HB 0383

1	A bill to be entitled
2	An act relating to intangible personal property taxes;
3	amending ss. 28.35, 72.011, 192.0105, 192.032, 192.042,
4	192.091, 193.114, 196.015, 196.199, 196.1993, 201.23,
5	212.02, 213.015, 213.05, 213.053, 213.054, 213.13, 213.27,
6	215.555, 220.1845, 288.039, 288.1045, 288.106, 288.1067,
7	341.840, 376.30781, 493.6102, 516.031, 627.311, 627.351,
8	650.05, 655.071, 733.702, and 766.105, F.S., to conform
9	provisions to the repeal of intangible personal property
10	taxes; repealing ss. 199.012, 199.023, 199.032, 199.033,
11	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055,
12	199.106, 199.133, 199.135, 199.143, 199.145, 199.155,
13	199.175, 199.183, 199.185, 199.1851, 199.202, 199.212,
14	199.218, 199.232, 199.262, 199.272, 199.282, 199.292, and
15	199.303, F.S., relating to intangible personal property
16	taxes; providing an effective date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1.  Paragraph (c) of subsection (1) of section
21	28.35, Florida Statutes, is amended to read:
22	28.35  Florida Clerks of Court Operations Corporation.--
23	(1)
24	(c)  For the purposes of s. 199.183(1), The corporation
25	shall be considered a political subdivision of the state and
26	shall be exempt from the corporate income tax. The corporation
27	is not subject to the procurement provisions of chapter 287 and
28	policies and decisions of the corporation relating to incurring
29	debt, levying assessments, and the sale, issuance, continuation,
30	terms, and claims under corporation policies, and all services
31	relating thereto, are not subject to the provisions of chapter
32	120.
33	Section 2.  Paragraph (a) of subsection (1) of section
34	72.011, Florida Statutes, is amended to read:
35	72.011  Jurisdiction of circuit courts in specific tax
36	matters; administrative hearings and appeals; time for
37	commencing action; parties; deposits.--
38	(1)(a)  A taxpayer may contest the legality of any
39	assessment or denial of refund of tax, fee, surcharge, permit,
40	interest, or penalty provided for under s. 125.0104, s.
41	125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
42	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
43	chapter 212, chapter 213, chapter 220, chapter 221, s.
44	370.07(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
45	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
46	chapter 563, chapter 564, chapter 565, chapter 624, or s.
47	681.117 by filing an action in circuit court; or, alternatively,
48	the taxpayer may file a petition under the applicable provisions
49	of chapter 120. However, once an action has been initiated under
50	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
51	120.80(14)(b), no action relating to the same subject matter may
52	be filed by the taxpayer in circuit court, and judicial review
53	shall be exclusively limited to appellate review pursuant to s.
54	120.68; and once an action has been initiated in circuit court,
55	no action may be brought under chapter 120.
56	Section 3.  Paragraph (a) of subsection (4) of section
57	192.0105, Florida Statutes, is amended to read:
58	192.0105  Taxpayer rights.--There is created a Florida
59	Taxpayer's Bill of Rights for property taxes and assessments to
60	guarantee that the rights, privacy, and property of the
61	taxpayers of this state are adequately safeguarded and protected
62	during tax levy, assessment, collection, and enforcement
63	processes administered under the revenue laws of this state. The
64	Taxpayer's Bill of Rights compiles, in one document, brief but
65	comprehensive statements that summarize the rights and
66	obligations of the property appraisers, tax collectors, clerks
67	of the court, local governing boards, the Department of Revenue,
68	and taxpayers. Additional rights afforded to payors of taxes and
69	assessments imposed under the revenue laws of this state are
70	provided in s. 213.015. The rights afforded taxpayers to assure
71	that their privacy and property are safeguarded and protected
72	during tax levy, assessment, and collection are available only
73	insofar as they are implemented in other parts of the Florida
74	Statutes or rules of the Department of Revenue. The rights so
75	guaranteed to state taxpayers in the Florida Statutes and the
76	departmental rules include:
77	(4)  THE RIGHT TO CONFIDENTIALITY.--
78	(a)  The right to have information kept confidential,
79	including federal tax information, ad valorem tax returns,
80	social security numbers, all financial records produced by the
81	taxpayer, Form DR-219 returns for documentary stamp tax
82	information, and sworn statements of gross income, copies of
83	federal income tax returns for the prior year, wage and earnings
84	statements (W-2 forms), and other documents (see ss. 192.105,
85	193.074, 193.114(5)(6), 195.027(3) and (6), and 196.101(4)(c)).
86	Section 4.  Subsections (5), (6), and (7) of section
87	192.032, Florida Statutes, are amended to read:
88	192.032  Situs of property for assessment purposes.--All
89	property shall be assessed according to its situs as follows:
90	(5)  Intangible personal property, according to the rules
91	laid down in chapter 199.
92	(5)(6)(a)  Notwithstanding the provisions of subsection
93	(2), personal property used as a marine cargo container in the
94	conduct of foreign or interstate commerce shall not be deemed to
95	have acquired a taxable situs within a county when the property
96	is temporarily halted or stored within the state for a period
97	not exceeding 180 days.
98	(b)  "Marine cargo container" means a nondisposable
99	receptacle which is of a permanent character, strong enough to
100	be suitable for repeated use; which is specifically designed to
101	facilitate the carriage of goods by one or more modes of
102	transport, one of which shall be by ocean vessel, without
103	intermediate reloading; and which is fitted with devices
104	permitting its ready handling, particularly in the transfer from
105	one transport mode to another. The term "marine cargo container"
106	includes a container when carried on a chassis but does not
107	include a vehicle or packaging.
108	(6)(7)  Notwithstanding any other provision of this
109	section, tangible personal property used in traveling shows such
110	as carnivals, ice shows, or circuses shall be deemed to be
111	physically present or habitually located or typically present
112	only to the extent the value of such property is multiplied by a
113	fraction, the numerator of which is the number of days such
114	property is present in Florida during the taxable year and the
115	denominator of which is the number of days in the taxable year.
116	However, railroad property of such traveling shows shall be
117	taxable under s. 193.085(4)(b) and not under this section.
118	Section 5.  Subsection (3) of section 192.042, Florida
119	Statutes, is amended to read:
120	192.042  Date of assessment.--All property shall be
121	assessed according to its just value as follows:
122	(3)  Intangible personal property, according to the rules
123	laid down in chapter 199.
124	Section 6.  Subsections (5) and (6) of section 192.091,
125	Florida Statutes, are amended to read:
126	192.091  Commissions of property appraisers and tax
127	collectors.--
128	(5)  Provided, that The provisions of this section shall
129	not apply to commissions on intangible property taxes or
130	drainage district or drainage subdistrict taxes.; and
131	(6)  If Provided, further, that where any property
132	appraiser or tax collector in the state is receiving
133	compensation for expenses in conducting his or her office or by
134	way of salary pursuant to any act of the Legislature other than
135	the general law fixing compensation of property appraisers, such
136	property appraiser or tax collector may file a declaration in
137	writing with the board of county commissioners of his or her
138	county electing to come under the provisions of this section,
139	and thereupon such property appraiser or tax collector shall be
140	paid compensation in accordance with the provisions hereof, and
141	shall not be entitled to the benefit of the said special or
142	local act. If such property appraiser or tax collector does not
143	so elect, he or she shall continue to be paid such compensation
144	as may now be provided by law for such property appraiser or tax
145	collector.
146	Section 7.  Subsections (4), (5), and (6) of section
147	193.114, Florida Statutes, are amended to read:
148	193.114  Preparation of assessment rolls.--
149	(4)  The department shall promulgate regulations and forms
150	for the preparation of the intangible personal property roll to
151	comply with chapter 199.
152	(4)(5)  For every change made to the assessed or taxable
153	value of a parcel on an assessment roll subsequent to the
154	mailing of the notice provided for in s. 200.069, the property
155	appraiser shall document the reason for such change in the
156	public records of the office of the property appraiser in a
157	manner acceptable to the executive director or the executive
158	director's designee. For every change that decreases the
159	assessed or taxable value of a parcel on an assessment roll
160	between the time of complete submission of the tax roll pursuant
161	to s. 193.1142(3) and mailing of the notice provided for in s.
162	200.069, the property appraiser shall document the reason for
163	such change in the public records of the office of the property
164	appraiser in a manner acceptable to the executive director or
165	the executive director's designee. Changes made by the value
166	adjustment board are not subject to the requirements of this
167	subsection.
168	(5)(6)  For proprietary purposes, including the furnishing
169	or sale of copies of the tax roll under s. 119.07(1), the
170	property appraiser is the custodian of the tax roll and the
171	copies of it which are maintained by any state agency. The
172	department or any state or local agency may use copies of the
173	tax roll received by it for official purposes and shall permit
174	inspection and examination thereof under s. 119.07(1), but is
175	not required to furnish copies of the records. A social security
176	number submitted under s. 196.011(1) is confidential and exempt
177	from s. 24(a), Art. I of the State Constitution and the
178	provisions of s. 119.07(1). A copy of documents containing the
179	numbers furnished or sold by the property appraiser, except a
180	copy furnished to the department, or a copy of documents
181	containing social security numbers provided by the department or
182	any state or local agency for inspection or examination by the
183	public, must exclude those social security numbers.
