Senate Bill 0874

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



    Florida Senate - 2000                                   SB 874

    By Senator Bronson





    18-723-00                                               See HB

  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 an exemption from the tax on the

  5         lease or rental of or license in real property

  6         for property used predominantly for space

  7         flight business purposes; providing

  8         definitions; providing an effective date.

  9

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, is amended to read:

14         212.031  Lease or rental of or license in real

15  property.--

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

17  that every person is exercising a taxable privilege who

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

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

20  such property is:

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

22         2.  Used exclusively as dwelling units.

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

24  storage spaces under s. 212.03(6).

25         4.  Recreational property or the common elements of a

26  condominium when subject to a lease between the developer or

27  owner thereof and the condominium association in its own right

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

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

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

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

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






    Florida Senate - 2000                                   SB 874
    18-723-00                                               See HB




  1  or the condominium association shall be fully taxable under

  2  this chapter.

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

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

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

  6  or franchised cable television company for utility or

  7  communications or television purposes. For purposes of this

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

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

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

11  which antennas, cables, adjacent accessory structures, or

12  adjacent accessory equipment used in the provision of

13  cellular, enhanced specialized mobile radio, or personal

14  communications services are placed.

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

16  transportation purposes.

17         7.  Property used at an airport exclusively for the

18  purpose of aircraft landing or aircraft taxiing or property

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

20  passengers or property onto or from aircraft or for fueling

21  aircraft.

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

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

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

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

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

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

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

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

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

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






    Florida Senate - 2000                                   SB 874
    18-723-00                                               See HB




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

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

  3  imported or exported shall remain subject to tax except as

  4  provided in sub-subparagraph a.

  5         9.  Property used as an integral part of the

  6  performance of qualified production services.  As used in this

  7  subparagraph, the term "qualified production services" means

  8  any activity or service performed directly in connection with

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

10  212.06(1)(b), and includes:

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

12  managing and scouting, shooting, creation of special and

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

14  electronic, or otherwise), technological modifications,

15  computer graphics, set and stage support (such as

16  electricians, lighting designers and operators, greensmen,

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

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

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

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

21  coaching, consulting, writing, scoring, composing,

22  choreographing, script supervising, directing, producing,

23  transmitting dailies, dubbing, mixing, editing, cutting,

24  looping, printing, processing, duplicating, storing, and

25  distributing;

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

27  alteration, repair, and maintenance of real or personal

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

29  facilities principally required for the performance of those

30  services listed in sub-subparagraph a.; and

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






    Florida Senate - 2000                                   SB 874
    18-723-00                                               See HB




  1         c.  Property management services directly related to

  2  property used in connection with the services described in

  3  sub-subparagraphs a. and b.

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

  5  providing food and drink concessionaire services within the

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

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

  8  recreational facility, or any business operated under a permit

  9  issued pursuant to chapter 550.  A person providing retail

10  concessionaire services involving the sale of food and drink

11  or other tangible personal property within the premises of an

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

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

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

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

16  tangible personal property.

17         11.  Property occupied pursuant to an instrument

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

19  Technical Assistance Advisement issued on or before March 15,

20  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

21  Florida Administrative Code; provided that this subparagraph

22  shall only apply to property occupied by the same person

23  before and after the execution of the subject instrument and

24  only to those payments made pursuant to such instrument,

25  exclusive of renewals and extensions thereof occurring after

26  March 15, 1993.

27         12.  Property used or occupied predominantly for space

28  flight business purposes. As used in this subparagraph, "space

29  flight business" means the manufacturing, processing, or

30  assembly of a space facility, space propulsion system, space

31  vehicle, satellite, or station of any kind possessing the

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    Florida Senate - 2000                                   SB 874
    18-723-00                                               See HB




  1  capacity for space flight, as defined by s. 212.02(23), or

  2  components thereof, and also means the following activities

  3  supporting space flight: vehicle launch activities, flight

  4  operations, ground control or ground support, and all

  5  administrative activities directly related thereto. Property

  6  shall be deemed to be used or occupied predominantly for space

  7  flight business purposes if more than 50 percent of the

  8  property, or improvements thereon, is used for one or more

  9  space flight business purposes. Possession by a landlord,

10  lessor, or licensor of a signed written statement from the

11  tenant, lessee, or licensee claiming the exemption shall

12  relieve the landlord, lessor, or licensor from the

13  responsibility of collecting the tax, and the department shall

14  look solely to the tenant, lessee, or licensee for recovery of

15  such tax if it determines that the exemption was not

16  applicable.

17         Section 2.  This act shall take effect July 1, 2000.

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20                          HOUSE SUMMARY

21
      Provides an exemption from the tax on the lease or rental
22    of or license in real property for property used
      predominantly for space flight business purposes.
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