HB 0075 2004
1	A bill to be entitled
2	An act relating to intangible personal property taxes;
3	amending ss. 72.011, 192.0105, 192.032, 192.042, 192.091,
4	193.114, 196.015, 196.199, 196.1993, 201.23, 212.02,
5	213.015, 213.05, 213.053, 213.054, 213.13, 213.27, 213.31,
6	215.555, 220.1845, 288.039, 288.1045, 288.106, 376.30781,
7	493.6102, 516.031, 627.311, 627.351, 650.05, 655.071,
8	733.702, and 766.105, F.S., to conform provisions to the
9	repeal of intangible personal property taxes; repealing
10	ss. 199.012, 199.023, 199.032, 199.033, 199.042, 199.052,
11	199.057, 199.062, 199.103, 199.1055, 199.106, 199.133,
12	199.135, 199.143, 199.145, 199.155, 199.175, 199.183,
13	199.185, 199.202, 199.212, 199.218, 199.232, 199.262,
14	199.272, 199.282, 199.292, and 199.303, F.S., relating to
15	intangible personal property taxes; providing an effective
16	date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1. Paragraph (a) of subsection (1) of section
21	72.011, Florida Statutes, is amended to read:
22	72.011 Jurisdiction of circuit courts in specific tax
23	matters; administrative hearings and appeals; time for
24	commencing action; parties; deposits.--
25	(1)(a) A taxpayer may contest the legality of any
26	assessment or denial of refund of tax, fee, surcharge, permit,
27	interest, or penalty provided for under s. 125.0104, s.
28	125.0108, chapter 198, chapter 199,chapter 201, chapter 202,
29	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
30	chapter 212, chapter 213, chapter 220, chapter 221, s.
31	370.07(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
32	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
33	chapter 563, chapter 564, chapter 565, chapter 624, or s.
34	681.117 by filing an action in circuit court; or, alternatively,
35	the taxpayer may file a petition under the applicable provisions
36	of chapter 120. However, once an action has been initiated under
37	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
38	120.80(14)(b), no action relating to the same subject matter may
39	be filed by the taxpayer in circuit court, and judicial review
40	shall be exclusively limited to appellate review pursuant to s.
41	120.68; and once an action has been initiated in circuit court,
42	no action may be brought under chapter 120.
43	Section 2. Paragraph (a) of subsection (4) of section
44	192.0105, Florida Statutes, is amended to read:
45	192.0105 Taxpayer rights.--There is created a Florida
46	Taxpayer's Bill of Rights for property taxes and assessments to
47	guarantee that the rights, privacy, and property of the
48	taxpayers of this state are adequately safeguarded and protected
49	during tax levy, assessment, collection, and enforcement
50	processes administered under the revenue laws of this state. The
51	Taxpayer's Bill of Rights compiles, in one document, brief but
52	comprehensive statements that summarize the rights and
53	obligations of the property appraisers, tax collectors, clerks
54	of the court, local governing boards, the Department of Revenue,
55	and taxpayers. Additional rights afforded to payors of taxes and
56	assessments imposed under the revenue laws of this state are
57	provided in s. 213.015. The rights afforded taxpayers to assure
58	that their privacy and property are safeguarded and protected
59	during tax levy, assessment, and collection are available only
60	insofar as they are implemented in other parts of the Florida
61	Statutes or rules of the Department of Revenue. The rights so
62	guaranteed to state taxpayers in the Florida Statutes and the
63	departmental rules include:
64	(4) THE RIGHT TO CONFIDENTIALITY.--
65	(a) The right to have information kept confidential,
66	including federal tax information, ad valorem tax returns,
67	social security numbers, all financial records produced by the
68	taxpayer, Form DR-219 returns for documentary stamp tax
69	information, and sworn statements of gross income, copies of
70	federal income tax returns for the prior year, wage and earnings
71	statements (W-2 forms), and other documents (see ss. 192.105,
72	193.074, 193.114(5)(6), 195.027(3) and (6), and 196.101(4)(c)).
73	Section 3. Subsections (5), (6), and (7) of section
74	192.032, Florida Statutes, are amended to read:
75	192.032 Situs of property for assessment purposes.--All
76	property shall be assessed according to its situs as follows:
77	(5) Intangible personal property, according to the rules
78	laid down in chapter 199.
79	(5)(6)(a) Notwithstanding the provisions of subsection
80	(2), personal property used as a marine cargo container in the
81	conduct of foreign or interstate commerce shall not be deemed to
82	have acquired a taxable situs within a county when the property
83	is temporarily halted or stored within the state for a period
84	not exceeding 180 days.
85	(b) "Marine cargo container" means a nondisposable
86	receptacle which is of a permanent character, strong enough to
87	be suitable for repeated use; which is specifically designed to
88	facilitate the carriage of goods by one or more modes of
89	transport, one of which shall be by ocean vessel, without
90	intermediate reloading; and which is fitted with devices
91	permitting its ready handling, particularly in the transfer from
92	one transport mode to another. The term "marine cargo container"
93	includes a container when carried on a chassis but does not
94	include a vehicle or packaging.
95	(6)(7)Notwithstanding any other provision of this
96	section, tangible personal property used in traveling shows such
97	as carnivals, ice shows, or circuses shall be deemed to be
98	physically present or habitually located or typically present
99	only to the extent the value of such property is multiplied by a
100	fraction, the numerator of which is the number of days such
101	property is present in Florida during the taxable year and the
102	denominator of which is the number of days in the taxable year.
103	However, railroad property of such traveling shows shall be
104	taxable under s. 193.085(4)(b) and not under this section.
105	Section 4. Subsection (3) of section 192.042, Florida
106	Statutes, is amended to read:
107	192.042 Date of assessment.--All property shall be
108	assessed according to its just value as follows:
109	(3) Intangible personal property, according to the rules
110	laid down in chapter 199.
111	Section 5. Subsection (5) of section 192.091, Florida
112	Statutes, is amended to read:
113	192.091 Commissions of property appraisers and tax
114	collectors.--
115	(5) Provided, that the provisions of this section shall
116	not apply to commissions on intangible property taxes or
117	drainage district or drainage subdistrict taxes.; and
118	Section 6. Subsections (4), (5), and (6) of section
119	193.114, Florida Statutes, are amended to read:
120	193.114 Preparation of assessment rolls.--
121	(4) The department shall promulgate regulations and forms
122	for the preparation of the intangible personal property roll to
123	comply with chapter 199.
124	(4)(5)For every change made to the assessed or taxable
125	value of a parcel on an assessment roll subsequent to the
126	mailing of the notice provided for in s. 200.069, the property
127	appraiser shall document the reason for such change in the
128	public records of the office of the property appraiser in a
129	manner acceptable to the executive director or the executive
130	director's designee. For every change that decreases the
131	assessed or taxable value of a parcel on an assessment roll
132	between the time of complete submission of the tax roll pursuant
133	to s. 193.1142(3) and mailing of the notice provided for in s.
134	200.069, the property appraiser shall document the reason for
135	such change in the public records of the office of the property
136	appraiser in a manner acceptable to the executive director or
137	the executive director's designee. Changes made by the value
138	adjustment board are not subject to the requirements of this
139	subsection.
140	(5)(6)For proprietary purposes, including the furnishing
141	or sale of copies of the tax roll under s. 119.07(1), the
142	property appraiser is the custodian of the tax roll and the
143	copies of it which are maintained by any state agency. The
144	department or any state or local agency may use copies of the
145	tax roll received by it for official purposes and shall permit
146	inspection and examination thereof under s. 119.07(1), but is
147	not required to furnish copies of the records. A social security
148	number submitted under s. 196.011(1) is confidential and exempt
149	from s. 24(a), Art. I of the State Constitution and the
150	provisions of s. 119.07(1). A copy of documents containing the
151	numbers furnished or sold by the property appraiser, except a
152	copy furnished to the department, or a copy of documents
153	containing social security numbers provided by the department or
154	any state or local agency for inspection or examination by the
155	public, must exclude those social security numbers.
