Senate Bill 0884
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Florida Senate - 2000 SB 884
By Senator Kirkpatrick
5-612-00
1 A bill to be entitled
2 An act relating to entertainment industry
3 incentives; creating s. 288.1258, F.S.;
4 authorizing entertainment industry production
5 companies to apply for approval by the Office
6 of the Film Commissioner as a qualified
7 production company for the purpose of receiving
8 sales tax exemptions; directing the office to
9 develop application procedures; providing for
10 denial and revocation of a certificate of
11 exemption; providing a penalty for
12 falsification of an application or unauthorized
13 use of a certificate of exemption; providing
14 categories of qualification for a certificate
15 of exemption; providing duties of the
16 Department of Revenue with respect to issuance
17 of a certificate of exemption for qualified
18 production companies; requiring the Office of
19 the Film Commissioner to keep specified
20 records; requiring an annual report to the
21 Legislature; amending s. 212.031, F.S.,
22 relating to the tax on the lease or rental of
23 or license in real property; providing that the
24 exemption for property used as an integral part
25 of the performance of qualified production
26 services inures to the taxpayer upon
27 presentation of a certificate of exemption
28 issued under s. 288.1258, F.S.; amending s.
29 212.06, F.S.; providing that the exemption for
30 fabrication labor used in the production of a
31 qualified motion picture inures to the taxpayer
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1 upon presentation of a certificate of exemption
2 issued under s. 288.1258, F.S.; amending s.
3 212.08, F.S.; providing that the exemption for
4 certain motion picture or video equipment and
5 sound recording equipment shall be a point of
6 sale exemption rather than by refund; providing
7 that the exemption inures to the taxpayer upon
8 presentation of a certificate of exemption
9 issued under s. 288.1258, F.S.; providing that
10 the partial exemption for master tapes,
11 records, films, or video tapes inures to the
12 taxpayer upon presentation of a certificate of
13 exemption issued under s. 288.1258, F.S.;
14 amending s. 213.053, F.S.; authorizing the
15 Department of Revenue to share certain
16 information with the Office of the Film
17 Commissioner; providing an effective date.
18
19 Be It Enacted by the Legislature of the State of Florida:
20
21 Section 1. Section 288.1258, Florida Statutes, is
22 created to read:
23 288.1258 Entertainment industry qualified production
24 companies; application procedure; categories; duties of the
25 Department of Revenue; records and reports.--
26 (1) PRODUCTION COMPANIES AUTHORIZED TO APPLY.--
27 (a) Any production company engaged in this state in
28 the production of motion pictures, made-for-TV motion
29 pictures, television series, commercial advertising, music
30 videos, or music recordings may submit an application to the
31 Office of the Film Commissioner to be approved as a qualified
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1 production company for the purpose of receiving a sales and
2 use tax certificate of exemption from the Department of
3 Revenue.
4 (b) As used in this section, the term, "qualified
5 production company" means any production company that has
6 submitted a properly completed application to the Office of
7 the Film Commissioner and that is subsequently found to be
8 qualified by that office.
9 (2) APPLICATION PROCEDURE.--
10 (a)1. The Office of the Film Commissioner shall
11 establish a process by which an entertainment industry
12 production company may be approved by the office as a
13 qualified production company and receive a certificate of
14 exemption from the Department of Revenue for the sales and use
15 tax exemptions under ss. 212.031, 212.06, and 212.08.
16 2. Upon determination by the Office of the Film
17 Commissioner that a production company meets the established
18 approval criteria and qualifies for exemption, the Office of
19 the Film Commissioner shall forward the approved application
20 or application renewal or extension to the Department of
21 Revenue, which shall issue a certificate of exemption.
22 3. The Office of the Film Commissioner shall deny an
23 application or an application for renewal or extension from a
24 production company if it finds that the production company
25 does not meet the established approval criteria.
26 (b) The Office of the Film Commissioner shall develop,
27 with the cooperation of the Department of Revenue and
28 local-government entertainment industry promotion agencies, a
29 standardized application form for use in approving qualified
30 production companies.
