| 1 | Representative Rivera offered the following: |
| 2 |
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| 3 | Amendment |
| 4 | Remove lines 30-148 and insert: |
| 5 |
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| 6 | (2) LEGISLATIVE INTENT.--The Legislature finds that there |
| 7 | are increased safety concerns associated with transportation |
| 8 | between this state and terrorist states and that travel to |
| 9 | terrorist states raises issues related to security and to the |
| 10 | prevention of and response to possible terrorist acts. The |
| 11 | Legislature further finds that persons or entities who transport |
| 12 | persons to terrorist states may directly impact the economic |
| 13 | stability and public security of this state. Therefore, it is |
| 14 | the intent of the Legislature to offset costs related to |
| 15 | transportation to terrorist states that originates in this |
| 16 | state. It is not the intent of the Legislature to impact the |
| 17 | official business of government employees or the duties of any |
| 18 | personnel of the United States Armed Services. |
| 19 | (3) DEFINITIONS.--As used in this section: |
| 20 | (a) "Terrorist state" means any state, country, or nation |
| 21 | presently deemed a state sponsor of terrorism by the United |
| 22 | States Department of State. For the purposes of this act, the |
| 23 | Department of Revenue shall be charged with the duty of |
| 24 | documenting those states or nations identified as state sponsors |
| 25 | of terrorism by the United States Department of State, shall |
| 26 | specify in rule those states or nations deemed state sponsors of |
| 27 | terrorism by the United States Department of State, and shall |
| 28 | annually update the list of states or nations designated as |
| 29 | state sponsors of terrorism according to the most current list |
| 30 | of state sponsors of terrorism compiled by the United States |
| 31 | Department of State. |
| 32 | (b) "Assessable transaction or incident" means payment by |
| 33 | a passenger for travel on a charter vessel. |
| 34 | (c) "Charter aircraft" means any form of aircraft hired |
| 35 | for exclusive temporary use by a single traveler or group of |
| 36 | travelers. |
| 37 | (d) "Charter transportation" means travel via charter |
| 38 | aircraft or charter vessel when such aircraft or vessel is hired |
| 39 | for exclusive temporary use by a single traveler or group of |
| 40 | travelers. |
| 41 | (e) "Charter vessel" means any form of watercraft hired |
| 42 | for exclusive temporary use by a single traveler or group of |
| 43 | travelers. |
| 44 | (f) "Directly carries or transports" means to conduct a |
| 45 | single continuous charter flight or charter vessel voyage that |
| 46 | originates from any location in this state and arrives in a |
| 47 | terrorist state identified pursuant to paragraph(a). For |
| 48 | purposes of this definition, temporary stops of less than 8 |
| 49 | hours shall not disqualify a charter flight or charter vessel |
| 50 | voyage from being considered a continuous flight or voyage. |
| 51 | (4) SECURITY ASSESSMENT.-- |
| 52 | (a) It is the intent of the Legislature that every person |
| 53 | or entity who directly transports persons via charter aircraft |
| 54 | or charter vessel from this state to a terrorist state is |
| 55 | exercising an assessable privilege. |
| 56 | (b)1. For exercising such privilege, a security assessment |
| 57 | is levied on charter aircraft on each takeoff at the rate of |
| 58 | $100, irrespective of the charter aircraft size, plus an |
| 59 | additional charge of $0.04 per pound of the aircraft's maximum |
| 60 | takeoff weight as specified by the aircraft manufacturer. Each |
| 61 | such charter company is charged with the responsibility of |
| 62 | keeping adequate books and records that will establish chartered |
| 63 | flights and destinations. |
| 64 | 2. For charter vessels exercising such privilege, a |
| 65 | security assessment is levied on each assessable transaction or |
| 66 | incident, which assessment is due and payable at the rate of 10 |
| 67 | percent on the total consideration received or to be received by |
| 68 | any person for performing such service. Such security |
| 69 | assessment shall be in addition to the total amount of the |
| 70 | consideration for the service, shall be charged by the person |
| 71 | receiving such consideration, and shall be payable by such |
| 72 | person at the time he or she receives such consideration. |
| 73 | (c) Such person who or entity that directly transports |
| 74 | persons via charter aircraft or vessel from this state to a |
| 75 | terrorist state shall remit the assessment to the Department of |
| 76 | Revenue in a manner prescribed by the department. The proceeds |
| 77 | of the security assessment, less administrative costs, shall be |
| 78 | transferred by the Department of Revenue into the State Homeland |
| 79 | Security Trust Fund. For the purposes of this section, |
| 80 | "proceeds of the security assessment" means all funds collected |
| 81 | and received by the department hereunder, including interest and |
| 82 | penalties on delinquent assessments. The amount deducted for |
| 83 | the costs of administration must not exceed 3 percent of the |
| 84 | total revenues collected hereunder and may include only those |
| 85 | costs reasonably attributable to the assessment. |
| 86 | (d) This security assessment is in addition to other taxes |
| 87 | or assessments, whether levied in the form of excise, license, |
| 88 | or privilege taxes, and is in addition to all other fees and |
| 89 | taxes levied. |
| 90 | (e) The Department of Revenue shall administer, collect, |
| 91 | and enforce the security assessment authorized under this |
| 92 | section pursuant to the same procedures used in the |
| 93 | administration, collection, and enforcement of the general state |
| 94 | sales tax imposed under chapter 212, except as provided in this |
| 95 | section. The provisions of chapter 212 regarding the authority |
| 96 | to audit and make assessments, keeping of books and records, and |
| 97 | interest and penalties on delinquent assessments apply. The |
| 98 | assessment shall not be included in the computation of estimated |
| 99 | taxes pursuant to s. 212.11, nor shall the dealer's credit for |
| 100 | collecting taxes or fees in s. 212.12 apply to this assessment. |
| 101 | (5) MANDATORY TRAVEL INFORMATION.--Any university or |
| 102 | community college within the State University System or the |
| 103 | Florida Community College System that organizes or directs the |
| 104 | organization of a cultural or educational trip utilizing charter |
| 105 | transportation to any terrorist state shall provide the |
| 106 | Department of Education, no later than 30 days after the |
| 107 | completion of such trip, the following information: |
| 108 | (a) A report specifying: |
| 109 | 1. The number of degree-seeking students and nondegree- |
| 110 | seeking students participating in the trip. |
| 111 | 2. The number of employees of the university or community |
| 112 | college and the number of persons not employed by the university |
| 113 | or community college participating in the trip. |
| 114 | (b) A detailed itinerary of the trip being organized, |
| 115 | including hotel and restaurant accommodations, planned |
| 116 | excursions, and scheduled meetings with governmental authorities |
| 117 | or individuals or organizations not affiliated with the |
| 118 | government of the host nation. |
| 119 | (c) A complete accounting of all costs associated with the |
| 120 | trip and a complete accounting of the use or deposit of all |
| 121 | moneys received in payment for the trip. |
| 122 | (d) The certificates of incorporation of any entity or |
| 123 | entities contracted to organize or facilitate the trip. |