156	Section 7. Subsection (9) of section 196.015, Florida
157	Statutes, is amended to read:
158	196.015 Permanent residency; factual determination by
159	property appraiser.--Intention to establish a permanent
160	residence in this state is a factual determination to be made,
161	in the first instance, by the property appraiser. Although any
162	one factor is not conclusive of the establishment or
163	nonestablishment of permanent residence, the following are
164	relevant factors that may be considered by the property
165	appraiser in making his or her determination as to the intent of
166	a person claiming a homestead exemption to establish a permanent
167	residence in this state:
168	(9) The previous filing of Florida intangible tax returns
169	by the applicant.
170	Section 8. Paragraph (b) of subsection (2) of section
171	196.199, Florida Statutes, is amended to read:
172	196.199 Government property exemption.--
173	(2) Property owned by the following governmental units but
174	used by nongovernmental lessees shall only be exempt from
175	taxation under the following conditions:
176	(b) Except as provided in paragraph (c), the exemption
177	provided by this subsection shall not apply to those portions of
178	a leasehold or other possessory interest in real property,
179	except for any leasehold or other possessory interest described
180	in s. 4(a), Art. VII of the State Constitution or subsection
181	(7), owned by the United States, the state, any political
182	subdivision of the state, any municipality of the state, or any
183	agency, authority, and other public body corporate of the state,
184	which are undeveloped or predominantly used for residential or
185	commercial purposes and upon which rental payments are due
186	defined by s. 199.023(1)(d), subject to the provisions of
187	subsection (7). Such leasehold or other interest shall be taxed
188	only as intangible personal property pursuant to chapter 199 if
189	rental payments are due in consideration of such leasehold or
190	other interest.If no rental payments are due pursuant to the
191	agreement creating such leasehold or other possessoryinterest,
192	the leasehold or other possessoryinterest shall be taxed as
193	real property. Nothing in this paragraph shall be deemed to
194	exempt personal property, buildings, or other real property
195	improvements owned by the lessee from ad valorem taxation.
196	Section 9. Section 196.1993, Florida Statutes, is amended
197	to read:
198	196.1993 Certain agreements with local governments for use
199	of public property; exemption.--Any agreement entered into with
200	a local governmental authority prior to January 1, 1969, for use
201	of public property, under which it was understood and agreed in
202	a written instrument or by special act that no ad valorem real
203	property taxes would be paid by the licensee or lessee, shall be
204	deemed a license or management agreement for the use or
205	management of public property. Such interest shall be deemed not
206	to convey an interest in the property and shall not be subject
207	to ad valorem real property taxation. Nothing in this section
208	shall be deemed to exempt such licensee from the ad valorem
209	intangible tax andthe ad valorem personal property tax.
210	Section 10. Subsection (4) of section 201.23, Florida
211	Statutes, is amended to read:
212	201.23 Foreign notes and other written obligations
213	exempt.--
214	(4)(a)The excise taxes imposed by this chapter shall not
215	apply to the documents, notes, evidences of indebtedness,
216	financing statements, drafts, bills of exchange, or other
217	taxable items dealt with, made, issued, drawn upon, accepted,
218	delivered, shipped, received, signed, executed, assigned,
219	transferred, or sold by or to a banking organization, as defined
220	in s. 199.023(9),in the conduct of an international banking
221	transaction, as defined in s. 199.023(11). Nothing in this
222	subsection shall be construed to change the application of
223	paragraph (2)(a).
224	(b) For purposes of this subsection:
225	1. “Banking organization" means:
226	a. A bank organized and existing under the laws of this
227	state;
228	b. A national bank organized and existing pursuant to the
229	provisions of the National Bank Act, 12 U.S.C. ss. 21 et seq.,
230	and maintaining its principal office in this state;
231	c. An Edge Act corporation organized pursuant to the
232	provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C. ss.
233	611 et seq., and maintaining an office in this state;
234	d. An international bank agency licensed pursuant to the
235	laws of this state;
236	e. A federal agency licensed pursuant to ss. 4 and 5 of
237	the International Banking Act of 1978 to maintain an office in
238	this state;
239	f. A savings association organized and existing under the
240	laws of this state;
241	g. A federal association organized and existing pursuant
242	to the provisions of the Home Owners' Loan Act of 1933, 12
243	U.S.C. ss. 1461 et seq., and maintaining its principal office in
244	this state; or
245	h. A Florida export finance corporation organized and
246	existing pursuant to the provisions of part V of chapter 288.
247	2. "International banking transaction" means:
248	a. The financing of the exportation from, or the
249	importation into, the United States or between jurisdictions
250	abroad of tangible personal property or services;
251	b. The financing of the production, preparation, storage,
252	or transportation of tangible personal property or services
253	which are identifiable as being directly and solely for export
254	from, or import into, the United States or between jurisdictions
255	abroad;
256	c. The financing of contracts, projects, or activities to
257	be performed substantially abroad, except those transactions
258	secured by a mortgage, deed of trust, or other lien upon real
259	property located in the state;
260	d. The receipt of deposits or borrowings or the extensions
261	of credit by an international banking facility, except the loan
262	or deposit of funds secured by mortgage, deed of trust, or other
263	lien upon real property located in the state; or
264	e. Entering into foreign exchange trading or hedging
265	transactions in connection with the activities described in sub-
266	subparagraph d.
267	Section 11. Subsection (19) of section 212.02, Florida
268	Statutes, is amended to read:
269	212.02 Definitions.--The following terms and phrases when
270	used in this chapter have the meanings ascribed to them in this
271	section, except where the context clearly indicates a different
272	meaning:
273	(19) "Tangible personal property" means and includes
274	personal property which may be seen, weighed, measured, or
275	touched or is in any manner perceptible to the senses, including
276	electric power or energy, boats, motor vehicles and mobile homes
277	as defined in s. 320.01(1) and (2), aircraft as defined in s.
278	330.27, and all other types of vehicles. The term "tangible
279	personal property" does not include stocks, bonds, notes,
280	insurance, or other obligations or securities; intangibles as
281	defined by the intangible tax law of the state;or pari-mutuel
282	tickets sold or issued under the racing laws of the state.
283	Section 12. Subsections (3), (6), and (11) of section
284	213.015, Florida Statutes, are amended to read:
285	213.015 Taxpayer rights.--There is created a Florida
286	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
287	and property of Florida taxpayers are adequately safeguarded and
288	protected during tax assessment, collection, and enforcement
289	processes administered under the revenue laws of this state. The
290	Taxpayer's Bill of Rights compiles, in one document, brief but
291	comprehensive statements which explain, in simple, nontechnical
292	terms, the rights and obligations of the Department of Revenue
293	and taxpayers. Section 192.0105 provides additional rights
294	afforded to payors of property taxes and assessments. The rights
295	afforded taxpayers to ensure that their privacy and property are
296	safeguarded and protected during tax assessment and collection
297	are available only insofar as they are implemented in other
298	parts of the Florida Statutes or rules of the Department of
299	Revenue. The rights so guaranteed Florida taxpayers in the
300	Florida Statutes and the departmental rules are:
301	(3) The right to be represented or advised by counsel or
302	other qualified representatives at any time in administrative
303	interactions with the department, the right to procedural
304	safeguards with respect to recording of interviews during tax
305	determination or collection processes conducted by the
306	department, the right to be treated in a professional manner by
307	department personnel, and the right to have audits, inspections
308	of records, and interviews conducted at a reasonable time and
309	place except in criminal and internal investigations (see ss.