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1 1. The application form must include, without
2 limitation, production-related information on employment,
3 proposed budgets, planned purchases of items exempted from
4 sales and use taxes under ss. 212.031, 212.06, and 212.08, a
5 signed affirmation from the applicant that any items purchased
6 for which the applicant is seeking a tax exemption are
7 intended for use exclusively as an integral part of
8 entertainment industry preproduction, production, or
9 postproduction activities engaged in primarily in this state,
10 and a signed affirmation from the Office of the Film
11 Commissioner that the information on the application form has
12 been verified and is correct. In lieu of information on
13 projected employment, proposed budgets, or planned purchases
14 of exempted items, a production company seeking a 1-year
15 certificate of exemption may submit summary historical data
16 concerning employment, production budgets, and purchases of
17 exempted items related to production activities in this state.
18 2. The application form may be distributed to
19 applicants by the Office of the Film Commissioner or local
20 film commissions.
21 (c) The Office of the Film Commissioner shall process
22 all applications, renewals, and extensions for designation as
23 a qualified production company.
24 (d) If the Department of Revenue finds that a
25 production company no longer qualifies for a certificate of
26 exemption or has used a certificate of exemption for purposes
27 other than those authorized by this section and chapter 212,
28 the Department of Revenue shall revoke the certificate of
29 exemption of the company, and any sales or use taxes exempted
30 on items purchased or leased by the production company while
31 the company was not qualified for a certificate of exemption
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1 or improperly used a certificate of exemption shall become
2 immediately due to the Department of Revenue, along with
3 interest and penalty as provided by s. 212.12. In addition to
4 the other penalties imposed by law, any person who knowingly
5 and willfully falsifies an application or uses a certificate
6 of exemption for purposes other than those authorized by this
7 section and chapter 212 commits a felony of the third degree,
8 punishable as provided in s. 775.082, s. 775.083, or s.
9 775.084.
10 (3) CATEGORIES.--
11 (a)1. A production company may be qualified for
12 designation as a qualified production company for a period of
13 1 year if the company has operated a business in this state at
14 a permanent address for a period of 12 consecutive months.
15 Such a qualified production company shall receive a single
16 1-year certificate of exemption from the Department of Revenue
17 for the sales and use tax exemptions under ss. 212.031,
18 212.06, and 212.08, which certificate shall expire 1 year
19 after issuance or upon the cessation of business operations in
20 the state, at which time the certificate must be surrendered
21 to the Department of Revenue.
22 2. The Office of the Film Commissioner shall develop a
23 method by which a qualified production company may annually
24 renew a 1-year certificate of exemption for a period of up to
25 5 years without requiring the production company to resubmit a
26 new application during that 5-year period.
27 3. Any qualified production company may submit a new
28 application for a 1-year certificate of exemption upon the
29 expiration of that company's certificate of exemption.
30 (b)1. A production company may be qualified for
31 designation as a qualified production company for a period of
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1 90 days. The production company shall receive a single 90-day
2 certificate of exemption from the Department of Revenue for
3 the sales and use tax exemptions under ss. 212.031, 212.06,
4 and 212.08, which certificate shall expire 90 days after its
5 issuance, with extensions contingent upon approval of the
6 Office of the Film Commissioner. The certificate must be
7 surrendered to the Department of Revenue upon its expiration.
8 2. Any production company may submit a new application
9 for a 90-day certificate of exemption upon the expiration of
10 its certificate of exemption.
11 (4) DUTIES OF THE DEPARTMENT OF REVENUE.--
12 (a) The Department of Revenue shall issue a numbered
13 certificate of exemption to a qualified production company
14 within 5 working days after receiving a properly completed and
15 approved application, application renewal, or application
16 extension from the Office of the Film Commissioner.
17 (b) The Department of Revenue may adopt rules and
18 shall prescribe and publish such forms as are necessary to
19 effectuate the purposes of this section or any of the sales
20 tax exemptions that are reasonably related to the provisions
21 of this section.
22 (c) The Department of Revenue may establish audit
23 procedures in accordance with the provisions of ss. 212.12 and
24 212.13 which relate to the sales tax exemption provisions of
25 this section.
26 (5) RELATIONSHIP OF TAX EXEMPTIONS TO INDUSTRY GROWTH;
27 REPORT TO THE LEGISLATURE.--The Office of the Film
28 Commissioner shall keep annual records from the information
29 provided on taxpayer applications for tax exemption
30 certificates beginning January 1, 2001. These records must
31 indicate a percentage comparison of the annual amount of funds
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1 exempted to the estimated amount of funds expended in relation
2 to entertainment industry products. In addition, the office
3 shall maintain data showing annual growth in Florida-based
4 entertainment industry companies and entertainment industry
5 employment and wages. The Office of the Film Commissioner
6 shall report this information to the Legislature by December 1
7 of each year.
