House Bill 3971er

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    1998 Legislature                      HB 3971, First Engrossed



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  2         An act relating to health facilities

  3         authorities; amending s. 154.209, F.S.;

  4         providing that an accounts receivable program

  5         in which an authority participates on behalf of

  6         a health facility may include the financing of

  7         accounts receivable acquired by the facility

  8         from other health facilities, regardless of

  9         affiliation or location; amending s. 212.08,

10         F.S.; providing an exemption from sales tax for

11         sales to a health system foundation during

12         specified years; providing an effective date.

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14  Be It Enacted by the Legislature of the State of Florida:

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16         Section 1.  Subsection (18) of section 154.209, Florida

17  Statutes, is amended to read:

18         154.209  Powers of authority.--The purpose of the

19  authority shall be to assist health facilities in the

20  acquisition, construction, financing, and refinancing of

21  projects in any corporated or unincorporated area within the

22  geographical limits of the local agency.  For this purpose,

23  the authority is authorized and empowered:

24         (18)  To participate in and issue bonds and other forms

25  of indebtedness for the purpose of establishing and

26  maintaining an accounts receivable program on behalf of a

27  health facility or group of health facilities.

28  Notwithstanding any other provisions of this part, the

29  structuring and financing of an accounts receivable program

30  pursuant to this subsection shall constitute a project and may

31  be structured for the benefit of health facilities within or


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  1  outside the geographical limits of the local agency. An

  2  accounts receivable program may include the financing of

  3  accounts receivable acquired by a health facility from other

  4  health facilities, whether or not controlled by or affilliated

  5  with the health facility and regardless of location within or

  6  outside the geographical limits of this state.

  7         Section 2.  Paragraph (o) of subsection (7) of section

  8  212.08, Florida Statutes, is amended to read:

  9         (o)  Religious, charitable, scientific, educational,

10  and veterans' institutions and organizations.--

11         1.  There are exempt from the tax imposed by this

12  chapter transactions involving:

13         a.  Sales or leases directly to churches or sales or

14  leases of tangible personal property by churches;

15         b.  Sales or leases to nonprofit religious, nonprofit

16  charitable, nonprofit scientific, or nonprofit educational

17  institutions when used in carrying on their customary

18  nonprofit religious, nonprofit charitable, nonprofit

19  scientific, or nonprofit educational activities, including

20  church cemeteries; and

21         c.  Sales or leases to the state headquarters of

22  qualified veterans' organizations and the state headquarters

23  of their auxiliaries when used in carrying on their customary

24  veterans' organization activities. If a qualified veterans'

25  organization or its auxiliary does not maintain a permanent

26  state headquarters, then transactions involving sales or

27  leases to such organization and used to maintain the office of

28  the highest ranking state official are exempt from the tax

29  imposed by this chapter.

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  1         2.  The provisions of this section authorizing

  2  exemptions from tax shall be strictly defined, limited, and

  3  applied in each category as follows:

  4         a.  "Religious institutions" means churches,

  5  synagogues, and established physical places for worship at

  6  which nonprofit religious services and activities are

  7  regularly conducted and carried on. The term "religious

  8  institutions" includes nonprofit corporations the sole purpose

  9  of which is to provide free transportation services to church

10  members, their families, and other church attendees. The term

11  "religious institutions" also includes state, district, or

12  other governing or administrative offices the function of

13  which is to assist or regulate the customary activities of

14  religious organizations or members. The term "religious

15  institutions" also includes any nonprofit corporation which is

16  qualified as nonprofit pursuant to s. 501(c)(3), Internal

17  Revenue Code of 1986, as amended, which owns and operates a

18  Florida television station, at least 90 percent of the

19  programming of which station consists of programs of a

20  religious nature, and the financial support for which,

21  exclusive of receipts for broadcasting from other nonprofit

22  organizations, is predominantly from contributions from the

23  general public. The term "religious institutions" also

24  includes any nonprofit corporation which is qualified as

25  nonprofit pursuant to s. 501(c)(3), Internal Revenue Code of

26  1986, as amended, which provides regular religious services to

27  Florida state prisoners and which from its own established

28  physical place of worship, operates a ministry providing

29  worship and services of a charitable nature to the community

30  on a weekly basis.

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  1         b.  "Charitable institutions" means only nonprofit

  2  corporations qualified as nonprofit pursuant to s. 501(c)(3),

  3  Internal Revenue Code of 1954, as amended, and other nonprofit

  4  entities, the sole or primary function of which is to provide,

  5  or to raise funds for organizations which provide, one or more

  6  of the following services if a reasonable percentage of such

  7  service is provided free of charge, or at a substantially

  8  reduced cost, to persons, animals, or organizations that are

  9  unable to pay for such service:

10         (I)  Medical aid for the relief of disease, injury, or

11  disability;

12         (II)  Regular provision of physical necessities such as

13  food, clothing, or shelter;

14         (III)  Services for the prevention of or rehabilitation

15  of persons from alcoholism or drug abuse; the prevention of

16  suicide; or the alleviation of mental, physical, or sensory

17  health problems;

