SENATE AMENDMENT
    Bill No. HB 21, 1st Eng.
    Amendment No. ___   Barcode 174634
                            CHAMBER ACTION
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11  Senator Horne moved the following amendment:
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13         Senate Amendment (with title amendment) 
14         On page 2, between lines 23 and 24,
15  
16  insert:  
17         Section 4.  Effective July 1, 2001, paragraph (a) of
18  subsection (4) of section 212.08, Florida Statutes, is amended
19  to read:
20         212.08  Sales, rental, use, consumption, distribution,
21  and storage tax; specified exemptions.--The sale at retail,
22  the rental, the use, the consumption, the distribution, and
23  the storage to be used or consumed in this state of the
24  following are hereby specifically exempt from the tax imposed
25  by this chapter.
26         (4)  EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES,
27  ETC.--
28         (a)  Also exempt are:
29         1.  Water delivered to the purchaser through pipes or
30  conduits or delivered for irrigation purposes. The sale of
31  drinking water in bottles, cans, or other containers,
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SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 including water that contains minerals or carbonation in its 2 natural state or water to which minerals have been added at a 3 water treatment facility regulated by the Department of 4 Environmental Protection or the Department of Health, is 5 exempt. This exemption does not apply to the sale of drinking 6 water in bottles, cans, or other containers if carbonation, 7 minerals, or flavorings, except those added at a water 8 treatment facility, have been added. Water that has been 9 enhanced by the addition of minerals and that does not contain 10 any added carbonation or flavorings is also exempt. 11 2. All fuels used by a public or private utility, 12 including any municipal corporation or rural electric 13 cooperative association, in the generation of electric power 14 or energy for sale. Fuel other than motor fuel and diesel 15 fuel is taxable as provided in this chapter with the exception 16 of fuel expressly exempt herein. Motor fuels and diesel fuels 17 are taxable as provided in chapter 206, with the exception of 18 those motor fuels and diesel fuels used by railroad 19 locomotives or vessels to transport persons or property in 20 interstate or foreign commerce, which are taxable under this 21 chapter only to the extent provided herein. The basis of the 22 tax shall be the ratio of intrastate mileage to interstate or 23 foreign mileage traveled by the carrier's railroad locomotives 24 or vessels that were used in interstate or foreign commerce 25 and that had at least some Florida mileage during the previous 26 fiscal year of the carrier, such ratio to be determined at the 27 close of the fiscal year of the carrier. This ratio shall be 28 applied each month to the total Florida purchases made in this 29 state of motor and diesel fuels to establish that portion of 30 the total used and consumed in intrastate movement and subject 31 to tax under this chapter. The basis for imposition of any 2 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 discretionary surtax shall be set forth in s. 212.054. Fuels 2 used exclusively in intrastate commerce do not qualify for the 3 proration of tax. 4 3. The transmission or wheeling of electricity. 5 Section 5. Subsection (8) is added to section 201.02, 6 Florida Statutes, to read: 7 201.02 Tax on deeds and other instruments relating to 8 real property or interests in real property.-- 9 (8) The taxes imposed by this section do not apply to 10 deeds, instruments, or writings whereby any lands, tenements, 11 or other real property, or any interest therein, is granted, 12 assigned, transferred, or otherwise conveyed from an electric 13 utility to a regional transmission organization under the 14 jurisdiction of the Federal Energy Regulatory Commission. 15 Section 6. Paragraph (g) of subsection (10) of section 16 212.02, Florida Statutes, is amended to read: 17 212.02 Definitions.--The following terms and phrases 18 when used in this chapter have the meanings ascribed to them 19 in this section, except where the context clearly indicates a 20 different meaning: 21 (10) "Lease," "let," or "rental" means leasing or 22 renting of living quarters or sleeping or housekeeping 23 accommodations in hotels, apartment houses, roominghouses, 24 tourist or trailer camps and real property, the same being 25 defined as follows: 26 (g) "Lease," "let," or "rental" also means the leasing 27 or rental of tangible personal property and the possession or 28 use thereof by the lessee or rentee for a consideration, 29 without transfer of the title of such property, except as 30 expressly provided to the contrary herein. The term "lease," 31 "let," or "rental" does not mean hourly, daily, or mileage 3 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 charges, to the extent that such charges are subject to the 2 jurisdiction of the Surface Transportation Board United States 3 Interstate Commerce Commission, when such charges are paid by 4 reason of the presence of railroad cars owned by another on 5 the tracks of the taxpayer, or charges made pursuant to car 6 service agreements. The terms "lease," "let," "rental," or 7 "license" do not include payments by a regional transmission 8 organization operating under the jurisdiction of the Federal 9 Energy Regulatory Commission which are made to an electric 10 utility in connection with the regional transmission 11 organization's use or control of the utility's high-voltage 12 bulk transmission facilities. However, where two taxpayers, in 13 connection with the interchange of facilities, rent or lease 14 property, each to the other, for use in providing or 15 furnishing any of the services mentioned in s. 166.231, the 16 term "lease or rental" means only the net amount of rental 17 involved. 