8 Section 2. Paragraph (a) of subsection (1) of section
9 212.031, Florida Statutes, is amended to read:
10 212.031 Lease or rental of or license in real
11 property.--
12 (1)(a) It is declared to be the legislative intent
13 that every person is exercising a taxable privilege who
14 engages in the business of renting, leasing, letting, or
15 granting a license for the use of any real property unless
16 such property is:
17 1. Assessed as agricultural property under s. 193.461.
18 2. Used exclusively as dwelling units.
19 3. Property subject to tax on parking, docking, or
20 storage spaces under s. 212.03(6).
21 4. Recreational property or the common elements of a
22 condominium when subject to a lease between the developer or
23 owner thereof and the condominium association in its own right
24 or as agent for the owners of individual condominium units or
25 the owners of individual condominium units. However, only the
26 lease payments on such property shall be exempt from the tax
27 imposed by this chapter, and any other use made by the owner
28 or the condominium association shall be fully taxable under
29 this chapter.
30 5. A public or private street or right-of-way and
31 poles, conduits, fixtures, and similar improvements located on
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1 such streets or rights-of-way, occupied or used by a utility
2 or franchised cable television company for utility or
3 communications or television purposes. For purposes of this
4 subparagraph, the term "utility" means any person providing
5 utility services as defined in s. 203.012. This exception also
6 applies to property, excluding buildings, wherever located, on
7 which antennas, cables, adjacent accessory structures, or
8 adjacent accessory equipment used in the provision of
9 cellular, enhanced specialized mobile radio, or personal
10 communications services are placed.
11 6. A public street or road which is used for
12 transportation purposes.
13 7. Property used at an airport exclusively for the
14 purpose of aircraft landing or aircraft taxiing or property
15 used by an airline for the purpose of loading or unloading
16 passengers or property onto or from aircraft or for fueling
17 aircraft.
18 8.a. Property used at a port authority, as defined in
19 s. 315.02(2), exclusively for the purpose of oceangoing
20 vessels or tugs docking, or such vessels mooring on property
21 used by a port authority for the purpose of loading or
22 unloading passengers or cargo onto or from such a vessel, or
23 property used at a port authority for fueling such vessels, or
24 to the extent that the amount paid for the use of any property
25 at the port is based on the charge for the amount of tonnage
26 actually imported or exported through the port by a tenant.
27 b. The amount charged for the use of any property at
28 the port in excess of the amount charged for tonnage actually
29 imported or exported shall remain subject to tax except as
30 provided in sub-subparagraph a.
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1 9. Property used as an integral part of the
2 performance of qualified production services. As used in this
3 subparagraph, the term "qualified production services" means
4 any activity or service performed directly in connection with
5 the production of a qualified motion picture, as defined in s.
6 212.06(1)(b), and includes:
7 a. Photography, sound and recording, casting, location
8 managing and scouting, shooting, creation of special and
9 optical effects, animation, adaptation (language, media,
10 electronic, or otherwise), technological modifications,
11 computer graphics, set and stage support (such as
12 electricians, lighting designers and operators, greensmen,
13 prop managers and assistants, and grips), wardrobe (design,
14 preparation, and management), hair and makeup (design,
15 production, and application), performing (such as acting,
16 dancing, and playing), designing and executing stunts,
17 coaching, consulting, writing, scoring, composing,
18 choreographing, script supervising, directing, producing,
19 transmitting dailies, dubbing, mixing, editing, cutting,
20 looping, printing, processing, duplicating, storing, and
21 distributing;
22 b. The design, planning, engineering, construction,
23 alteration, repair, and maintenance of real or personal
24 property including stages, sets, props, models, paintings, and
25 facilities principally required for the performance of those
26 services listed in sub-subparagraph a.; and
27 c. Property management services directly related to
28 property used in connection with the services described in
29 sub-subparagraphs a. and b.
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1 The exemption provided in this subparagraph will inure to the
2 taxpayer upon presentation of the certificate of exemption
3 issued to the taxpayer under s. 288.1258.
