HB 0661

1	A bill to be entitled
2	An act relating to intangible personal property taxes;
3	repealing ss. 199.012, 199.023, 199.032, 199.033, 199.042,
4	199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
5	199.133, 199.135, 199.143, 199.145, 199.155, 199.175,
6	199.183, 199.185, 199.1851, 199.202, 199.212, 199.218,
7	199.232, 199.262, 199.272, 199.282, 199.292, and 199.303,
8	F.S., relating to the intangible personal property tax;
9	amending ss. 28.35, 72.011, 192.0105, 192.032, 192.042,
10	192.091, 193.114, 196.015, 196.199, 196.1993, 201.23,
11	212.02, 213.015, 213.05, 213.053, 213.054, 213.13, 213.27,
12	215.555, 220.1845, 288.039, 288.1045, 288.106, 288.1067,
13	341.840, 376.30781, 493.6102, 516.031, 627.311, 627.351,
14	650.05, 655.071, 733.702, and 766.105, F.S., to conform to
15	the repeal of the intangible personal property tax;
16	providing an effective date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1.  Sections 199.012, 199.023, 199.032, 199.033,
21	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
22	199.133, 199.135, 199.143, 199.145, 199.155, 199.175, 199.183,
23	199.185, 199.1851, 199.202, 199.212, 199.218, 199.232, 199.262,
24	199.272, 199.282, 199.292, and 199.303, Florida Statutes, are
25	repealed.
26	Section 2.  Paragraph (c) of subsection (1) of section
27	28.35, Florida Statutes, is amended to read:
28	28.35  Florida Clerks of Court Operations Corporation.--
29	(1)
30	(c)  For the purposes of s. 199.183(1), The corporation
31	shall be considered a political subdivision of the state and
32	shall be exempt from the corporate income tax. The corporation
33	is not subject to the procurement provisions of chapter 287 and
34	policies and decisions of the corporation relating to incurring
35	debt, levying assessments, and the sale, issuance, continuation,
36	terms, and claims under corporation policies, and all services
37	relating thereto, are not subject to the provisions of chapter
38	120.
39	Section 3.  Paragraph (a) of subsection (1) of section
40	72.011, Florida Statutes, is amended to read:
41	72.011  Jurisdiction of circuit courts in specific tax
42	matters; administrative hearings and appeals; time for
43	commencing action; parties; deposits.--
44	(1)(a)  A taxpayer may contest the legality of any
45	assessment or denial of refund of tax, fee, surcharge, permit,
46	interest, or penalty provided for under s. 125.0104, s.
47	125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
48	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
49	chapter 212, chapter 213, chapter 220, chapter 221, s.
50	370.07(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
51	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
52	chapter 563, chapter 564, chapter 565, chapter 624, or s.
53	681.117 by filing an action in circuit court; or, alternatively,
54	the taxpayer may file a petition under the applicable provisions
55	of chapter 120. However, once an action has been initiated under
56	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
57	120.80(14)(b), no action relating to the same subject matter may
58	be filed by the taxpayer in circuit court, and judicial review
59	shall be exclusively limited to appellate review pursuant to s.
60	120.68; and once an action has been initiated in circuit court,
61	no action may be brought under chapter 120.