18         (IV)  Social welfare services including adoption

19  placement, child care, community care for the elderly, and

20  other social welfare services which clearly and substantially

21  benefit a client population which is disadvantaged or suffers

22  a hardship;

23         (V)  Medical research for the relief of disease,

24  injury, or disability;

25         (VI)  Legal services; or

26         (VII)  Food, shelter, or medical care for animals or

27  adoption services, cruelty investigations, or education

28  programs concerning animals;

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30  and the term includes groups providing volunteer staff to

31  organizations designated as charitable institutions under this


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  1  sub-subparagraph; nonprofit organizations the sole or primary

  2  purpose of which is to coordinate, network, or link other

  3  institutions designated as charitable institutions under this

  4  sub-subparagraph with those persons, animals, or organizations

  5  in need of their services; and nonprofit national, state,

  6  district, or other governing, coordinating, or administrative

  7  organizations the sole or primary purpose of which is to

  8  represent or regulate the customary activities of other

  9  institutions designated as charitable institutions under this

10  sub-subparagraph.  Notwithstanding any other requirement of

11  this section, any blood bank that relies solely upon volunteer

12  donations of blood and tissue, that is licensed under chapter

13  483, and that qualifies as tax exempt under s. 501(c)(3) of

14  the Internal Revenue Code constitutes a charitable institution

15  and is exempt from the tax imposed by this chapter. Sales to a

16  health system foundation, qualified as nonprofit pursuant to

17  s. 501(c)(3), Internal Revenue Code of 1986, as amended, which

18  filed an application for exemption with the department prior

19  to November 15, 1997 April 5, 1997, and which application is

20  subsequently approved, shall be exempt as to any unpaid taxes

21  on purchases made from November 14, 1990 January 1, 1994, to

22  December 31, 1997 June 1, 1997.

23         c.  "Scientific organizations" means scientific

24  organizations which hold current exemptions from federal

25  income tax under s. 501(c)(3) of the Internal Revenue Code and

26  also means organizations the purpose of which is to protect

27  air and water quality or the purpose of which is to protect

28  wildlife and which hold current exemptions from the federal

29  income tax under s. 501(c)(3) of the Internal Revenue Code.

30         d.  "Educational institutions" means state

31  tax-supported or parochial, church and nonprofit private


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  1  schools, colleges, or universities which conduct regular

  2  classes and courses of study required for accreditation by, or

  3  membership in, the Southern Association of Colleges and

  4  Schools, the Department of Education, the Florida Council of

  5  Independent Schools, or the Florida Association of Christian

  6  Colleges and Schools, Inc., or nonprofit private schools which

  7  conduct regular classes and courses of study accepted for

  8  continuing education credit by a Board of the Division of

  9  Medical Quality Assurance of the Department of Business and

10  Professional Regulation or which conduct regular classes and

11  courses of study accepted for continuing education credit by

12  the American Medical Association. Nonprofit libraries, art

13  galleries, performing arts centers that provide educational

14  programs to school children, which programs involve

15  performances or other educational activities at the performing

16  arts center and serve a minimum of 50,000 school children a

17  year, and museums open to the public are defined as

18  educational institutions and are eligible for exemption. The

19  term "educational institutions" includes private nonprofit

20  organizations the purpose of which is to raise funds for

21  schools teaching grades kindergarten through high school,

22  colleges, and universities. The term "educational

23  institutions" includes any nonprofit newspaper of free or paid

24  circulation primarily on university or college campuses which

25  holds a current exemption from federal income tax under s.

26  501(c)(3) of the Internal Revenue Code, and any educational

27  television or radio network or system established pursuant to

28  s. 229.805 or s. 229.8051 and any nonprofit television or

29  radio station which is a part of such network or system and

30  which holds a current exemption from federal income tax under

31  s. 501(c)(3) of the Internal Revenue Code. The term


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  1  "educational institutions" also includes state, district, or

  2  other governing or administrative offices the function of

  3  which is to assist or regulate the customary activities of

  4  educational organizations or members. The term "educational

  5  institutions" also includes a nonprofit educational cable

  6  consortium which holds a current exemption from federal income

  7  tax under s. 501(c)(3) of the Internal Revenue Code of 1986,

  8  as amended, whose primary purpose is the delivery of

  9  educational and instructional cable television programming and

10  whose members are composed exclusively of educational

11  organizations which hold a valid consumer certificate of

12  exemption and which are either an educational institution as

13  defined in this sub-subparagraph, or qualified as a nonprofit

14  organization pursuant to s. 501(c)(3) of the Internal Revenue

15  Code of 1986, as amended.

16         e.  "Veterans' organizations" means nationally

17  chartered or recognized veterans' organizations, including,

18  but not limited to, Florida chapters of the Paralyzed Veterans

19  of America, Catholic War Veterans of the U.S.A., Jewish War

20  Veterans of the U.S.A., and the Disabled American Veterans,

21  Department of Florida, Inc., which hold current exemptions

22  from federal income tax under s. 501(c)(4) or (19) of the

23  Internal Revenue Code.

24         Section 3.  This act shall take effect upon becoming a

25  law.

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