Senate Bill 1200c1
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Florida Senate - 1999 CS for SB 1200
By the Committee on Regulated Industries and Senator Sullivan
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1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.031, F.S.;
4 providing that the tax on the lease or rental
5 of or license in real property does not apply
6 when the property is a public or private street
7 or right-of-way or certain improvements located
8 on such property used by a utility or
9 franchised cable television company for
10 utility, television, or communication purposes;
11 defining the term "utility"; providing an
12 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. Paragraph (a) of subsection (1) of section
17 212.031, Florida Statutes, 1998 Supplement, is amended to
18 read:
19 212.031 Lease or rental of or license in real
20 property.--
21 (1)(a) It is declared to be the legislative intent
22 that every person is exercising a taxable privilege who
23 engages in the business of renting, leasing, letting, or
24 granting a license for the use of any real property unless
25 such property is:
26 1. Assessed as agricultural property under s. 193.461.
27 2. Used exclusively as dwelling units.
28 3. Property subject to tax on parking, docking, or
29 storage spaces under s. 212.03(6).
30 4. Recreational property or the common elements of a
31 condominium when subject to a lease between the developer or
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Florida Senate - 1999 CS for SB 1200
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1 owner thereof and the condominium association in its own right
2 or as agent for the owners of individual condominium units or
3 the owners of individual condominium units. However, only the
4 lease payments on such property shall be exempt from the tax
5 imposed by this chapter, and any other use made by the owner
6 or the condominium association shall be fully taxable under
7 this chapter.
8 5. A public or private street or right-of-way, and
9 poles, conduits, fixtures, and similar improvements located on
10 such streets or rights-of-way, occupied or used by a utility
11 or franchised cable television company for utility or
12 communications or television purposes. For purposes of this
13 subparagraph, the term "utility" means any person providing
14 utility services as defined in s. 203.012.
15 6. A public street or road which is used for
16 transportation purposes.
17 7. Property used at an airport exclusively for the
18 purpose of aircraft landing or aircraft taxiing or property
19 used by an airline for the purpose of loading or unloading
20 passengers or property onto or from aircraft or for fueling
21 aircraft.
22 8.a. Property used at a port authority, as defined in
23 s. 315.02(2), exclusively for the purpose of oceangoing
24 vessels or tugs docking, or such vessels mooring on property
25 used by a port authority for the purpose of loading or
26 unloading passengers or cargo onto or from such a vessel, or
27 property used at a port authority for fueling such vessels, or
28 to the extent that the amount paid for the use of any property
29 at the port is based on the charge for the amount of tonnage
30 actually imported or exported through the port by a tenant.
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Florida Senate - 1999 CS for SB 1200
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1 b. The amount charged for the use of any property at
2 the port in excess of the amount charged for tonnage actually
3 imported or exported shall remain subject to tax except as
4 provided in sub-subparagraph a.
5 9. Property used as an integral part of the
6 performance of qualified production services. As used in this
7 subparagraph, the term "qualified production services" means
8 any activity or service performed directly in connection with
9 the production of a qualified motion picture, as defined in s.
10 212.06(1)(b), and includes:
11 a. Photography, sound and recording, casting, location
12 managing and scouting, shooting, creation of special and
13 optical effects, animation, adaptation (language, media,
14 electronic, or otherwise), technological modifications,
15 computer graphics, set and stage support (such as
16 electricians, lighting designers and operators, greensmen,
17 prop managers and assistants, and grips), wardrobe (design,
18 preparation, and management), hair and makeup (design,
19 production, and application), performing (such as acting,
20 dancing, and playing), designing and executing stunts,
21 coaching, consulting, writing, scoring, composing,
22 choreographing, script supervising, directing, producing,
23 transmitting dailies, dubbing, mixing, editing, cutting,
24 looping, printing, processing, duplicating, storing, and
25 distributing;
26 b. The design, planning, engineering, construction,
27 alteration, repair, and maintenance of real or personal
28 property including stages, sets, props, models, paintings, and
29 facilities principally required for the performance of those
30 services listed in sub-subparagraph a.; and
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Florida Senate - 1999 CS for SB 1200
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1 c. Property management services directly related to
2 property used in connection with the services described in
3 sub-subparagraphs a. and b.
4 10. Leased, subleased, or rented to a person providing
5 food and drink concessionaire services within the premises of
6 a movie theater, a business operated under a permit issued
7 pursuant to chapter 550, or any publicly owned arena, sports
8 stadium, convention hall, exhibition hall, auditorium, or
9 recreational facility. A person providing retail
10 concessionaire services involving the sale of food and drink
11 or other tangible personal property within the premises of an
12 airport shall be subject to tax on the rental of real property
13 used for that purpose, but shall not be subject to the tax on
14 any license to use the property. For purposes of this
15 subparagraph, the term "sale" shall not include the leasing of
16 tangible personal property.
17 11. Property occupied pursuant to an instrument
18 calling for payments which the department has declared, in a
19 Technical Assistance Advisement issued on or before March 15,
20 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),
21 Florida Administrative Code; provided that this subparagraph
22 shall only apply to property occupied by the same person
23 before and after the execution of the subject instrument and
24 only to those payments made pursuant to such instrument,
25 exclusive of renewals and extensions thereof occurring after
26 March 15, 1993.
27 Section 2. This act shall take effect upon becoming a
28 law.
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Florida Senate - 1999 CS for SB 1200
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1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 SB 1200
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4 Provides that the sales tax exemption for franchised cable
companies from the taxation of leases, rentals, and licenses
5 in real property applies to the poles, conduits, fixtures and
similar improvements located on public or private streets or
6 rights-of-way as well to the public or private street or
rights-of-way.
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