Senate Bill sb0128e1

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  1                      A bill to be entitled

  2         An act relating to taxation; amending s.

  3         236.25, F.S.; allowing certain school districts

  4         to levy, by referendum, additional district

  5         school taxes; providing limitations on the uses

  6         of the resulting revenues; amending s. 236.31,

  7         F.S.; providing for millage elections pursuant

  8         to s. 236.25, F.S.; amending s. 236.32, F.S.;

  9         revising the procedures for conducting school

10         district millage elections; amending s.

11         199.185, F.S.; increasing exemptions for

12         taxpayers who are natural persons; creating

13         exemptions for taxpayers who are not natural

14         persons; amending s. 212.08, F.S.; revising the

15         application of the sales tax exemption for the

16         sale of drinking water in bottles or other

17         containers; amending s. 201.02, F.S., relating

18         to the tax on deeds and other instruments;

19         exempting deeds and other instruments from the

20         tax if property is conveyed from an electric

21         utility to a regional transmission

22         organization; amending s. 212.02, F.S.;

23         excluding from the definition of "lease,"

24         "let," "rental," or "license" certain payments

25         made by a regional transmission organization to

26         an electric utility; amending s. 212.031, F.S.;

27         exempting property occupied or used by certain

28         regional transmission organizations from the

29         tax on the lease or rental of or license in

30         real property; providing an effective date.

31  


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  1  Be It Enacted by the Legislature of the State of Florida:

  2  

  3         Section 1.  Subsection (6) is added to section 236.25,

  4  Florida Statutes, to read:

  5         236.25  District school tax.--

  6         (6)  In addition to the maximum millage levied under

  7  this section and the General Appropriations Act, a school

  8  district may levy, by local referendum or in a general

  9  election, additional millage for school operational purposes

10  up to an amount that, when combined with nonvoted millage

11  levied under this section, does not exceed the 10-mill limit

12  established in s. 9(b), Art. VII of the State Constitution.

13  Any such levy shall be for a maximum of 4 years and shall be

14  counted as part of the 10-mill limit established in s. 9(b),

15  Art. VII of the State Constitution. Millage elections

16  conducted under the authority granted pursuant to this section

17  are subject to ss. 236.31 and 236.32. Funds generated by such

18  additional millage do not become a part of the calculation of

19  the Florida Education Finance Program total potential funds in

20  2001-2002 or any subsequent year and must not be incorporated

21  in the calculation of any hold-harmless or other component of

22  the Florida Education Finance Program formula in any year.

23         Section 2.  Section 236.31, Florida Statutes, is

24  amended to read:

25         236.31  District millage elections.--

26         (1)  The school board, pursuant to resolution adopted

27  at a regular meeting, shall direct the county commissioners to

28  call an election at which the electors within the school

29  districts may approve an ad valorem tax millage as authorized

30  in s. 9, Art. VII of the State Constitution. Such election may

31  be held at any time, except that not more than one such


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  1  election shall be held during any 12-month period.  Any

  2  millage so authorized shall be levied for a period not in

  3  excess of 2 years or until changed by another millage

  4  election, whichever is the earlier.  In the event any such

  5  election is invalidated by a court of competent jurisdiction,

  6  such invalidated election shall be considered not to have been

  7  held.

  8         (2)  The school board, pursuant to resolution adopted

  9  at a regular meeting, shall direct the county commissioners to

10  call an election at which the electors within the school

11  district may approve an ad valorem tax millage as authorized

12  under s. 236.25(6). Such election may be held at any time,

13  except that not more than one such election shall be held

14  during any 12-month period. Any millage so authorized shall be

15  levied for a period not in excess of 4 years or until changed

16  by another millage election, whichever is earlier. If any such

17  election is invalidated by a court of competent jurisdiction,

18  such invalidated election shall be considered not to have been

19  held.

20         Section 3.  Section 236.32, Florida Statutes, is

21  amended to read:

22         (Substantial rewording of section. See

23         s. 236.32, F.S., for present text.)

24         236.32  Procedures for holding and conducting school

25  district millage elections.--

26         (1)  HOLDING ELECTIONS.--All school district millage

27  elections shall be held and conducted in the manner prescribed

28  by law for holding general elections, except as provided in

29  this chapter.

30         (2)  FORM OF BALLOT.--

31  


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  1         (a)  The school board may propose a single millage or

  2  two millages, with one for operating expenses and another for

  3  a local capital improvement reserve fund.  When two millage

  4  figures are proposed, each millage must be voted on

  5  separately.

