House Bill 0317
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Florida House of Representatives - 1999 HB 317
By Representative Gay
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 used by a franchised cable
8 television company for communication purposes;
9 providing an effective date.
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11 Be It Enacted by the Legislature of the State of Florida:
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13 Section 1. Paragraph (a) of subsection (1) of section
14 212.031, Florida Statutes, 1998 Supplement, is amended to
15 read:
16 212.031 Lease or rental of or license in real
17 property.--
18 (1)(a) It is declared to be the legislative intent
19 that every person is exercising a taxable privilege who
20 engages in the business of renting, leasing, letting, or
21 granting a license for the use of any real property unless
22 such property is:
23 1. Assessed as agricultural property under s. 193.461.
24 2. Used exclusively as dwelling units.
25 3. Property subject to tax on parking, docking, or
26 storage spaces under s. 212.03(6).
27 4. Recreational property or the common elements of a
28 condominium when subject to a lease between the developer or
29 owner thereof and the condominium association in its own right
30 or as agent for the owners of individual condominium units or
31 the owners of individual condominium units. However, only the
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1 lease payments on such property shall be exempt from the tax
2 imposed by this chapter, and any other use made by the owner
3 or the condominium association shall be fully taxable under
4 this chapter.
5 5. A public or private street or right-of-way occupied
6 or used by a utility or franchised cable television company
7 for utility or other communications purposes.
8 6. A public street or road which is used for
9 transportation purposes.
10 7. Property used at an airport exclusively for the
11 purpose of aircraft landing or aircraft taxiing or property
12 used by an airline for the purpose of loading or unloading
13 passengers or property onto or from aircraft or for fueling
14 aircraft.
15 8.a. Property used at a port authority, as defined in
16 s. 315.02(2), exclusively for the purpose of oceangoing
17 vessels or tugs docking, or such vessels mooring on property
18 used by a port authority for the purpose of loading or
19 unloading passengers or cargo onto or from such a vessel, or
20 property used at a port authority for fueling such vessels, or
21 to the extent that the amount paid for the use of any property
22 at the port is based on the charge for the amount of tonnage
23 actually imported or exported through the port by a tenant.
24 b. The amount charged for the use of any property at
25 the port in excess of the amount charged for tonnage actually
26 imported or exported shall remain subject to tax except as
27 provided in sub-subparagraph a.
28 9. Property used as an integral part of the
29 performance of qualified production services. As used in this
30 subparagraph, the term "qualified production services" means
31 any activity or service performed directly in connection with
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1 the production of a qualified motion picture, as defined in s.
2 212.06(1)(b), and includes:
3 a. Photography, sound and recording, casting, location
4 managing and scouting, shooting, creation of special and
5 optical effects, animation, adaptation (language, media,
6 electronic, or otherwise), technological modifications,
7 computer graphics, set and stage support (such as
8 electricians, lighting designers and operators, greensmen,
9 prop managers and assistants, and grips), wardrobe (design,
10 preparation, and management), hair and makeup (design,
11 production, and application), performing (such as acting,
12 dancing, and playing), designing and executing stunts,
13 coaching, consulting, writing, scoring, composing,
14 choreographing, script supervising, directing, producing,
15 transmitting dailies, dubbing, mixing, editing, cutting,
16 looping, printing, processing, duplicating, storing, and
17 distributing;
18 b. The design, planning, engineering, construction,
19 alteration, repair, and maintenance of real or personal
20 property including stages, sets, props, models, paintings, and
21 facilities principally required for the performance of those
22 services listed in sub-subparagraph a.; and
23 c. Property management services directly related to
24 property used in connection with the services described in
25 sub-subparagraphs a. and b.
26 10. Leased, subleased, or rented to a person providing
27 food and drink concessionaire services within the premises of
28 a movie theater, a business operated under a permit issued
29 pursuant to chapter 550, or any publicly owned arena, sports
30 stadium, convention hall, exhibition hall, auditorium, or
31 recreational facility. A person providing retail
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1 concessionaire services involving the sale of food and drink
2 or other tangible personal property within the premises of an
3 airport shall be subject to tax on the rental of real property
4 used for that purpose, but shall not be subject to the tax on
5 any license to use the property. For purposes of this
6 subparagraph, the term "sale" shall not include the leasing of
7 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 upon becoming a
19 law.
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22 HOUSE SUMMARY
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Provides that the sales tax on the lease or rental of or
24 license in real property does not apply when the property
is a public or private street or right-of-way used by a
25 franchised cable television company for communication
purposes.
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