CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 The Committee on Transportation & Economic Development
12 Appropriations offered the following:
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14 Amendment to Amendment (243299) (with title amendment)
15 On page 104, between lines 11 and 12,
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17 insert:
18 Section 57. Paragraph (h) of subsection (5) of section
19 212.08, Florida Statutes, is amended to read:
20 212.08 Sales, rental, use, consumption, distribution,
21 and storage tax; specified exemptions.--The sale at retail,
22 the rental, the use, the consumption, the distribution, and
23 the storage to be used or consumed in this state of the
24 following are hereby specifically exempt from the tax imposed
25 by this chapter.
26 (5) EXEMPTIONS; ACCOUNT OF USE.--
27 (h) Business property used in an enterprise zone.--
28 1. Beginning July 1, 1995, business property purchased
29 for use by businesses located in an enterprise zone which is
30 subsequently used in an enterprise zone shall be exempt from
31 the tax imposed by this chapter. This exemption inures to the
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HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
1 business only through a refund of previously paid taxes. A
2 refund shall be authorized upon an affirmative showing by the
3 taxpayer to the satisfaction of the department that the
4 requirements of this paragraph have been met.
5 2. To receive a refund, the business must file under
6 oath with the governing body or enterprise zone development
7 agency having jurisdiction over the enterprise zone where the
8 business is located, as applicable, an application which
9 includes:
10 a. The name and address of the business claiming the
11 refund.
12 b. The identifying number assigned pursuant to s.
13 290.0065 to the enterprise zone in which the business is
14 located.
15 c. A specific description of the property for which a
16 refund is sought, including its serial number or other
17 permanent identification number.
18 d. The location of the property.
19 e. The sales invoice or other proof of purchase of the
20 property, showing the amount of sales tax paid, the date of
21 purchase, and the name and address of the sales tax dealer
22 from whom the property was purchased.
23 f. Whether the business is a small business as defined
24 by s. 288.703(1).
25 g. If applicable, the name and address of each
26 permanent employee of the business, including, for each
27 employee who is a resident of an enterprise zone, the
28 identifying number assigned pursuant to s. 290.0065 to the
29 enterprise zone in which the employee resides.
30 3. Within 10 working days after receipt of an
31 application, the governing body or enterprise zone development
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HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
1 agency shall review the application to determine if it
2 contains all the information required pursuant to subparagraph
3 2. and meets the criteria set out in this paragraph. The
4 governing body or agency shall certify all applications that
5 contain the information required pursuant to subparagraph 2.
6 and meet the criteria set out in this paragraph as eligible to
7 receive a refund. If applicable, the governing body or agency
8 shall also certify if 20 percent of the employees of the
9 business are residents of an enterprise zone, excluding
10 temporary and part-time employees. The certification shall be
11 in writing, and a copy of the certification shall be
12 transmitted to the executive director of the Department of
13 Revenue. The business shall be responsible for forwarding a
14 certified application to the department within the time
15 specified in subparagraph 4.
16 4. An application for a refund pursuant to this
17 paragraph must be submitted to the department within 6 months
18 after the business property is purchased.
19 5. The provisions of s. 212.095 do not apply to any
20 refund application made pursuant to this paragraph. The amount
21 refunded on purchases of business property under this
22 paragraph shall be the lesser of 97 percent of the sales tax
23 paid on such business property or $5,000, or, if no less than
24 20 percent of the employees of the business are residents of
25 an enterprise zone, excluding temporary and part-time
26 employees, the amount refunded on purchases of business
27 property under this paragraph shall be the lesser of 97
28 percent of the sales tax paid on such business property or
29 $10,000. A refund approved pursuant to this paragraph shall be
30 made within 30 days of formal approval by the department of
31 the application for the refund. No refund shall be granted
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HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
1 under this paragraph unless the amount to be refunded exceeds
2 $100 in sales tax paid on purchases made within a 60-day time
3 period.
4 6. The department shall adopt rules governing the
5 manner and form of refund applications and may establish
6 guidelines as to the requisites for an affirmative showing of
7 qualification for exemption under this paragraph.
8 7. If the department determines that the business
9 property is used outside an enterprise zone within 3 years
10 from the date of purchase, the amount of taxes refunded to the
11 business purchasing such business property shall immediately
12 be due and payable to the department by the business, together
13 with the appropriate interest and penalty, computed from the
14 date of purchase, in the manner provided by this chapter.
