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





                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 4                                                                

 5                                           ORIGINAL STAMP BELOW

 6

 7

 8

 9

10                                                                

11  The Committee on Finance & Taxation offered the following:

12

13         Amendment (with title amendment) 

14         On page 2,

15  remove from the bill:  everything after the enacting clause

16

17  and insert in lieu thereof:

18         Section 1.  Effective July 1, 2000, section 288.1258,

19  Florida Statutes, is created to read:

20         288.1258  Entertainment industry qualified production

21  companies; application procedure; categories; duties of the

22  Department of Revenue; records and reports.--

23         (1)  PRODUCTION COMPANIES AUTHORIZED TO APPLY.--

24         (a)  Any production company engaged in this state in

25  the production of motion pictures, made-for-TV motion

26  pictures, television series, commercial advertising, music

27  videos, or sound recordings may submit an application to the

28  Department of Revenue to be approved by the Office of the Film

29  Commissioner as a qualified production company for the purpose

30  of receiving a sales and use tax certificate of exemption from

31  the Department of Revenue.

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1         (b)  For the purposes of this section, "qualified

 2  production company" means any production company that has

 3  submitted a properly completed application to the Department

 4  of Revenue and that is subsequently qualified by the Office of

 5  the Film Commissioner.

 6         (2)  APPLICATION PROCEDURE.--

 7         (a)  The Department of Revenue will review all

 8  submitted applications for the required information.  Within

 9  10 working days after the receipt of a properly completed

10  application the Department of Revenue will forward the

11  completed application to the Office of the Film Commissioner

12  for approval.

13         (b)1.  The Office of the Film Commissioner shall

14  establish a process by which an entertainment industry

15  production company may be approved by the office as a

16  qualified production company and may receive a certificate of

17  exemption from the Department of Revenue for the sales and use

18  tax exemptions under ss. 212.031, 212.06, and 212.08.

19         2.  Upon determination by the Office of the Film

20  Commissioner that a production company meets the established

21  approval criteria and qualifies for exemption, the Office of

22  the Film Commissioner shall return the approved application or

23  application renewal or extension to the Department of Revenue,

24  which shall issue a certificate of exemption.

25         3.  The Office of the Film Commissioner shall deny an

26  application or application for renewal or extension from a

27  production company if it determines that the production

28  company does not meet the established approval criteria.

29         (c)  The Office of the Film Commissioner shall develop,

30  with the cooperation of the Department of Revenue and local

31  government entertainment industry promotion agencies, a

                                  2

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  standardized application form for use in approving qualified

 2  production companies.

 3         1.  The application form shall include, but not be

 4  limited to, production-related information on employment,

 5  proposed budgets, planned purchases of items exempted from

 6  sales and use taxes under ss. 212.031, 212.06, and 212.08, a

 7  signed affirmation from the applicant that any items purchased

 8  for which the applicant is seeking a tax exemption are

 9  intended for use exclusively as an integral part of

10  entertainment industry preproduction, production, or

11  postproduction activities engaged in primarily in this state,

12  and a signed affirmation from the Office of the Film

13  Commissioner that the information on the application form has

14  been verified and is correct. In lieu of information on

15  projected employment, proposed budgets, or planned purchases

16  of exempted items, a production company seeking a 1-year

17  certificate of exemption may submit summary historical data on

18  employment, production budgets, and purchases of exempted

19  items related to production activities in this state. Any

20  information gathered from production companies for the

21  purposes of this section shall be considered confidential

22  taxpayer information and shall be disclosed only as provided

23  in s. 213.053.

24         2.  The application form may be distributed to

25  applicants by the Office of the Film Commissioner or local

26  film commissions.

27         (d)  All applications, renewals, and extensions for

28  designation as a qualified production company shall be

29  processed by the Office of the Film Commissioner.

30         (e)  In the event that the Department of Revenue

31  determines that a production company no longer qualifies for a

                                  3

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  certificate of exemption, or has used a certificate of

 2  exemption for purposes other than those authorized by this

 3  section and chapter 212, the Department of Revenue shall

 4  revoke the certificate of exemption of that production

 5  company, and any sales or use taxes exempted on items

 6  purchased or leased by the production company during the time

 7  such company did not qualify for a certificate of exemption or

 8  improperly used a certificate of exemption shall become

 9  immediately due to the Department of Revenue, along with

10  interest and penalty as provided by s. 212.12.  In addition to

11  the other penalties imposed by law, any person who knowingly

12  and willfully falsifies an application, or uses a certificate

13  of exemption for purposes other than those authorized by this

14  section and chapter 212, commits a felony of the third degree,

15  punishable as provided in s. 775.082, s. 775.083, and s.