310	198.06, 199.218,201.11(1), 203.02, 206.14, 211.125(3),
311	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (13),
312	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
313	(6) The right to be informed of impending collection
314	actions which require sale or seizure of property or freezing of
315	assets, except jeopardy assessments, and the right to at least
316	30 days' notice in which to pay the liability or seek further
317	review (see ss. 198.20, 199.262,201.16, 206.075, 206.24,
318	211.125(5), 212.03(5), 212.0305(3)(j), 212.04(7), 212.14(1),
319	213.73(3), 213.731, and 220.739).
320	(11) The right to procedures for requesting cancellation,
321	release, or modification of liens filed by the department and
322	for requesting that any lien which is filed in error be so noted
323	on the lien cancellation filed by the department, in public
324	notice, and in notice to any credit agency at the taxpayer's
325	request (see ss. 198.22, 199.262,212.15(4), 213.733, and
326	220.819).
327	Section 13. Section 213.05, Florida Statutes, is amended
328	to read:
329	213.05 Department of Revenue; control and administration
330	of revenue laws.--The Department of Revenue shall have only
331	those responsibilities for ad valorem taxation specified to the
332	department in chapter 192, taxation, general provisions; chapter
333	193, assessments; chapter 194, administrative and judicial
334	review of property taxes; chapter 195, property assessment
335	administration and finance; chapter 196, exemption; chapter 197,
336	tax collections, sales, and liens; chapter 199, intangible
337	personal property taxes;and chapter 200, determination of
338	millage. The Department of Revenue shall have the responsibility
339	of regulating, controlling, and administering all revenue laws
340	and performing all duties as provided in s. 125.0104, the Local
341	Option Tourist Development Act; s. 125.0108, tourist impact tax;
342	chapter 198, estate taxes; chapter 201, excise tax on documents;
343	chapter 202, communications services tax; chapter 203, gross
344	receipts taxes; chapter 206, motor and other fuel taxes; chapter
345	211, tax on production of oil and gas and severance of solid
346	minerals; chapter 212, tax on sales, use, and other
347	transactions; chapter 220, income tax code; chapter 221,
348	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
349	fuel and special fuel; s. 370.07(3), Apalachicola Bay oyster
350	surcharge; s. 376.11, pollutant spill prevention and control; s.
351	403.718, waste tire fees; s. 403.7185, lead-acid battery fees;
352	s. 538.09, registration of secondhand dealers; s. 538.25,
353	registration of secondary metals recyclers; s. 624.4621, group
354	self-insurer's fund premium tax; s. 624.5091, retaliatory tax;
355	s. 624.475, commercial self-insurance fund premium tax; ss.
356	624.509-624.511, insurance code: administration and general
357	provisions; s. 624.515, State Fire Marshal regulatory
358	assessment; s. 627.357, medical malpractice self-insurance
359	premium tax; s. 629.5011, reciprocal insurers premium tax; and
360	s. 681.117, motor vehicle warranty enforcement.
361	Section 14. Subsections (1) and (4), paragraphs (k) and
362	(p) of subsection (7), and paragraph (a) of subsection (14) of
363	section 213.053, Florida Statutes, are amended to read:
364	213.053 Confidentiality and information sharing.--
365	(1)(a) The provisions of this section apply to s.
366	125.0104, county government; s. 125.0108, tourist impact tax;
367	chapter 175, municipal firefighters' pension trust funds;
368	chapter 185, municipal police officers' retirement trust funds;
369	chapter 198, estate taxes; chapter 199, intangible personal
370	property taxes;chapter 201, excise tax on documents; chapter
371	203, gross receipts taxes; chapter 211, tax on severance and
372	production of minerals; chapter 212, tax on sales, use, and
373	other transactions; chapter 220, income tax code; chapter 221,
374	emergency excise tax; s. 252.372, emergency management,
375	preparedness, and assistance surcharge; s. 370.07(3),
376	Apalachicola Bay oyster surcharge; chapter 376, pollutant spill
377	prevention and control; s. 403.718, waste tire fees; s.
378	403.7185, lead-acid battery fees; s. 538.09, registration of
379	secondhand dealers; s. 538.25, registration of secondary metals
380	recyclers; ss. 624.501 and 624.509-624.515, insurance code; s.
381	681.117, motor vehicle warranty enforcement; and s. 896.102,
382	reports of financial transactions in trade or business.
383	(b) The provisions of this section also apply to chapter
384	202, the Communications Services Tax Simplification Law. This
385	paragraph is subject to the Open Government Sunset Review Act of
386	1995 in accordance with s. 119.15, and shall stand repealed on
387	October 2, 2006, unless reviewed and saved from repeal through
388	reenactment by the Legislature.
389	(4) Nothing contained in this section shall prevent the
390	department from publishing statistics so classified as to
391	prevent the identification of particular accounts, reports,
392	declarations, or returns or prevent the department from
393	disclosing to the Chief Financial Officer the names and
394	addresses of those taxpayers who have claimed an exemption
395	pursuant to s. 199.185(1)(i) ora deduction pursuant to s.
396	220.63(5).
397	(7) Notwithstanding any other provision of this section,
398	the department may provide:
399	(k)1. Payment information relative to chapters 199,201,
400	212, 220, 221, and 624 to the Office of Tourism, Trade, and
401	Economic Development, or its employees or agents that are
402	identified in writing by the office to the department, in the
403	administration of the tax refund program for qualified defense
404	contractors authorized by s. 288.1045 and the tax refund program
405	for qualified target industry businesses authorized by s.
406	288.106.
407	2. Information relative to tax credits taken by a business
408	under s. 220.191 and exemptions or tax refunds received by a
409	business under s. 212.08(5)(j) to the Office of Tourism, Trade,
410	and Economic Development, or its employees or agents that are
411	identified in writing by the office to the department, in the
412	administration and evaluation of the capital investment tax
413	credit program authorized in s. 220.191 and the semiconductor,
414	defense, and space tax exemption program authorized in s.
415	212.08(5)(j).
416	(p) Information relative to ss. 199.1055, 220.1845,and
417	376.30781 to the Department of Environmental Protection in the
418	conduct of its official business.
419
420	Disclosure of information under this subsection shall be
421	pursuant to a written agreement between the executive director
422	and the agency. Such agencies, governmental or nongovernmental,
423	shall be bound by the same requirements of confidentiality as
424	the Department of Revenue. Breach of confidentiality is a
425	misdemeanor of the first degree, punishable as provided by s.
426	775.082 or s. 775.083.
427	(14)(a) Notwithstanding any other provision of this
428	section, the department shall, subject to the safeguards
429	specified in paragraph (c), disclose to the Division of
430	Corporations of the Department of State the name, address,
431	federal employer identification number, and duration of tax
432	filings with this state of all corporate or partnership entities
433	which are not on file or have a dissolved status with the
434	Division of Corporations and which have filed tax returns
435	pursuant to either chapter 199 orchapter 220.
436	Section 15. Section 213.054, Florida Statutes, is amended
437	to read:
438	213.054 Persons claiming tax exemptions or deductions;
439	annual report.--The Department of Revenue shall be responsible
440	for monitoring the utilization of tax exemptionsand tax
441	deductions authorized pursuant to chapter 81-179, Laws of
442	Florida. On or before September 1 of each year, the department
443	shall report to the Chief Financial Officer the names and
444	addresses of all persons who have claimed an exemption pursuant
445	to s. 199.185(1)(i) ora deduction pursuant to s. 220.63(5).