184	Section 8.  Subsection (9) of section 196.015, Florida
185	Statutes, is amended to read:
186	196.015  Permanent residency; factual determination by
187	property appraiser.--Intention to establish a permanent
188	residence in this state is a factual determination to be made,
189	in the first instance, by the property appraiser. Although any
190	one factor is not conclusive of the establishment or
191	nonestablishment of permanent residence, the following are
192	relevant factors that may be considered by the property
193	appraiser in making his or her determination as to the intent of
194	a person claiming a homestead exemption to establish a permanent
195	residence in this state:
196	(9)  The previous filing of Florida intangible tax returns
197	by the applicant.
198	Section 9.  Paragraph (b) of subsection (2) of section
199	196.199, Florida Statutes, is amended to read:
200	196.199  Government property exemption.--
201	(2)  Property owned by the following governmental units but
202	used by nongovernmental lessees shall only be exempt from
203	taxation under the following conditions:
204	(b)  Except as provided in paragraph (c), the exemption
205	provided by this subsection shall not apply to those portions of
206	a leasehold or other possessory interest in real property,
207	except for any leasehold or other possessory interest described
208	in s. 4(a), Art. VII of the State Constitution or subsection
209	(7), owned by the United States, the state, any political
210	subdivision of the state, any municipality of the state, or any
211	agency, authority, and other public body corporate of the state,
212	which are undeveloped or predominantly used for residential or
213	commercial purposes and upon which rental payments are due
214	defined by s. 199.023(1)(d), subject to the provisions of
215	subsection (7). Such leasehold or other interest shall be taxed
216	only as intangible personal property pursuant to chapter 199 if
217	rental payments are due in consideration of such leasehold or
218	other interest. If no rental payments are due pursuant to the
219	agreement creating such leasehold or other interest, the
220	leasehold or other interest shall be taxed as real property.
221	Nothing in this paragraph shall be deemed to exempt personal
222	property, buildings, or other real property improvements owned
223	by the lessee from ad valorem taxation.
224	Section 10.  Section 196.1993, Florida Statutes, is amended
225	to read:
226	196.1993  Certain agreements with local governments for use
227	of public property; exemption.--Any agreement entered into with
228	a local governmental authority prior to January 1, 1969, for use
229	of public property, under which it was understood and agreed in
230	a written instrument or by special act that no ad valorem real
231	property taxes would be paid by the licensee or lessee, shall be
232	deemed a license or management agreement for the use or
233	management of public property. Such interest shall be deemed not
234	to convey an interest in the property and shall not be subject
235	to ad valorem real property taxation. Nothing in this section
236	shall be deemed to exempt such licensee from the ad valorem
237	intangible tax and the ad valorem personal property tax.
238	Section 11.  Subsection (4) of section 201.23, Florida
239	Statutes, is amended to read:
240	201.23  Foreign notes and other written obligations
241	exempt.--
242	(4)(a)  The excise taxes imposed by this chapter shall not
243	apply to the documents, notes, evidences of indebtedness,
244	financing statements, drafts, bills of exchange, or other
245	taxable items dealt with, made, issued, drawn upon, accepted,
246	delivered, shipped, received, signed, executed, assigned,
247	transferred, or sold by or to a banking organization, as defined
248	in s. 199.023(9), in the conduct of an international banking
249	transaction, as defined in s. 199.023(11). Nothing in this
250	subsection shall be construed to change the application of
251	paragraph (2)(a).
252	(b)  For purposes of this subsection:
253	1.  "Banking organization" means:
254	a.  A bank organized and existing under the laws of this
255	state;
256	b.  A national bank organized and existing pursuant to the
257	provisions of the National Bank Act, 12 U.S.C. ss. 21 et seq.,
258	and maintaining its principal office in this state;
259	c.  An Edge Act corporation organized pursuant to the
260	provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C. ss.
261	611 et seq., and maintaining an office in this state;
262	d.  An international bank agency licensed pursuant to the
263	laws of this state;
264	e.  A federal agency licensed pursuant to ss. 4 and 5 of
265	the International Banking Act of 1978 to maintain an office in
266	this state;
267	f.  A savings association organized and existing under the
268	laws of this state;
269	g.  A federal association organized and existing pursuant
270	to the provisions of the Home Owners' Loan Act of 1933, 12
271	U.S.C. ss. 1461 et seq., and maintaining its principal office in
272	this state; or
273	h.  A Florida export finance corporation organized and
274	existing pursuant to the provisions of part V of chapter 288.
275	2.  "International banking transaction" means:
276	a.  The financing of the exportation from, or the
277	importation into, the United States or between jurisdictions
278	abroad of tangible personal property or services;
279	b.  The financing of the production, preparation, storage,
280	or transportation of tangible personal property or services
281	which are identifiable as being directly and solely for export
282	from, or import into, the United States or between jurisdictions
283	abroad;
284	c.  The financing of contracts, projects, or activities to
285	be performed substantially abroad, except those transactions
286	secured by a mortgage, deed of trust, or other lien upon real
287	property located in the state;
288	d.  The receipt of deposits or borrowings or the extensions
289	of credit by an international banking facility, except the loan
290	or deposit of funds secured by mortgage, deed of trust, or other
291	lien upon real property located in the state; or
292	e.  Entering into foreign exchange trading or hedging
293	transactions in connection with the activities described in sub-
294	subparagraph d.
295	Section 12.  Subsection (19) of section 212.02, Florida
296	Statutes, is amended to read:
297	212.02  Definitions.--The following terms and phrases when
298	used in this chapter have the meanings ascribed to them in this
299	section, except where the context clearly indicates a different
300	meaning:
301	(19)  "Tangible personal property" means and includes
302	personal property which may be seen, weighed, measured, or
303	touched or is in any manner perceptible to the senses, including
304	electric power or energy, boats, motor vehicles and mobile homes
305	as defined in s. 320.01(1) and (2), aircraft as defined in s.
306	330.27, and all other types of vehicles. The term "tangible
307	personal property" does not include stocks, bonds, notes,
308	insurance, or other obligations or securities; intangibles as
309	defined by the intangible tax law of the state; or pari-mutuel
310	tickets sold or issued under the racing laws of the state.
311	Section 13.  Subsections (3), (6), and (11) of section
312	213.015, Florida Statutes, are amended to read:
313	213.015  Taxpayer rights.--There is created a Florida
314	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
315	and property of Florida taxpayers are adequately safeguarded and
316	protected during tax assessment, collection, and enforcement
317	processes administered under the revenue laws of this state. The
318	Taxpayer's Bill of Rights compiles, in one document, brief but
319	comprehensive statements which explain, in simple, nontechnical
320	terms, the rights and obligations of the Department of Revenue
321	and taxpayers. Section 192.0105 provides additional rights
322	afforded to payors of property taxes and assessments. The rights
323	afforded taxpayers to ensure that their privacy and property are
324	safeguarded and protected during tax assessment and collection
325	are available only insofar as they are implemented in other
326	parts of the Florida Statutes or rules of the Department of
327	Revenue. The rights so guaranteed Florida taxpayers in the
328	Florida Statutes and the departmental rules are:
329	(3)  The right to be represented or advised by counsel or
330	other qualified representatives at any time in administrative
331	interactions with the department, the right to procedural
332	safeguards with respect to recording of interviews during tax
333	determination or collection processes conducted by the
334	department, the right to be treated in a professional manner by
335	department personnel, and the right to have audits, inspections
336	of records, and interviews conducted at a reasonable time and
337	place except in criminal and internal investigations (see ss.
338	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
339	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (13),
340	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
341	(6)  The right to be informed of impending collection
342	actions which require sale or seizure of property or freezing of
343	assets, except jeopardy assessments, and the right to at least
344	30 days' notice in which to pay the liability or seek further
345	review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
346	211.125(5), 212.03(5), 212.0305(3)(j), 212.04(7), 212.14(1),
347	213.73(3), 213.731, and 220.739).
348	(11)  The right to procedures for requesting cancellation,
349	release, or modification of liens filed by the department and
350	for requesting that any lien which is filed in error be so noted
351	on the lien cancellation filed by the department, in public
352	notice, and in notice to any credit agency at the taxpayer's
353	request (see ss. 198.22, 199.262, 212.15(4), 213.733, and
354	220.819).