16  775.084.

17         (3)  CATEGORIES.--

18         (a)1.  A production company may be qualified for

19  designation as a qualified production company for a period of

20  1 year if the company has operated a business in Florida at a

21  permanent address for a period of 12 consecutive months.  Such

22  a qualified production company shall receive a single 1-year

23  certificate of exemption from the Department of Revenue for

24  the sales and use tax exemptions under ss. 212.031, 212.06,

25  and 212.08, which certificate shall expire 1 year after

26  issuance or upon the cessation of business operations in the

27  state, at which time the certificate shall be surrendered to

28  the Department of Revenue.

29         2.  The Office of the Film Commissioner shall develop a

30  method by which a qualified production company may annually

31  renew a 1-year certificate of exemption for a period of up to

                                  4

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  5 years without requiring the production company to resubmit a

 2  new application during that 5-year period.

 3         3.  Any qualified production company may submit a new

 4  application for a 1-year certificate of exemption upon the

 5  expiration of that company's certificate of exemption.

 6         (b)1.  A production company may be qualified for

 7  designation as a qualified production company for a period of

 8  90 days. Such production company shall receive a single 90-day

 9  certificate of exemption from the Department of Revenue for

10  the sales and use tax exemptions under ss. 212.031, 212.06,

11  and 212.08, which certificate shall expire 90 days after

12  issuance, with extensions contingent upon approval of the

13  Office of the Film Commissioner.  The certificate shall be

14  surrendered to the Department of Revenue upon its expiration.

15         2.  Any production company may submit a new application

16  for a 90-day certificate of exemption upon the expiration of

17  that company's certificate of exemption.

18         (4)  DUTIES OF THE DEPARTMENT OF REVENUE.--

19         (a)  The Department of Revenue shall review the initial

20  application and notify the applicant of any omissions and

21  request additional information if needed.  An application

22  shall be complete upon receipt of all requested information.

23  The Department of Revenue shall forward all complete

24  applications to the Office of the Film Commissioner within 10

25  working days.

26         (b)  The Department of Revenue shall issue a numbered

27  certificate of exemption to a qualified production company

28  within 5 working days of the receipt of an approved

29  application, application renewal, or application extension

30  from the Office of the Film Commissioner.

31         (c)  The Department of Revenue may promulgate such

                                  5

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  rules and shall prescribe and publish such forms as may be

 2  necessary to effectuate the purposes of this section or any of

 3  the sales tax exemptions which are reasonably related to the

 4  provisions of this section.

 5         (d)  The Department of Revenue is authorized to

 6  establish audit procedures in accordance with the provisions

 7  of ss. 212.12, 212.13, and 213.34 which relate to the sales

 8  tax exemption provisions of this section.

 9         (5)  RELATIONSHIP OF TAX EXEMPTIONS TO INDUSTRY GROWTH;

10  REPORT TO THE LEGISLATURE.--The Office of the Film

11  Commissioner shall keep annual records from the information

12  provided on taxpayer applications for tax exemption

13  certificates beginning January 1, 2001. These records shall

14  reflect a percentage comparison of the annual amount of funds

15  exempted to the estimated amount of funds expended in relation

16  to entertainment industry products. In addition, the office

17  shall maintain data showing annual growth in Florida-based

18  entertainment industry companies and entertainment industry

19  employment and wages. The Office of the Film Commissioner

20  shall report this information to the Legislature by no later

21  than December 1 of each year.

22         Section 2.  Paragraph (a) of subsection (1) of section

23  212.031, Florida Statutes, is amended to read:

24         212.031  Lease or rental of or license in real

25  property.--

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

27  that every person is exercising a taxable privilege who

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

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

30  such property is:

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

                                  6

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1         2.  Used exclusively as dwelling units.

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

 3  storage spaces under s. 212.03(6).

 4         4.  Recreational property or the common elements of a

 5  condominium when subject to a lease between the developer or

 6  owner thereof and the condominium association in its own right

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

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

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

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

11  or the condominium association shall be fully taxable under

12  this chapter.

13         5.  A public or private street or right-of-way and

14  poles, conduits, fixtures, and similar improvements located on

15  such streets or rights-of-way, occupied or used by a utility

16  or franchised cable television company for utility or

17  communications or television purposes. For purposes of this

18  subparagraph, the term "utility" means any person providing

19  utility services as defined in s. 203.012. This exception also

20  applies to property, excluding buildings, wherever located, on

21  which antennas, cables, adjacent accessory structures, or

22  adjacent accessory equipment used in the provision of

23  cellular, enhanced specialized mobile radio, or personal

24  communications services are placed.

