House Bill 0047er

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    1999 Legislature                        HB 47, First Engrossed



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

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

  4         exempting property used as a travel

  5         center/truck stop facility from the tax on the

  6         rental or lease of, or grant of a license to

  7         use, real property; providing an effective

  8         date.

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

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

13  212.031, Florida Statutes, 1998 Supplement, is amended to

14  read:

15         212.031  Lease or rental of or license in real

16  property.--

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

18  that every person is exercising a taxable privilege who

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

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

21  such property is:

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

23         2.  Used exclusively as dwelling units.

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

25  storage spaces under s. 212.03(6).

26         4.  Recreational property or the common elements of a

27  condominium when subject to a lease between the developer or

28  owner thereof and the condominium association in its own right

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

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

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


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    1999 Legislature                        HB 47, First Engrossed



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

  2  or the condominium association shall be fully taxable under

  3  this chapter.

  4         5.  A public or private street or right-of-way occupied

  5  or used by a utility for utility purposes.

  6         6.  A public street or road which is used for

  7  transportation purposes.

  8         7.  Property used at an airport exclusively for the

  9  purpose of aircraft landing or aircraft taxiing or property

10  used by an airline for the purpose of loading or unloading

11  passengers or property onto or from aircraft or for fueling

12  aircraft.

13         8.a.  Property used at a port authority, as defined in

14  s. 315.02(2), exclusively for the purpose of oceangoing

15  vessels or tugs docking, or such vessels mooring on property

16  used by a port authority for the purpose of loading or

17  unloading passengers or cargo onto or from such a vessel, or

18  property used at a port authority for fueling such vessels, or

19  to the extent that the amount paid for the use of any property

20  at the port is based on the charge for the amount of tonnage

21  actually imported or exported through the port by a tenant.

22         b.  The amount charged for the use of any property at

23  the port in excess of the amount charged for tonnage actually

24  imported or exported shall remain subject to tax except as

25  provided in sub-subparagraph a.

26         9.  Property used as an integral part of the

27  performance of qualified production services.  As used in this

28  subparagraph, the term "qualified production services" means

29  any activity or service performed directly in connection with

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

31  212.06(1)(b), and includes:


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    1999 Legislature                        HB 47, First Engrossed



  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, or rented to a person providing

25  food and drink concessionaire services within the premises of

26  a movie theater, a business operated under a permit issued

27  pursuant to chapter 550, or any publicly owned arena, sports

28  stadium, convention hall, exhibition hall, auditorium, or

29  recreational facility.  A person providing retail

30  concessionaire services involving the sale of food and drink

31  or other tangible personal property within the premises of an


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    1999 Legislature                        HB 47, First Engrossed



  1  airport shall be subject to tax on the rental of real property

  2  used for that purpose, but shall not be subject to the tax on

  3  any license to use the property.  For purposes of this

  4  subparagraph, the term "sale" shall not include the leasing of

  5  tangible personal property.

  6         11.  Property occupied pursuant to an instrument

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

  8  Technical Assistance Advisement issued on or before March 15,

  9  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

10  Florida Administrative Code; provided that this subparagraph

11  shall only apply to property occupied by the same person

12  before and after the execution of the subject instrument and

13  only to those payments made pursuant to such instrument,

14  exclusive of renewals and extensions thereof occurring after

15  March 15, 1993.

16         12.  Property used as a travel center/truck stop

17  facility. As used in this subparagraph, the term "travel

18  center/truck stop facility" means any facility that has

19  declared its primary business activity, under s.

20  206.404(1)(g), as the sale of diesel fuel at retail, which

21  facility operates a minimum of 6 diesel fuel dispensers.

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

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