355	Section 14.  Section 213.05, Florida Statutes, is amended
356	to read:
357	213.05  Department of Revenue; control and administration
358	of revenue laws.--The Department of Revenue shall have only
359	those responsibilities for ad valorem taxation specified to the
360	department in chapter 192, taxation, general provisions; chapter
361	193, assessments; chapter 194, administrative and judicial
362	review of property taxes; chapter 195, property assessment
363	administration and finance; chapter 196, exemption; chapter 197,
364	tax collections, sales, and liens; chapter 199, intangible
365	personal property taxes; and chapter 200, determination of
366	millage. The Department of Revenue shall have the responsibility
367	of regulating, controlling, and administering all revenue laws
368	and performing all duties as provided in s. 125.0104, the Local
369	Option Tourist Development Act; s. 125.0108, tourist impact tax;
370	chapter 198, estate taxes; chapter 201, excise tax on documents;
371	chapter 202, communications services tax; chapter 203, gross
372	receipts taxes; chapter 206, motor and other fuel taxes; chapter
373	211, tax on production of oil and gas and severance of solid
374	minerals; chapter 212, tax on sales, use, and other
375	transactions; chapter 220, income tax code; chapter 221,
376	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
377	fuel and special fuel; s. 370.07(3), Apalachicola Bay oyster
378	surcharge; s. 376.11, pollutant spill prevention and control; s.
379	403.718, waste tire fees; s. 403.7185, lead-acid battery fees;
380	s. 538.09, registration of secondhand dealers; s. 538.25,
381	registration of secondary metals recyclers; s. 624.4621, group
382	self-insurer's fund premium tax; s. 624.5091, retaliatory tax;
383	s. 624.475, commercial self-insurance fund premium tax; ss.
384	624.509-624.511, insurance code: administration and general
385	provisions; s. 624.515, State Fire Marshal regulatory
386	assessment; s. 627.357, medical malpractice self-insurance
387	premium tax; s. 629.5011, reciprocal insurers premium tax; and
388	s. 681.117, motor vehicle warranty enforcement.
389	Section 15.  Paragraph (a) of subsection (1), subsection
390	(4), paragraphs (k) and (p) of subsection (7), and paragraph (a)
391	of subsection (14) of section 213.053, Florida Statutes, are
392	amended to read:
393	213.053  Confidentiality and information sharing.--
394	(1)(a)  The provisions of this section apply to s.
395	125.0104, county government; s. 125.0108, tourist impact tax;
396	chapter 175, municipal firefighters' pension trust funds;
397	chapter 185, municipal police officers' retirement trust funds;
398	chapter 198, estate taxes; chapter 199, intangible personal
399	property taxes; chapter 201, excise tax on documents; chapter
400	203, gross receipts taxes; chapter 211, tax on severance and
401	production of minerals; chapter 212, tax on sales, use, and
402	other transactions; chapter 220, income tax code; chapter 221,
403	emergency excise tax; s. 252.372, emergency management,
404	preparedness, and assistance surcharge; s. 370.07(3),
405	Apalachicola Bay oyster surcharge; chapter 376, pollutant spill
406	prevention and control; s. 403.718, waste tire fees; s.
407	403.7185, lead-acid battery fees; s. 538.09, registration of
408	secondhand dealers; s. 538.25, registration of secondary metals
409	recyclers; ss. 624.501 and 624.509-624.515, insurance code; s.
410	681.117, motor vehicle warranty enforcement; and s. 896.102,
411	reports of financial transactions in trade or business.
412	(4)  Nothing contained in this section shall prevent the
413	department from publishing statistics so classified as to
414	prevent the identification of particular accounts, reports,
415	declarations, or returns or prevent the department from
416	disclosing to the Chief Financial Officer the names and
417	addresses of those taxpayers who have claimed an exemption
418	pursuant to s. 199.185(1)(i) or a deduction pursuant to s.
419	220.63(5).
420	(7)  Notwithstanding any other provision of this section,
421	the department may provide:
422	(k)1.  Payment information relative to chapters 199, 201,
423	212, 220, 221, and 624 to the Office of Tourism, Trade, and
424	Economic Development, or its employees or agents that are
425	identified in writing by the office to the department, in the
426	administration of the tax refund program for qualified defense
427	contractors authorized by s. 288.1045 and the tax refund program
428	for qualified target industry businesses authorized by s.
429	288.106.
430	2.  Information relative to tax credits taken by a business
431	under s. 220.191 and exemptions or tax refunds received by a
432	business under s. 212.08(5)(j) to the Office of Tourism, Trade,
433	and Economic Development, or its employees or agents that are
434	identified in writing by the office to the department, in the
435	administration and evaluation of the capital investment tax
436	credit program authorized in s. 220.191 and the semiconductor,
437	defense, and space tax exemption program authorized in s.
438	212.08(5)(j).
439	(p)  Information relative to ss. 199.1055, 220.1845, and
440	376.30781 to the Department of Environmental Protection in the
441	conduct of its official business.
442
443	Disclosure of information under this subsection shall be
444	pursuant to a written agreement between the executive director
445	and the agency. Such agencies, governmental or nongovernmental,
446	shall be bound by the same requirements of confidentiality as
447	the Department of Revenue. Breach of confidentiality is a
448	misdemeanor of the first degree, punishable as provided by s.
449	775.082 or s. 775.083.
450	(14)(a)  Notwithstanding any other provision of this
451	section, the department shall, subject to the safeguards
452	specified in paragraph (c), disclose to the Division of
453	Corporations of the Department of State the name, address,
454	federal employer identification number, and duration of tax
455	filings with this state of all corporate or partnership entities
456	which are not on file or have a dissolved status with the
457	Division of Corporations and which have filed tax returns
458	pursuant to either chapter 199 or chapter 220.
459	Section 16.  Section 213.054, Florida Statutes, is amended
460	to read:
461	213.054  Persons claiming tax exemptions or deductions;
462	annual report.--The Department of Revenue shall be responsible
463	for monitoring the utilization of tax exemptions and tax
464	deductions authorized pursuant to chapter 81-179, Laws of
465	Florida. On or before September 1 of each year, the department
466	shall report to the Chief Financial Officer the names and
467	addresses of all persons who have claimed an exemption pursuant
468	to s. 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
469	Section 17.  Subsection (2) of section 213.13, Florida
470	Statutes, is amended to read:
471	213.13  Electronic remittance and distribution of funds
472	collected by clerks of the court.--
473	(2)  The funds to be remitted electronically by the clerks
474	include proceeds from the taxes imposed by chapter 199, chapter
475	201, and all other fees, fines, reimbursements, court costs, or
476	other court-related funds that the clerks must remit to the
477	state pursuant to law. At a minimum, these electronic remittance
478	procedures must include:
479	(a)  The prescribed reporting frequency and time period for
480	the clerks to remit such funds and the prescribed time period in
481	which the department must electronically deposit the funds
482	received to the appropriate state and local funds and accounts;
483	(b)  The electronic format and type of debit remittance
484	system to be used by the clerks to remit the funds to the
485	department;
486	(c)  The means of communication used to transmit the
487	required information; and
488	(d)  The information that must be submitted with such
489	remittance.
490	Section 18.  Section 213.27, Florida Statutes, is amended
491	to read:
492	213.27  Contracts with debt collection agencies and certain
493	vendors.--
494	(1)  The Department of Revenue may, for the purpose of
495	collecting any delinquent taxes due from a taxpayer, including
496	taxes for which a bill or notice has been generated, contract
497	with any debt collection agency or attorney doing business
498	within or without this state for the collection of such
499	delinquent taxes including penalties and interest thereon. The
500	department may also share confidential information pursuant to
501	the contract necessary for the collection of delinquent taxes
502	and taxes for which a billing or notice has been generated.
503	Contracts will be made pursuant to chapter 287. The taxpayer
504	must be notified by mail by the department, its employees, or
505	its authorized representative 30 days prior to commencing any
506	litigation to recover any delinquent taxes. The taxpayer must be
507	notified by mail by the department 30 days prior to the
508	department assigning the collection of any taxes to the debt
509	collection agency.
510	(2)  The department may enter into contracts with any
511	individual or business for the purpose of identifying intangible
512	personal property tax liability. Contracts may provide for the
513	identification of assets subject to the tax on intangible
514	personal property, the determination of value of such property,
515	the requirement for filing a tax return and the collection of
516	taxes due, including applicable penalties and interest thereon.
517	The department may share confidential information pursuant to
518	the contract necessary for the identification of taxable
519	intangible personal property. Contracts shall be made pursuant
520	to chapter 287. The taxpayer must be notified by mail by the
521	department 30 days prior to the department assigning
522	identification of intangible personal property to an individual
523	or business.
524	(2)(3)  Any contract may provide, in the discretion of the
525	executive director of the Department of Revenue, the manner in
526	which the compensation for such services will be paid. Under
527	standards established by the department, such compensation shall
528	be added to the amount of the tax and collected as a part
529	thereof by the agency or deducted from the amount of tax,
530	penalty, and interest actually collected.
531	(3)(4)  All funds collected under the terms of the
532	contract, less the fees provided in the contract, shall be
533	remitted to the department within 30 days from the date of
534	collection from a taxpayer. Forms to be used for such purpose
535	shall be prescribed by the department.