18 Section 7. Paragraph (a) of subsection (1) of section 19 212.031, Florida Statutes, is amended to read: 20 212.031 Lease or rental of or license in real 21 property.-- 22 (1) 23 (a) It is declared to be the legislative intent that 24 every person is exercising a taxable privilege who engages in 25 the business of renting, leasing, letting, or granting a 26 license for the use of any real property unless such property 27 is: 28 1. Assessed as agricultural property under s. 193.461. 29 2. Used exclusively as dwelling units. 30 3. Property subject to tax on parking, docking, or 31 storage spaces under s. 212.03(6). 4 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 4. Recreational property or the common elements of a 2 condominium when subject to a lease between the developer or 3 owner thereof and the condominium association in its own right 4 or as agent for the owners of individual condominium units or 5 the owners of individual condominium units. However, only the 6 lease payments on such property shall be exempt from the tax 7 imposed by this chapter, and any other use made by the owner 8 or the condominium association shall be fully taxable under 9 this chapter. 10 5. A public or private street or right-of-way and 11 poles, conduits, fixtures, and similar improvements located on 12 such streets or rights-of-way, occupied or used by a utility 13 or franchised cable television company for utility or 14 communications or television purposes. For purposes of this 15 subparagraph, the term "utility" means any person providing 16 utility services as defined in s. 203.012 and includes a 17 regional transmission organization operating under the 18 jurisdiction of the Federal Energy Regulatory Commission. This 19 exception also applies to property, wherever located, on which 20 the following are placed: towers, antennas, cables, accessory 21 structures, or equipment, not including switching equipment, 22 used in the provision of mobile communications services as 23 defined in s. 202.11. For purposes of this chapter, towers 24 used in the provision of mobile communications services, as 25 defined in s. 202.11, are considered to be fixtures. 26 6. A public street or road which is used for 27 transportation purposes. 28 7. Property used at an airport exclusively for the 29 purpose of aircraft landing or aircraft taxiing or property 30 used by an airline for the purpose of loading or unloading 31 passengers or property onto or from aircraft or for fueling 5 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 aircraft. 2 8.a. Property used at a port authority, as defined in 3 s. 315.02(2), exclusively for the purpose of oceangoing 4 vessels or tugs docking, or such vessels mooring on property 5 used by a port authority for the purpose of loading or 6 unloading passengers or cargo onto or from such a vessel, or 7 property used at a port authority for fueling such vessels, or 8 to the extent that the amount paid for the use of any property 9 at the port is based on the charge for the amount of tonnage 10 actually imported or exported through the port by a tenant. 11 b. The amount charged for the use of any property at 12 the port in excess of the amount charged for tonnage actually 13 imported or exported shall remain subject to tax except as 14 provided in sub-subparagraph a. 15 9. Property used as an integral part of the 16 performance of qualified production services. As used in this 17 subparagraph, the term "qualified production services" means 18 any activity or service performed directly in connection with 19 the production of a qualified motion picture, as defined in s. 20 212.06(1)(b), and includes: 21 a. Photography, sound and recording, casting, location 22 managing and scouting, shooting, creation of special and 23 optical effects, animation, adaptation (language, media, 24 electronic, or otherwise), technological modifications, 25 computer graphics, set and stage support (such as 26 electricians, lighting designers and operators, greensmen, 27 prop managers and assistants, and grips), wardrobe (design, 28 preparation, and management), hair and makeup (design, 29 production, and application), performing (such as acting, 30 dancing, and playing), designing and executing stunts, 31 coaching, consulting, writing, scoring, composing, 6 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 choreographing, script supervising, directing, producing, 2 transmitting dailies, dubbing, mixing, editing, cutting, 3 looping, printing, processing, duplicating, storing, and 4 distributing; 5 b. The design, planning, engineering, construction, 6 alteration, repair, and maintenance of real or personal 7 property including stages, sets, props, models, paintings, and 8 facilities principally required for the performance of those 9 services listed in sub-subparagraph a.; and 10 c. Property management services directly related to 11 property used in connection with the services described in 12 sub-subparagraphs a. and b. 13 14 This exemption will inure to the taxpayer upon presentation of 15 the certificate of exemption issued to the taxpayer under the 16 provisions of s. 288.1258. 17 10. Leased, subleased, licensed, or rented to a person 18 providing food and drink concessionaire services within the 19 premises of a convention hall, exhibition hall, auditorium, 20 stadium, theater, arena, civic center, performing arts center, 21 publicly owned recreational facility, or any business operated 22 under a permit issued pursuant to chapter 550. A person 23 providing retail concessionaire services involving the sale of 24 food and drink or other tangible personal property within the 25 premises of an airport shall be subject to tax on the rental 26 of real property used for that purpose, but shall not be 27 subject to the tax on any license to use the property. For 28 purposes of this subparagraph, the term "sale" shall not 29 include the leasing of tangible personal property. 