HB 0251

1	A bill to be entitled
2	An act relating to firefighter and municipal police
3	pensions; creating s. 175.1015, F.S.; authorizing the
4	Department of Revenue to create and maintain a database
5	for use by insurers that report and remit an excise tax on
6	property insurance premiums; providing incentives to
7	insurers for using the database and penalties for failure
8	to use the database; requiring local governments to
9	provide information to the department; appropriating funds
10	to the department for the administration of the database;
11	authorizing the department to adopt rules; creating s.
12	185.085, F.S.; authorizing the Department of Revenue to
13	create and maintain a database for use by insurers that
14	report and remit an excise tax on casualty insurers
15	premiums; providing incentives to insurers for using the
16	database and penalties for failure to use the database;
17	requiring local governments to provide information to the
18	department; appropriating funds to the department for the
19	administration of the database; authorizing the department
20	to adopt rules; providing for distribution of tax revenues
21	through 2007; amending s. 175.351, F.S.; providing for the
22	meaning of the term "extra benefits" with respect to
23	pension plans for firefighters; amending s. 185.35, F.S.;
24	providing for the meaning of the term "extra benefits"
25	with respect to pension plans for municipal police
26	officers; amending s. 175.061, F.S.; authorizing the plan
27	administrator to withhold certain funds; amending s.
28	185.05, F.S.; authorizing the plan administrator to
29	withhold certain funds; providing an appropriation to the
30	Department of Revenue; providing that the act fulfills an
31	important state interest; providing an effective date.
32
33	Be It Enacted by the Legislature of the State of Florida:
34
35	Section 1.  Section 175.1015, Florida Statutes, is created
36	to read:
37	175.1015  Determination of local premium tax situs.--
38	(1)(a)  Any insurance company that is obligated to report
39	and remit the excise tax on property insurance premiums imposed
40	under s. 175.101 shall be held harmless from any liability,
41	including, but not limited to, liability for taxes, interest, or
42	penalties that would otherwise be due solely as a result of an
43	assignment of an insured property to an incorrect local taxing
44	jurisdiction if the insurance company exercises due diligence in
45	applying an electronic database provided by the Department of
46	Revenue under subsection (2). Insurance companies that do not
47	use the electronic database provided by the Department of
48	Revenue or that do not exercise due diligence in applying the
49	electronic database for tax years on or after January 1, 2006,
50	are subject to a 0.5 percent penalty on the portion of the
51	premium pertaining to any insured risk that is improperly
52	assigned, whether assigned to an improper local taxing
53	jurisdiction, not assigned to a local taxing jurisdiction when
54	it should be assigned to a local taxing jurisdiction, or
55	assigned to a local taxing jurisdiction when it should not be
56	assigned to a local taxing jurisdiction.
57	(b)  Any insurance company that is obligated to report and
58	remit the excise tax on commercial property insurance premiums
59	imposed under s. 175.101 and is unable, after due diligence, to
60	assign an insured property to a specific local taxing
61	jurisdiction for purposes of complying with paragraph(a) shall
62	remit the excise tax on commercial property insurance premiums
63	using a methodology of apportionment in a manner consistent with
64	the remittance for the 2004 calendar year. An insurance company
65	which makes two contacts with the agent responsible for a
66	commercial property insurance application for the purpose of
67	verifying information on the application necessary for the
68	assignment to the appropriate taxing jurisdiction, shall be
69	considered to have exercised due diligence. Any insurance
70	company which complies with the provisions of this paragraph
71	shall not be subject to the penalty provided in paragraph (a).
72	(2)(a)  The Department of Revenue shall, subject to
73	legislative appropriation, create as soon as practical and
74	feasible, and thereafter shall maintain, an electronic database
75	that conforms to any format approved by the American National
76	Standards Institute's Accredited Standards Committee X12 and
77	that designates for each street address and address range in the
78	state, including any multiple postal street addresses applicable
79	to one street location, the local taxing jurisdiction in which
80	the street address and address range is located, and the
81	appropriate code for each such participating local taxing
82	jurisdiction, identified by one nationwide standard numeric
83	code. The nationwide standard numeric code must contain the same
84	number of numeric digits, and each digit or combination of
85	digits must refer to the same level of taxing jurisdiction
86	throughout the United States and must be in a format similar to
87	FIPS 55-3 or other appropriate standard approved by the
88	Federation of Tax Administrators and the Multistate Tax
89	Commission. Each address or address range must be provided in
90	standard postal format, including the street number, street
91	number range, street name, and zip code. Each year after the
92	creation of the initial database, the Department of Revenue
93	shall annually create and maintain a database for the current
94	tax year. Each annual database must be calendar-year specific.