536	(4)(5)  The department shall require a bond from the debt
537	collection agency or the individual or business contracted with
538	under subsection (2) not in excess of $100,000 guaranteeing
539	compliance with the terms of the contract. However, a bond of
540	$10,000 is required from a debt collection agency if the agency
541	does not actually collect and remit delinquent funds to the
542	department.
543	(5)(6)  The department may, for the purpose of ascertaining
544	the amount of or collecting any taxes due from a person doing
545	mail order business in this state, contract with any auditing
546	agency doing business within or without this state for the
547	purpose of conducting an audit of such mail order business;
548	however, such audit agency may not conduct an audit on behalf of
549	the department of any person domiciled in this state, person
550	registered for sales and use tax purposes in this state, or
551	corporation filing a Florida corporate tax return, if any such
552	person or corporation objects to such audit in writing to the
553	department and the auditing agency. The department shall notify
554	the taxpayer by mail at least 30 days before the department
555	assigns the collection of such taxes.
556	(6)(7)  Confidential information shared by the department
557	with debt collection or auditing agencies or individuals or
558	businesses with which the department has contracted under
559	subsection (2) is exempt from the provisions of s. 119.07(1),
560	and debt collection or auditing agencies and individuals or
561	businesses with which the department has contracted under
562	subsection (2) shall be bound by the same requirements of
563	confidentiality as the Department of Revenue. Breach of
564	confidentiality is a misdemeanor of the first degree, punishable
565	as provided by ss. 775.082 and 775.083.
566	(7)(8)(a)  The executive director of the department may
567	enter into contracts with private vendors to develop and
568	implement systems to enhance tax collections where compensation
569	to the vendors is funded through increased tax collections. The
570	amount of compensation paid to a vendor shall be based on a
571	percentage of increased tax collections attributable to the
572	system after all administrative and judicial appeals are
573	exhausted, and the total amount of compensation paid to a vendor
574	shall not exceed the maximum amount stated in the contract.
575	(b)  A person acting on behalf of the department under a
576	contract authorized by this subsection does not exercise any of
577	the powers of the department, except that the person is an agent
578	of the department for the purposes of developing and
579	implementing a system to enhance tax collection.
580	(c)  Disclosure of information under this subsection shall
581	be pursuant to a written agreement between the executive
582	director and the private vendors. The vendors shall be bound by
583	the same requirements of confidentiality as the department.
584	Breach of confidentiality is a misdemeanor of the first degree,
585	punishable as provided in s. 775.082 or s. 775.083.
586	Section 19.  Paragraph (d) of subsection (6) of section
587	215.555, Florida Statutes, is amended to read:
588	215.555  Florida Hurricane Catastrophe Fund.--
589	(6)  REVENUE BONDS.--
590	(d)  Florida Hurricane Catastrophe Fund Finance
591	Corporation.--
592	1.  In addition to the findings and declarations in
593	subsection (1), the Legislature also finds and declares that:
594	a.  The public benefits corporation created under this
595	paragraph will provide a mechanism necessary for the cost-
596	effective and efficient issuance of bonds. This mechanism will
597	eliminate unnecessary costs in the bond issuance process,
598	thereby increasing the amounts available to pay reimbursement
599	for losses to property sustained as a result of hurricane
600	damage.
601	b.  The purpose of such bonds is to fund reimbursements
602	through the Florida Hurricane Catastrophe Fund to pay for the
603	costs of construction, reconstruction, repair, restoration, and
604	other costs associated with damage to properties of
605	policyholders of covered policies due to the occurrence of a
606	hurricane.
607	c.  The efficacy of the financing mechanism will be
608	enhanced by the corporation's ownership of the assessments, by
609	the insulation of the assessments from possible bankruptcy
610	proceedings, and by covenants of the state with the
611	corporation's bondholders.
612	2.a.  There is created a public benefits corporation, which
613	is an instrumentality of the state, to be known as the Florida
614	Hurricane Catastrophe Fund Finance Corporation.
615	b.  The corporation shall operate under a five-member board
616	of directors consisting of the Governor or a designee, the Chief
617	Financial Officer or a designee, the Attorney General or a
618	designee, the director of the Division of Bond Finance of the
619	State Board of Administration, and the senior employee of the
620	State Board of Administration responsible for operations of the
621	Florida Hurricane Catastrophe Fund.
622	c.  The corporation has all of the powers of corporations
623	under chapter 607 and under chapter 617, subject only to the
624	provisions of this subsection.
625	d.  The corporation may issue bonds and engage in such
626	other financial transactions as are necessary to provide
627	sufficient funds to achieve the purposes of this section.
628	e.  The corporation may invest in any of the investments
629	authorized under s. 215.47.
630	f.  There shall be no liability on the part of, and no
631	cause of action shall arise against, any board members or
632	employees of the corporation for any actions taken by them in
633	the performance of their duties under this paragraph.
634	3.a.  In actions under chapter 75 to validate any bonds
635	issued by the corporation, the notice required by s. 75.06 shall
636	be published only in Leon County and in two newspapers of
637	general circulation in the state, and the complaint and order of
638	the court shall be served only on the State Attorney of the
639	Second Judicial Circuit.
640	b.  The state hereby covenants with holders of bonds of the
641	corporation that the state will not repeal or abrogate the power
642	of the board to direct the Office of Insurance Regulation to
643	levy the assessments and to collect the proceeds of the revenues
644	pledged to the payment of such bonds as long as any such bonds
645	remain outstanding unless adequate provision has been made for
646	the payment of such bonds pursuant to the documents authorizing
647	the issuance of such bonds.
648	4.  The bonds of the corporation are not a debt of the
649	state or of any political subdivision, and neither the state nor
650	any political subdivision is liable on such bonds. The
651	corporation does not have the power to pledge the credit, the
652	revenues, or the taxing power of the state or of any political
653	subdivision. The credit, revenues, or taxing power of the state
654	or of any political subdivision shall not be deemed to be
655	pledged to the payment of any bonds of the corporation.
656	5.a.  The property, revenues, and other assets of the
657	corporation; the transactions and operations of the corporation
658	and the income from such transactions and operations; and all
659	bonds issued under this paragraph and interest on such bonds are
660	exempt from taxation by the state and any political subdivision,
661	including the intangibles tax under chapter 199 and the income
662	tax under chapter 220. This exemption does not apply to any tax
663	imposed by chapter 220 on interest, income, or profits on debt
664	obligations owned by corporations other than the Florida
665	Hurricane Catastrophe Fund Finance Corporation.
666	b.  All bonds of the corporation shall be and constitute
667	legal investments without limitation for all public bodies of
668	this state; for all banks, trust companies, savings banks,
669	savings associations, savings and loan associations, and
670	investment companies; for all administrators, executors,
671	trustees, and other fiduciaries; for all insurance companies and
672	associations and other persons carrying on an insurance
673	business; and for all other persons who are now or may hereafter
674	be authorized to invest in bonds or other obligations of the
675	state and shall be and constitute eligible securities to be
676	deposited as collateral for the security of any state, county,
677	municipal, or other public funds. This sub-subparagraph shall be
678	considered as additional and supplemental authority and shall
679	not be limited without specific reference to this sub-
680	subparagraph.
681	6.  The corporation and its corporate existence shall
682	continue until terminated by law; however, no such law shall
683	take effect as long as the corporation has bonds outstanding
684	unless adequate provision has been made for the payment of such
685	bonds pursuant to the documents authorizing the issuance of such
686	bonds. Upon termination of the existence of the corporation, all
687	of its rights and properties in excess of its obligations shall
688	pass to and be vested in the state.
689	Section 20.  Subsection (1) and paragraphs (b) and (c) of
690	subsection (3) of section 220.1845, Florida Statutes, are
691	amended to read:
692	220.1845  Contaminated site rehabilitation tax credit.--
693	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
694	(a)  A credit in the amount of 35 percent of the costs of
695	voluntary cleanup activity that is integral to site
696	rehabilitation at the following sites is available against any
697	tax due for a taxable year under this chapter:
698	1.  A drycleaning-solvent-contaminated site eligible for
699	state-funded site rehabilitation under s. 376.3078(3);
700	2.  A drycleaning-solvent-contaminated site at which
701	cleanup is undertaken by the real property owner pursuant to s.
702	376.3078(11), if the real property owner is not also, and has
703	never been, the owner or operator of the drycleaning facility
704	where the contamination exists; or
705	3.  A brownfield site in a designated brownfield area under
706	s. 376.80.
707	(b)  A tax credit applicant, or multiple tax credit
708	applicants working jointly to clean up a single site, may not be
709	granted more than $250,000 per year in tax credits for each site
710	voluntarily rehabilitated. Multiple tax credit applicants shall
711	be granted tax credits in the same proportion as their
712	contribution to payment of cleanup costs. Subject to the same
713	conditions and limitations as provided in this section, a
714	municipality, county, or other tax credit applicant which
715	voluntarily rehabilitates a site may receive not more than
716	$250,000 per year in tax credits which it can subsequently
717	transfer subject to the provisions in paragraph (g)(h).