30 11. Property occupied pursuant to an instrument 31 calling for payments which the department has declared, in a 7 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 Technical Assistance Advisement issued on or before March 15, 2 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c), 3 Florida Administrative Code; provided that this subparagraph 4 shall only apply to property occupied by the same person 5 before and after the execution of the subject instrument and 6 only to those payments made pursuant to such instrument, 7 exclusive of renewals and extensions thereof occurring after 8 March 15, 1993. 9 12. Rented, leased, subleased, or licensed to a 10 concessionaire by a convention hall, exhibition hall, 11 auditorium, stadium, theater, arena, civic center, performing 12 arts center, or publicly owned recreational facility, during 13 an event at the facility, to be used by the concessionaire to 14 sell souvenirs, novelties, or other event-related products. 15 This subparagraph applies only to that portion of the rental, 16 lease, or license payment which is based on a percentage of 17 sales and not based on a fixed price. 18 13. Property used or occupied predominantly for space 19 flight business purposes. As used in this subparagraph, "space 20 flight business" means the manufacturing, processing, or 21 assembly of a space facility, space propulsion system, space 22 vehicle, satellite, or station of any kind possessing the 23 capacity for space flight, as defined by s. 212.02(23), or 24 components thereof, and also means the following activities 25 supporting space flight: vehicle launch activities, flight 26 operations, ground control or ground support, and all 27 administrative activities directly related thereto. Property 28 shall be deemed to be used or occupied predominantly for space 29 flight business purposes if more than 50 percent of the 30 property, or improvements thereon, is used for one or more 31 space flight business purposes. Possession by a landlord, 8 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 lessor, or licensor of a signed written statement from the 2 tenant, lessee, or licensee claiming the exemption shall 3 relieve the landlord, lessor, or licensor from the 4 responsibility of collecting the tax, and the department shall 5 look solely to the tenant, lessee, or licensee for recovery of 6 such tax if it determines that the exemption was not 7 applicable. 8 Section 8. Effective July 1, 2003, paragraph (a) of 9 subsection (1) of section 212.031, Florida Statutes, as 10 amended by section 3 of chapter 2000-345, Laws of Florida, is 11 amended to read: 12 212.031 Lease or rental of or license in real 13 property.-- 14 (1)(a) It is declared to be the legislative intent 15 that every person is exercising a taxable privilege who 16 engages in the business of renting, leasing, letting, or 17 granting a license for the use of any real property unless 18 such property is: 19 1. Assessed as agricultural property under s. 193.461. 20 2. Used exclusively as dwelling units. 21 3. Property subject to tax on parking, docking, or 22 storage spaces under s. 212.03(6). 23 4. Recreational property or the common elements of a 24 condominium when subject to a lease between the developer or 25 owner thereof and the condominium association in its own right 26 or as agent for the owners of individual condominium units or 27 the owners of individual condominium units. However, only the 28 lease payments on such property shall be exempt from the tax 29 imposed by this chapter, and any other use made by the owner 30 or the condominium association shall be fully taxable under 31 this chapter. 9 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 5. A public or private street or right-of-way and 2 poles, conduits, fixtures, and similar improvements located on 3 such streets or rights-of-way, occupied or used by a utility 4 or franchised cable television company for utility or 5 communications or television purposes. For purposes of this 6 subparagraph, the term "utility" means any person providing 7 utility services as defined in s. 203.012 and includes a 8 regional transmission organization operating under the 9 jurisdiction of the Federal Energy Regulatory Commission. This 10 exception also applies to property, wherever located, on which 11 the following are placed: towers, antennas, cables, accessory 12 structures, or equipment, not including switching equipment, 13 used in the provision of mobile communications services as 14 defined in s. 202.11. For purposes of this chapter, towers 15 used in the provision of mobile communications services, as 16 defined in s. 202.11, are considered to be fixtures. 17 6. A public street or road which is used for 18 transportation purposes. 19 7. Property used at an airport exclusively for the 20 purpose of aircraft landing or aircraft taxiing or property 21 used by an airline for the purpose of loading or unloading 22 passengers or property onto or from aircraft or for fueling 23 aircraft. 24 8.a. Property used at a port authority, as defined in 25 s. 315.02(2), exclusively for the purpose of oceangoing 26 vessels or tugs docking, or such vessels mooring on property 27 used by a port authority for the purpose of loading or 28 unloading passengers or cargo onto or from such a vessel, or 29 property used at a port authority for fueling such vessels, or 30 to the extent that the amount paid for the use of any property 31 at the port is based on the charge for the amount of tonnage 10 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 actually imported or exported through the port by a tenant. 