95	(b)1.  Each participating local taxing jurisdiction shall
96	furnish to the Department of Revenue all information needed to
97	create the electronic database as soon as practical and
98	feasible. The information furnished to the Department of Revenue
99	must specify an effective date.
100	2.  Each participating local taxing jurisdiction shall
101	furnish to the Department of Revenue all information needed to
102	create and update the current year's database, including changes
103	in annexations, incorporations, and reorganizations and any
104	other changes in jurisdictional boundaries, as well as changes
105	in eligibility to participate in the excise tax imposed under
106	this chapter. The information must specify an effective date and
107	must be furnished to the Department of Revenue by July 1 of the
108	current year.
109	3.  The Department of Revenue shall create and update the
110	current year's database in accordance with the information
111	furnished by participating local taxing jurisdictions under
112	subparagraph 1. or subparagraph 2., as appropriate. To the
113	extent practicable, the Department of Revenue shall post each
114	new annual database on a web site by September 1 of each year.
115	Each participating local taxing jurisdiction shall have access
116	to this web site and, within 30 days thereafter, shall provide
117	any corrections to the Department of Revenue. The Department of
118	Revenue shall finalize the current year's database and post it
119	on a web site by November 1 of the current year. If a dispute in
120	jurisdictional boundaries cannot be resolved so that changes in
121	boundaries may be included, as appropriate, in the database by
122	November 1, the changes may not be retroactively included in the
123	current year's database and the boundaries will remain the same
124	as in the previous year's database. The finalized database must
125	be used in assigning policies and premiums to the proper local
126	taxing jurisdiction for the insurance premium tax return due on
127	the following March 1 for the tax year 2005. For subsequent tax
128	years, the finalized database must be used in assigning policies
129	and premiums to the proper local taxing jurisdiction for the
130	insurance premium tax return due for the tax year beginning on
131	or after the January 1 following the website posting of the
132	database. Information contained in the electronic database is
133	conclusive for purposes of this chapter. The electronic database
134	is not an order, a rule, or a policy of general applicability.
135	4.  Each annual database must identify the additions,
136	deletions, and other changes to the preceding version of the
137	database.
138	(3)(a)  As used in this section, the term "due diligence"
139	means the care and attention that is expected from and is
140	ordinarily exercised by a reasonable and prudent person under
141	the circumstances.
142	(b)  Notwithstanding any law to the contrary, an insurance
143	company is exercising due diligence if the insurance company
144	complies with the provisions of paragraph (1)(b) or if the
145	insurance company assigns an insured's premium to local taxing
146	jurisdictions in accordance with the Department of Revenue's
147	annual database and with respect to such database:
148	1.  Expends reasonable resources to accurately and reliably
149	implement such method;
150	2.  Maintains adequate internal controls to correctly
151	include in its database of policyholders the location of the
152	property insured, in the proper address format, so that matching
153	with the department's database is accurate; and
154	3.  Corrects errors in the assignment of addresses to local
155	taxing jurisdictions within 120 days after the insurance company
156	discovers the errors.
157	(4)  There is annually appropriated from the moneys
158	collected under this chapter and deposited in the Police and
159	Firefighter's Premium Tax Trust Fund an amount sufficient to pay
160	the expenses of the Department of Revenue in administering this
161	section, but not to exceed $50,000 annually, adjusted annually
162	by the lesser of a 5 percent increase or the percentage of
163	growth in the total collections.
164	(5)  The Department of Revenue shall adopt rules necessary
165	to administer this section, including rules establishing
166	procedures and forms.
167	(6)  Any insurer that is obligated to collect and remit the
168	tax on property insurance imposed under s. 175.101 shall be held
169	harmless from any liability, including, but not limited to,
170	liability for taxes, interest, or penalties that would otherwise
171	be due solely as a result of an assignment of an insured
172	property to an incorrect local taxing jurisdiction, based on the
173	collection and remission of the tax accruing before January 1,
174	2005, if the insurer collects and reports this tax consistent
175	with filings for periods before January 1, 2005. Further, any
176	insurer that is obligated to collect and remit the tax on
177	property insurance imposed under this section is not subject to
178	an examination under s. 624.316 or s. 624.3161 which would occur
179	solely as a result of an assignment of an insured property to an
180	incorrect local taxing jurisdiction, based on the collection and
181	remission of such tax accruing before January 1, 2005.
