CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. CS for SB 1200
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Horne moved the following amendment:
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13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 Section 1. Paragraph (a) of subsection (1) of section
18 212.031, Florida Statutes, 1998 Supplement, is amended to
19 read:
20 212.031 Lease or rental of or license in real
21 property.--
22 (1)(a) It is declared to be the legislative intent
23 that every person is exercising a taxable privilege who
24 engages in the business of renting, leasing, letting, or
25 granting a license for the use of any real property unless
26 such property is:
27 1. Assessed as agricultural property under s. 193.461.
28 2. Used exclusively as dwelling units.
29 3. Property subject to tax on parking, docking, or
30 storage spaces under s. 212.03(6).
31 4. Recreational property or the common elements of a
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1 condominium when subject to a lease between the developer or
2 owner thereof and the condominium association in its own right
3 or as agent for the owners of individual condominium units or
4 the owners of individual condominium units. However, only the
5 lease payments on such property shall be exempt from the tax
6 imposed by this chapter, and any other use made by the owner
7 or the condominium association shall be fully taxable under
8 this chapter.
9 5. A public or private street or right-of-way and
10 poles, conduits, fixtures, and similar improvements located on
11 such streets or rights-of-way, occupied or used by a utility
12 or franchised cable television company for utility or
13 communications or television purposes. For purposes of this
14 subparagraph, the term "utility" means any person providing
15 utility services as defined in s. 203.012. This exception also
16 applies to property, excluding buildings, wherever located, on
17 which antennas, cables, adjacent accessory structures, or
18 adjacent accessory equipment used in the provision of
19 cellular, enhanced specialized mobile radio, or personal
20 communications services are placed.
21 6. A public street or road which is used for
22 transportation purposes.
23 7. Property used at an airport exclusively for the
24 purpose of aircraft landing or aircraft taxiing or property
25 used by an airline for the purpose of loading or unloading
26 passengers or property onto or from aircraft or for fueling
27 aircraft.
28 8.a. Property used at a port authority, as defined in
29 s. 315.02(2), exclusively for the purpose of oceangoing
30 vessels or tugs docking, or such vessels mooring on property
31 used by a port authority for the purpose of loading or
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1 unloading passengers or cargo onto or from such a vessel, or
2 property used at a port authority for fueling such vessels, or
3 to the extent that the amount paid for the use of any property
4 at the port is based on the charge for the amount of tonnage
5 actually imported or exported through the port by a tenant.
6 b. The amount charged for the use of any property at
7 the port in excess of the amount charged for tonnage actually
8 imported or exported shall remain subject to tax except as
9 provided in sub-subparagraph a.
10 9. Property used as an integral part of the
11 performance of qualified production services. As used in this
12 subparagraph, the term "qualified production services" means
13 any activity or service performed directly in connection with
14 the production of a qualified motion picture, as defined in s.
15 212.06(1)(b), and includes:
16 a. Photography, sound and recording, casting, location
17 managing and scouting, shooting, creation of special and
18 optical effects, animation, adaptation (language, media,
19 electronic, or otherwise), technological modifications,
20 computer graphics, set and stage support (such as
21 electricians, lighting designers and operators, greensmen,
22 prop managers and assistants, and grips), wardrobe (design,
23 preparation, and management), hair and makeup (design,
24 production, and application), performing (such as acting,
25 dancing, and playing), designing and executing stunts,
26 coaching, consulting, writing, scoring, composing,
27 choreographing, script supervising, directing, producing,
28 transmitting dailies, dubbing, mixing, editing, cutting,
29 looping, printing, processing, duplicating, storing, and
30 distributing;
31 b. The design, planning, engineering, construction,
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1 alteration, repair, and maintenance of real or personal
2 property including stages, sets, props, models, paintings, and
3 facilities principally required for the performance of those
4 services listed in sub-subparagraph a.; and
5 c. Property management services directly related to
6 property used in connection with the services described in
7 sub-subparagraphs a. and b.
8 10. Leased, subleased, or rented to a person providing
9 food and drink concessionaire services within the premises of
10 a movie theater, a business operated under a permit issued
11 pursuant to chapter 550, or any publicly owned arena, sports
12 stadium, convention hall, exhibition hall, auditorium, or
13 recreational facility. A person providing retail
14 concessionaire services involving the sale of food and drink
15 or other tangible personal property within the premises of an
16 airport shall be subject to tax on the rental of real property
17 used for that purpose, but shall not be subject to the tax on
18 any license to use the property. For purposes of this
19 subparagraph, the term "sale" shall not include the leasing of
20 tangible personal property.
21 11. Property occupied pursuant to an instrument
22 calling for payments which the department has declared, in a
23 Technical Assistance Advisement issued on or before March 15,
24 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),
25 Florida Administrative Code; provided that this subparagraph
26 shall only apply to property occupied by the same person
27 before and after the execution of the subject instrument and
28 only to those payments made pursuant to such instrument,
29 exclusive of renewals and extensions thereof occurring after
30 March 15, 1993.
31 Section 2. Paragraph (e) of subsection (1) of section
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1 212.05, Florida Statutes, 1998 Supplement, is amended to read:
2 212.05 Sales, storage, use tax.--It is hereby declared
3 to be the legislative intent that every person is exercising a
4 taxable privilege who engages in the business of selling
5 tangible personal property at retail in this state, including
6 the business of making mail order sales, or who rents or
7 furnishes any of the things or services taxable under this
8 chapter, or who stores for use or consumption in this state
9 any item or article of tangible personal property as defined
10 herein and who leases or rents such property within the state.