718	(c)  If the credit granted under this section is not fully
719	used in any one year because of insufficient tax liability on
720	the part of the corporation, the unused amount may be carried
721	forward for a period not to exceed 5 years. The carryover credit
722	may be used in a subsequent year when the tax imposed by this
723	chapter for that year exceeds the credit for which the
724	corporation is eligible in that year under this section after
725	applying the other credits and unused carryovers in the order
726	provided by s. 220.02(8). Five years after the date a credit is
727	granted under this section, such credit expires and may not be
728	used. However, if during the 5-year period the credit is
729	transferred, in whole or in part, pursuant to paragraph (g)(h),
730	each transferee has 5 years after the date of transfer to use
731	its credit.
732	(d)  A taxpayer that files a consolidated return in this
733	state as a member of an affiliated group under s. 220.131(1) may
734	be allowed the credit on a consolidated return basis up to the
735	amount of tax imposed upon the consolidated group.
736	(e)  A taxpayer that receives credit under s. 199.1055 is
737	ineligible to receive credit under this section in a given tax
738	year.
739	(e)(f)  A tax credit applicant that receives state-funded
740	site rehabilitation under s. 376.3078(3) for rehabilitation of a
741	drycleaning-solvent-contaminated site is ineligible to receive
742	credit under this section for costs incurred by the tax credit
743	applicant in conjunction with the rehabilitation of that site
744	during the same time period that state-administered site
745	rehabilitation was underway.
746	(f)(g)  The total amount of the tax credits which may be
747	granted under this section and s. 199.1055 is $2 million
748	annually.
749	(g)(h)1.  Tax credits that may be available under this
750	section to an entity eligible under s. 376.30781 may be
751	transferred after a merger or acquisition to the surviving or
752	acquiring entity and used in the same manner and with the same
753	limitations.
754	2.  The entity or its surviving or acquiring entity as
755	described in subparagraph 1., may transfer any unused credit in
756	whole or in units of no less than 25 percent of the remaining
757	credit. The entity acquiring such credit may use it in the same
758	manner and with the same limitation as described in this
759	section. Such transferred credits may not be transferred again
760	although they may succeed to a surviving or acquiring entity
761	subject to the same conditions and limitations as described in
762	this section.
763	3.  In the event the credit provided for under this section
764	is reduced either as a result of a determination by the
765	Department of Environmental Protection or an examination or
766	audit by the Department of Revenue, such tax deficiency shall be
767	recovered from the first entity, or the surviving or acquiring
768	entity, to have claimed such credit up to the amount of credit
769	taken. Any subsequent deficiencies shall be assessed against any
770	entity acquiring and claiming such credit, or in the case of
771	multiple succeeding entities in the order of credit succession.
772	(h)(i)  In order to encourage completion of site
773	rehabilitation at contaminated sites being voluntarily cleaned
774	up and eligible for a tax credit under this section, the tax
775	credit applicant may claim an additional 10 percent of the total
776	cleanup costs, not to exceed $50,000, in the final year of
777	cleanup as evidenced by the Department of Environmental
778	Protection issuing a "No Further Action" order for that site.
779	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
780	FORFEITURE.--
781	(b)  In addition to its existing audit and investigation
782	authority relating to chapter 199 and this chapter, the
783	Department of Revenue may perform any additional financial and
784	technical audits and investigations, including examining the
785	accounts, books, or records of the tax credit applicant, which
786	are necessary to verify the site rehabilitation costs included
787	in a tax credit return and to ensure compliance with this
788	section. The Department of Environmental Protection shall
789	provide technical assistance, when requested by the Department
790	of Revenue, on any technical audits performed pursuant to this
791	section.
792	(c)  It is grounds for forfeiture of previously claimed and
793	received tax credits if the Department of Revenue determines, as
794	a result of either an audit or information received from the
795	Department of Environmental Protection, that a taxpayer received
796	tax credits pursuant to this section to which the taxpayer was
797	not entitled. In the case of fraud, the taxpayer shall be
798	prohibited from claiming any future tax credits under this
799	section or s. 199.1055.
800	1.  The taxpayer is responsible for returning forfeited tax
801	credits to the Department of Revenue, and such funds shall be
802	paid into the General Revenue Fund of the state.
803	2.  The taxpayer shall file with the Department of Revenue
804	an amended tax return or such other report as the Department of
805	Revenue prescribes by rule and shall pay any required tax within
806	60 days after the taxpayer receives notification from the
807	Department of Environmental Protection pursuant to s. 376.30781
808	that previously approved tax credits have been revoked or
809	modified, if uncontested, or within 60 days after a final order
810	is issued following proceedings involving a contested revocation
811	or modification order.
812	3.  A notice of deficiency may be issued by the Department
813	of Revenue at any time within 5 years after the date the
814	taxpayer receives notification from the Department of
815	Environmental Protection pursuant to s. 376.30781 that
816	previously approved tax credits have been revoked or modified.
817	If a taxpayer fails to notify the Department of Revenue of any
818	change in its tax credit claimed, a notice of deficiency may be
819	issued at any time. In either case, the amount of any proposed
820	assessment set forth in such notice of deficiency shall be
821	limited to the amount of any deficiency resulting under this
822	section from the recomputation of the taxpayer's tax for the
823	taxable year.
824	4.  Any taxpayer that fails to report and timely pay any
825	tax due as a result of the forfeiture of its tax credit is in
826	violation of this section and is subject to applicable penalty
827	and interest.
828	Section 21.  Paragraph (b) of subsection (2) of section
829	288.039, Florida Statutes, is amended to read:
830	288.039  Employing and Training our Youths (ENTRY).--
831	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
832	(b)  After entering into an employment/tax refund agreement
833	under subsection (3), an eligible business may receive refunds
834	for the following taxes or fees due and paid by that business:
835	1.  Taxes on sales, use, and other transactions under
836	chapter 212.
837	2.  Corporate income taxes under chapter 220.
838	3.  Intangible personal property taxes under chapter 199.
839	3.4.  Emergency excise taxes under chapter 221.
840	4.5.  Excise taxes on documents under chapter 201.
841	5.6.  Ad valorem taxes paid, as defined in s. 220.03(1).
842	6.7.  Insurance premium taxes under s. 624.509.
843	7.8.  Occupational license fees under chapter 205.
844
845	However, an eligible business may not receive a refund under
846	this section for any amount of credit, refund, or exemption
847	granted to that business for any of such taxes or fees. If a
848	refund for such taxes or fees is provided by the office, which
849	taxes or fees are subsequently adjusted by the application of
850	any credit, refund, or exemption granted to the eligible
851	business other than as provided in this section, the business
852	shall reimburse the office for the amount of that credit,
853	refund, or exemption. An eligible business shall notify and
854	tender payment to the office within 20 days after receiving any
855	credit, refund, or exemption other than the one provided in this
856	section.
857	Section 22.  Paragraph (f) of subsection (2) and paragraphs
858	(b), (c), and (d) of subsection (3) of section 288.1045, Florida
859	Statutes, are amended to read:
860	288.1045  Qualified defense contractor tax refund
861	program.--
862	(2)  GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.--
863	(f)  After entering into a tax refund agreement pursuant to
864	subsection (4), a qualified applicant may receive refunds from
865	the Economic Development Trust Fund for the following taxes due
866	and paid by the qualified applicant beginning with the
867	applicant's first taxable year that begins after entering into
868	the agreement:
869	1.  Taxes on sales, use, and other transactions paid
870	pursuant to chapter 212.
871	2.  Corporate income taxes paid pursuant to chapter 220.
872	3.  Intangible personal property taxes paid pursuant to
873	chapter 199.
874	3.4.  Emergency excise taxes paid pursuant to chapter 221.
875	4.5.  Excise taxes paid on documents pursuant to chapter
876	201.
877	5.6.  Ad valorem taxes paid, as defined in s. 220.03(1)(a)
878	on June 1, 1996.
879
880	However, a qualified applicant may not receive a tax refund
881	pursuant to this section for any amount of credit, refund, or
882	exemption granted such contractor for any of such taxes. If a
883	refund for such taxes is provided by the office, which taxes are
884	subsequently adjusted by the application of any credit, refund,
885	or exemption granted to the qualified applicant other than that
886	provided in this section, the qualified applicant shall
887	reimburse the Economic Development Trust Fund for the amount of
888	such credit, refund, or exemption. A qualified applicant must
889	notify and tender payment to the office within 20 days after
890	receiving a credit, refund, or exemption, other than that
891	provided in this section.
892	(3)  APPLICATION PROCESS; REQUIREMENTS; AGENCY
893	DETERMINATION.--
894	(b)  Applications for certification based on the
895	consolidation of a Department of Defense contract or a new
896	Department of Defense contract must be submitted to the office
897	as prescribed by the office and must include, but are not
898	limited to, the following information:
899	1.  The applicant's federal employer identification number,
900	the applicant's Florida sales tax registration number, and a
901	notarized signature of an officer of the applicant.