  6         (b)  The school board shall provide the wording of the

  7  substance of the measure and the ballot title in the

  8  resolution calling for the election.  The wording of the

  9  ballot must conform to the provisions of s. 101.161.

10         (3)  QUALIFICATION OF ELECTORS.--All qualified electors

11  of the school district are entitled to vote in the election to

12  set the school tax district millage levy.

13         (4)  RESULTS OF ELECTION.--When the school board

14  proposes one tax levy for operating expenses and another for

15  the local capital improvement reserve fund, the results shall

16  be considered separately.  The tax levy shall be levied only

17  in case a majority of the electors participating in the

18  election vote in favor of the proposed special millage.

19         (5)  EXPENSES OF ELECTION.--The cost of the publication

20  of the notice of the election and all expenses of the election

21  in the school district shall be paid by the school board.

22         Section 4.  Subsection (2) of section 199.185, Florida

23  Statutes, is amended to read:

24         199.185  Property exempted from annual and nonrecurring

25  taxes.--

26         (2)  Every natural person is entitled each year to an

27  exemption of the first $250,000 $20,000 of the value of

28  property otherwise subject to the annual tax.  A husband and

29  wife filing jointly shall have an exemption of $500,000

30  $40,000.  Every taxpayer that is not a natural person is

31  entitled each year to an exemption of the first $250,000 of


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  1  the value of property otherwise subject to the tax.  Agents

  2  and fiduciaries, other than guardians and custodians under a

  3  gifts-to-minors act, filing as such may not claim this

  4  exemption on behalf of their principals or beneficiaries;

  5  however, if the principal or beneficiary returns the property

  6  held by the agent or fiduciary and is a natural person, the

  7  principal or beneficiary may claim the exemption.  No taxpayer

  8  shall be entitled to more than one exemption under this

  9  subsection.  This exemption shall not apply to that intangible

10  personal property described in s. 199.023(1)(d).

11         Section 5.  Effective July 1, 2001, paragraph (a) of

12  subsection (4) of section 212.08, Florida Statutes, is amended

13  to read:

14         212.08  Sales, rental, use, consumption, distribution,

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

16  the rental, the use, the consumption, the distribution, and

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

18  following are hereby specifically exempt from the tax imposed

19  by this chapter.

20         (4)  EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES,

21  ETC.--

22         (a)  Also exempt are:

23         1.  Water delivered to the purchaser through pipes or

24  conduits or delivered for irrigation purposes. The sale of

25  drinking water in bottles, cans, or other containers,

26  including water that contains minerals or carbonation in its

27  natural state or water to which minerals have been added at a

28  water treatment facility regulated by the Department of

29  Environmental Protection or the Department of Health, is

30  exempt. This exemption does not apply to the sale of drinking

31  water in bottles, cans, or other containers if carbonation,


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  1  minerals, or flavorings, except those added at a water

  2  treatment facility, have been added. Water that has been

  3  enhanced by the addition of minerals and that does not contain

  4  any added carbonation or flavorings is also exempt.

  5         2.  All fuels used by a public or private utility,

  6  including any municipal corporation or rural electric

  7  cooperative association, in the generation of electric power

  8  or energy for sale.  Fuel other than motor fuel and diesel

  9  fuel is taxable as provided in this chapter with the exception

10  of fuel expressly exempt herein.  Motor fuels and diesel fuels

11  are taxable as provided in chapter 206, with the exception of

12  those motor fuels and diesel fuels used by railroad

13  locomotives or vessels to transport persons or property in

14  interstate or foreign commerce, which are taxable under this

15  chapter only to the extent provided herein.  The basis of the

16  tax shall be the ratio of intrastate mileage to interstate or

17  foreign mileage traveled by the carrier's railroad locomotives

18  or vessels that were used in interstate or foreign commerce

19  and that had at least some Florida mileage during the previous

20  fiscal year of the carrier, such ratio to be determined at the

21  close of the fiscal year of the carrier.  This ratio shall be

22  applied each month to the total Florida purchases made in this

23  state of motor and diesel fuels to establish that portion of

24  the total used and consumed in intrastate movement and subject

25  to tax under this chapter. The basis for imposition of any

26  discretionary surtax shall be set forth in s. 212.054. Fuels

27  used exclusively in intrastate commerce do not qualify for the

28  proration of tax.

29         3.  The transmission or wheeling of electricity.