446	Section 16. Subsection (2) of section 213.13, Florida
447	Statutes, is amended to read:
448	213.13 Electronic remittance and distribution of funds
449	collected by clerks of the court.--
450	(2) The funds to be remitted electronically by the clerks
451	include proceeds from the taxes imposed by chapter 199,chapter
452	201,and all other fees, fines, reimbursements, court costs, or
453	other court-related funds that the clerks must remit to the
454	state pursuant to law. At a minimum, these electronic remittance
455	procedures must include:
456	(a) The prescribed reporting frequency and time period for
457	the clerks to remit such funds and the prescribed time period in
458	which the department must electronically deposit the funds
459	received to the appropriate state and local funds and accounts;
460	(b) The electronic format and type of debit remittance
461	system to be used by the clerks to remit the funds to the
462	department;
463	(c) The means of communication used to transmit the
464	required information; and
465	(d) The information that must be submitted with such
466	remittance.
467	Section 17. Section 213.27, Florida Statutes, is amended
468	to read:
469	213.27 Contracts with debt collection agencies and certain
470	vendors.--
471	(1) The Department of Revenue may, for the purpose of
472	collecting any delinquent taxes due from a taxpayer, including
473	taxes for which a bill or notice has been generated, contract
474	with any debt collection agency or attorney doing business
475	within or without this state for the collection of such
476	delinquent taxes including penalties and interest thereon. The
477	department may also share confidential information pursuant to
478	the contract necessary for the collection of delinquent taxes
479	and taxes for which a billing or notice has been generated.
480	Contracts will be made pursuant to chapter 287. The taxpayer
481	must be notified by mail by the department, its employees, or
482	its authorized representative 30 days prior to commencing any
483	litigation to recover any delinquent taxes. The taxpayer must be
484	notified by mail by the department 30 days prior to the
485	department assigning the collection of any taxes to the debt
486	collection agency.
487	(2) The department may enter into contracts with any
488	individual or business for the purpose of identifying intangible
489	personal property tax liability. Contracts may provide for the
490	identification of assets subject to the tax on intangible
491	personal property, the determination of value of such property,
492	the requirement for filing a tax return and the collection of
493	taxes due, including applicable penalties and interest thereon.
494	The department may share confidential information pursuant to
495	the contract necessary for the identification of taxable
496	intangible personal property. Contracts shall be made pursuant
497	to chapter 287. The taxpayer must be notified by mail by the
498	department 30 days prior to the department assigning
499	identification of intangible personal property to an individual
500	or business.
501	(2)(3)Any contract may provide, in the discretion of the
502	executive director of the Department of Revenue, the manner in
503	which the compensation for such services will be paid. Under
504	standards established by the department, such compensation shall
505	be added to the amount of the tax and collected as a part
506	thereof by the agency or deducted from the amount of tax,
507	penalty, and interest actually collected.
508	(3)(4)All funds collected under the terms of the
509	contract, less the fees provided in the contract, shall be
510	remitted to the department within 30 days from the date of
511	collection from a taxpayer. Forms to be used for such purpose
512	shall be prescribed by the department.
513	(4)(5)The department shall require a bond from the debt
514	collection agency or the individual or business contracted with
515	under subsection (2)not in excess of $100,000 guaranteeing
516	compliance with the terms of the contract. However, a bond of
517	$10,000 is required from a debt collection agency if the agency
518	does not actually collect and remit delinquent funds to the
519	department.
520	(5)(6)The department may, for the purpose of ascertaining
521	the amount of or collecting any taxes due from a person doing
522	mail order business in this state, contract with any auditing
523	agency doing business within or without this state for the
524	purpose of conducting an audit of such mail order business;
525	however, such audit agency may not conduct an audit on behalf of
526	the department of any person domiciled in this state, person
527	registered for sales and use tax purposes in this state, or
528	corporation filing a Florida corporate tax return, if any such
529	person or corporation objects to such audit in writing to the
530	department and the auditing agency. The department shall notify
531	the taxpayer by mail at least 30 days before the department
532	assigns the collection of such taxes.
533	(6)(7)Confidential information shared by the department
534	with debt collection or auditing agencies or individuals or
535	businesses with which the department has contracted under
536	subsection (2)is exempt from the provisions of s. 119.07(1),
537	and debt collection or auditing agencies and individuals or
538	businesses with which the department has contracted under
539	subsection (2)shall be bound by the same requirements of
540	confidentiality as the Department of Revenue. Breach of
541	confidentiality is a misdemeanor of the first degree, punishable
542	as provided by ss. 775.082 and 775.083.
543	(7)(8)(a) The executive director of the department may
544	enter into contracts with private vendors to develop and
545	implement systems to enhance tax collections where compensation
546	to the vendors is funded through increased tax collections. The
547	amount of compensation paid to a vendor shall be based on a
548	percentage of increased tax collections attributable to the
549	system after all administrative and judicial appeals are
550	exhausted, and the total amount of compensation paid to a vendor
551	shall not exceed the maximum amount stated in the contract.
552	(b) A person acting on behalf of the department under a
553	contract authorized by this subsection does not exercise any of
554	the powers of the department, except that the person is an agent
555	of the department for the purposes of developing and
556	implementing a system to enhance tax collection.
557	(c) Disclosure of information under this subsection shall
558	be pursuant to a written agreement between the executive
559	director and the private vendors. The vendors shall be bound by
560	the same requirements of confidentiality as the department.
561	Breach of confidentiality is a misdemeanor of the first degree,
562	punishable as provided in s. 775.082 or s. 775.083.
563	Section 18. Section 213.31, Florida Statutes, is amended
564	to read:
565	213.31 Corporation Tax Administration Trust Fund.--There
566	is hereby created in the State Treasury the Corporation Tax
567	Administration Trust Fund. Moneys in the fund are hereby
568	appropriated to the Department of Revenue for the administration
569	of taxes levied upon corporations, including, but not limited
570	to, those imposed under chapter 199, chapter 220,or chapter
571	221.
572	Section 19. Paragraph (c) of subsection (6) of section
573	215.555, Florida Statutes, is amended to read:
574	215.555 Florida Hurricane Catastrophe Fund.--
575	(6) REVENUE BONDS.--
576	(c) Florida Hurricane Catastrophe Fund Finance
577	Corporation.--
578	1. In addition to the findings and declarations in
579	subsection (1), the Legislature also finds and declares that:
580	a. The public benefits corporation created under this
581	paragraph will provide a mechanism necessary for the cost-
582	effective and efficient issuance of bonds. This mechanism will
583	eliminate unnecessary costs in the bond issuance process,
584	thereby increasing the amounts available to pay reimbursement
585	for losses to property sustained as a result of hurricane
586	damage.
587	b. The purpose of such bonds is to fund reimbursements
588	through the Florida Hurricane Catastrophe Fund to pay for the
589	costs of construction, reconstruction, repair, restoration, and
590	other costs associated with damage to properties of
591	policyholders of covered policies due to the occurrence of a
592	hurricane.
593	c. The efficacy of the financing mechanism will be
594	enhanced by the corporation's ownership of the assessments, by
595	the insulation of the assessments from possible bankruptcy
596	proceedings, and by covenants of the state with the
597	corporation's bondholders.
598	2.a. There is created a public benefits corporation, which
599	is an instrumentality of the state, to be known as the Florida
600	Hurricane Catastrophe Fund Finance Corporation.
601	b. The corporation shall operate under a five-member board
602	of directors consisting of the Governor or a designee, the Chief
603	Financial Officer or a designee, the Attorney General or a
604	designee, the director of the Division of Bond Finance of the
605	State Board of Administration, and the senior employee of the
606	State Board of Administration responsible for operations of the
607	Florida Hurricane Catastrophe Fund.
608	c. The corporation has all of the powers of corporations
609	under chapter 607 and under chapter 617, subject only to the
610	provisions of this subsection.
611	d. The corporation may issue bonds and engage in such
612	other financial transactions as are necessary to provide
613	sufficient funds to achieve the purposes of this section.