902	2.  The permanent location of the manufacturing,
903	assembling, fabricating, research, development, or design
904	facility in this state at which the project is or is to be
905	located.
906	3.  The Department of Defense contract numbers of the
907	contract to be consolidated, the new Department of Defense
908	contract number, or the "RFP" number of a proposed Department of
909	Defense contract.
910	4.  The date the contract was executed or is expected to be
911	executed, and the date the contract is due to expire or is
912	expected to expire.
913	5.  The commencement date for project operations under the
914	contract in this state.
915	6.  The number of net new full-time equivalent Florida jobs
916	included in the project as of December 31 of each year and the
917	average wage of such jobs.
918	7.  The total number of full-time equivalent employees
919	employed by the applicant in this state.
920	8.  The percentage of the applicant's gross receipts
921	derived from Department of Defense contracts during the 5
922	taxable years immediately preceding the date the application is
923	submitted.
924	9.  The amount of:
925	a.  Taxes on sales, use, and other transactions paid
926	pursuant to chapter 212;
927	b.  Corporate income taxes paid pursuant to chapter 220;
928	c.  Intangible personal property taxes paid pursuant to
929	chapter 199;
930	c.d.  Emergency excise taxes paid pursuant to chapter 221;
931	d.e.  Excise taxes paid on documents pursuant to chapter
932	201; and
933	e.f.  Ad valorem taxes paid
934
935	during the 5 fiscal years immediately preceding the date of the
936	application, and the projected amounts of such taxes to be due
937	in the 3 fiscal years immediately following the date of the
938	application.
939	10.  The estimated amount of tax refunds to be claimed for
940	each fiscal year.
941	11.  A brief statement concerning the applicant's need for
942	tax refunds, and the proposed uses of such refunds by the
943	applicant.
944	12.  A resolution adopted by the county commissioners of
945	the county in which the project will be located, which
946	recommends the applicant be approved as a qualified applicant,
947	and which indicates that the necessary commitments of local
948	financial support for the applicant exist. Prior to the adoption
949	of the resolution, the county commission may review the proposed
950	public or private sources of such support and determine whether
951	the proposed sources of local financial support can be provided
952	or, for any applicant whose project is located in a county
953	designated by the Rural Economic Development Initiative, a
954	resolution adopted by the county commissioners of such county
955	requesting that the applicant's project be exempt from the local
956	financial support requirement.
957	13.  Any additional information requested by the office.
958	(c)  Applications for certification based on the conversion
959	of defense production jobs to nondefense production jobs must be
960	submitted to the office as prescribed by the office and must
961	include, but are not limited to, the following information:
962	1.  The applicant's federal employer identification number,
963	the applicant's Florida sales tax registration number, and a
964	notarized signature of an officer of the applicant.
965	2.  The permanent location of the manufacturing,
966	assembling, fabricating, research, development, or design
967	facility in this state at which the project is or is to be
968	located.
969	3.  The Department of Defense contract numbers of the
970	contract under which the defense production jobs will be
971	converted to nondefense production jobs.
972	4.  The date the contract was executed, and the date the
973	contract is due to expire or is expected to expire, or was
974	canceled.
975	5.  The commencement date for the nondefense production
976	operations in this state.
977	6.  The number of net new full-time equivalent Florida jobs
978	included in the nondefense production project as of December 31
979	of each year and the average wage of such jobs.
980	7.  The total number of full-time equivalent employees
981	employed by the applicant in this state.
982	8.  The percentage of the applicant's gross receipts
983	derived from Department of Defense contracts during the 5
984	taxable years immediately preceding the date the application is
985	submitted.
986	9.  The amount of:
987	a.  Taxes on sales, use, and other transactions paid
988	pursuant to chapter 212;
989	b.  Corporate income taxes paid pursuant to chapter 220;
990	c.  Intangible personal property taxes paid pursuant to
991	chapter 199;
992	c.d.  Emergency excise taxes paid pursuant to chapter 221;
993	d.e.  Excise taxes paid on documents pursuant to chapter
994	201; and
995	e.f.  Ad valorem taxes paid
996
997	during the 5 fiscal years immediately preceding the date of the
998	application, and the projected amounts of such taxes to be due
999	in the 3 fiscal years immediately following the date of the
1000	application.
1001	10.  The estimated amount of tax refunds to be claimed for
1002	each fiscal year.
1003	11.  A brief statement concerning the applicant's need for
1004	tax refunds, and the proposed uses of such refunds by the
1005	applicant.
1006	12.  A resolution adopted by the county commissioners of
1007	the county in which the project will be located, which
1008	recommends the applicant be approved as a qualified applicant,
1009	and which indicates that the necessary commitments of local
1010	financial support for the applicant exist. Prior to the adoption
1011	of the resolution, the county commission may review the proposed
1012	public or private sources of such support and determine whether
1013	the proposed sources of local financial support can be provided
1014	or, for any applicant whose project is located in a county
1015	designated by the Rural Economic Development Initiative, a
1016	resolution adopted by the county commissioners of such county
1017	requesting that the applicant's project be exempt from the local
1018	financial support requirement.
1019	13.  Any additional information requested by the office.
1020	(d)  Applications for certification based on a contract for
1021	reuse of a defense-related facility must be submitted to the
1022	office as prescribed by the office and must include, but are not
1023	limited to, the following information:
1024	1.  The applicant's Florida sales tax registration number
1025	and a notarized signature of an officer of the applicant.
1026	2.  The permanent location of the manufacturing,
1027	assembling, fabricating, research, development, or design
1028	facility in this state at which the project is or is to be
1029	located.
1030	3.  The business entity holding a valid Department of
1031	Defense contract or branch of the Armed Forces of the United
1032	States that previously occupied the facility, and the date such
1033	entity last occupied the facility.
1034	4.  A copy of the contract to reuse the facility, or such
1035	alternative proof as may be prescribed by the office that the
1036	applicant is seeking to contract for the reuse of such facility.
1037	5.  The date the contract to reuse the facility was
1038	executed or is expected to be executed, and the date the
1039	contract is due to expire or is expected to expire.
1040	6.  The commencement date for project operations under the
1041	contract in this state.
1042	7.  The number of net new full-time equivalent Florida jobs
1043	included in the project as of December 31 of each year and the
1044	average wage of such jobs.
1045	8.  The total number of full-time equivalent employees
1046	employed by the applicant in this state.
1047	9.  The amount of:
1048	a.  Taxes on sales, use, and other transactions paid
1049	pursuant to chapter 212.
1050	b.  Corporate income taxes paid pursuant to chapter 220.
1051	c.  Intangible personal property taxes paid pursuant to
1052	chapter 199.
1053	c.d.  Emergency excise taxes paid pursuant to chapter 221.
1054	d.e.  Excise taxes paid on documents pursuant to chapter
1055	201.
1056	e.f.  Ad valorem taxes paid during the 5 fiscal years
1057	immediately preceding the date of the application, and the
1058	projected amounts of such taxes to be due in the 3 fiscal years
1059	immediately following the date of the application.
1060	10.  The estimated amount of tax refunds to be claimed for
1061	each fiscal year.
1062	11.  A brief statement concerning the applicant's need for
1063	tax refunds, and the proposed uses of such refunds by the
1064	applicant.
1065	12.  A resolution adopted by the county commissioners of
1066	the county in which the project will be located, which
1067	recommends the applicant be approved as a qualified applicant,
1068	and which indicates that the necessary commitments of local
1069	financial support for the applicant exist. Prior to the adoption
1070	of the resolution, the county commission may review the proposed
1071	public or private sources of such support and determine whether
1072	the proposed sources of local financial support can be provided
1073	or, for any applicant whose project is located in a county
1074	designated by the Rural Economic Development Initiative, a
1075	resolution adopted by the county commissioners of such county
1076	requesting that the applicant's project be exempt from the local
1077	financial support requirement.
1078	13.  Any additional information requested by the office.
1079	Section 23.  Paragraph (c) of subsection (2) of section
1080	288.106, Florida Statutes, is amended to read:
1081	288.106  Tax refund program for qualified target industry
1082	businesses.--
1083	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
1084	(c)  After entering into a tax refund agreement under
1085	subsection (4), a qualified target industry business may:
1086	1.  Receive refunds from the account for the following
1087	taxes due and paid by that business beginning with the first
1088	taxable year of the business which begins after entering into
1089	the agreement:
1090	a.  Corporate income taxes under chapter 220.
1091	b.  Insurance premium tax under s. 624.509.
1092	2.  Receive refunds from the account for the following
1093	taxes due and paid by that business after entering into the
1094	agreement:
1095	a.  Taxes on sales, use, and other transactions under
1096	chapter 212.
1097	b.  Intangible personal property taxes under chapter 199.