182	Section 2.  Section 185.085, Florida Statutes, is created
183	to read:
184	185.085  Determination of local premium tax situs.--
185	(1)(a)  Any insurance company that is obligated to report
186	and remit the excise tax on casualty insurance premiums imposed
187	under s. 185.08 shall be held harmless from any liability,
188	including, but not limited to, liability for taxes, interest, or
189	penalties that would otherwise be due solely as a result of an
190	assignment of an insured property to an incorrect local taxing
191	jurisdiction if the insurance company exercises due diligence in
192	applying an electronic database provided by the Department of
193	Revenue under subsection (2). Insurance companies that do not
194	use the electronic database provided by the Department of
195	Revenue or that do not exercise due diligence in applying the
196	electronic database for tax years on or after January 1, 2006,
197	are subject to a 0.5 percent penalty on the portion of the
198	premium pertaining to any insured risk that is improperly
199	assigned, whether assigned to an improper local taxing
200	jurisdiction, not assigned to a local taxing jurisdiction when
201	it should be assigned to a local taxing jurisdiction, or
202	assigned to a local taxing jurisdiction when it should not be
203	assigned to a local taxing jurisdiction.
204	(b)  Any insurance company that is obligated to report and
205	remit the excise tax on commercial casualty insurance premiums
206	imposed under s. 185.08 and is unable, after due diligence, to
207	assign an insured property to a specific local taxing
208	jurisdiction for purposes of complying with paragraph(a) shall
209	remit the excise tax on commercial casualty insurance premiums
210	using a methodology of apportionment in a manner consistent with
211	the remittance for the 2004 calendar year. An insurance company
212	which makes two contacts with the agent responsible for a
213	commercial property insurance application for the purpose of
214	verifying information on the application necessary for the
215	assignment to the appropriate taxing jurisdiction, shall be
216	considered to have exercised due diligence. Any insurance
217	company which complies with the provisions of this paragraph
218	shall not be subject to the penalty provided in paragraph (a).
219	(2)(a)  The Department of Revenue shall, subject to
220	legislative appropriation, create as soon as practical and
221	feasible, and thereafter shall maintain, an electronic database
222	that conforms to any format approved by the American National
223	Standards Institute's Accredited Standards Committee X12 and
224	that designates for each street address and address range in the
225	state, including any multiple postal street addresses applicable
226	to one street location, the local taxing jurisdiction in which
227	the street address and address range is located, and the
228	appropriate code for each such participating local taxing
229	jurisdiction, identified by one nationwide standard numeric
230	code. The nationwide standard numeric code must contain the same
231	number of numeric digits, and each digit or combination of
232	digits must refer to the same level of taxing jurisdiction
233	throughout the United States and must be in a format similar to
234	FIPS 55-3 or other appropriate standard approved by the
235	Federation of Tax Administrators and the Multistate Tax
236	Commission. Each address or address range must be provided in
237	standard postal format, including the street number, street
238	number range, street name, and zip code. Each year after the
239	creation of the initial database, the Department of Revenue
240	shall annually create and maintain a database for the current
241	tax year. Each annual database must be calendar-year specific.
242	(b)1.  Each participating local taxing jurisdiction shall
243	furnish to the Department of Revenue all information needed to
244	create the electronic database as soon as practical and
245	feasible. The information furnished to the Department of Revenue
246	must specify an effective date.
247	2.  Each participating local taxing jurisdiction shall
248	furnish to the Department of Revenue all information needed to
249	create and update the current year's database, including changes
250	in annexations, incorporations, and reorganizations and any
251	other changes in jurisdictional boundaries, as well as changes
252	in eligibility to participate in the excise tax imposed under
253	this chapter. The information must specify an effective date and
254	must be furnished to the Department of Revenue by July 1 of the
255	current year.
256	3.  The Department of Revenue shall create and update the
257	current year's database in accordance with the information
258	furnished by participating local taxing jurisdictions under
259	subparagraph 1. or subparagraph 2., as appropriate. To the
260	extent practicable, the Department of Revenue shall post each
261	new annual database on a web site by September 1 of each year.
