CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. SB 1396
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Mitchell 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 (aaa) of subsection (7) of
18 section 212.08, Florida Statutes, is amended, and paragraphs
19 (ggg) and (hhh) are added to said subsection, to read:
20 212.08 Sales, rental, use, consumption, distribution,
21 and storage tax; specified exemptions.--The sale at retail,
22 the rental, the use, the consumption, the distribution, and
23 the storage to be used or consumed in this state of the
24 following are hereby specifically exempt from the tax imposed
25 by this chapter.
26 (7) MISCELLANEOUS EXEMPTIONS.--
27 (aaa) Nonprofit water systems.--Sales or leases to a
28 not-for-profit corporation which holds a current exemption
29 from federal income tax under s. 501(c)(4) or (12) of the
30 Internal Revenue Code, as amended, are exempt from the tax
31 imposed by this chapter if the sole or primary function of the
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SENATE AMENDMENT
Bill No. SB 1396
Amendment No.
1 corporation is to construct, maintain, or operate a water
2 system in this state.
3 (ggg) Organizations providing crime prevention, drunk
4 driving prevention, or juvenile delinquency prevention
5 services.--Sales or leases to any nonprofit organization that
6 provides crime prevention services, drunk driving prevention
7 services, or juvenile delinquency prevention services that
8 benefit society as a whole are exempt from the tax imposed by
9 this chapter, if the organization holds a current exemption
10 from federal income tax under s. 501(c)(3) of the Internal
11 Revenue Code and the organization has as its sole or primary
12 purpose the provision of services that contribute to the
13 prevention of hardships caused by crime, drunk driving, or
14 juvenile delinquency.
15 (hhh) Florida Fire and Emergency Services
16 Foundation.--Sales or leases to the Florida Fire and Emergency
17 Services Foundation are exempt from the tax imposed by this
18 chapter.
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20 Exemptions provided to any entity by this subsection shall not
21 inure to any transaction otherwise taxable under this chapter
22 when payment is made by a representative or employee of such
23 entity by any means, including, but not limited to, cash,
24 check, or credit card even when that representative or
25 employee is subsequently reimbursed by such entity.
26 Section 2. Subsection (1) of section 265.289, Florida
27 Statutes, is amended to read:
28 265.289 State theater contract organizations; audit
29 information; admission fees.--
30 (1) DEFINITION.--For the purposes of this section, a
31 "state theater contract organization" means an organization
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SENATE AMENDMENT
Bill No. SB 1396
Amendment No.
1 that:
2 (a) Receives funding pursuant to the Cultural
3 Institutions Program authorized under s. 265.2861; or.
4 (b) Received funding from the Department of State as a
5 state theater contract organization prior to October 1, 1990.
6 Section 3. For the purpose of incorporating the
7 amendment to section 265.289, Florida Statutes, in a reference
8 thereto, paragraph (r) of subsection (7) of section 212.08,
9 Florida Statutes, is reenacted to read:
10 212.08 Sales, rental, use, consumption, distribution,
11 and storage tax; specified exemptions.--The sale at retail,
12 the rental, the use, the consumption, the distribution, and
13 the storage to be used or consumed in this state of the
14 following are hereby specifically exempt from the tax imposed
15 by this chapter.
16 (7) MISCELLANEOUS EXEMPTIONS.--
17 (r) State theater contract organizations.--Also exempt
18 from the tax imposed by this chapter are sales and leases to
19 nonprofit organizations incorporated in accordance with
20 chapter 617 which have qualified under s. 501(c)(3) of the
21 Internal Revenue Code of 1954, as amended, and which have been
22 designated as state theater contract organizations as provided
23 in s. 265.289 are exempt from the tax imposed by this chapter.
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25 Exemptions provided to any entity by this subsection shall not
26 inure to any transaction otherwise taxable under this chapter
27 when payment is made by a representative or employee of such
28 entity by any means, including, but not limited to, cash,
29 check, or credit card even when that representative or
30 employee is subsequently reimbursed by such entity.
31 Section 4. For the purpose of incorporating the
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SENATE AMENDMENT
Bill No. SB 1396
Amendment No.
1 amendment to section 265.289, Florida Statutes, in a reference
2 thereto, subsection (2) of section 265.2901, Florida Statutes,
3 is reenacted to read:
4 265.2901 Coconut Grove Playhouse Trust Fund.--
5 (2) All revenue received by the Department of State as
6 a result of leasing the Coconut Grove Playhouse property in
7 Miami, Florida; from the granting of licenses for the use of
8 the property; or from the operation of licensed concessions on
9 the premises by anyone other than a state theater contract
10 organization as defined in this chapter shall be deposited
11 into the trust fund.
12 Section 5. This act shall take effect July 1, 2000.
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16 And the title is amended as follows:
17 Delete everything before the enacting clause
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19 and insert:
20 A bill to be entitled
21 An act relating to the tax on sales, use, and
22 other transactions; amending s. 212.08, F.S.;
23 revising application of the exemption for
24 nonprofit water systems; providing an exemption
25 for sales or leases to certain nonprofit
26 organizations that provide crime prevention,
27 drunk driving prevention, or juvenile
28 delinquency prevention services; providing an
29 exemption for sales or leases to the Florida
30 Fire and Emergency Services Foundation;
31 amending s. 265.289, F.S.; revising the
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SENATE AMENDMENT
Bill No. SB 1396
Amendment No.
1 definition of state theater contract
2 organizations; revising and reenacting s.
3 212.08(7)(r), F.S., which provides a sales tax
4 exemption for such organizations, and s.
5 265.2901(2), F.S., which relates to disposition
6 of certain revenues of such organizations, to
7 incorporate the amendment to s. 265.289, F.S.,
8 in references thereto; providing an effective
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