614	e. The corporation may invest in any of the investments
615	authorized under s. 215.47.
616	f. There shall be no liability on the part of, and no
617	cause of action shall arise against, any board members or
618	employees of the corporation for any actions taken by them in
619	the performance of their duties under this paragraph.
620	3.a. In actions under chapter 75 to validate any bonds
621	issued by the corporation, the notice required by s. 75.06 shall
622	be published only in Leon County and in two newspapers of
623	general circulation in the state, and the complaint and order of
624	the court shall be served only on the State Attorney of the
625	Second Judicial Circuit.
626	b. The state hereby covenants with holders of bonds of the
627	corporation that the state will not repeal or abrogate the power
628	of the board to direct the Office of Insurance Regulation to
629	levy the assessments and to collect the proceeds of the revenues
630	pledged to the payment of such bonds as long as any such bonds
631	remain outstanding unless adequate provision has been made for
632	the payment of such bonds pursuant to the documents authorizing
633	the issuance of such bonds.
634	4. The bonds of the corporation are not a debt of the
635	state or of any political subdivision, and neither the state nor
636	any political subdivision is liable on such bonds. The
637	corporation does not have the power to pledge the credit, the
638	revenues, or the taxing power of the state or of any political
639	subdivision. The credit, revenues, or taxing power of the state
640	or of any political subdivision shall not be deemed to be
641	pledged to the payment of any bonds of the corporation.
642	5.a. The property, revenues, and other assets of the
643	corporation; the transactions and operations of the corporation
644	and the income from such transactions and operations; and all
645	bonds issued under this paragraph and interest on such bonds are
646	exempt from taxation by the state and any political subdivision,
647	including the intangibles tax under chapter 199 andthe income
648	tax under chapter 220. This exemption does not apply to any tax
649	imposed by chapter 220 on interest, income, or profits on debt
650	obligations owned by corporations other than the Florida
651	Hurricane Catastrophe Fund Finance Corporation.
652	b. All bonds of the corporation shall be and constitute
653	legal investments without limitation for all public bodies of
654	this state; for all banks, trust companies, savings banks,
655	savings associations, savings and loan associations, and
656	investment companies; for all administrators, executors,
657	trustees, and other fiduciaries; for all insurance companies and
658	associations and other persons carrying on an insurance
659	business; and for all other persons who are now or may hereafter
660	be authorized to invest in bonds or other obligations of the
661	state and shall be and constitute eligible securities to be
662	deposited as collateral for the security of any state, county,
663	municipal, or other public funds. This sub-subparagraph shall be
664	considered as additional and supplemental authority and shall
665	not be limited without specific reference to this sub-
666	subparagraph.
667	6. The corporation and its corporate existence shall
668	continue until terminated by law; however, no such law shall
669	take effect as long as the corporation has bonds outstanding
670	unless adequate provision has been made for the payment of such
671	bonds pursuant to the documents authorizing the issuance of such
672	bonds. Upon termination of the existence of the corporation, all
673	of its rights and properties in excess of its obligations shall
674	pass to and be vested in the state.
675	Section 20. Subsection (1) and paragraph (b) of subsection
676	(3) of section 220.1845, Florida Statutes, are amended to read:
677	220.1845 Contaminated site rehabilitation tax credit.--
678	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
679	(a) A credit in the amount of 35 percent of the costs of
680	voluntary cleanup activity that is integral to site
681	rehabilitation at the following sites is available against any
682	tax due for a taxable year under this chapter:
683	1. A drycleaning-solvent-contaminated site eligible for
684	state-funded site rehabilitation under s. 376.3078(3);
685	2. A drycleaning-solvent-contaminated site at which
686	cleanup is undertaken by the real property owner pursuant to s.
687	376.3078(11), if the real property owner is not also, and has
688	never been, the owner or operator of the drycleaning facility
689	where the contamination exists; or
690	3. A brownfield site in a designated brownfield area under
691	s. 376.80.
692	(b) A tax credit applicant, or multiple tax credit
693	applicants working jointly to clean up a single site, may not be
694	granted more than $250,000 per year in tax credits for each site
695	voluntarily rehabilitated. Multiple tax credit applicants shall
696	be granted tax credits in the same proportion as their
697	contribution to payment of cleanup costs. Subject to the same
698	conditions and limitations as provided in this section, a
699	municipality, county, or other tax credit applicant which
700	voluntarily rehabilitates a site may receive not more than
701	$250,000 per year in tax credits which it can subsequently
702	transfer subject to the provisions in paragraph (g)(h).
703	(c) If the credit granted under this section is not fully
704	used in any one year because of insufficient tax liability on
705	the part of the corporation, the unused amount may be carried
706	forward for a period not to exceed 5 years. The carryover credit
707	may be used in a subsequent year when the tax imposed by this
708	chapter for that year exceeds the credit for which the
709	corporation is eligible in that year under this section after
710	applying the other credits and unused carryovers in the order
711	provided by s. 220.02(8). Five years after the date a credit is
712	granted under this section, such credit expires and may not be
713	used. However, if during the 5-year period the credit is
714	transferred, in whole or in part, pursuant to paragraph (h),
715	each transferee has 5 years after the date of transfer to use
716	its credit.
717	(d) A taxpayer that files a consolidated return in this
718	state as a member of an affiliated group under s. 220.131(1) may
719	be allowed the credit on a consolidated return basis up to the
720	amount of tax imposed upon the consolidated group.
721	(e) A taxpayer that receives credit under s. 199.1055 is
722	ineligible to receive credit under this section in a given tax
723	year.
724	(e)(f)A tax credit applicant that receives state-funded
725	site rehabilitation under s. 376.3078(3) for rehabilitation of a
726	drycleaning-solvent-contaminated site is ineligible to receive
727	credit under this section for costs incurred by the tax credit
728	applicant in conjunction with the rehabilitation of that site
729	during the same time period that state-administered site
730	rehabilitation was underway.
731	(f)(g)The total amount of the tax credits which may be
732	granted under this section and s. 199.1055is $2 million
733	annually.
734	(g)(h)1. Tax credits that may be available under this
735	section to an entity eligible under s. 376.30781 may be
736	transferred after a merger or acquisition to the surviving or
737	acquiring entity and used in the same manner and with the same
738	limitations.
739	2. The entity or its surviving or acquiring entity as
740	described in subparagraph 1., may transfer any unused credit in
741	whole or in units of no less than 25 percent of the remaining
742	credit. The entity acquiring such credit may use it in the same
743	manner and with the same limitation as described in this
744	section. Such transferred credits may not be transferred again
745	although they may succeed to a surviving or acquiring entity
746	subject to the same conditions and limitations as described in
747	this section.
748	3. In the event the credit provided for under this section
749	is reduced either as a result of a determination by the
750	Department of Environmental Protection or an examination or
751	audit by the Department of Revenue, such tax deficiency shall be
752	recovered from the first entity, or the surviving or acquiring
753	entity, to have claimed such credit up to the amount of credit
754	taken. Any subsequent deficiencies shall be assessed against any
755	entity acquiring and claiming such credit, or in the case of
756	multiple succeeding entities in the order of credit succession.
757	(h)(i)In order to encourage completion of site
758	rehabilitation at contaminated sites being voluntarily cleaned
759	up and eligible for a tax credit under this section, the tax
760	credit applicant may claim an additional 10 percent of the total
761	cleanup costs, not to exceed $50,000, in the final year of
762	cleanup as evidenced by the Department of Environmental
763	Protection issuing a "No Further Action" order for that site.
764	(3) ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
765	FORFEITURE.--
766	(b) In addition to its existing audit and investigation
767	authority relating to chapter 199 andthis chapter, the
768	Department of Revenue may perform any additional financial and
769	technical audits and investigations, including examining the
770	accounts, books, or records of the tax credit applicant, which
771	are necessary to verify the site rehabilitation costs included
772	in a tax credit return and to ensure compliance with this
773	section. The Department of Environmental Protection shall
774	provide technical assistance, when requested by the Department
775	of Revenue, on any technical audits performed pursuant to this
776	section.