11 (1) For the exercise of such privilege, a tax is
12 levied on each taxable transaction or incident, which tax is
13 due and payable as follows:
14 (e)1. At the rate of 6 percent on charges for:
15 a. All telegraph messages and long-distance telephone
16 calls beginning and terminating in this state,
17 telecommunication service as defined in s. 203.012, and those
18 services described in s. 203.012(2)(a), except that the tax
19 rate for charges for telecommunication service is 7 percent.
20 The tax on calls made with a prepaid telephone calling card
21 shall be collected at the time of sale and remitted by the
22 dealer selling or recharging a prepaid telephone card.
23 (I) A prepaid telephone card or authorization number
24 means the right to exclusively make telephone calls that must
25 be paid for in advance and that enable the origination of
26 calls using an access number, prepaid mobile account, or
27 authorization code, whether manually or electronically dialed.
28 (II) If the sale or recharge of the prepaid telephone
29 calling card does not take place at the dealer's place of
30 business, it shall be deemed to take place at the customer's
31 shipping address or, if no item is shipped, at the customer's
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1 address or the location associated with the customer's mobile
2 telephone number.
3 (III) The prepaid phone card constitutes property in
4 this state and subjects the selling dealer to the jurisdiction
5 of this state for purposes of this subsection.
6 b. Any television system program service.
7 c. The installation of telecommunication and
8 telegraphic equipment.
9 d. Electrical power or energy, except that the tax
10 rate for charges for electrical power or energy is 7 percent.
11 2. For purposes of this chapter, "television system
12 program service" means the transmitting, by any means, of any
13 audio or video signal to a subscriber for other than
14 retransmission, or the installing, connecting, reconnecting,
15 disconnecting, moving, or changing of any equipment related to
16 such service. For purposes of this chapter, the term
17 "telecommunication service" does not include local service
18 provided through a pay telephone. The provisions of s.
19 212.17(3), regarding credit for tax paid on charges
20 subsequently found to be worthless, shall be equally
21 applicable to any tax paid under the provisions of this
22 section on charges for telecommunication or telegraph services
23 or electric power subsequently found to be uncollectible. The
24 word "charges" in this paragraph does not include any excise
25 or similar tax levied by the Federal Government, any political
26 subdivision of the state, or any municipality upon the
27 purchase or sale of telecommunication, television system
28 program, or telegraph service or electric power, which tax is
29 collected by the seller from the purchaser.
30 3. Telegraph messages and telecommunication services
31 which originate or terminate in this state, other than
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1 interstate private communication services, and are billed to a
2 customer, telephone number, or device located within this
3 state are taxable under this paragraph. Interstate private
4 communication services are taxable under this paragraph as
5 follows:
6 a. One hundred percent of the charge imposed at each
7 channel termination point within this state;
8 b. One hundred percent of the charge imposed for the
9 total channel mileage between each channel termination point
10 within this state; and
11 c. The portion of the interstate interoffice channel
12 mileage charge as determined by multiplying said charge times
13 a fraction, the numerator of which is the air miles between
14 the last channel termination point in this state and the
15 vertical and horizontal coordinates, 7856 and 1756,
16 respectively, and the denominator of which is the air miles
17 between the last channel termination point in this state and
18 the first channel termination point outside this state. The
19 denominator of this fraction shall be adjusted, if necessary,
20 by adding the numerator of said fraction to similarly
21 determined air miles in the state in which the other channel
22 termination point is located, so that the summation of the
23 apportionment factor for this state and the apportionment
24 factor for the other state is not greater than one, to ensure
25 that no more than 100 percent of the interstate interoffice
26 channel mileage charge can be taxed by this state and another
27 state.
28 4. The tax imposed pursuant to this paragraph shall
29 not exceed $50,000 per calendar year on charges to any person
30 for interstate telecommunications services defined in s.
31 203.012(4) and (7)(b), if the majority of such services used
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1 by such person are for communications originating outside of
2 this state and terminating in this state. This exemption
3 shall only be granted to holders of a direct pay permit issued
4 pursuant to this subparagraph. No refunds shall be given for
5 taxes paid prior to receiving a direct pay permit. Upon
6 application, the department may issue a direct pay permit to
7 the purchaser of telecommunications services authorizing such
8 purchaser to pay tax on such services directly to the
9 department. Any vendor furnishing telecommunications services
10 to the holder of a valid direct pay permit shall be relieved
11 of the obligation to collect and remit the tax on such
12 service. Tax payments and returns pursuant to a direct pay
13 permit shall be monthly. For purposes of this subparagraph,
14 the term "person" shall be limited to a single legal entity
15 and shall not be construed as meaning a group or combination
16 of affiliated entities or entities controlled by one person or
17 group of persons.
18 5. If the sale of a television system program service,
19 as defined in this paragraph, also involves the sale of an
20 item exempt under s. 212.08(7)(j), the tax shall be applied to
21 the value of the taxable service when it is sold separately.
22 If the company does not offer this service separately, the
23 consideration paid shall be separately identified and stated
24 with respect to the taxable and exempt portions of the
25 transaction as a condition of the exemption, except that the
26 amount identified as taxable shall not be less than the cost
27 of the service.
28 Section 3. This act shall take effect July 1, 1999.
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1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 1, lines 7-12, delete those lines
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5 and insert:
6 or right-of-way used by a utility or franchised
7 cable television company for utility,
8 television, or communication purposes;
9 providing a definition for the term "utility";
10 amending s. 212.05, F.S.; providing that the
11 sales tax on prepaid calling cards will be
12 assessed at the point of sale of the card;
13 providing an effective date.
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