, or internationally specific
25 brands, products, services, retailers, or advocacy positions
26 for commercial purposes.
27 11. "Production" means any production, or any part
28 thereof, of motion pictures, made-for-TV motion pictures,
29 television series, commercial advertising, music videos, or
30 sound recordings as defined in this subsection.
31
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1 12. "Preproduction activities" means those preliminary
2 activities performed directly in connection with the
3 production, or any part thereof, of a motion picture,
4 made-for-TV motion picture, television series, commercial
5 advertising production, music video, or sound recording, which
6 include, but are not limited to, obtaining story rights,
7 script writing, story boarding, budgeting, scheduling, and
8 assembling the financing, producers, director, and prime
9 talent.
10 13. "Production activities" means those activities
11 performed directly in connection with the production, or any
12 part thereof, of a motion picture, made-for-TV motion picture,
13 television series, commercial advertising production, music
14 video, or sound recording which include, but are not limited
15 to, location scouting and managing, set construction and
16 acquisition, props acquisition, wardrobe construction and
17 acquisition, hair and makeup design and execution,
18 cinematography, photography, videography, sound recording, and
19 personnel travel and meal acquisition and related activities.
20 14. "Postproduction activities" means those activities
21 performed directly in connection with transforming the
22 individual images and sounds recorded during production into a
23 cohesive body, which include, but are not limited to, editing,
24 dubbing, creating supplementary soundtracks, automated
25 dialogue replacement, foley stage recording, sound mixing,
26 creating special effects, two-dimensional and
27 three-dimensional graphics and animation, and creating credit
28 titles.
29 15. "Qualified production company" means any
30 production company that causes to be made a motion picture,
31 made-for-TV motion picture, television series, commercial
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1 advertising, music video, or sound recording, or any part
2 thereof, primarily for entertainment, commercial, industrial,
3 or educational purposes and that has submitted a properly
4 completed application to the Office of the Entertainment
5 Industry Commissioner and is subsequently qualified by that
6 office.
7 16. "Entertainment industry" means any person engaged
8 in the operation of motion picture or television studios or
9 recording studios, or any person engaged in the production of
10 motion pictures, made-for-TV motion pictures, television
11 series, commercial advertising, music videos, or sound
12 recordings.
13 (c) The Office of the Entertainment Industry
14 Commissioner shall keep annual records from the information
15 provided on taxpayer applications for tax exemption
16 certificates beginning with the effective date of the tax
17 exemptions provided by this subsection. These records shall
18 reflect a percentage comparison of the annual amount of funds
19 exempted to the estimated amount of funds expended in relation
20 to entertainment industry products, and shall keep data
21 showing annual growth in Florida-based entertainment industry
22 companies and entertainment industry employment and wages.
23 The Office of the Entertainment Industry Commissioner shall
24 report this information to the Legislature by no later than
25 December 1 of each year.
26 (d) This subsection shall be repealed October 1, 2008,
27 subject to a review to be completed by the Legislature prior
28 to the conclusion of the 2008 Regular Session of the
29 Legislature.
30
31
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1 Section 16. Effective January 1, 1999, paragraph (f)
2 of subsection (6) of section 212.20, Florida Statutes, is
3 amended to read:
4 212.20 Funds collected, disposition; additional powers
5 of department; operation expense; refund of taxes adjudicated
6 unconstitutionally collected.--
7 (6) Distribution of all proceeds under this part shall
8 be as follows:
9 (f) The proceeds of all other taxes and fees imposed
10 pursuant to this chapter shall be distributed as follows:
11 1. In any fiscal year, the greater of $500 million,
12 minus an amount equal to 4.6 percent of the proceeds of the
13 taxes collected pursuant to chapter 201, or 5 percent of all
14 other taxes and fees imposed pursuant to this chapter shall be
15 deposited in monthly installments into the General Revenue
16 Fund.
17 2. Two-tenths of one percent shall be transferred to
18 the Solid Waste Management Trust Fund.
19 3. After the distribution under subparagraphs 1. and
20 2., 9.653 percent of the amount remitted by a sales tax dealer
21 located within a participating county pursuant to s. 218.61
22 shall be transferred into the Local Government Half-cent Sales
23 Tax Clearing Trust Fund.
24 4. After the distribution under subparagraphs 1., 2.,
25 and 3., 0.054 percent shall be transferred to the Local
26 Government Half-cent Sales Tax Clearing Trust Fund and
27 distributed pursuant to s. 218.65.