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

26  transportation purposes.

27         7.  Property used at an airport exclusively for the

28  purpose of aircraft landing or aircraft taxiing or property

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

30  passengers or property onto or from aircraft or for fueling

31  aircraft.

                                  7

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





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

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

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

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

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

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

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

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

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

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

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

12  imported or exported shall remain subject to tax except as

13  provided in sub-subparagraph a.

14         9.  Property used as an integral part of the

15  performance of qualified production services.  As used in this

16  subparagraph, the term "qualified production services" means

17  any activity or service performed directly in connection with

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

19  212.06(1)(b), and includes:

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

21  managing and scouting, shooting, creation of special and

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

23  electronic, or otherwise), technological modifications,

24  computer graphics, set and stage support (such as

25  electricians, lighting designers and operators, greensmen,

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

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

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

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

30  coaching, consulting, writing, scoring, composing,

31  choreographing, script supervising, directing, producing,

                                  8

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  transmitting dailies, dubbing, mixing, editing, cutting,

 2  looping, printing, processing, duplicating, storing, and

 3  distributing;

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

 5  alteration, repair, and maintenance of real or personal

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

 7  facilities principally required for the performance of those

 8  services listed in sub-subparagraph a.; and

 9         c.  Property management services directly related to

10  property used in connection with the services described in

11  sub-subparagraphs a. and b.

12

13  This exemption will inure to the taxpayer upon presentation of

14  the certificate of exemption issued to the taxpayer under the

15  provisions of s. 288.1258.

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

17  providing food and drink concessionaire services within the

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

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

20  recreational facility, or any business operated under a permit

21  issued pursuant to chapter 550.  A person providing retail

22  concessionaire services involving the sale of food and drink

23  or other tangible personal property within the premises of an

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

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

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

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

28  tangible personal property.

29         11.  Property occupied pursuant to an instrument

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

31  Technical Assistance Advisement issued on or before March 15,

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

 2  Florida Administrative Code; provided that this subparagraph

 3  shall only apply to property occupied by the same person

 4  before and after the execution of the subject instrument and

 5  only to those payments made pursuant to such instrument,

 6  exclusive of renewals and extensions thereof occurring after

 7  March 15, 1993.

 8         Section 3.  Paragraph (b) of subsection (1) of section

 9  212.06, Florida Statutes, is amended to read:

10         212.06  Sales, storage, use tax; collectible from

11  dealers; "dealer" defined; dealers to collect from purchasers;

12  legislative intent as to scope of tax.--

13         (1)

14         (b)  Except as otherwise provided, any person who

15  manufactures, produces, compounds, processes, or fabricates in

16  any manner tangible personal property for his or her own use

17  shall pay a tax upon the cost of the product manufactured,

18  produced, compounded, processed, or fabricated without any

19  deduction therefrom on account of the cost of material used,

20  labor or service costs, or transportation charges,

21  notwithstanding the provisions of s. 212.02 defining "cost

22  price."  However, the tax levied under this paragraph shall

23  not be imposed upon any person who manufactures or produces

24  electrical power or energy, steam energy, or other energy at a

25  single location, when such power or energy is used directly

26  and exclusively at such location, or at other locations if the

27  energy is transferred through facilities of the owner in the

28  operation of machinery or equipment that is used to

29  manufacture, process, compound, produce, fabricate, or prepare

30  for shipment tangible personal property for sale or to operate

31  pollution control equipment, maintenance equipment, or

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  monitoring or control equipment used in such operations.  The

 2  manufacture or production of electrical power or energy that

 3  is used for space heating, lighting, office equipment, or

 4  air-conditioning or any other nonmanufacturing, nonprocessing,

 5  noncompounding, nonproducing, nonfabricating, or nonshipping

 6  activity is taxable. Electrical power or energy consumed or

 7  dissipated in the transmission or distribution of electrical

 8  power or energy for resale is also not taxable.  Fabrication

 9  labor shall not be taxable when a person is using his or her

10  own equipment and personnel, for his or her own account, as a

11  producer, subproducer, or coproducer of a qualified motion

12  picture.  For purposes of this chapter, the term "qualified

13  motion picture" means all or any part of a series of related

14  images, either on film, tape, or other embodiment, including,

15  but not limited to, all items comprising part of the original

16  work and film-related products derived therefrom as well as

17  duplicates and prints thereof and all sound recordings created

18  to accompany a motion picture, which is produced, adapted, or

19  altered for exploitation in, on, or through any medium or

20  device and at any location, primarily for entertainment,

21  commercial, industrial, or educational purposes. This

22  exemption for fabrication labor associated with production of

23  a qualified motion picture will inure to the taxpayer upon

24  presentation of the certificate of exemption issued to the

25  taxpayer under the provisions of s. 288.1258. A person who

26  manufactures factory-built buildings for his or her own use in

27  the performance of contracts for the construction or

28  improvement of real property shall pay a tax only upon the

29  person's cost price of items used in the manufacture of such

30  buildings.