62	Section 4.  Paragraph (a) of subsection (4) of section
63	192.0105, Florida Statutes, is amended to read:
64	192.0105  Taxpayer rights.--There is created a Florida
65	Taxpayer's Bill of Rights for property taxes and assessments to
66	guarantee that the rights, privacy, and property of the
67	taxpayers of this state are adequately safeguarded and protected
68	during tax levy, assessment, collection, and enforcement
69	processes administered under the revenue laws of this state. The
70	Taxpayer's Bill of Rights compiles, in one document, brief but
71	comprehensive statements that summarize the rights and
72	obligations of the property appraisers, tax collectors, clerks
73	of the court, local governing boards, the Department of Revenue,
74	and taxpayers. Additional rights afforded to payors of taxes and
75	assessments imposed under the revenue laws of this state are
76	provided in s. 213.015. The rights afforded taxpayers to assure
77	that their privacy and property are safeguarded and protected
78	during tax levy, assessment, and collection are available only
79	insofar as they are implemented in other parts of the Florida
80	Statutes or rules of the Department of Revenue. The rights so
81	guaranteed to state taxpayers in the Florida Statutes and the
82	departmental rules include:
83	(4)  THE RIGHT TO CONFIDENTIALITY.--
84	(a)  The right to have information kept confidential,
85	including federal tax information, ad valorem tax returns,
86	social security numbers, all financial records produced by the
87	taxpayer, Form DR-219 returns for documentary stamp tax
88	information, and sworn statements of gross income, copies of
89	federal income tax returns for the prior year, wage and earnings
90	statements (W-2 forms), and other documents (see ss. 192.105,
91	193.074, 193.114(5)(6), 195.027(3) and (6), and 196.101(4)(c)).
92	Section 5.  Subsections (5), (6), and (7) of section
93	192.032, Florida Statutes, are amended to read:
94	192.032  Situs of property for assessment purposes.--All
95	property shall be assessed according to its situs as follows:
96	(5)  Intangible personal property, according to the rules
97	laid down in chapter 199.
98	(5)(6)(a)  Notwithstanding the provisions of subsection
99	(2), personal property used as a marine cargo container in the
100	conduct of foreign or interstate commerce shall not be deemed to
101	have acquired a taxable situs within a county when the property
102	is temporarily halted or stored within the state for a period
103	not exceeding 180 days.
104	(b)  "Marine cargo container" means a nondisposable
105	receptacle which is of a permanent character, strong enough to
106	be suitable for repeated use; which is specifically designed to
107	facilitate the carriage of goods by one or more modes of
108	transport, one of which shall be by ocean vessel, without
109	intermediate reloading; and which is fitted with devices
110	permitting its ready handling, particularly in the transfer from
111	one transport mode to another. The term "marine cargo container"
112	includes a container when carried on a chassis but does not
113	include a vehicle or packaging.
114	(6)(7)  Notwithstanding any other provision of this
115	section, tangible personal property used in traveling shows such
116	as carnivals, ice shows, or circuses shall be deemed to be
117	physically present or habitually located or typically present
118	only to the extent the value of such property is multiplied by a
119	fraction, the numerator of which is the number of days such
120	property is present in Florida during the taxable year and the
121	denominator of which is the number of days in the taxable year.
122	However, railroad property of such traveling shows shall be
123	taxable under s. 193.085(4)(b) and not under this section.
124	Section 6.  Subsection (3) of section 192.042, Florida
125	Statutes, is amended to read:
126	192.042  Date of assessment.--All property shall be
127	assessed according to its just value as follows:
128	(3)  Intangible personal property, according to the rules
129	laid down in chapter 199.
130	Section 7.  Subsection (5) of section 192.091, Florida
131	Statutes, is amended to read:
132	192.091  Commissions of property appraisers and tax
133	collectors.--
134	(5)  Provided, that the provisions of this section shall
135	not apply to commissions on intangible property taxes or
136	drainage district or drainage subdistrict taxes; and
137	Section 8.  Subsections (4), (5), and (6) of section
138	193.114, Florida Statutes, are amended to read:
139	193.114  Preparation of assessment rolls.--
140	(4)  The department shall promulgate regulations and forms
141	for the preparation of the intangible personal property roll to
142	comply with chapter 199.
143	(4)(5)  For every change made to the assessed or taxable
144	value of a parcel on an assessment roll subsequent to the
145	mailing of the notice provided for in s. 200.069, the property
146	appraiser shall document the reason for such change in the
147	public records of the office of the property appraiser in a
148	manner acceptable to the executive director or the executive
149	director's designee. For every change that decreases the
150	assessed or taxable value of a parcel on an assessment roll
151	between the time of complete submission of the tax roll pursuant
152	to s. 193.1142(3) and mailing of the notice provided for in s.