262	Each participating local taxing jurisdiction shall have access
263	to this web site and, within 30 days thereafter, shall provide
264	any corrections to the Department of Revenue. The Department of
265	Revenue shall finalize the current year's database and post it
266	on a web site by November 1 of the current year. If a dispute in
267	jurisdictional boundaries cannot be resolved so that changes in
268	boundaries may be included, as appropriate, in the database by
269	November 1, the changes may not be retroactively included in the
270	current year's database and the boundaries will remain the same
271	as in the previous year's database. The finalized database must
272	be used in assigning policies and premiums to the proper local
273	taxing jurisdiction for the insurance premium tax return due on
274	the following March 1 for the tax year 2005. For subsequent tax
275	years, the finalized database must be used in assigning policies
276	and premiums to the proper local taxing jurisdiction for the
277	insurance premium tax return due for the tax year beginning on
278	or after the January 1 following the website posting of the
279	database. Information contained in the electronic database is
280	conclusive for purposes of this chapter. The electronic database
281	is not an order, a rule, or a policy of general applicability.
282	4.  Each annual database must identify the additions,
283	deletions, and other changes to the preceding version of the
284	database.
285	(3)(a)  As used in this section, the term "due diligence"
286	means the care and attention that is expected from and is
287	ordinarily exercised by a reasonable and prudent person under
288	the circumstances.
289	(b)  Notwithstanding any law to the contrary, an insurance
290	company is exercising due diligence if the insurance company
291	complies with the provisions of paragraph (1)(b) or if the
292	insurance company assigns an insured's premium to local taxing
293	jurisdictions in accordance with the Department of Revenue's
294	annual database and with respect to such database:
295	1.  Expends reasonable resources to accurately and reliably
296	implement such method;
297	2.  Maintains adequate internal controls to correctly
298	include in its database of policyholders the location of the
299	property insured, in the proper address format, so that matching
300	with the department's database is accurate; and
301	3.  Corrects errors in the assignment of addresses to local
302	taxing jurisdictions within 120 days after the insurance company
303	discovers the errors.
304	(4)  There is annually appropriated from the moneys
305	collected under this chapter and deposited in the Police and
306	Firefighter's Premium Tax Trust Fund an amount sufficient to pay
307	the expenses of the Department of Revenue in administering this
308	section, but not to exceed $50,000 annually, adjusted annually
309	by the lesser of a 5 percent increase or the percentage of
310	growth in the total collections.
311	(5)  The Department of Revenue shall adopt rules necessary
312	to administer this section, including rules establishing
313	procedures and forms.
314	(6)(a)  Notwithstanding any other law, a methodology,
315	formula, or database that is adopted in any year after January
316	1, 2005, may not result in a distribution to a participating
317	municipality that has a retirement plan created pursuant to this
318	chapter of an amount of excise tax which is less than the amount
319	distributed to such participating municipality for calendar year
320	2004. However, if the total proceeds to be distributed for the
321	current year from the excise tax imposed under s. 185.08 are
322	less than the total amount distributed for calendar year 2004,
323	each participating municipality shall receive a current year
324	distribution that is proportionate to its share of the total
325	2004 calendar year distribution. If the total proceeds to be
326	distributed for the current year from the excise tax imposed
327	under s. 185.08 are greater than or equal to the total amount
328	distributed for calendar year 2004, each participating
329	municipality shall initially be distributed a minimum amount
330	equal to the amount received for calendar year 2004. The
331	remaining amount to be distributed for the current year, which
332	equals the total to be distributed for the current year, less
333	minimum distribution amount, shall be distributed to those
334	municipalities with an amount reported for the current year
335	which is greater than the amount distributed to such
336	municipality for calendar year 2004. Each municipality eligible
337	for distribution of this remaining amount shall receive its
338	proportionate share of the remaining amount based upon the
339	amount reported for that municipality, above the calendar year
340	2004 distribution for the current year, to the total amount over
341	the calendar year 2004 distribution for all municipalities with
342	an amount reported for the current year which is greater than
343	the calendar year 2004 distribution.