30         Section 6.  Subsection (8) is added to section 201.02,

31  Florida Statutes, to read:


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  1         201.02  Tax on deeds and other instruments relating to

  2  real property or interests in real property.--

  3         (8)  The taxes imposed by this section do not apply to

  4  deeds, instruments, or writings whereby any lands, tenements,

  5  or other real property, or any interest therein, is granted,

  6  assigned, transferred, or otherwise conveyed from an electric

  7  utility to a regional transmission organization under the

  8  jurisdiction of the Federal Energy Regulatory Commission.

  9         Section 7.  Paragraph (g) of subsection (10) of section

10  212.02, Florida Statutes, is amended to read:

11         212.02  Definitions.--The following terms and phrases

12  when used in this chapter have the meanings ascribed to them

13  in this section, except where the context clearly indicates a

14  different meaning:

15         (10)  "Lease," "let," or "rental" means leasing or

16  renting of living quarters or sleeping or housekeeping

17  accommodations in hotels, apartment houses, roominghouses,

18  tourist or trailer camps and real property, the same being

19  defined as follows:

20         (g)  "Lease," "let," or "rental" also means the leasing

21  or rental of tangible personal property and the possession or

22  use thereof by the lessee or rentee for a consideration,

23  without transfer of the title of such property, except as

24  expressly provided to the contrary herein.  The term "lease,"

25  "let," or "rental" does not mean hourly, daily, or mileage

26  charges, to the extent that such charges are subject to the

27  jurisdiction of the Surface Transportation Board United States

28  Interstate Commerce Commission, when such charges are paid by

29  reason of the presence of railroad cars owned by another on

30  the tracks of the taxpayer, or charges made pursuant to car

31  service agreements. The terms "lease," "let," "rental," or


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  1  "license" do not include payments by a regional transmission

  2  organization operating under the jurisdiction of the Federal

  3  Energy Regulatory Commission which are made to an electric

  4  utility in connection with the regional transmission

  5  organization's use or control of the utility's high-voltage

  6  bulk transmission facilities. However, where two taxpayers, in

  7  connection with the interchange of facilities, rent or lease

  8  property, each to the other, for use in providing or

  9  furnishing any of the services mentioned in s. 166.231, the

10  term "lease or rental" means only the net amount of rental

11  involved.

12         Section 8.  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)

17         (a)  It is declared to be the legislative intent that

18  every person is exercising a taxable privilege who engages in

19  the business of renting, leasing, letting, or granting a

20  license for the use of any real property unless such property

21  is:

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

23         2.  Used exclusively as dwelling units.

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

25  storage spaces under s. 212.03(6).

26         4.  Recreational property or the common elements of a

27  condominium when subject to a lease between the developer or

28  owner thereof and the condominium association in its own right

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

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

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


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

  2  or the condominium association shall be fully taxable under

  3  this chapter.

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

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

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

  7  or franchised cable television company for utility or

  8  communications or television purposes. For purposes of this

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

10  utility services as defined in s. 203.012 and includes a

11  regional transmission organization operating under the

12  jurisdiction of the Federal Energy Regulatory Commission. This

13  exception also applies to property, wherever located, on which

14  the following are placed: towers, antennas, cables, accessory

15  structures, or equipment, not including switching equipment,

16  used in the provision of mobile communications services as

17  defined in s. 202.11. For purposes of this chapter, towers

18  used in the provision of mobile communications services, as

19  defined in s. 202.11, are considered to be fixtures.

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

21  transportation purposes.

22         7.  Property used at an airport exclusively for the

23  purpose of aircraft landing or aircraft taxiing or property

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

25  passengers or property onto or from aircraft or for fueling

26  aircraft.

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

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

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

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

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


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

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

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

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

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

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

  7  imported or exported shall remain subject to tax except as

  8  provided in sub-subparagraph a.

  9         9.  Property used as an integral part of the

10  performance of qualified production services.  As used in this

11  subparagraph, the term "qualified production services" means

12  any activity or service performed directly in connection with

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

14  212.06(1)(b), and includes:

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

16  managing and scouting, shooting, creation of special and

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

18  electronic, or otherwise), technological modifications,

19  computer graphics, set and stage support (such as

20  electricians, lighting designers and operators, greensmen,

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

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

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

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

25  coaching, consulting, writing, scoring, composing,

26  choreographing, script supervising, directing, producing,

27  transmitting dailies, dubbing, mixing, editing, cutting,

28  looping, printing, processing, duplicating, storing, and

29  distributing;

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

31  alteration, repair, and maintenance of real or personal


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

  2  facilities principally required for the performance of those

  3  services listed in sub-subparagraph a.; and

  4         c.  Property management services directly related to

  5  property used in connection with the services described in

  6  sub-subparagraphs a. and b.