153	200.069, the property appraiser shall document the reason for
154	such change in the public records of the office of the property
155	appraiser in a manner acceptable to the executive director or
156	the executive director's designee. Changes made by the value
157	adjustment board are not subject to the requirements of this
158	subsection.
159	(5)(6)  For proprietary purposes, including the furnishing
160	or sale of copies of the tax roll under s. 119.07(1), the
161	property appraiser is the custodian of the tax roll and the
162	copies of it which are maintained by any state agency. The
163	department or any state or local agency may use copies of the
164	tax roll received by it for official purposes and shall permit
165	inspection and examination thereof under s. 119.07(1), but is
166	not required to furnish copies of the records. A social security
167	number submitted under s. 196.011(1) is confidential and exempt
168	from s. 24(a), Art. I of the State Constitution and the
169	provisions of s. 119.07(1). A copy of documents containing the
170	numbers furnished or sold by the property appraiser, except a
171	copy furnished to the department, or a copy of documents
172	containing social security numbers provided by the department or
173	any state or local agency for inspection or examination by the
174	public, must exclude those social security numbers.
175	Section 9.  Subsection (9) of section 196.015, Florida
176	Statutes, is amended to read:
177	196.015  Permanent residency; factual determination by
178	property appraiser.--Intention to establish a permanent
179	residence in this state is a factual determination to be made,
180	in the first instance, by the property appraiser. Although any
181	one factor is not conclusive of the establishment or
182	nonestablishment of permanent residence, the following are
183	relevant factors that may be considered by the property
184	appraiser in making his or her determination as to the intent of
185	a person claiming a homestead exemption to establish a permanent
186	residence in this state:
187	(9)  The previous filing of Florida intangible tax returns
188	by the applicant.
189	Section 10.  Paragraph (b) of subsection (2) of section
190	196.199, Florida Statutes, is amended to read:
191	196.199  Government property exemption.--
192	(2)  Property owned by the following governmental units but
193	used by nongovernmental lessees shall only be exempt from
194	taxation under the following conditions:
195	(b)  Except as provided in paragraph (c), the exemption
196	provided by this subsection shall not apply to those portions of
197	a leasehold or other possessory interest in real property,
198	except for any leasehold or other possessory interest described
199	in s. 4(a), Art. VII of the State Constitution or subsection
200	(7), owned by the United States, the state, any political
201	subdivision of the state, any municipality of the state, or any
202	agency, authority, and other public body corporate of the state,
203	which are undeveloped or predominantly used for residential or
204	commercial purposes and upon which rental payments are due
205	defined by s. 199.023(1)(d), subject to the provisions of
206	subsection (7). Such leasehold or other interest shall be taxed
207	only as intangible personal property pursuant to chapter 199 if
208	rental payments are due in consideration of such leasehold or
209	other interest. If no rental payments are due pursuant to the
210	agreement creating such leasehold or other interest, the
211	leasehold or other interest shall be taxed as real property.
212	Nothing in this paragraph shall be deemed to exempt personal
213	property, buildings, or other real property improvements owned
214	by the lessee from ad valorem taxation.
215	Section 11.  Section 196.1993, Florida Statutes, is amended
216	to read:
217	196.1993  Certain agreements with local governments for use
218	of public property; exemption.--Any agreement entered into with
219	a local governmental authority prior to January 1, 1969, for use
220	of public property, under which it was understood and agreed in
221	a written instrument or by special act that no ad valorem real
222	property taxes would be paid by the licensee or lessee, shall be
223	deemed a license or management agreement for the use or
224	management of public property. Such interest shall be deemed not
225	to convey an interest in the property and shall not be subject
226	to ad valorem real property taxation. Nothing in this section
227	shall be deemed to exempt such licensee from the ad valorem
228	intangible tax and the ad valorem personal property tax.
