CODING: Words stricken are deletions; words underlined are additions.





                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1933

    Amendment No.     (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 5                                           ORIGINAL STAMP BELOW

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10                                                                

11  The Committee on Finance & Taxation offered the following:

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13         Amendment (with title amendment) 

14  Remove from the bill:  Everything after the enacting clause

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16  and insert in lieu thereof:

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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                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1933

    Amendment No.     (for drafter's use only)





 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.

19

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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                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1933

    Amendment No.     (for drafter's use only)





 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.--Nonprofit

18  organizations incorporated in accordance with chapter 617

19  which have qualified under s. 501(c)(3) of the Internal

20  Revenue Code of 1954, as amended, and which have been

21  designated as state theater contract organizations as provided

22  in s. 265.289 are exempt from the tax imposed by this chapter.

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24  Exemptions provided to any entity by this subsection shall not

25  inure to any transaction otherwise taxable under this chapter

26  when payment is made by a representative or employee of such

27  entity by any means, including, but not limited to, cash,

28  check, or credit card even when that representative or

29  employee is subsequently reimbursed by such entity.

30         Section 4.  For the purpose of incorporating the

31  amendment to section 265.289, Florida Statutes, in a reference

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                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1933

    Amendment No.     (for drafter's use only)





 1  thereto, subsection (2) of section 265.2901, Florida Statutes,

 2  is reenacted to read:

 3         265.2901  Coconut Grove Playhouse Trust Fund.--

 4         (2)  All revenue received by the Department of State as

 5  a result of leasing the Coconut Grove Playhouse property in

 6  Miami, Florida; from the granting of licenses for the use of

 7  the property; or from the operation of licensed concessions on

 8  the premises by anyone other than a state theater contract

 9  organization as defined in this chapter shall be deposited

10  into the trust fund.

11         Section 5.  This act shall take effect July 1, 2000.

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13

14  ================ T I T L E   A M E N D M E N T ===============

15  And the title is amended as follows:

16  remove from the title of the bill:  the entire title

17

18  and insert in lieu thereof:

19                  A bill to be entitled

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

21         other transactions; amending s. 212.08, F.S.;

22         revising application of the exemption for

23         nonprofit water systems; providing an exemption

24         for sales or leases to certain nonprofit

25         organizations that provide crime prevention,

26         drunk driving prevention, or juvenile

27         delinquency prevention services; providing an

28         exemption for sales or leases to the Florida

29         Fire and Emergency Services Foundation;

30         amending s. 265.289, F.S.; revising the

31         definition of state theater contract

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                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1933

    Amendment No.     (for drafter's use only)





 1         organizations; reenacting s. 212.08(7)(r),

 2         F.S., which provides a sales tax exemption for

 3         such organizations, and s. 265.2901(2), F.S.,

 4         which relates to disposition of certain

 5         revenues of such organizations, to incorporate

 6         the amendment to s. 265.289, F.S., in

 7         references thereto; providing an effective

 8         date.

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