  7  

  8  This exemption will inure to the taxpayer upon presentation of

  9  the certificate of exemption issued to the taxpayer under the

10  provisions of s. 288.1258.

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

12  providing food and drink concessionaire services within the

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

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

15  publicly owned recreational facility, or any business operated

16  under a permit issued pursuant to chapter 550.  A person

17  providing retail concessionaire services involving the sale of

18  food and drink or other tangible personal property within the

19  premises of an airport shall be subject to tax on the rental

20  of real property used for that purpose, but shall not be

21  subject to the tax on any license to use the property.  For

22  purposes of this subparagraph, the term "sale" shall not

23  include the leasing of tangible personal property.

24         11.  Property occupied pursuant to an instrument

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

26  Technical Assistance Advisement issued on or before March 15,

27  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

28  Florida Administrative Code; provided that this subparagraph

29  shall only apply to property occupied by the same person

30  before and after the execution of the subject instrument and

31  only to those payments made pursuant to such instrument,


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  1  exclusive of renewals and extensions thereof occurring after

  2  March 15, 1993.

  3         12.  Rented, leased, subleased, or licensed to a

  4  concessionaire by a convention hall, exhibition hall,

  5  auditorium, stadium, theater, arena, civic center, performing

  6  arts center, or publicly owned recreational facility, during

  7  an event at the facility, to be used by the concessionaire to

  8  sell souvenirs, novelties, or other event-related products.

  9  This subparagraph applies only to that portion of the rental,

10  lease, or license payment which is based on a percentage of

11  sales and not based on a fixed price.

12         13.  Property used or occupied predominantly for space

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

14  flight business" means the manufacturing, processing, or

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

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

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

18  components thereof, and also means the following activities

19  supporting space flight: vehicle launch activities, flight

20  operations, ground control or ground support, and all

21  administrative activities directly related thereto. Property

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

23  flight business purposes if more than 50 percent of the

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

25  space flight business purposes. Possession by a landlord,

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

27  tenant, lessee, or licensee claiming the exemption shall

28  relieve the landlord, lessor, or licensor from the

29  responsibility of collecting the tax, and the department shall

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

31  


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  1  such tax if it determines that the exemption was not

  2  applicable.

  3         Section 9.  Effective July 1, 2003, paragraph (a) of

  4  subsection (1) of section 212.031, Florida Statutes, as

  5  amended by section 3 of chapter 2000-345, Laws of Florida, is

  6  amended to read:

  7         212.031  Lease or rental of or license in real

  8  property.--

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

10  that every person is exercising a taxable privilege who

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

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

13  such property is:

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

15         2.  Used exclusively as dwelling units.

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

17  storage spaces under s. 212.03(6).

18         4.  Recreational property or the common elements of a

19  condominium when subject to a lease between the developer or

20  owner thereof and the condominium association in its own right

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

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

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

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

25  or the condominium association shall be fully taxable under

26  this chapter.

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

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

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

30  or franchised cable television company for utility or

31  communications or television purposes. For purposes of this


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

  2  utility services as defined in s. 203.012 and includes a

  3  regional transmission organization operating under the

  4  jurisdiction of the Federal Energy Regulatory Commission. This

  5  exception also applies to property, wherever located, on which

  6  the following are placed: towers, antennas, cables, accessory

  7  structures, or equipment, not including switching equipment,

  8  used in the provision of mobile communications services as

  9  defined in s. 202.11. For purposes of this chapter, towers

10  used in the provision of mobile communications services, as

11  defined in s. 202.11, are considered to be fixtures.

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

13  transportation purposes.

14         7.  Property used at an airport exclusively for the

15  purpose of aircraft landing or aircraft taxiing or property

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

17  passengers or property onto or from aircraft or for fueling

18  aircraft.

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

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

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

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

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

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

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

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

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

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

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

30  imported or exported shall remain subject to tax except as

31  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.

30  

31  


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  1  This exemption will inure to the taxpayer upon presentation of

  2  the certificate of exemption issued to the taxpayer under the

  3  provisions of 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  publicly owned recreational facility, or any business operated

  9  under a permit issued pursuant to chapter 550.  A person

10  providing retail concessionaire services involving the sale of

11  food and drink or other tangible personal property within the

12  premises of an airport shall be subject to tax on the rental

13  of real property used for that purpose, but shall not be

14  subject to the tax on any license to use the property.  For

15  purposes of this subparagraph, the term "sale" shall not

16  include the leasing of 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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CODING: Words stricken are deletions; words underlined are additions.






    CS for SB's 128 & 1598                         First Engrossed



  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 10.  This act shall take effect January 1,

18  2002.

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  


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