28 5. After the distribution under subparagraphs 1., 2.,
29 3., and 4., an amount equal to 20 percent of the total sales
30 taxes before any refunds are disbursed, paid by qualified
31 production companies, as reported to the Department of Revenue
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1 under the provisions of s. 212.08(12)(a)2., shall be
2 transferred to the Entertainment Industry Grant Program Trust
3 Fund.
4 6.5. Of the remaining proceeds:
5 a. Beginning July 1, 1992, $166,667 shall be
6 distributed monthly by the department to each applicant that
7 has been certified as a "facility for a new professional
8 sports franchise" or a "facility for a retained professional
9 sports franchise" pursuant to s. 288.1162 and $41,667 shall be
10 distributed monthly by the department to each applicant that
11 has been certified as a "new spring training franchise
12 facility" pursuant to s. 288.1162. Distributions shall begin
13 60 days following such certification and shall continue for 30
14 years. Nothing contained herein shall be construed to allow an
15 applicant certified pursuant to s. 288.1162 to receive more in
16 distributions than actually expended by the applicant for the
17 public purposes provided for in s. 288.1162(7). However, a
18 certified applicant shall receive distributions up to the
19 maximum amount allowable and undistributed under this section
20 for additional renovations and improvements to the facility
21 for the franchise without additional certification.
22 b. Beginning 30 days after notice by the Office of
23 Tourism, Trade, and Economic Development to the Department of
24 Revenue that an applicant has been certified as the
25 professional golf hall of fame pursuant to s. 288.1168 and is
26 open to the public, $166,667 shall be distributed monthly, for
27 up to 300 months, to the applicant.
28 c. Beginning 30 days after notice by the Department of
29 Commerce to the Department of Revenue that the applicant has
30 been certified as the International Game Fish Association
31 World Center facility pursuant to s. 288.1169, and the
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1 facility is open to the public, $83,333 shall be distributed
2 monthly, for up to 180 months, to the applicant. This
3 distribution is subject to reduction pursuant to s. 288.1169.
4 7.6. All other proceeds shall remain with the General
5 Revenue Fund.
6 Section 17. Paragraph (o) is added to subsection (7)
7 of s. 213.053, F.S., to read:
8 213.053 Confidentiality and information sharing.--
9 (7) Notwithstanding any other provision of this
10 section, the department may provide:
11 (o) Information relative to the tax exemptions under
12 ss. 212.031(1)(a)9., 212.06(1)(b), and 212.08(12)(a)2. and 3.
13 to the Office of the Entertainment Industry Commissioner. The
14 Department of Revenue shall provide the Office of the
15 Entertainment Industry Commissioner with information in the
16 aggregate on the number of refunds applied for, the number
17 granted, the amount of production expenditures as provided in
18 s. 212.08(12)(a)2., labor and wages information, and the
19 amount of the refunds.
20
21 Disclosure of information under this subsection shall be
22 pursuant to a written agreement between the executive director
23 and the agency. Such agencies, governmental or
24 nongovernmental, shall be bound by the same requirements of
25 confidentiality as the Department of Revenue. Breach of
26 confidentiality is a misdemeanor of the first degree,
27 punishable as provided by s. 775.082 or s. 775.083.
28 Section 18. Effective January 1, 1999, section
29 212.0602, Florida Statutes, is amended to read:
30 212.0602 Education; limited exemption.--To facilitate
31 investment in education and job training, there is also exempt
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1 from the taxes levied under this chapter, subject to the
2 provisions of this section, the purchase or lease of
3 materials, equipment, and other items by any entity,
4 institution, or organization that is primarily engaged in
5 teaching students to perform any of the activities or services
6 described in s. 212.031(1)(a)9., that conducts classes at a
7 fixed location located in this state, that is licensed under
8 chapter 246, and that has at least 500 enrolled students. Any
9 entity, institution, or organization meeting the requirements
10 of this section shall be deemed to qualify for the exemptions
11 in ss. 212.031(1)(a)9. and 212.08(5)(f) and (12), and to
12 qualify for an exemption for its purchase or lease of
13 materials, equipment, and other items used for education or
14 demonstration of the school's curriculum. Nothing in this
15 section shall preclude an entity described in this section
16 from qualifying for any other exemption provided for in this
17 chapter.
18 Section 19. Paragraph (e) of subsection (6) of section
19 288.108, Florida Statutes, is amended to read:
20 288.108 High-impact business.--
21 (6) SELECTION AND DESIGNATION OF HIGH-IMPACT
22 SECTORS.--
23 (e) The study and its findings and recommendations and
24 the recommendations gathered from the sector-business network
25 must be discussed and considered during at least one of the
26 quarterly meetings required in s. 14.2015(2)(g)(h).
27 Section 20. Subsection (7) of section 288.90152,
28 Florida Statutes, is amended to read:
29 288.90152 Pilot matching grant program.--
30 (7) Upon completing all training funded under this
31 pilot program, the Office of Tourism, Trade, and Economic
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1 Development shall report on the outputs and outcomes for this
2 program as part of the annual report prepared under s.
3 14.2015(2)(f)(g). Such report must include a recommendation on
4 whether it would be sound public policy to continue or
5 discontinue funding for the program.
6 Section 21. Effective January 1, 1999, paragraph (f)
7 of subsection (5) of section 212.08, Florida Statutes, is
8 repealed.
9 Section 22. Sections 288.051, 288.052, 288.053,
10 288.054, 288.056, 288.057, 288.1228, and 288.12285, Florida
11 Statutes, are repealed.
12 Section 23. Except as otherwise provided in this act,
13 this act shall take effect upon becoming law.