777	Section 21. Paragraph (b) of subsection (2) of section
778	288.039, Florida Statutes, is amended to read:
779	288.039 Employing and Training our Youths (ENTRY).--
780	(2) TAX REFUND; ELIGIBLE AMOUNTS.--
781	(b) After entering into an employment/tax refund agreement
782	under subsection (3), an eligible business may receive refunds
783	for the following taxes or fees due and paid by that business:
784	1. Taxes on sales, use, and other transactions under
785	chapter 212.
786	2. Corporate income taxes under chapter 220.
787	3. Intangible personal property taxes under chapter 199.
788	3.4.Emergency excise taxes under chapter 221.
789	4.5.Excise taxes on documents under chapter 201.
790	5.6.Ad valorem taxes paid, as defined in s. 220.03(1).
791	6.7.Insurance premium taxes under s. 624.509.
792	7.8.Occupational license fees under chapter 205.
793
794	However, an eligible business may not receive a refund under
795	this section for any amount of credit, refund, or exemption
796	granted to that business for any of such taxes or fees. If a
797	refund for such taxes or fees is provided by the office, which
798	taxes or fees are subsequently adjusted by the application of
799	any credit, refund, or exemption granted to the eligible
800	business other than as provided in this section, the business
801	shall reimburse the office for the amount of that credit,
802	refund, or exemption. An eligible business shall notify and
803	tender payment to the office within 20 days after receiving any
804	credit, refund, or exemption other than the one provided in this
805	section.
806	Section 22. Paragraph (f) of subsection (2) and paragraphs
807	(b), (c), and (d) of subsection (3) of section 288.1045, Florida
808	Statutes, are amended to read:
809	288.1045 Qualified defense contractor tax refund
810	program.--
811	(2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.--
812	(f) After entering into a tax refund agreement pursuant to
813	subsection (4), a qualified applicant may receive refunds from
814	the Economic Development Trust Fund for the following taxes due
815	and paid by the qualified applicant beginning with the
816	applicant's first taxable year that begins after entering into
817	the agreement:
818	1. Taxes on sales, use, and other transactions paid
819	pursuant to chapter 212.
820	2. Corporate income taxes paid pursuant to chapter 220.
821	3. Intangible personal property taxes paid pursuant to
822	chapter 199.
823	3.4.Emergency excise taxes paid pursuant to chapter 221.
824	4.5.Excise taxes paid on documents pursuant to chapter
825	201.
826	5.6.Ad valorem taxes paid, as defined in s. 220.03(1)(a)
827	on June 1, 1996.
828
829	However, a qualified applicant may not receive a tax refund
830	pursuant to this section for any amount of credit, refund, or
831	exemption granted such contractor for any of such taxes. If a
832	refund for such taxes is provided by the office, which taxes are
833	subsequently adjusted by the application of any credit, refund,
834	or exemption granted to the qualified applicant other than that
835	provided in this section, the qualified applicant shall
836	reimburse the Economic Development Trust Fund for the amount of
837	such credit, refund, or exemption. A qualified applicant must
838	notify and tender payment to the office within 20 days after
839	receiving a credit, refund, or exemption, other than that
840	provided in this section.
841	(3) APPLICATION PROCESS; REQUIREMENTS; AGENCY
842	DETERMINATION.--
843	(b) Applications for certification based on the
844	consolidation of a Department of Defense contract or a new
845	Department of Defense contract must be submitted to the office
846	as prescribed by the office and must include, but are not
847	limited to, the following information:
848	1. The applicant's federal employer identification number,
849	the applicant's Florida sales tax registration number, and a
850	notarized signature of an officer of the applicant.
851	2. The permanent location of the manufacturing,
852	assembling, fabricating, research, development, or design
853	facility in this state at which the project is or is to be
854	located.
855	3. The Department of Defense contract numbers of the
856	contract to be consolidated, the new Department of Defense
857	contract number, or the "RFP" number of a proposed Department of
858	Defense contract.
859	4. The date the contract was executed or is expected to be
860	executed, and the date the contract is due to expire or is
861	expected to expire.
862	5. The commencement date for project operations under the
863	contract in this state.
864	6. The number of net new full-time equivalent Florida jobs
865	included in the project as of December 31 of each year and the
866	average wage of such jobs.
867	7. The total number of full-time equivalent employees
868	employed by the applicant in this state.
869	8. The percentage of the applicant's gross receipts
870	derived from Department of Defense contracts during the 5
871	taxable years immediately preceding the date the application is
872	submitted.
873	9. The amount of:
874	a. Taxes on sales, use, and other transactions paid
875	pursuant to chapter 212;
876	b. Corporate income taxes paid pursuant to chapter 220;
877	c. Intangible personal property taxes paid pursuant to
878	chapter 199;
879	c.d.Emergency excise taxes paid pursuant to chapter 221;
880	d.e.Excise taxes paid on documents pursuant to chapter
881	201; and
882	e.f.Ad valorem taxes paid
883
884	during the 5 fiscal years immediately preceding the date of the
885	application, and the projected amounts of such taxes to be due
886	in the 3 fiscal years immediately following the date of the
887	application.
888	10. The estimated amount of tax refunds to be claimed for
889	each fiscal year.
890	11. A brief statement concerning the applicant's need for
891	tax refunds, and the proposed uses of such refunds by the
892	applicant.
893	12. A resolution adopted by the county commissioners of
894	the county in which the project will be located, which
895	recommends the applicant be approved as a qualified applicant,
896	and which indicates that the necessary commitments of local
897	financial support for the applicant exist. Prior to the adoption
898	of the resolution, the county commission may review the proposed
899	public or private sources of such support and determine whether
900	the proposed sources of local financial support can be provided
901	or, for any applicant whose project is located in a county
902	designated by the Rural Economic Development Initiative, a
903	resolution adopted by the county commissioners of such county
904	requesting that the applicant's project be exempt from the local
905	financial support requirement.
906	13. Any additional information requested by the office.
907	(c) Applications for certification based on the conversion
908	of defense production jobs to nondefense production jobs must be
909	submitted to the office as prescribed by the office and must
910	include, but are not limited to, the following information:
911	1. The applicant's federal employer identification number,
912	the applicant's Florida sales tax registration number, and a
913	notarized signature of an officer of the applicant.
914	2. The permanent location of the manufacturing,
915	assembling, fabricating, research, development, or design
916	facility in this state at which the project is or is to be
917	located.
918	3. The Department of Defense contract numbers of the
919	contract under which the defense production jobs will be
920	converted to nondefense production jobs.
921	4. The date the contract was executed, and the date the
922	contract is due to expire or is expected to expire, or was
923	canceled.
924	5. The commencement date for the nondefense production
925	operations in this state.
926	6. The number of net new full-time equivalent Florida jobs
927	included in the nondefense production project as of December 31
928	of each year and the average wage of such jobs.
929	7. The total number of full-time equivalent employees
930	employed by the applicant in this state.
931	8. The percentage of the applicant's gross receipts
932	derived from Department of Defense contracts during the 5
933	taxable years immediately preceding the date the application is
934	submitted.
935	9. The amount of:
936	a. Taxes on sales, use, and other transactions paid
937	pursuant to chapter 212;
938	b. Corporate income taxes paid pursuant to chapter 220;
939	c. Intangible personal property taxes paid pursuant to
940	chapter 199;
941	c.d.Emergency excise taxes paid pursuant to chapter 221;
942	d.e.Excise taxes paid on documents pursuant to chapter
943	201; and
944	e.f.Ad valorem taxes paid
945
946	during the 5 fiscal years immediately preceding the date of the
947	application, and the projected amounts of such taxes to be due
948	in the 3 fiscal years immediately following the date of the
949	application.