31         Section 4.  Paragraph (f) of subsection (5) and

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  subsection (12) of section 212.08, Florida Statutes, are

 2  amended to read:

 3         212.08  Sales, rental, use, consumption, distribution,

 4  and storage tax; specified exemptions.--The sale at retail,

 5  the rental, the use, the consumption, the distribution, and

 6  the storage to be used or consumed in this state of the

 7  following are hereby specifically exempt from the tax imposed

 8  by this chapter.

 9         (5)  EXEMPTIONS; ACCOUNT OF USE.--

10         (f)  Motion picture or video equipment used in motion

11  picture or television production activities and sound

12  recording equipment used in the production of master tapes and

13  master records.--

14         1.  Motion picture or video equipment and sound

15  recording equipment purchased or leased for use in this state

16  in production activities is exempt from the tax imposed by

17  this chapter upon an affirmative showing by the purchaser or

18  lessee to the satisfaction of the department that the

19  equipment will be used for production activities. The

20  exemption provided by this paragraph shall inure to the

21  taxpayer upon presentation of the certificate of exemption

22  issued to the taxpayer under the provisions of s. 288.1258.

23  only through a refund of previously paid taxes.

24  Notwithstanding the provisions of s. 212.095, such refund

25  shall be made within 30 days of formal application, which

26  application may be made after the completion of production

27  activities or on a quarterly basis. Notwithstanding the

28  provisions of chapter 213, the department shall provide the

29  Department of Commerce with a copy of each refund application

30  and the amount of such refund, if any.

31         2.  For the purpose of the exemption provided in

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  subparagraph 1.:

 2         a.  "Motion picture or video equipment" and "sound

 3  recording equipment" includes only equipment meeting the

 4  definition of "section 38 property" as defined in s.

 5  48(a)(1)(A) and (B)(i) of the Internal Revenue Code that is

 6  used by the lessee or purchaser exclusively as an integral

 7  part of production activities; however, motion picture or

 8  video equipment and sound recording equipment does not include

 9  supplies, tape, records, film, or video tape used in

10  productions or other similar items; vehicles or vessels; or

11  general office equipment not specifically suited to production

12  activities.  In addition, the term does not include equipment

13  purchased or leased by television or radio broadcasting or

14  cable companies licensed by the Federal Communications

15  Commission.

16         b.  "Production activities" means activities directed

17  toward the preparation of a:

18         (I)  Master tape or master record embodying sound; or

19         (II)  Motion picture or television production which is

20  produced for theatrical, commercial, advertising, or

21  educational purposes and utilizes live or animated actions or

22  a combination of live and animated actions. The motion picture

23  or television production shall be commercially produced for

24  sale or for showing on screens or broadcasting on television

25  and may be on film or video tape.

26         (12)  PARTIAL EXEMPTION; MASTER TAPES, RECORDS, FILMS,

27  OR VIDEO TAPES.--

28         (a)  There are exempt from the taxes imposed by this

29  chapter the gross receipts from the sale or lease of, and the

30  storage, use, or other consumption in this state of, master

31  tapes or master records embodying sound, or master films or

                                  13

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  master video tapes; except that amounts paid to recording

 2  studios or motion picture or television studios for the

 3  tangible elements of such master tapes, records, films, or

 4  video tapes are taxable as otherwise provided in this chapter.

 5  This exemption will inure to the taxpayer upon presentation of

 6  the certificate of exemption issued to the taxpayer under the

 7  provisions of s. 288.1258.

 8         (b)  For the purposes of this subsection, the term:

 9         1.  "Amounts paid for the tangible elements" does not

10  include any amounts paid for the copyrightable, artistic, or

11  other intangible elements of such master tapes, records,

12  films, or video tapes, whether designated as royalties or

13  otherwise, including, but not limited to, services rendered in

14  producing, fabricating, processing, or imprinting tangible

15  personal property or any other services or production expenses

16  in connection therewith which may otherwise be construed as

17  constituting a "sale" under s. 212.02.