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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1 *****************************************
2 LEGISLATIVE SUMMARY
3
Creates the "Florida Entertainment Industry Growth Act."
4 Defines terms for purposes of the act.
5
Creates the Entertainment Florida Council within the
6 Office of Tourism, Trade, and Economic Development of the
Executive Office of the Governor for the purpose of
7 providing industry insight and expertise related to
developing, promoting, and providing service to the
8 state's entertainment industry and providing private
sector supplemental financial support to the programs of
9 the Office of the Entertainment Industry Commissioner, as
created by the act. Provides for membership, terms,
10 organization, and powers and duties of the council.
11
Creates the Office of Entertainment Industry Commissioner
12 within the Office of Tourism, Trade, and Economic
Development for the purpose of developing, promoting, and
13 providing services to the state's entertainment industry.
Provides procedure for the appointment of the
14 Entertainment Industry Commissioner. Provides powers and
duties of the office.
15
16 Requires the Office of Tourism, Trade, and Economic
Development to adopt rules by which it may make specified
17 expenditures for expenses incurred in connection with the
performance of the duties of the Office of the
18 Entertainment Industry Commissioner. Requires approval of
such rules by the Comptroller. Requires an annual report.
19 Authorizes the solicitation, acceptance, and use of
specified goods and services by employees and
20 representatives of the Office of the Entertainment
Industry Commissioner relative to the performance of the
21 duties of the office. Provides certain requirements with
respect to claims for expenses. Provides a second-degree
22 misdemeanor penalty for false or fraudulent claims, and
provides for civil liability.
23
24 Creates the Florida Entertainment Industry Incentive
Grant Program within the Office of the Entertainment
25 Industry Commissioner for the purpose of encouraging and
assisting entertainment industry producers to select
26 Florida as a production location and to provide
educational scholarships and training program development
27 funds to state postsecondary educational institutions.
Provides for the development of grant criteria. Provides
28 for the administration and distribution of grant funds.
29
Redesignates the Florida Film and Television Investment
30 Trust Fund as the Florida Entertainment Industry
Incentive Grant Program Trust Fund. Provides for use of
31 trust fund moneys for the award of grants by the Office
of the Entertainment Industry Commissioner. Requires the
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1 maintenance of a specified trust fund balance. Specifies
funds from which initial grants may be awarded. Specifies
2 sources from which the trust fund may receive moneys.
3
Authorizes application for approval by the Office of the
4 Entertainment Industry Commissioner as a qualified
production company for purposes of receiving specified
5 sales tax exemptions and refunds. Provides application
procedure. Provides for revocation of a certificate of
6 exemption. Provides a third-degree felony penalty for
falsification or unauthorized use of an application for
7 certificate of exemption. Establishes categories of
qualification for a certificate of exemption. Provides
8 duties of the Department of Revenue with respect to sales
tax exemptions to qualified production companies.
9
10 Creates the Florida Entertainment Industry Model
Permitting Task Force for the purpose of developing a
11 model for uniform permits for use by state agencies and
county and municipal governments.
12
13 Revises purposes of the Office of Tourism, Trade, and
Economic Development of the Executive Office of the
14 Governor with respect to the promotion of the
entertainment industry within the state. Charges the
15 Office of Tourism, Trade, and Economic Development with
administrative oversight of the Office of the
16 Entertainment Industry Commissioner.
17
Revises various provisions of the tax code as follows:
18 1. Revises language with respect to property used
as an integral part of the performance of qualified
19 production services for purposes of the lease or rental
of or license in real property.
20 2. With respect to the tax on sales, use, and other
transactions, revises language with respect to the
21 exemption for fabrication labor used in the production of
a qualified motion picture.
22 3. Revises the partial exemption from the tax on
sales, use, and other transactions for master tapes,
23 records, films, or video tapes to include entertainment
industry production services and equipment within the
24 exemption. Sets the rate of the exemption at 30 percent
of the gross receipts on all items and services subject
25 to the sales tax by a qualified production company in
connection with production activities in this state for
26 which the company holds a valid certificate of exemption;
and the gross receipts applicable to motion picture or
27 video and sound recording equipment used as an integral
part of production activities in this state by a
28 qualified production company. Provides a limit on refund
of taxes of $100,000 per production. Provides for repeal
29 of the exemptions on October 1, 2008, and for review of
the exemptions by the Legislature prior to that date.
30 4. Provides for the distribution of specified tax
proceeds to the Entertainment Industry Grant Program
31 Trust Fund.
5. Repeals the exemption from the tax on sales,
56
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 SB 1612
24-1320-98 See HB
1 use, and other transactions for specified motion picture
or video equipment, and specified sound recording
2 equipment, effective January 1, 1999.
3
Repeals various provisions of chapter 288, F.S., relating
4 to the Florida Film and Television Investment Act and the
Florida Film and Television Investment Board, to conform.
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