950	10. The estimated amount of tax refunds to be claimed for
951	each fiscal year.
952	11. A brief statement concerning the applicant's need for
953	tax refunds, and the proposed uses of such refunds by the
954	applicant.
955	12. A resolution adopted by the county commissioners of
956	the county in which the project will be located, which
957	recommends the applicant be approved as a qualified applicant,
958	and which indicates that the necessary commitments of local
959	financial support for the applicant exist. Prior to the adoption
960	of the resolution, the county commission may review the proposed
961	public or private sources of such support and determine whether
962	the proposed sources of local financial support can be provided
963	or, for any applicant whose project is located in a county
964	designated by the Rural Economic Development Initiative, a
965	resolution adopted by the county commissioners of such county
966	requesting that the applicant's project be exempt from the local
967	financial support requirement.
968	13. Any additional information requested by the office.
969	(d) Applications for certification based on a contract for
970	reuse of a defense-related facility must be submitted to the
971	office as prescribed by the office and must include, but are not
972	limited to, the following information:
973	1. The applicant's Florida sales tax registration number
974	and a notarized signature of an officer of the applicant.
975	2. The permanent location of the manufacturing,
976	assembling, fabricating, research, development, or design
977	facility in this state at which the project is or is to be
978	located.
979	3. The business entity holding a valid Department of
980	Defense contract or branch of the Armed Forces of the United
981	States that previously occupied the facility, and the date such
982	entity last occupied the facility.
983	4. A copy of the contract to reuse the facility, or such
984	alternative proof as may be prescribed by the office that the
985	applicant is seeking to contract for the reuse of such facility.
986	5. The date the contract to reuse the facility was
987	executed or is expected to be executed, and the date the
988	contract is due to expire or is expected to expire.
989	6. The commencement date for project operations under the
990	contract in this state.
991	7. The number of net new full-time equivalent Florida jobs
992	included in the project as of December 31 of each year and the
993	average wage of such jobs.
994	8. The total number of full-time equivalent employees
995	employed by the applicant in this state.
996	9. The amount of:
997	a. Taxes on sales, use, and other transactions paid
998	pursuant to chapter 212.
999	b. Corporate income taxes paid pursuant to chapter 220.
1000	c. Intangible personal property taxes paid pursuant to
1001	chapter 199.
1002	c.d.Emergency excise taxes paid pursuant to chapter 221.
1003	d.e.Excise taxes paid on documents pursuant to chapter
1004	201.
1005	e.f.Ad valorem taxes paid during the 5 fiscal years
1006	immediately preceding the date of the application, and the
1007	projected amounts of such taxes to be due in the 3 fiscal years
1008	immediately following the date of the application.
1009	10. The estimated amount of tax refunds to be claimed for
1010	each fiscal year.
1011	11. A brief statement concerning the applicant's need for
1012	tax refunds, and the proposed uses of such refunds by the
1013	applicant.
1014	12. A resolution adopted by the county commissioners of
1015	the county in which the project will be located, which
1016	recommends the applicant be approved as a qualified applicant,
1017	and which indicates that the necessary commitments of local
1018	financial support for the applicant exist. Prior to the adoption
1019	of the resolution, the county commission may review the proposed
1020	public or private sources of such support and determine whether
1021	the proposed sources of local financial support can be provided
1022	or, for any applicant whose project is located in a county
1023	designated by the Rural Economic Development Initiative, a
1024	resolution adopted by the county commissioners of such county
1025	requesting that the applicant's project be exempt from the local
1026	financial support requirement.
1027	13. Any additional information requested by the office.
1028	Section 23. Paragraph (c) of subsection (2) of section
1029	288.106, Florida Statutes, is amended to read:
1030	288.106 Tax refund program for qualified target industry
1031	businesses.--
1032	(2) TAX REFUND; ELIGIBLE AMOUNTS.--
1033	(c) After entering into a tax refund agreement under
1034	subsection (4), a qualified target industry business may:
1035	1. Receive refunds from the account for the following
1036	taxes due and paid by that business beginning with the first
1037	taxable year of the business which begins after entering into
1038	the agreement:
1039	a. Corporate income taxes under chapter 220.
1040	b. Insurance premium tax under s. 624.509.
1041	2. Receive refunds from the account for the following
1042	taxes due and paid by that business after entering into the
1043	agreement:
1044	a. Taxes on sales, use, and other transactions under
1045	chapter 212.
1046	b. Intangible personal property taxes under chapter 199.
1047	b.c.Emergency excise taxes under chapter 221.
1048	c.d.Excise taxes on documents under chapter 201.
1049	d.e.Ad valorem taxes paid, as defined in s. 220.03(1).
1050	Section 24. Paragraph (a) of subsection (2) and
1051	subsections (3) and (12) of section 376.30781, Florida Statutes,
1052	are amended to read:
1053	376.30781 Partial tax credits for rehabilitation of
1054	drycleaning-solvent-contaminated sites and brownfield sites in
1055	designated brownfield areas; application process; rulemaking
1056	authority; revocation authority.--
1057	(2)(a) A credit in the amount of 35 percent of the costs
1058	of voluntary cleanup activity that is integral to site
1059	rehabilitation at the following sites is allowed pursuant to s.
1060	ss. 199.1055 and220.1845:
1061	1. A drycleaning-solvent-contaminated site eligible for
1062	state-funded site rehabilitation under s. 376.3078(3);
1063	2. A drycleaning-solvent-contaminated site at which
1064	cleanup is undertaken by the real property owner pursuant to s.
1065	376.3078(11), if the real property owner is not also, and has
1066	never been, the owner or operator of the drycleaning facility
1067	where the contamination exists; or
1068	3. A brownfield site in a designated brownfield area under
1069	s. 376.80.
1070	(3) The Department of Environmental Protection shall be
1071	responsible for allocating the tax credits provided for in s.
1072	ss. 199.1055 and220.1845, not to exceed a total of $2 million
1073	in tax credits annually.
1074	(12) A tax credit applicant who receives state-funded site
1075	rehabilitation under s. 376.3078(3) for rehabilitation of a
1076	drycleaning-solvent-contaminated site is ineligible to receive a
1077	tax credit under s. 199.1055 ors. 220.1845 for costs incurred
1078	by the tax credit applicant in conjunction with the
1079	rehabilitation of that site during the same time period that
1080	state-administered site rehabilitation was underway.
1081	Section 25. Subsection (13) of section 493.6102, Florida
1082	Statutes, is amended to read:
1083	493.6102 Inapplicability of this chapter.--This chapter
1084	shall not apply to:
1085	(13) Any individual employed as a security officer by a
1086	church or ecclesiastical or denominational organization having
1087	an established physical place of worship in this state at which
1088	nonprofit religious services and activities are regularly
1089	conducted or by a church cemetery religious institution as
1090	defined in s. 199.183(2)(a) to provide security on the
1091	institution property of the organization or cemetery, and who
1092	does not carry a firearm in the course of her or his duties.