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 Section 3. Paragraph (b) of subsection (1) of section
28 212.06, Florida Statutes, is amended to read:
29 212.06 Sales, storage, use tax; collectible from
30 dealers; "dealer" defined; dealers to collect from purchasers;
31 legislative intent as to scope of tax.--
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1 (1)
2 (b) Except as otherwise provided, any person who
3 manufactures, produces, compounds, processes, or fabricates in
4 any manner tangible personal property for his or her own use
5 shall pay a tax upon the cost of the product manufactured,
6 produced, compounded, processed, or fabricated without any
7 deduction therefrom on account of the cost of material used,
8 labor or service costs, or transportation charges,
9 notwithstanding the provisions of s. 212.02 defining "cost
10 price." However, the tax levied under this paragraph shall
11 not be imposed upon any person who manufactures or produces
12 electrical power or energy, steam energy, or other energy at a
13 single location, when such power or energy is used directly
14 and exclusively at such location, or at other locations if the
15 energy is transferred through facilities of the owner in the
16 operation of machinery or equipment that is used to
17 manufacture, process, compound, produce, fabricate, or prepare
18 for shipment tangible personal property for sale or to operate
19 pollution control equipment, maintenance equipment, or
20 monitoring or control equipment used in such operations. The
21 manufacture or production of electrical power or energy that
22 is used for space heating, lighting, office equipment, or
23 air-conditioning or any other nonmanufacturing, nonprocessing,
24 noncompounding, nonproducing, nonfabricating, or nonshipping
25 activity is taxable. Electrical power or energy consumed or
26 dissipated in the transmission or distribution of electrical
27 power or energy for resale is also not taxable. Fabrication
28 labor shall not be taxable when a person is using his or her
29 own equipment and personnel, for his or her own account, as a
30 producer, subproducer, or coproducer of a qualified motion
31 picture. For purposes of this chapter, the term "qualified
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1 motion picture" means all or any part of a series of related
2 images, either on film, tape, or other embodiment, including,
3 but not limited to, all items comprising part of the original
4 work and film-related products derived therefrom as well as
5 duplicates and prints thereof and all sound recordings created
6 to accompany a motion picture, which is produced, adapted, or
7 altered for exploitation in, on, or through any medium or
8 device and at any location, primarily for entertainment,
9 commercial, industrial, or educational purposes. This
10 exemption for fabrication labor associated with production of
11 a qualified motion picture will inure to the taxpayer upon
12 presentation of the certificate of exemption issued to the
13 taxpayer under s. 288.1258. A person who manufactures
14 factory-built buildings for his or her own use in the
15 performance of contracts for the construction or improvement
16 of real property shall pay a tax only upon the person's cost
17 price of items used in the manufacture of such buildings.
18 Section 4. Paragraph (f) of subsection (5) and
19 subsection (12) of section 212.08, Florida Statutes, are
20 amended to read:
21 212.08 Sales, rental, use, consumption, distribution,
22 and storage tax; specified exemptions.--The sale at retail,
23 the rental, the use, the consumption, the distribution, and
24 the storage to be used or consumed in this state of the
25 following are hereby specifically exempt from the tax imposed
26 by this chapter.
27 (5) EXEMPTIONS; ACCOUNT OF USE.--
28 (f) Motion picture or video equipment used in motion
29 picture or television production activities and sound
30 recording equipment used in the production of master tapes and
31 master records.--
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1 1. Motion picture or video equipment and sound
2 recording equipment purchased or leased for use in this state
3 in production activities is exempt from the tax imposed by
4 this chapter upon an affirmative showing by the purchaser or
5 lessee to the satisfaction of the department that the
6 equipment will be used for production activities. The
7 exemption provided by this paragraph will shall inure to the
8 taxpayer upon presentation of the certificate of exemption
9 issued to the taxpayer under s. 288.1258. only through a
10 refund of previously paid taxes. Notwithstanding the
11 provisions of s. 212.095, such refund shall be made within 30
12 days of formal application, which application may be made
13 after the completion of production activities or on a
14 quarterly basis. Notwithstanding the provisions of chapter
15 213, the department shall provide the Department of Commerce
16 with a copy of each refund application and the amount of such
17 refund, if any.
18 2. For the purpose of the exemption provided in
19 subparagraph 1.:
20 a. "Motion picture or video equipment" and "sound
21 recording equipment" includes only equipment meeting the
22 definition of "section 38 property" as defined in s.