2 b. The amount charged for the use of any property at 3 the port in excess of the amount charged for tonnage actually 4 imported or exported shall remain subject to tax except as 5 provided in sub-subparagraph a. 6 9. Property used as an integral part of the 7 performance of qualified production services. As used in this 8 subparagraph, the term "qualified production services" means 9 any activity or service performed directly in connection with 10 the production of a qualified motion picture, as defined in s. 11 212.06(1)(b), and includes: 12 a. Photography, sound and recording, casting, location 13 managing and scouting, shooting, creation of special and 14 optical effects, animation, adaptation (language, media, 15 electronic, or otherwise), technological modifications, 16 computer graphics, set and stage support (such as 17 electricians, lighting designers and operators, greensmen, 18 prop managers and assistants, and grips), wardrobe (design, 19 preparation, and management), hair and makeup (design, 20 production, and application), performing (such as acting, 21 dancing, and playing), designing and executing stunts, 22 coaching, consulting, writing, scoring, composing, 23 choreographing, script supervising, directing, producing, 24 transmitting dailies, dubbing, mixing, editing, cutting, 25 looping, printing, processing, duplicating, storing, and 26 distributing; 27 b. The design, planning, engineering, construction, 28 alteration, repair, and maintenance of real or personal 29 property including stages, sets, props, models, paintings, and 30 facilities principally required for the performance of those 31 services listed in sub-subparagraph a.; and 11 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 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 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 9 10. Leased, subleased, licensed, or rented to a person 10 providing food and drink concessionaire services within the 11 premises of a convention hall, exhibition hall, auditorium, 12 stadium, theater, arena, civic center, performing arts center, 13 publicly owned recreational facility, or any business operated 14 under a permit issued pursuant to chapter 550. A person 15 providing retail concessionaire services involving the sale of 16 food and drink or other tangible personal property within the 17 premises of an airport shall be subject to tax on the rental 18 of real property used for that purpose, but shall not be 19 subject to the tax on any license to use the property. For 20 purposes of this subparagraph, the term "sale" shall not 21 include the leasing of tangible personal property. 22 11. Property occupied pursuant to an instrument 23 calling for payments which the department has declared, in a 24 Technical Assistance Advisement issued on or before March 15, 25 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c), 26 Florida Administrative Code; provided that this subparagraph 27 shall only apply to property occupied by the same person 28 before and after the execution of the subject instrument and 29 only to those payments made pursuant to such instrument, 30 exclusive of renewals and extensions thereof occurring after 31 March 15, 1993. 12 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 12. Property used or occupied predominantly for space 2 flight business purposes. As used in this subparagraph, "space 3 flight business" means the manufacturing, processing, or 4 assembly of a space facility, space propulsion system, space 5 vehicle, satellite, or station of any kind possessing the 6 capacity for space flight, as defined by s. 212.02(23), or 7 components thereof, and also means the following activities 8 supporting space flight: vehicle launch activities, flight 9 operations, ground control or ground support, and all 10 administrative activities directly related thereto. Property 11 shall be deemed to be used or occupied predominantly for space 12 flight business purposes if more than 50 percent of the 13 property, or improvements thereon, is used for one or more 14 space flight business purposes. Possession by a landlord, 15 lessor, or licensor of a signed written statement from the 16 tenant, lessee, or licensee claiming the exemption shall 17 relieve the landlord, lessor, or licensor from the 18 responsibility of collecting the tax, and the department shall 19 look solely to the tenant, lessee, or licensee for recovery of 20 such tax if it determines that the exemption was not 21 applicable. 22 23 (Redesignate subsequent sections.) 24 25 26 ================ T I T L E A M E N D M E N T =============== 27 And the title is amended as follows: 28 On page 1, line 10, after the semicolon 29 30 and insert: 31 amending s. 212.08, F.S.; revising the 13 4:47 PM 05/03/01 h0021c-06r83
SENATE AMENDMENT Bill No. HB 21, 1st Eng. Amendment No. ___ Barcode 174634 1 application of the sales tax exemption for the 2 sale of drinking water in bottles or other 3 containers; amending s. 201.02, F.S., relating 4 to the tax on deeds and other instruments; 5 exempting deeds and other instruments from the 6 tax if property is conveyed from an electric 7 utility to a regional transmission 8 organization; amending s. 212.02, F.S.; 9 excluding from the definition of "lease," 10 "let," "rental," or "license" certain payments 11 made by a regional transmission organization to 12 an electric utility; amending s. 212.031, F.S.; 13 exempting property occupied or used by certain 14 regional transmission organizations from the 15 tax on the lease or rental of or license in 16 real property; 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 14 4:47 PM 05/03/01 h0021c-06r83