15 Notwithstanding this subparagraph, business property used
16 exclusively in:
17 a. Licensed commercial fishing vessels,
18 b. Fishing guide boats, or
19 c. Ecotourism guide boats
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21 that leave and return to a fixed location within an area
22 designated under s. 370.28 are eligible for the exemption
23 provided under this paragraph if all requirements of this
24 paragraph are met. Such vessels and boats must be owned by a
25 business that is eligible to receive the exemption provided
26 under this paragraph. This exemption does not apply to the
27 purchase of a vessel or boat.
28 8. The department shall deduct an amount equal to 10
29 percent of each refund granted under the provisions of this
30 paragraph from the amount transferred into the Local
31 Government Half-cent Sales Tax Clearing Trust Fund pursuant to
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HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
1 s. 212.20 for the county area in which the business property
2 is located and shall transfer that amount to the General
3 Revenue Fund.
4 9. For the purposes of this exemption, "business
5 property" means new or used property defined as "recovery
6 property" in s. 168(c) of the Internal Revenue Code of 1954,
7 as amended, except:
8 a. Property classified as 3-year property under s.
9 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
10 b. Industrial machinery and equipment as defined in
11 sub-subparagraph (b)6.a. and eligible for exemption under
12 paragraph (b); and
13 c. Building materials as defined in sub-subparagraph
14 (g)8.a.
15 10. The provisions of this paragraph shall expire and
16 be void on December 31, 2005.
17 Section 58. Subsection (4) of section 370.28, Florida
18 Statutes, is amended, and subsection (5) is added to that
19 section to read:
20 370.28 Enterprise zone designation; communities
21 adversely impacted by net limitations.--
22 (4) Notwithstanding the enterprise zone residency
23 requirements set out in ss. 212.096(1)(c) and 220.03(1)(q),
24 businesses located in enterprise zones designated pursuant to
25 this section may receive the credit provided under s. 212.096
26 or s. 220.181 for hiring any person within the jurisdiction of
27 the county within which nominating community of such
28 enterprise zone is located. All other provisions of ss.
29 212.096, 220.03(1)(q), and 220.181 apply to such businesses.
30 Notwithstanding the requirement specified in ss.
31 212.08(5)(g)5. and (h)5. and (15)(a) and 220.182(1)(b) that no
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HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
1 less than 20 percent of a business's employees, excluding
2 temporary and part-time employees, must be residents of an
3 enterprise zone for the business to qualify for the maximum
4 exemption or credit provided in ss. 212.08(5)(g) and (h) and
5 (15) and 220.182, a business that is located in an enterprise
6 zone designated pursuant to this section shall be qualified
7 for those maximum exemptions or credits if no less than 20
8 percent of such employees of the business are residents of the
9 jurisdiction of the county within which the enterprise zone is
10 located. All other provisions of ss. 212.08(5)(g) and (h) and
11 (15) and 220.182 apply to such business.
12 (5) Notwithstanding the time limitations contained in
13 chapters 212 and 220, a business eligible to receive tax
14 credits under this section from January 1, 1997, to June 1,
15 1998, must submit an application for the tax credits by
16 December 1, 1998. All other requirements of the enterprise
17 zone program apply to such a business.
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20 ================ T I T L E A M E N D M E N T ===============
21 And the title is amended as follows:
22 On page 112, line 23, of the amendment
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24 after the semicolon insert:
25 amending s. 212.08, F.S.; exempting certain
26 property based in enterprise zones from the
27 sales tax under certain circumstances; amending
28 s. 370.28, F.S.; providing that a business
29 located in an enterprise zone in a community
30 impacted by net limitations is eligible for the
31 maximum sales tax exemption for building
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HOUSE AMENDMENT
Bill No. CS for CS for SB 2524, 2nd Eng.
Amendment No. (for drafter's use only)
1 materials used in the rehabilitation of real
2 property in an enterprise zone, for business
3 property used in an enterprise zone, and for
4 electrical energy used in an enterprise zone,
5 and the maximum enterprise zone property tax
6 credit against the corporate income tax, if a
7 specified percentage of its employees are
8 residents of the jurisdiction of the county,
9 rather than of the enterprise zone; requiring
10 businesses eligible to receive certain tax
11 credits to apply for such credits by a time
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