229	Section 12.  Subsection (4) of section 201.23, Florida
230	Statutes, is amended to read:
231	201.23  Foreign notes and other written obligations
232	exempt.--
233	(4)(a)  The excise taxes imposed by this chapter shall not
234	apply to the documents, notes, evidences of indebtedness,
235	financing statements, drafts, bills of exchange, or other
236	taxable items dealt with, made, issued, drawn upon, accepted,
237	delivered, shipped, received, signed, executed, assigned,
238	transferred, or sold by or to a banking organization, as defined
239	in s. 199.023(9), in the conduct of an international banking
240	transaction, as defined in s. 199.023(11). Nothing in this
241	subsection shall be construed to change the application of
242	paragraph (2)(a).
243	(b)  For purposes of this subsection:
244	1.  "Banking organization" means:
245	a.  A bank organized and existing under the laws of this
246	state;
247	b.  A national bank organized and existing pursuant to the
248	provisions of the National Bank Act, 12 U.S.C. ss. 21 et seq.,
249	and maintaining its principal office in this state;
250	c.  An Edge Act corporation organized pursuant to the
251	provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C. ss.
252	611 et seq., and maintaining an office in this state;
253	d.  An international bank agency licensed pursuant to the
254	laws of this state;
255	e.  A federal agency licensed pursuant to ss. 4 and 5 of
256	the International Banking Act of 1978 to maintain an office in
257	this state;
258	f.  A savings association organized and existing under the
259	laws of this state;
260	g.  A federal association organized and existing pursuant
261	to the provisions of the Home Owners' Loan Act of 1933, 12
262	U.S.C. ss. 1461 et seq., and maintaining its principal office in
263	this state; or
264	h.  A Florida export finance corporation organized and
265	existing pursuant to the provisions of part V of chapter 288.
266	2.  "International banking transaction" means:
267	a.  The financing of the exportation from, or the
268	importation into, the United States or between jurisdictions
269	abroad of tangible personal property or services;
270	b.  The financing of the production, preparation, storage,
271	or transportation of tangible personal property or services
272	which are identifiable as being directly and solely for export
273	from, or import into, the United States or between jurisdictions
274	abroad;
275	c.  The financing of contracts, projects, or activities to
276	be performed substantially abroad, except those transactions
277	secured by a mortgage, deed of trust, or other lien upon real
278	property located in the state;
279	d.  The receipt of deposits or borrowings or the extensions
280	of credit by an international banking facility, except the loan
281	or deposit of funds secured by mortgage, deed of trust, or other
282	lien upon real property located in the state; or
283	e.  Entering into foreign exchange trading or hedging
284	transactions in connection with the activities described in sub-
285	subparagraph d.
286	Section 13.  Subsection (19) of section 212.02, Florida
287	Statutes, is amended to read:
288	212.02  Definitions.--The following terms and phrases when
289	used in this chapter have the meanings ascribed to them in this
290	section, except where the context clearly indicates a different
291	meaning:
292	(19)  "Tangible personal property" means and includes
293	personal property which may be seen, weighed, measured, or
294	touched or is in any manner perceptible to the senses, including
295	electric power or energy, boats, motor vehicles and mobile homes
296	as defined in s. 320.01(1) and (2), aircraft as defined in s.
297	330.27, and all other types of vehicles. The term "tangible
298	personal property" does not include stocks, bonds, notes,
299	insurance, or other obligations or securities,; intangibles as
300	defined by the intangible tax law of the state; or pari-mutuel
301	tickets sold or issued under the racing laws of the state.