1098	b.c.  Emergency excise taxes under chapter 221.
1099	c.d.  Excise taxes on documents under chapter 201.
1100	d.e.  Ad valorem taxes paid, as defined in s. 220.03(1).
1101	Section 24.  Paragraph (g) of subsection (1) of section
1102	288.1067, Florida Statutes, is amended to read:
1103	288.1067  Confidentiality of records.--
1104	(1)  The following information held by the Office of
1105	Tourism, Trade, and Economic Development, Enterprise Florida,
1106	Inc., or county or municipal governmental entities, and their
1107	employees or agents, pursuant to the incentive programs for
1108	qualified businesses as provided in s. 220.191, s. 288.1045, s.
1109	288.106, s. 288.108, or s. 288.1088 is confidential and exempt
1110	from the provisions of s. 119.07(1) and s. 24(a), Art. I of the
1111	State Constitution, for a period not to exceed the duration of
1112	the relevant tax refund, tax credit, or incentive agreement:
1113	(g)  The amount of:
1114	1.  Taxes on sales, use, and other transactions paid
1115	pursuant to chapter 212;
1116	2.  Corporate income taxes paid pursuant to chapter 220;
1117	3.  Intangible personal property taxes paid pursuant to
1118	chapter 199;
1119	3.4.  Emergency excise taxes paid pursuant to chapter 221;
1120	4.5.  Insurance premium taxes paid pursuant to chapter 624;
1121	5.6.  Excise taxes paid on documents pursuant to chapter
1122	201; or
1123	6.7.  Ad valorem taxes paid, as defined in s. 220.03(1),
1124
1125	which the qualified business reports on its application for
1126	certification or reports during the term of the tax refund
1127	agreement, and for which the qualified business claims a tax
1128	refund under s. 288.1045 or s. 288.106, and any such information
1129	held as evidence of the achievement or nonachievement of
1130	performance items contained in the tax refund agreement.
1131	Section 25.  Paragraph (a) of subsection (2) and
1132	subsections (6) and (7) of section 341.840, Florida Statutes,
1133	are amended to read:
1134	341.840  Tax exemption.--
1135	(2)(a)  For the purposes of this section, the term
1136	"authority" does not include agents of the authority other than
1137	contractors who qualify as such pursuant to subsection (6)(7).
1138	(6)  A leasehold interest held by the authority is not
1139	subject to intangible tax. However, if a leasehold interest held
1140	by the authority is subleased to a nongovernmental lessee, such
1141	subleasehold interest shall be deemed to be an interest
1142	described in s. 199.023(1)(d), and is subject to the intangible
1143	tax.
1144	(6)(7)(a)  In order to be considered an agent of the
1145	authority for purposes of the exemption from sales and use tax
1146	granted by subsection (3) for tangible personal property
1147	incorporated into the high-speed rail system, a contractor of
1148	the authority that purchases or fabricates such tangible
1149	personal property must be certified by the authority as provided
1150	in this subsection.
1151	(b)1.  A contractor must apply for a renewal of the
1152	exemption not later than December 1 of each calendar year.
1153	2.  A contractor must apply to the authority on the
1154	application form adopted by the authority, which shall develop
1155	the form in consultation with the Department of Revenue.
1156	3.  The authority shall review each submitted application
1157	and determine whether it is complete. The authority shall notify
1158	the applicant of any deficiencies in the application within 30
1159	days. Upon receipt of a completed application, the authority
1160	shall evaluate the application for exemption under this
1161	subsection and issue a certification that the contractor is
1162	qualified to act as an agent of the authority for purposes of
1163	this section or a denial of such certification within 30 days.
1164	The authority shall provide the Department of Revenue with a
1165	copy of each certification issued upon approval of an
1166	application. Upon receipt of a certification from the authority,
1167	the Department of Revenue shall issue an exemption permit to the
1168	contractor.
1169	(c)1.  The contractor may extend a copy of its exemption
1170	permit to its vendors in lieu of paying sales tax on purchases
1171	of tangible personal property qualifying for exemption under
1172	this section. Possession of a copy of the exemption permit
1173	relieves the seller of the responsibility of collecting tax on
1174	the sale, and the Department of Revenue shall look solely to the
1175	contractor for recovery of tax upon a determination that the
1176	contractor was not entitled to the exemption.
1177	2.  The contractor may extend a copy of its exemption
1178	permit to real property subcontractors supplying and installing
1179	tangible personal property that is exempt under subsection (3).
1180	Any such subcontractor is authorized to extend a copy of the
1181	permit to the subcontractor's vendors in order to purchase
1182	qualifying tangible personal property tax-exempt. If the
1183	subcontractor uses the exemption permit to purchase tangible
1184	personal property that is determined not to qualify for
1185	exemption under subsection (3), the Department of Revenue may
1186	assess and collect any tax, penalties, and interest that are due
1187	from either the contractor holding the exemption permit or the
1188	subcontractor that extended the exemption permit to the seller.
1189	(d)  Any contractor authorized to act as an agent of the
1190	authority under this section shall maintain the necessary books
1191	and records to document the exempt status of purchases and
1192	fabrication costs made or incurred under the permit. In
1193	addition, an authorized contractor extending its exemption
1194	permit to its subcontractors shall maintain a copy of the
1195	subcontractor's books, records, and invoices indicating all
1196	purchases made by the subcontractor under the authorized
1197	contractor's permit. If, in an audit conducted by the Department
1198	of Revenue, it is determined that tangible personal property
1199	purchased or fabricated claiming exemption under this section
1200	does not meet the criteria for exemption, the amount of taxes
1201	not paid at the time of purchase or fabrication shall be
1202	immediately due and payable to the Department of Revenue,
1203	together with the appropriate interest and penalty, computed
1204	from the date of purchase, in the manner prescribed by chapter
1205	212.
1206	(e)  If a contractor fails to apply for a high-speed rail
1207	system exemption permit, or if a contractor initially determined
1208	by the authority to not qualify for exemption is subsequently
1209	determined to be eligible, the contractor shall receive the
1210	benefit of the exemption in this subsection through a refund of
1211	previously paid taxes for transactions that otherwise would have
1212	been exempt. A refund may not be made for such taxes without the
1213	issuance of a certification by the authority that the contractor
1214	was authorized to make purchases tax-exempt and a determination
1215	by the Department of Revenue that the purchases qualified for
1216	the exemption.
1217	(f)  The authority may adopt rules governing the
1218	application process for exemption of a contractor as an
1219	authorized agent of the authority.
1220	(g)  The Department of Revenue may adopt rules governing
1221	the issuance and form of high-speed rail system exemption
1222	permits, the audit of contractors and subcontractors using such
1223	permits, the recapture of taxes on nonqualified purchases, and
1224	the manner and form of refund applications.
1225	Section 26.  Paragraph (a) of subsection (2) and
1226	subsections (3), (8), and (12) of section 376.30781, Florida
1227	Statutes, are amended to read:
1228	376.30781  Partial tax credits for rehabilitation of
1229	drycleaning-solvent-contaminated sites and brownfield sites in
1230	designated brownfield areas; application process; rulemaking
1231	authority; revocation authority.--
1232	(2)(a)  A credit in the amount of 35 percent of the costs
1233	of voluntary cleanup activity that is integral to site
1234	rehabilitation at the following sites is allowed pursuant to s.
1235	ss. 199.1055 and 220.1845:
1236	1.  A drycleaning-solvent-contaminated site eligible for
1237	state-funded site rehabilitation under s. 376.3078(3);
1238	2.  A drycleaning-solvent-contaminated site at which
1239	cleanup is undertaken by the real property owner pursuant to s.
1240	376.3078(11), if the real property owner is not also, and has
1241	never been, the owner or operator of the drycleaning facility
1242	where the contamination exists; or
1243	3.  A brownfield site in a designated brownfield area under
1244	s. 376.80.
1245	(3)  The Department of Environmental Protection shall be
1246	responsible for allocating the tax credits provided for in s.
1247	ss. 199.1055 and 220.1845, not to exceed a total of $2 million
1248	in tax credits annually.
1249	(8)  On or before March 1, the Department of Environmental
1250	Protection shall inform each eligible tax credit applicant of
1251	the amount of its partial tax credit and provide each eligible
1252	tax credit applicant with a tax credit certificate that must be
1253	submitted with its tax return to the Department of Revenue to
1254	claim the tax credit or be transferred pursuant to s.
1255	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
1256	the payment of refunds if total credits exceed the amount of tax
1257	owed.
1258	(12)  A tax credit applicant who receives state-funded site
1259	rehabilitation under s. 376.3078(3) for rehabilitation of a
1260	drycleaning-solvent-contaminated site is ineligible to receive a
1261	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
1262	by the tax credit applicant in conjunction with the
1263	rehabilitation of that site during the same time period that
1264	state-administered site rehabilitation was underway.