1093	Section 26. Paragraph (a) of subsection (3) of section
1094	516.031, Florida Statutes, is amended to read:
1095	516.031 Finance charge; maximum rates.--
1096	(3) OTHER CHARGES.--
1097	(a) In addition to the interest, delinquency, and
1098	insurance charges herein provided for, no further or other
1099	charges or amount whatsoever for any examination, service,
1100	commission, or other thing or otherwise shall be directly or
1101	indirectly charged, contracted for, or received as a condition
1102	to the grant of a loan, except:
1103	1. An amount not to exceed $10 to reimburse a portion of
1104	the costs for investigating the character and credit of the
1105	person applying for the loan;
1106	2. An annual fee of $25 on the anniversary date of each
1107	line-of-credit account;
1108	3. Charges paid for brokerage fee on a loan or line of
1109	credit of more than $10,000, title insurance, and the appraisal
1110	of real property offered as security when paid to a third party
1111	and supported by an actual expenditure;
1112	4. Intangible personal property tax on the loan note or
1113	obligation when secured by a lien on real property;
1114	4.5.The documentary excise tax and lawful fees, if any,
1115	actually and necessarily paid out by the licensee to any public
1116	officer for filing, recording, or releasing in any public office
1117	any instrument securing the loan, which fees may be collected
1118	when the loan is made or at any time thereafter;
1119	5.6.The premium payable for any insurance in lieu of
1120	perfecting any security interest otherwise required by the
1121	licensee in connection with the loan, if the premium does not
1122	exceed the fees which would otherwise be payable, which premium
1123	may be collected when the loan is made or at any time
1124	thereafter;
1125	6.7.Actual and reasonable attorney's fees and court costs
1126	as determined by the court in which suit is filed;
1127	7.8.Actual and commercially reasonable expenses of
1128	repossession, storing, repairing and placing in condition for
1129	sale, and selling of any property pledged as security; or
1130	8.9.A delinquency charge not to exceed $10 for each
1131	payment in default for a period of not less than 10 days, if the
1132	charge is agreed upon, in writing, between the parties before
1133	imposing the charge.
1134
1135	Any charges, including interest, in excess of the combined total
1136	of all charges authorized and permitted by this chapter
1137	constitute a violation of chapter 687 governing interest and
1138	usury, and the penalties of that chapter apply. In the event of
1139	a bona fide error, the licensee shall refund or credit the
1140	borrower with the amount of the overcharge immediately but
1141	within 20 days from the discovery of such error.
1142	Section 27. Paragraph (m) of subsection (5) of section
1143	627.311, Florida Statutes, is amended to read:
1144	627.311 Joint underwriters and joint reinsurers; public
1145	records and public meetings exemptions.--
1146	(5)
1147	(m) Each joint underwriting plan or association created
1148	under this section is not a state agency, board, or commission.
1149	However, for the purposes of s. 199.183(1) only,the joint
1150	underwriting plan is a political subdivision of the state andis
1151	exempt from the corporate income tax.
1152	Section 28. Paragraph (j) of subsection (6) of section
1153	627.351, Florida Statutes, is amended to read:
1154	627.351 Insurance risk apportionment plans.--
1155	(6) CITIZENS PROPERTY INSURANCE CORPORATION.--
1156	(j) For the purposes of s. 199.183(1), The corporation
1157	shall be considered a political subdivision of the state and
1158	shall be exempt from the corporate income tax. The premiums,
1159	assessments, investment income, and other revenue of the
1160	corporation are funds received for providing property insurance
1161	coverage as required by this subsection, paying claims for
1162	Florida citizens insured by the corporation, securing and
1163	repaying debt obligations issued by the corporation, and
1164	conducting all other activities of the corporation, and shall
1165	not be considered taxes, fees, licenses, or charges for services
1166	imposed by the Legislature on individuals, businesses, or
1167	agencies outside state government. Bonds and other debt
1168	obligations issued by or on behalf of the corporation are not to
1169	be considered "state bonds" within the meaning of s. 215.58(8).
1170	The corporation is not subject to the procurement provisions of
1171	chapter 287, and policies and decisions of the corporation
1172	relating to incurring debt, levying of assessments,and the
1173	sale, issuance, continuation, terms and claims under corporation
1174	policies, and all services relating thereto, are not subject to
1175	the provisions of chapter 120. The corporation is not required
1176	to obtain or to hold a certificate of authority issued by the
1177	office, nor is it required to participate as a member insurer of
1178	the Florida Insurance Guaranty Association. However, the
1179	corporation is required to pay, in the same manner as an
1180	authorized insurer, assessments pledged by the Florida Insurance
1181	Guaranty Association to secure bonds issued or other
1182	indebtedness incurred to pay covered claims arising from insurer
1183	insolvencies caused by, or proximately related to, hurricane
1184	losses. It is the intent of the Legislature that the tax
1185	exemptions provided in this paragraph will augment the financial
1186	resources of the corporation to better enable the corporation to
1187	fulfill its public purposes. Any bonds issued by the
1188	corporation, their transfer, and the income therefrom, including
1189	any profit made on the sale thereof, shall at all times be free
1190	from taxation of every kind by the state and any political
1191	subdivision or local unit or other instrumentality thereof;
1192	however, this exemption does not apply to any tax imposed by
1193	chapter 220 on interest, income, or profits on debt obligations
1194	owned by corporations other than the corporation.
1195	Section 29. Paragraph (b) of subsection (6) of section
1196	650.05, Florida Statutes, is amended to read:
1197	650.05 Plans for coverage of employees of political
1198	subdivisions.--
1199	(6)
1200	(b) The grants-in-aid and other revenue referred to in
1201	paragraph (a) specifically include, but are not limited to,
1202	minimum foundation program grants to public school districts and
1203	community colleges; gasoline, motor fuel, intangible,cigarette,
1204	racing, and insurance premium taxes distributed to political
1205	subdivisions; and amounts specifically appropriated as grants-
1206	in-aid for mental health, mental retardation, and mosquito
1207	control programs.
1208	Section 30. Subsection (1) of section 655.071, Florida
1209	Statutes, is amended to read:
1210	655.071 International banking facilities; definitions;
1211	notice before establishment.--
1212	(1) "International banking facility" means a set of asset
1213	and liability accounts segregated on the books and records of a
1214	banking organization, as that term is defined in s. 201.23
1215	199.023, that includes only international banking facility
1216	deposits, borrowings, and extensions of credit, as those terms
1217	shall be defined by the commission pursuant to subsection (2).
1218	Section 31. Subsections (5) and (6) of section 733.702,
1219	Florida Statutes, are amended to read:
1220	733.702 Limitations on presentation of claims.--
1221	(5) The Department of Revenue may file a claim against the
1222	estate of a decedent for taxes due under chapter 199 after the
1223	expiration of the time for filing claims provided in subsection
1224	(1), if the department files its claim within 30 days after the
1225	service of the inventory. Upon filing of the estate tax return
1226	with the department as provided in s. 198.13, or to the extent
1227	the inventory or estate tax return is amended or supplemented,
1228	the department has the right to file a claim or to amend its
1229	previously filed claim within 30 days after service of the
1230	estate tax return, or an amended or supplemented inventory or
1231	filing of an amended or supplemental estate tax return, as to
1232	the additional information disclosed.
1233	(5)(6)Nothing in this section shall extend the
1234	limitations period set forth in s. 733.710.
1235	Section 32. Paragraph (a) of subsection (1) of section
1236	766.105, Florida Statutes, is amended to read:
1237	766.105 Florida Patient's Compensation Fund.--
1238	(1) DEFINITIONS.--The following definitions apply in the
1239	interpretation and enforcement of this section:
1240	(a) The term "fund" means the Florida Patient's
1241	Compensation Fund. The fund is not a state agency, board, or
1242	commission. However, for the purposes of s. 199.183(1) only, the
1243	fund shall be considered a political subdivision of this state.
1244	Section 33. Sections 199.012, 199.023, 199.032, 199.033,
1245	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
1246	199.133, 199.135, 199.143, 199.145, 199.155, 199.175, 199.183,
1247	199.185, 199.202, 199.212, 199.218, 199.232, 199.262, 199.272,
1248	199.282, 199.292, and 199.303, Florida Statutes, are repealed.
1249	Section 34. This act shall take effect July 1, 2004.