| 1 | Stargel offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 98 and 99, insert: |
| 5 | Section 2. Reimbursement for sales taxes paid on mobile |
| 6 | homes purchased to replace mobile homes damaged by a named |
| 7 | tropical system.-- |
| 8 | (1) If a mobile home is purchased to replace a mobile home |
| 9 | that experienced major damage from a named tropical system and |
| 10 | the damaged mobile home was the permanent residence of a |
| 11 | permanent resident of this state, an amount equal to the state |
| 12 | sales tax paid on the purchase of the replacement mobile home |
| 13 | shall be reimbursed in the following manner: |
| 14 | (a) An application must be filed on or before May 1, 2005, |
| 15 | by the owner with the property appraiser in the county in which |
| 16 | the damaged mobile home was located. Failure to file such |
| 17 | application on or before May 1, 2005, constitutes a waiver of |
| 18 | any claim for reimbursement under this section. The application |
| 19 | must be filed in the manner and form prescribed by the property |
| 20 | appraiser. |
| 21 | (b) The application, attested to under oath, must identify |
| 22 | the mobile home that experienced major damage from a named |
| 23 | tropical system and the date the damage occurred. Documentation |
| 24 | of major damage and a copy of the invoice for the replacement |
| 25 | mobile home must accompany the application. Such documentation |
| 26 | may include, but is not limited to, insurance information or |
| 27 | information from the Federal Emergency Management Agency or the |
| 28 | American Red Cross attesting to the major damage of the mobile |
| 29 | home. |
| 30 | (c) Upon receipt of the application, the property |
| 31 | appraiser shall investigate the statements contained in the |
| 32 | application to determine whether the applicant is entitled to |
| 33 | reimbursement under this section. If the property appraiser |
| 34 | determines that the applicant is entitled to reimbursement, the |
| 35 | property appraiser shall calculate the reimbursement amount. The |
| 36 | reimbursement shall be an amount equal to the state sales tax |
| 37 | paid on the purchase price of the replacement mobile home, as |
| 38 | determined by the tax tables of the Department of Revenue, which |
| 39 | amount may not exceed $1,500. |
| 40 | (d) The property appraiser shall compile a list of mobile |
| 41 | home owners entitled to reimbursement. The list shall be |
| 42 | submitted to the Department of Revenue by June 1, 2005, through |
| 43 | an electronic, web-based application provided by the department. |
| 44 | (e) Upon receipt of the reimbursement lists from the |
| 45 | property appraisers, the Department of Revenue shall disburse |
| 46 | reimbursement checks from its Administrative Trust Fund in the |
| 47 | amounts and to the persons indicated in the reimbursement lists |
| 48 | received from the property appraisers. Before disbursing any |
| 49 | reimbursement checks, the Department of Revenue shall determine |
| 50 | the total of all reimbursement requests submitted by the |
| 51 | property appraisers. If the total amount of reimbursement |
| 52 | requested exceeds the amount appropriated for that purpose, the |
| 53 | Department of Revenue shall reduce all reimbursement checks by a |
| 54 | percentage sufficient to reduce total reimbursement payments to |
| 55 | an amount equal to the appropriation. |
| 56 | (f) As used in this section, the term: |
| 57 | 1. "Major damage" means that a mobile home is more than |
| 58 | 50-percent destroyed or that a mobile home cannot be inhabited |
| 59 | and cannot be repaired for less than the amount of its value |
| 60 | before being damaged by the named tropical system. |
| 61 | 2. "Permanent residence" and "permanent resident" have the |
| 62 | same meanings as provided in s. 196.012, Florida Statutes. |
| 63 | (2) Any person who claims reimbursement under section 1 is |
| 64 | not eligible for the reimbursement provided by this section. |
| 65 | (3) Any person who knowingly and willfully gives false |
| 66 | information for the purpose of claiming reimbursement under this |
| 67 | section commits a misdemeanor of the first degree, punishable as |
| 68 | provided in s. 775.082, Florida Statutes, or by a fine not |
| 69 | exceeding $5,000, or both. |
| 70 |
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| 71 | ================ T I T L E A M E N D M E N T ============= |
| 72 | Remove line(s) 25 and insert: |
| 73 | information; providing for reimbursement of the state sales tax |
| 74 | paid on the purchase of a mobile home to replace a mobile home |
| 75 | that experienced major damage from a named tropical system; |
| 76 | requiring that application for such reimbursement be made with |
| 77 | the property appraiser; providing application requirements; |
| 78 | requiring that the property owner provide documentation of |
| 79 | damage to the mobile home; requiring each property appraiser to |
| 80 | determine an applicant's entitlement to reimbursement and the |
| 81 | reimbursement amount; limiting the reimbursement amount; |
| 82 | requiring property appraisers to submit reimbursement lists to |
| 83 | the Department of Revenue by a specified date; requiring the |
| 84 | Department of Revenue to calculate reimbursements in conformance |
| 85 | with the amount appropriated and disburse reimbursement checks |
| 86 | accordingly; providing definitions; providing a limitation on |
| 87 | claiming reimbursement; providing a penalty for giving false |
| 88 | information for certain purposes; requiring the department to |
| 89 | forward |