Senate Bill 1502er

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    1999 Legislature                                CS for SB 1502



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  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.031, F.S.;

  4         providing for exemptions from the tax on

  5         renting, leasing, letting, or granting a

  6         license for the use of real property; providing

  7         an effective date.

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

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11         Section 1.  Paragraph (a) of subsection (1) of section

12  212.031, Florida Statutes, 1998 Supplement, is amended to

13  read:

14         212.031  Lease or rental of or license in real

15  property.--

16         (1)(a)  It is declared to be the legislative intent

17  that every person is exercising a taxable privilege who

18  engages in the business of renting, leasing, letting, or

19  granting a license for the use of any real property unless

20  such property is:

21         1.  Assessed as agricultural property under s. 193.461.

22         2.  Used exclusively as dwelling units.

23         3.  Property subject to tax on parking, docking, or

24  storage spaces under s. 212.03(6).

25         4.  Recreational property or the common elements of a

26  condominium when subject to a lease between the developer or

27  owner thereof and the condominium association in its own right

28  or as agent for the owners of individual condominium units or

29  the owners of individual condominium units. However, only the

30  lease payments on such property shall be exempt from the tax

31  imposed by this chapter, and any other use made by the owner


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    ENROLLED

    1999 Legislature                                CS for SB 1502



  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  performance of qualified production services.  As used in this

27  subparagraph, the term "qualified production services" means

28  any activity or service performed directly in connection with

29  the production of a qualified motion picture, as defined in s.

30  212.06(1)(b), and includes:

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    ENROLLED

    1999 Legislature                                CS for SB 1502



  1         a.  Photography, sound and recording, casting, location

  2  managing and scouting, shooting, creation of special and

  3  optical effects, animation, adaptation (language, media,

  4  electronic, or otherwise), technological modifications,

  5  computer graphics, set and stage support (such as

  6  electricians, lighting designers and operators, greensmen,

  7  prop managers and assistants, and grips), wardrobe (design,

  8  preparation, and management), hair and makeup (design,

  9  production, and application), performing (such as acting,

10  dancing, and playing), designing and executing stunts,

11  coaching, consulting, writing, scoring, composing,

12  choreographing, script supervising, directing, producing,

13  transmitting dailies, dubbing, mixing, editing, cutting,

14  looping, printing, processing, duplicating, storing, and

15  distributing;

16         b.  The design, planning, engineering, construction,

17  alteration, repair, and maintenance of real or personal

18  property including stages, sets, props, models, paintings, and

19  facilities principally required for the performance of those

20  services listed in sub-subparagraph a.; and

21         c.  Property management services directly related to

22  property used in connection with the services described in

23  sub-subparagraphs a. and b.

24         10.  Leased, subleased, licensed, or rented to a person

25  providing food and drink concessionaire services within the

26  premises of a convention hall, exhibition hall, auditorium,

27  stadium, theater, arena, civic center, performing arts center,

28  recreational facility, or any movie theater, a business

29  operated under a permit issued pursuant to chapter 550, or any

30  publicly owned arena, sports stadium, convention hall,

31  exhibition hall, auditorium, or recreational facility.  A


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    ENROLLED

    1999 Legislature                                CS for SB 1502



  1  person providing retail concessionaire services involving the

  2  sale of food and drink or other tangible personal property

  3  within the premises of an airport shall be subject to tax on

  4  the rental of real property used for that purpose, but shall

  5  not be subject to the tax on any license to use the property.

  6  For purposes of this subparagraph, the term "sale" shall not

  7  include the leasing of tangible personal property.

  8         11.  Property occupied pursuant to an instrument

  9  calling for payments which the department has declared, in a

10  Technical Assistance Advisement issued on or before March 15,

11  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

12  Florida Administrative Code; provided that this subparagraph

13  shall only apply to property occupied by the same person

14  before and after the execution of the subject instrument and

15  only to those payments made pursuant to such instrument,

16  exclusive of renewals and extensions thereof occurring after

17  March 15, 1993.

18         Section 2.  This act shall take effect July 1, 1999.

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