344	(b)  If a new municipality elects to participate under this
345	chapter during any year after January 1, 2005, such municipality
346	shall receive the total amount reported for the current- year
347	for such municipality. All other participating municipalities
348	shall receive a current year distribution, calculated as
349	provided in this section, which is proportionate to their share
350	of the total 2004 calendar year distribution after subtracting
351	the amount paid to the new participating plans.
352	(c)  This subsection expires January 1, 2008.
353	(7)  Any insurer that is obligated to collect and remit the
354	tax on casualty insurance imposed under s. 185.08 shall be held
355	harmless from any liability, including, but not limited to,
356	liability for taxes, interest, or penalties that would otherwise
357	be due solely as a result of an assignment of an insured risk to
358	an incorrect local taxing jurisdiction, based on the collection
359	and remission of the tax accruing before January 1, 2005, if the
360	insurer collects and reports this tax consistent with filings
361	for periods before January 1, 2005. Further, any insurer that is
362	obligated to collect and remit the tax on casualty insurance
363	imposed under this section is not subject to an examination
364	under s. 624.316 or s. 624.3161 which would occur solely as a
365	result of an assignment of an insured risk to an incorrect local
366	taxing jurisdiction, based on the collection and remission of
367	such tax accruing before January 1, 2005.
368	Section 3.  Subsection (1) of section 175.351, Florida
369	Statutes, is amended to read:
370	175.351  Municipalities and special fire control districts
371	having their own pension plans for firefighters.--For any
372	municipality, special fire control district, local law
373	municipality, local law special fire control district, or local
374	law plan under this chapter, in order for municipalities and
375	special fire control districts with their own pension plans for
376	firefighters, or for firefighters and police officers, where
377	included, to participate in the distribution of the tax fund
378	established pursuant to s. 175.101, local law plans must meet
379	the minimum benefits and minimum standards set forth in this
380	chapter.
381	(1)  PREMIUM TAX INCOME.--If a municipality has a pension
382	plan for firefighters, or a pension plan for firefighters and
383	police officers, where included, which in the opinion of the
384	division meets the minimum benefits and minimum standards set
385	forth in this chapter, the board of trustees of the pension
386	plan, as approved by a majority of firefighters of the
387	municipality, may:
388	(a)  Place the income from the premium tax in s. 175.101 in
389	such pension plan for the sole and exclusive use of its
390	firefighters, or for firefighters and police officers, where
391	included, where it shall become an integral part of that pension
392	plan and shall be used to pay extra benefits to the firefighters
393	included in that pension plan; or
394	(b)  Place the income from the premium tax in s. 175.101 in
395	a separate supplemental plan to pay extra benefits to
396	firefighters, or to firefighters and police officers where
397	included, participating in such separate supplemental plan.
398
399	The premium tax provided by this chapter shall in all cases be
400	used in its entirety to provide extra benefits to firefighters,
401	or to firefighters and police officers, where included.
402	However, local law plans in effect on October 1, 1998, shall be
403	required to comply with the minimum benefit provisions of this
404	chapter only to the extent that additional premium tax revenues
405	become available to incrementally fund the cost of such
406	compliance as provided in s. 175.162(2)(a). When a plan is in
407	compliance with such minimum benefit provisions, as subsequent
408	additional premium tax revenues become available, they shall be
409	used to provide extra benefits. For the purpose of this chapter,
410	"additional premium tax revenues" means revenues received by a
411	municipality or special fire control district pursuant to s.
412	175.121 which that exceed that amount received for calendar year
413	1997, and the term "extra benefits" means benefits in addition
414	to or greater than those provided to general employees of the
415	municipality and in addition to those in existence for
416	firefighters on March 12, 1999. Local law plans created by
417	special act before May 23, 1939, shall be deemed to comply with
418	this chapter.
419	Section 4.  Subsection (1) of section 185.35, Florida
420	Statutes, is amended to read:
421	185.35  Municipalities having their own pension plans for
422	police officers.--For any municipality, chapter plan, local law
423	municipality, or local law plan under this chapter, in order for
424	municipalities with their own pension plans for police officers,
425	or for police officers and firefighters where included, to
426	participate in the distribution of the tax fund established
427	pursuant to s. 185.08, local law plans must meet the minimum
428	benefits and minimum standards set forth in this chapter:
429	(1)  PREMIUM TAX INCOME.--If a municipality has a pension
430	plan for police officers, or for police officers and
431	firefighters where included, which, in the opinion of the
432	division, meets the minimum benefits and minimum standards set
433	forth in this chapter, the board of trustees of the pension
434	plan, as approved by a majority of police officers of the
435	municipality, may:
436	(a)  Place the income from the premium tax in s. 185.08 in
437	such pension plan for the sole and exclusive use of its police
438	officers, or its police officers and firefighters where
439	included, where it shall become an integral part of that pension
440	plan and shall be used to pay extra benefits to the police
441	officers included in that pension plan; or
442	(b)  May place the income from the premium tax in s. 185.08
443	in a separate supplemental plan to pay extra benefits to the
444	police officers, or police officers and firefighters where
445	included, participating in such separate supplemental plan.