18         2.  "Master films or master video tapes" means films or

19  video tapes utilized by the motion picture and television

20  production industries in making visual images for

21  reproduction.

22         3.  "Master tapes or master records embodying sound"

23  means tapes, records, and other devices utilized by the

24  recording industry in making recordings embodying sound.

25         4.  "Motion picture or television studio" means a

26  facility in which film or video tape productions or parts of

27  productions are made and which contains the necessary

28  equipment and personnel for this purpose and includes a mobile

29  unit or vehicle that is equipped in much the same manner as a

30  stationary studio and used in the making of film or video tape

31  productions.

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1         5.  "Recording studio" means a place where, by means of

 2  mechanical or electronic devices, voices, music, or other

 3  sounds are transmitted to tapes, records, or other devices

 4  capable of reproducing sound.

 5         6.  "Recording industry" means any person engaged in an

 6  occupation or business of making recordings embodying sound

 7  for a livelihood or for a profit.

 8         7.  "Motion picture or television production industry"

 9  means any person engaged in an occupation or business for a

10  livelihood or for profit of making visual motion picture or

11  television visual images for showing on screen or television

12  for theatrical, commercial, advertising, or educational

13  purposes.

14         Section 5.  Effective July 1, 2000, paragraph (r) is

15  added to subsection (7) of section 213.053, Florida Statutes,

16  to read:

17         213.053  Confidentiality and information sharing.--

18         (7)  Notwithstanding any other provision of this

19  section, the department may provide:

20         (r)  Information relative to the tax exemptions under

21  ss. 212.031, 212.06, and 212.08 for those persons qualified

22  under s. 288.1258 to the Office of the Film Commissioner. The

23  Department of Revenue shall provide the Office of the Film

24  Commissioner with information in the aggregate.

25

26  Disclosure of information under this subsection shall be

27  pursuant to a written agreement between the executive director

28  and the agency.  Such agencies, governmental or

29  nongovernmental, shall be bound by the same requirements of

30  confidentiality as the Department of Revenue.  Breach of

31  confidentiality is a misdemeanor of the first degree,

                                  15

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  punishable as provided by s. 775.082 or s. 775.083.

 2         Section 6.  Except as otherwise provided herein, this

 3  act shall take effect January 1, 2001.

 4

 5

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

 7  And the title is amended as follows:

 8         On page 1, line 2, through

 9         Page 2, line 17

10  remove from the title of the bill:  all of said lines

11

12  and insert in lieu thereof:

13  An act relating to entertainment industry incentives; creating

14  s. 288.1258, F.S.; authorizing entertainment industry

15  production companies to apply to the Department of Revenue for

16  approval by the Office of the Film Commissioner as a qualified

17  production company for the purpose of receiving sales tax

18  exemptions; directing the office to develop application

19  procedures; providing for denial and revocation of a

20  certificate of exemption; providing a penalty for

21  falsification of an application or unauthorized use of a

22  certificate of exemption; providing categories of

23  qualification for a certificate of exemption; providing duties

24  of the Department of Revenue with respect to issuance of a

25  certificate of exemption for qualified production companies;

26  requiring the Office of the Film Commissioner to keep

27  specified records; requiring an annual report to the

28  Legislature; amending s. 212.031, F.S., relating to the tax on

29  the lease or rental of or license in real property; providing

30  that the exemption for property used as an integral part of

31  the performance of qualified production services inures to the

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 743

    Amendment No. 001 (for drafter's use only)





 1  taxpayer upon presentation of a certificate of exemption

 2  issued under s. 288.1258, F.S.; amending s. 212.06, F.S.;

 3  providing that the exemption for fabrication labor used in the

 4  production of a qualified motion picture inures to the

 5  taxpayer upon presentation of a certificate of exemption

 6  issued under s. 288.1258, F.S.; amending s. 212.08, F.S.;

 7  providing that the exemption for certain motion picture or

 8  video equipment and sound recording equipment shall be a point

 9  of sale exemption rather than by refund; providing that the

10  exemption inures to the taxpayer upon presentation of a

11  certificate of exemption issued under s. 288.1258, F.S.;

12  providing that the partial exemption for master tapes,

13  records, films, or video tapes inures to the taxpayer upon

14  presentation of a certificate of exemption issued under s.

15  288.1258, F.S.; amending s. 213.053, F.S.; authorizing the

16  Department of Revenue to share certain information with the

17  Office of the Film Commissioner; providing effective dates.

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