HOUSE AMENDMENT

                                                 Bill No. CS/HB 97

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

                            CHAMBER ACTION
              Senate                               House
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  5                                           ORIGINAL STAMP BELOW

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11  Representative(s) Joyner offered the following:

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13         Amendment (with title amendment) 

14  Remove everything after the enacting clause

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16  and insert:

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

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20         Section 1.  (1)  This act may be cited as the "Florida

21  Residents' Tax Relief Act of 2002."

22         (2)  Any tax levied under the provisions of chapter

23  212, Florida Statutes, shall not be collected on sales of:

24         (a)  Clothing, wallets, or bags, including handbags,

25  backpacks, fanny packs, and diaper bags, but excluding

26  briefcases, suitcases, and other garment bags, having a

27  selling price of $50 or less, during the period from 12:01

28  a.m., August 3, 2002, through midnight, August 4, 2002.

29         (b)  Taxes administered on the sales of clothing,

30  wallets or bags, including handbags, backpacks, fanny packs,

31  and diaper bags, but excluding briefcases, suitcases, and

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    File original & 9 copies    03/06/02
    hmo0003                     02:48 pm         00097-0059-584369




                                                   HOUSE AMENDMENT

                                                 Bill No. CS/HB 97

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





  1  other garment bags, having a selling price of $50 or less

  2  during the period from 12:01 a.m., July 27, 2002, through

  3  midnight, August 3, 2002, shall be collected as stated in

  4  chapter 212, Florida Statutes, except that such revenues shall

  5  be designated to restore funding to individuals, including

  6  individuals over 21 years of age, who qualify to receive adult

  7  dental, visual and hearing services under the state Medicaid

  8  program. As used in this paragraph, "clothing" means any

  9  article of wearing apparel, including all footwear, except

10  skis, swim fins, roller blades, and skates, intended to be

11  worn on or about the human body. For purposes of this

12  paragraph, "clothing" does not include watches, watchbands,

13  jewelry, umbrellas, or handkerchiefs.

14         (c)  School supplies having a selling price of $10 per

15  item or less during the period from 12:01 a.m., July 27, 2002,

16  through midnight, August 4, 2002. As used in this paragraph,

17  the term "school supplies" includes pens, pencils, erasers,

18  crayons, notebooks, notebook filler paper, legal pads,

19  composition books, poster paper, scissors, tape, glue or

20  paste, rulers, computer discs, protractors, compasses, and

21  calculators.

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23  This subsection does not apply to sales within a theme park or

24  entertainment complex as defined in s. 509.013(9), Florida

25  Statutes, within a public lodging establishment as defined in

26  s. 509.013(4), Florida Statutes, or within an airport as

27  defined in s. 330.27(2), Florida Statutes.

28         (3)  Notwithstanding the provisions of chapter 120,

29  Florida Statutes, the Department of Revenue may adopt rules to

30  carry out this section.

31         Section 2.  The sum of $200,000 is appropriated from

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    File original & 9 copies    03/06/02
    hmo0003                     02:48 pm         00097-0059-584369




                                                   HOUSE AMENDMENT

                                                 Bill No. CS/HB 97

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





  1  the General Revenue Fund to the Department of Revenue for the

  2  purpose of administering this act.

  3         Section 3.  This act shall take effect upon becoming a

  4  law.

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

  8  And the title is amended as follows:

  9  remove:  all of said lines

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11  and insert:

12         An act relating to the tax on sales, use, and

13         other transactions; specifying a period during

14         which the sale of clothing, certain other

15         items, and school supplies shall be exempt from

16         such tax; specifying a period during which the

17         taxes collected from the sale of clothing shall

18         be used to restore funding for dental, visual,

19         and hearing services; providing definitions;

20         providing exceptions; providing for rules;

21         providing an appropriation; providing an

22         effective date.

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    File original & 9 copies    03/06/02
    hmo0003                     02:48 pm         00097-0059-584369