446
447	The premium tax provided by this chapter shall in all cases be
448	used in its entirety to provide extra benefits to police
449	officers, or to police officers and firefighters, where
450	included.  However, local law plans in effect on October 1,
451	1998, shall be required to comply with the minimum benefit
452	provisions of this chapter only to the extent that additional
453	premium tax revenues become available to incrementally fund the
454	cost of such compliance as provided in s. 185.16(2). When a plan
455	is in compliance with such minimum benefit provisions, as
456	subsequent additional tax revenues become available, they shall
457	be used to provide extra benefits. For the purpose of this
458	chapter, "additional premium tax revenues" means revenues
459	received by a municipality pursuant to s. 185.10 which that
460	exceed the amount received for calendar year 1997, and the term
461	"extra benefits" means benefits in addition to or greater than
462	those provided to general employees of the municipality and in
463	addition to those in existence for police officers on March 12,
464	1999. Local law plans created by special act before May 23,
465	1939, shall be deemed to comply with this chapter.
466	Section 5.  Subsection (7) is added to section 175.061,
467	Florida Statutes, to read:
468	175.061  Board of trustees; members; terms of office;
469	meetings; legal entity; costs; attorney's fees.--For any
470	municipality, special fire control district, chapter plan, local
471	law municipality, local law special fire control district, or
472	local law plan under this chapter:
473	(7)  The board of trustees may, upon written request by the
474	retiree of the plan, or by a dependent, when authorized by the
475	retiree or the retiree's beneficiary, authorize the plan
476	administrator to withhold from the monthly retirement payment
477	those funds that are necessary to pay for the benefits being
478	received through the governmental entity from which the employee
479	retired, to pay the certified bargaining agent of the
480	governmental entity, and to make any payments required by law.
481	Section 6.  Present subsection (6) of section 185.05,
482	Florida Statutes, is redesignated as subsection (7), and a new
483	subsection (6) is added to that section, to read:
484	185.05  Board of trustees; members; terms of office;
485	meetings; legal entity; costs; attorney's fees.--For any
486	municipality, chapter plan, local law municipality, or local law
487	plan under this chapter:
488	(6)  The board of trustees may, upon written request by the
489	retiree of the plan, or by a dependent, when authorized by the
490	retiree or the retiree's beneficiary, authorize the plan
491	administrator to withhold from the monthly retirement payment
492	those funds that are necessary to pay for the benefits being
493	received through the governmental entity from which the employee
494	retired, to pay the certified bargaining agent of the
495	governmental entity, and to make any payments required by law.
496	Section 7.  The sum of $300,000 is appropriated from the
497	General Revenue Fund to the Department of Revenue for the one-
498	time expense of creating the original database called for by
499	sections 1 and 2 of this act and to support the implementation
500	process for use of the database. It is the intent of the
501	Legislature in providing this appropriation that the database
502	for sections 1 and 2 of this act be available for use in
503	determining the allocation of premiums to the various
504	municipalities and special fire control districts for the 2005
505	insurance premium tax return that is due by March 1, 2006.
506	Section 8.  The Legislature finds that a proper and
507	legitimate state purpose is served when employees and retirees
508	of the state and its political subdivisions, and the dependents,
509	survivors, and beneficiaries of such employees and retirees, are
510	extended the basic protections afforded by governmental
511	retirement systems. These persons must be provided benefits that
512	are fair and adequate and that are managed, administered, and
513	funded in an actuarially sound manner, as required by Section
514	14, Article X of the State Constitution, and part VII of chapter
515	112, Florida Statutes. Therefore, the Legislature determines and
516	declares that this act fulfills an important state interest.
517	Section 9.  This act shall take effect upon becoming a law.
518

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