23 48(a)(1)(A) and (B)(i) of the Internal Revenue Code that is
24 used by the lessee or purchaser exclusively as an integral
25 part of production activities; however, motion picture or
26 video equipment and sound recording equipment does not include
27 supplies, tape, records, film, or video tape used in
28 productions or other similar items; vehicles or vessels; or
29 general office equipment not specifically suited to production
30 activities. In addition, the term includes does not include
31 equipment purchased or leased by television or radio
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1 broadcasting or cable companies licensed by the Federal
2 Communications Commission.
3 b. "Production activities" means activities directed
4 toward the preparation of a:
5 (I) Master tape or master record embodying sound; or
6 (II) Motion picture or television production which is
7 produced for theatrical, commercial, advertising, or
8 educational purposes and utilizes live or animated actions or
9 a combination of live and animated actions. The motion picture
10 or television production shall be commercially produced for
11 sale or for showing on screens or broadcasting on television
12 and may be on film or video tape.
13 (12) PARTIAL EXEMPTION; MASTER TAPES, RECORDS, FILMS,
14 OR VIDEO TAPES.--
15 (a) There are exempt from the taxes imposed by this
16 chapter the gross receipts from the sale or lease of, and the
17 storage, use, or other consumption in this state of, master
18 tapes or master records embodying sound, or master films or
19 master video tapes; except that amounts paid to recording
20 studios or motion picture or television studios for the
21 tangible elements of such master tapes, records, films, or
22 video tapes are taxable as otherwise provided in this chapter.
23 This exemption provided in this paragraph will inure to the
24 taxpayer upon presentation of the certificate of exemption
25 issued to the taxpayer under s. 288.1258.
26 (b) For the purposes of this subsection, the term:
27 1. "Amounts paid for the tangible elements" does not
28 include any amounts paid for the copyrightable, artistic, or
29 other intangible elements of such master tapes, records,
30 films, or video tapes, whether designated as royalties or
31 otherwise, including, but not limited to, services rendered in
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1 producing, fabricating, processing, or imprinting tangible
2 personal property or any other services or production expenses
3 in connection therewith which may otherwise be construed as
4 constituting a "sale" under s. 212.02.
5 2. "Master films or master video tapes" means films or
6 video tapes utilized by the motion picture and television
7 production industries in making visual images for
8 reproduction.
9 3. "Master tapes or master records embodying sound"
10 means tapes, records, and other devices utilized by the
11 recording industry in making recordings embodying sound.
12 4. "Motion picture or television studio" means a
13 facility in which film or video tape productions or parts of
14 productions are made and which contains the necessary
15 equipment and personnel for this purpose and includes a mobile
16 unit or vehicle that is equipped in much the same manner as a
17 stationary studio and used in the making of film or video tape
18 productions.
19 5. "Recording studio" means a place where, by means of
20 mechanical or electronic devices, voices, music, or other
21 sounds are transmitted to tapes, records, or other devices
22 capable of reproducing sound.
23 6. "Recording industry" means any person engaged in an
24 occupation or business of making recordings embodying sound
25 for a livelihood or for a profit.
26 7. "Motion picture or television production industry"
27 means any person engaged in an occupation or business for a
28 livelihood or for profit of making visual motion picture or
29 television visual images for showing on screen or television
30 for theatrical, commercial, advertising, or educational
31 purposes.
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1 Section 5. Subsection (7) of section 213.053, Florida
2 Statutes, is amended to read:
3 213.053 Confidentiality and information sharing.--
4 (7) Notwithstanding any other provision of this
5 section, the department may provide:
6 (a) Information relative to chapter 211, chapter 376,
7 or chapter 377 to the proper state agency in the conduct of
8 its official duties.
9 (b) Names, addresses, and dates of commencement of
10 business activities of corporations to the Division of
11 Corporations of the Department of State in the conduct of its
12 official duties.
13 (c) Information relative to chapter 212 and chapters
14 561 through 568 to the Division of Alcoholic Beverages and
15 Tobacco of the Department of Business and Professional
16 Regulation in the conduct of its official duties.
17 (d) Names, addresses, and sales tax registration
18 information to the Division of Hotels and Restaurants of the
19 Department of Business and Professional Regulation in the
20 conduct of its official duties.