1265	Section 27.  Subsection (13) of section 493.6102, Florida
1266	Statutes, is amended to read:
1267	493.6102  Inapplicability of this chapter.--This chapter
1268	shall not apply to:
1269	(13)  Any individual employed as a security officer by a
1270	church or ecclesiastical or denominational organization having
1271	an established physical place of worship in this state at which
1272	nonprofit religious services and activities are regularly
1273	conducted or by a church cemetery religious institution as
1274	defined in s. 199.183(2)(a) to provide security on the
1275	institution property of the organization or cemetery, and who
1276	does not carry a firearm in the course of her or his duties.
1277	Section 28.  Paragraph (a) of subsection (3) of section
1278	516.031, Florida Statutes, is amended to read:
1279	516.031  Finance charge; maximum rates.--
1280	(3)  OTHER CHARGES.--
1281	(a)  In addition to the interest, delinquency, and
1282	insurance charges herein provided for, no further or other
1283	charges or amount whatsoever for any examination, service,
1284	commission, or other thing or otherwise shall be directly or
1285	indirectly charged, contracted for, or received as a condition
1286	to the grant of a loan, except:
1287	1.  An amount not to exceed $10 to reimburse a portion of
1288	the costs for investigating the character and credit of the
1289	person applying for the loan;
1290	2.  An annual fee of $25 on the anniversary date of each
1291	line-of-credit account;
1292	3.  Charges paid for brokerage fee on a loan or line of
1293	credit of more than $10,000, title insurance, and the appraisal
1294	of real property offered as security when paid to a third party
1295	and supported by an actual expenditure;
1296	4.  Intangible personal property tax on the loan note or
1297	obligation when secured by a lien on real property;
1298	4.5.  The documentary excise tax and lawful fees, if any,
1299	actually and necessarily paid out by the licensee to any public
1300	officer for filing, recording, or releasing in any public office
1301	any instrument securing the loan, which fees may be collected
1302	when the loan is made or at any time thereafter;
1303	5.6.  The premium payable for any insurance in lieu of
1304	perfecting any security interest otherwise required by the
1305	licensee in connection with the loan, if the premium does not
1306	exceed the fees which would otherwise be payable, which premium
1307	may be collected when the loan is made or at any time
1308	thereafter;
1309	6.7.  Actual and reasonable attorney's fees and court costs
1310	as determined by the court in which suit is filed;
1311	7.8.  Actual and commercially reasonable expenses of
1312	repossession, storing, repairing and placing in condition for
1313	sale, and selling of any property pledged as security; or
1314	8.9.  A delinquency charge not to exceed $10 for each
1315	payment in default for a period of not less than 10 days, if the
1316	charge is agreed upon, in writing, between the parties before
1317	imposing the charge.
1318
1319	Any charges, including interest, in excess of the combined total
1320	of all charges authorized and permitted by this chapter
1321	constitute a violation of chapter 687 governing interest and
1322	usury, and the penalties of that chapter apply. In the event of
1323	a bona fide error, the licensee shall refund or credit the
1324	borrower with the amount of the overcharge immediately but
1325	within 20 days from the discovery of such error.
1326	Section 29.  Paragraph (m) of subsection (5) of section
1327	627.311, Florida Statutes, is amended to read:
1328	627.311  Joint underwriters and joint reinsurers; public
1329	records and public meetings exemptions.--
1330	(5)
1331	(m)  Each joint underwriting plan or association created
1332	under this section is not a state agency, board, or commission.
1333	However, for the purposes of s. 199.183(1) only, the joint
1334	underwriting plan is a political subdivision of the state and is
1335	exempt from the corporate income tax.
1336	Section 30.  Paragraph (j) of subsection (6) of section
1337	627.351, Florida Statutes, is amended to read:
1338	627.351  Insurance risk apportionment plans.--
1339	(6)  CITIZENS PROPERTY INSURANCE CORPORATION.--
1340	(j)  For the purposes of s. 199.183(1), The corporation
1341	shall be considered a political subdivision of the state and
1342	shall be exempt from the corporate income tax. The premiums,
1343	assessments, investment income, and other revenue of the
1344	corporation are funds received for providing property insurance
1345	coverage as required by this subsection, paying claims for
1346	Florida citizens insured by the corporation, securing and
1347	repaying debt obligations issued by the corporation, and
1348	conducting all other activities of the corporation, and shall
1349	not be considered taxes, fees, licenses, or charges for services
1350	imposed by the Legislature on individuals, businesses, or
1351	agencies outside state government. Bonds and other debt
1352	obligations issued by or on behalf of the corporation are not to
1353	be considered "state bonds" within the meaning of s. 215.58(8).
1354	The corporation is not subject to the procurement provisions of
1355	chapter 287, and policies and decisions of the corporation
1356	relating to incurring debt, levying of assessments and the sale,
1357	issuance, continuation, terms and claims under corporation
1358	policies, and all services relating thereto, are not subject to
1359	the provisions of chapter 120. The corporation is not required
1360	to obtain or to hold a certificate of authority issued by the
1361	office, nor is it required to participate as a member insurer of
1362	the Florida Insurance Guaranty Association. However, the
1363	corporation is required to pay, in the same manner as an
1364	authorized insurer, assessments pledged by the Florida Insurance
1365	Guaranty Association to secure bonds issued or other
1366	indebtedness incurred to pay covered claims arising from insurer
1367	insolvencies caused by, or proximately related to, hurricane
1368	losses. It is the intent of the Legislature that the tax
1369	exemptions provided in this paragraph will augment the financial
1370	resources of the corporation to better enable the corporation to
1371	fulfill its public purposes. Any bonds issued by the
1372	corporation, their transfer, and the income therefrom, including
1373	any profit made on the sale thereof, shall at all times be free
1374	from taxation of every kind by the state and any political
1375	subdivision or local unit or other instrumentality thereof;
1376	however, this exemption does not apply to any tax imposed by
1377	chapter 220 on interest, income, or profits on debt obligations
1378	owned by corporations other than the corporation.
1379	Section 31.  Paragraph (b) of subsection (4) of section
1380	650.05, Florida Statutes, is amended to read:
1381	650.05  Plans for coverage of employees of political
1382	subdivisions.--
1383	(4)
1384	(b)  The grants-in-aid and other revenue referred to in
1385	paragraph (a) specifically include, but are not limited to,
1386	minimum foundation program grants to public school districts and
1387	community colleges; gasoline, motor fuel, intangible, cigarette,
1388	racing, and insurance premium taxes distributed to political
1389	subdivisions; and amounts specifically appropriated as grants-
1390	in-aid for mental health, mental retardation, and mosquito
1391	control programs.
1392	Section 32.  Subsection (1) of section 655.071, Florida
1393	Statutes, is amended to read:
1394	655.071  International banking facilities; definitions;
1395	notice before establishment.--
1396	(1)  "International banking facility" means a set of asset
1397	and liability accounts segregated on the books and records of a
1398	banking organization, as that term is defined in s. 201.23
1399	199.023, that includes only international banking facility
1400	deposits, borrowings, and extensions of credit, as those terms
1401	shall be defined by the commission pursuant to subsection (2).
1402	Section 33.  Subsections (5) and (6) of section 733.702,
1403	Florida Statutes, are amended to read:
1404	733.702  Limitations on presentation of claims.--
1405	(5)  The Department of Revenue may file a claim against the
1406	estate of a decedent for taxes due under chapter 199 after the
1407	expiration of the time for filing claims provided in subsection
1408	(1), if the department files its claim within 30 days after the
1409	service of the inventory. Upon filing of the estate tax return
1410	with the department as provided in s. 198.13, or to the extent
1411	the inventory or estate tax return is amended or supplemented,
1412	the department has the right to file a claim or to amend its
1413	previously filed claim within 30 days after service of the
1414	estate tax return, or an amended or supplemented inventory or
1415	filing of an amended or supplemental estate tax return, as to
1416	the additional information disclosed.
1417	(5)(6)  Nothing in this section shall extend the
1418	limitations period set forth in s. 733.710.
1419	Section 34.  Paragraph (a) of subsection (1) of section
1420	766.105, Florida Statutes, is amended to read:
1421	766.105  Florida Patient's Compensation Fund.--
1422	(1)  DEFINITIONS.--The following definitions apply in the
1423	interpretation and enforcement of this section:
1424	(a)  The term "fund" means the Florida Patient's
1425	Compensation Fund. The fund is not a state agency, board, or
1426	commission. However, for the purposes of s. 199.183(1) only, the
1427	fund shall be considered a political subdivision of this state.
1428	Section 35.  Sections 199.012, 199.023, 199.032, 199.033,
1429	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
1430	199.133, 199.135, 199.143, 199.145, 199.155, 199.175, 199.183,
1431	199.185, 199.1851, 199.202, 199.212, 199.218, 199.232, 199.262,
1432	199.272, 199.282, 199.292, and 199.303, Florida Statutes, are
1433	repealed.
1434	Section 36.  This act shall take effect October 1, 2005.

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