21 (e) Names, addresses, taxpayer identification numbers,
22 and outstanding tax liabilities to the Department of the
23 Lottery and the Department of Banking and Finance in the
24 conduct of their official duties.
25 (f) State tax information to the Nexus Program of the
26 Multistate Tax Commission pursuant to any formal agreement for
27 the exchange of mutual information between the department and
28 the commission.
29 (g) Tax information to principals, and their
30 designees, of the Revenue Estimating Conference for the
31 purpose of developing official revenue estimates.
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1 (h) Names and addresses of persons paying taxes
2 pursuant to part IV of chapter 206 to the Department of
3 Environmental Protection in the conduct of its official
4 duties.
5 (i) Information relative to chapters 212 and 326 to
6 the Division of Florida Land Sales, Condominiums, and Mobile
7 Homes of the Department of Business and Professional
8 Regulation in the conduct of its official duties.
9 (j) Information authorized pursuant to s. 213.0535 to
10 eligible participants in the Registration Information Sharing
11 and Exchange Program.
12 (k) Payment information relative to chapters 199, 201,
13 212, 220, and 221 to the Office of Tourism, Trade, and
14 Economic Development in its administration of the tax refund
15 program for qualified defense contractors authorized by s.
16 288.1045 and the tax refund program for qualified target
17 industry businesses authorized by s. 288.106.
18 (l) Information relative to chapter 212 to the Office
19 of Agriculture Law Enforcement of the Department of
20 Agriculture and Consumer Services in the conduct of the Bill
21 of Lading Program. This information is limited to the business
22 name and whether the business is in compliance with chapter
23 212.
24 (m) Information relative to chapter 198 to the Agency
25 for Health Care Administration in the conduct of its official
26 business relating to ss. 409.901-409.910.
27 (n) Information contained in returns, reports,
28 accounts, or declarations to the Board of Accountancy in
29 connection with a disciplinary proceeding conducted pursuant
30 to chapter 473 when related to a certified public accountant
31 participating in the certified audits project, or to the court
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1 in connection with a civil proceeding brought by the
2 department relating to a claim for recovery of taxes due to
3 negligence on the part of a certified public accountant
4 participating in the certified audits project. In any
5 judicial proceeding brought by the department, upon motion for
6 protective order, the court shall limit disclosure of tax
7 information when necessary to effectuate the purposes of this
8 section. This paragraph is repealed on July 1, 2002.
9 (o) Information relative to ss. 376.70 and 376.75 to
10 the Department of Environmental Protection in the conduct of
11 its official business and to the facility owner, facility
12 operator, and real property owners as defined in s. 376.301.
13 (p) Information relative to ss. 199.1055, 220.1845,
14 and 376.30781 to the Department of Environmental Protection in
15 the conduct of its official business.
16 (q) Names, addresses, and sales tax registration
17 information to the Division of Consumer Services of the
18 Department of Agriculture and Consumer Services in the conduct
19 of its official duties.
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 must shall be
27 pursuant to a written agreement between the executive director
28 and the agency. Such agencies, governmental or
29 nongovernmental, remain shall be bound by the same
30 requirements of confidentiality as the Department of Revenue.
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1 Breach of confidentiality is a misdemeanor of the first
2 degree, punishable as provided by s. 775.082 or s. 775.083.
3 Section 6. This act shall take effect January 1, 2001.
4
5 *****************************************
6 LEGISLATIVE SUMMARY
7 Authorizes entertainment industry production companies to
apply to the Office of the Film Commissioner for approval
8 to receive a sales tax exemption certificate for purposes
of the exemptions for property used as an integral part
9 of the performance of qualified production services,
fabrication labor used in the production of a qualified
10 motion picture, certain motion picture or video equipment
and sound recording equipment, and master tapes, records,
11 films, and video tapes. Directs the office to establish a
standard application form and approval procedures.
12 Directs the Department of Revenue to issue an exemption
certificate upon receipt of an application approved by
13 the office. Specifies periods for which such exemption
certificates are valid and provides for renewal. Provides
14 a penalty for falsifying an application or misuse of a
certificate.
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16 Specifies that such exemptions will inure to the taxpayer
upon presentation of the exemption certificate, and
17 removes provisions which specify that the exemption for
certain motion picture or video equipment and sound
18 recording equipment inures only through a refund.
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