302	Section 14.  Subsections (3), (6), and (11) of section
303	213.015, Florida Statutes, are amended to read:
304	213.015  Taxpayer rights.--There is created a Florida
305	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
306	and property of Florida taxpayers are adequately safeguarded and
307	protected during tax assessment, collection, and enforcement
308	processes administered under the revenue laws of this state. The
309	Taxpayer's Bill of Rights compiles, in one document, brief but
310	comprehensive statements which explain, in simple, nontechnical
311	terms, the rights and obligations of the Department of Revenue
312	and taxpayers. Section 192.0105 provides additional rights
313	afforded to payors of property taxes and assessments. The rights
314	afforded taxpayers to ensure that their privacy and property are
315	safeguarded and protected during tax assessment and collection
316	are available only insofar as they are implemented in other
317	parts of the Florida Statutes or rules of the Department of
318	Revenue. The rights so guaranteed Florida taxpayers in the
319	Florida Statutes and the departmental rules are:
320	(3)  The right to be represented or advised by counsel or
321	other qualified representatives at any time in administrative
322	interactions with the department, the right to procedural
323	safeguards with respect to recording of interviews during tax
324	determination or collection processes conducted by the
325	department, the right to be treated in a professional manner by
326	department personnel, and the right to have audits, inspections
327	of records, and interviews conducted at a reasonable time and
328	place except in criminal and internal investigations (see ss.
329	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
330	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (13),
331	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
332	(6)  The right to be informed of impending collection
333	actions which require sale or seizure of property or freezing of
334	assets, except jeopardy assessments, and the right to at least
335	30 days' notice in which to pay the liability or seek further
336	review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
337	211.125(5), 212.03(5), 212.0305(3)(j), 212.04(7), 212.14(1),
338	213.73(3), 213.731, and 220.739).
339	(11)  The right to procedures for requesting cancellation,
340	release, or modification of liens filed by the department and
341	for requesting that any lien which is filed in error be so noted
342	on the lien cancellation filed by the department, in public
343	notice, and in notice to any credit agency at the taxpayer's
344	request (see ss. 198.22, 199.262, 212.15(4), 213.733, and
345	220.819).
346	Section 15.  Section 213.05, Florida Statutes, is amended
347	to read:
348	213.05  Department of Revenue; control and administration
349	of revenue laws.--The Department of Revenue shall have only
350	those responsibilities for ad valorem taxation specified to the
351	department in chapter 192, taxation, general provisions; chapter
352	193, assessments; chapter 194, administrative and judicial
353	review of property taxes; chapter 195, property assessment
354	administration and finance; chapter 196, exemption; chapter 197,
355	tax collections, sales, and liens; chapter 199, intangible
356	personal property taxes; and chapter 200, determination of
357	millage. The Department of Revenue shall have the responsibility
358	of regulating, controlling, and administering all revenue laws
359	and performing all duties as provided in s. 125.0104, the Local
360	Option Tourist Development Act; s. 125.0108, tourist impact tax;
361	chapter 198, estate taxes; chapter 201, excise tax on documents;
362	chapter 202, communications services tax; chapter 203, gross
363	receipts taxes; chapter 206, motor and other fuel taxes; chapter
364	211, tax on production of oil and gas and severance of solid
365	minerals; chapter 212, tax on sales, use, and other
366	transactions; chapter 220, income tax code; chapter 221,
367	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
368	fuel and special fuel; s. 370.07(3), Apalachicola Bay oyster
369	surcharge; s. 376.11, pollutant spill prevention and control; s.
370	403.718, waste tire fees; s. 403.7185, lead-acid battery fees;
371	s. 538.09, registration of secondhand dealers; s. 538.25,
372	registration of secondary metals recyclers; s. 624.4621, group
373	self-insurer's fund premium tax; s. 624.5091, retaliatory tax;
374	s. 624.475, commercial self-insurance fund premium tax; ss.
375	624.509-624.511, insurance code: administration and general
376	provisions; s. 624.515, State Fire Marshal regulatory
377	assessment; s. 627.357, medical malpractice self-insurance
378	premium tax; s. 629.5011, reciprocal insurers premium tax; and
379	s. 681.117, motor vehicle warranty enforcement.
380	Section 16.  Subsections (1) and (4), paragraphs (p) and
381	(k) of subsection (7), and paragraph (a) of subsection (14) of
382	section 213.053, Florida Statutes, are amended to read:
383	213.053  Confidentiality and information sharing.--
384	(1)(a)  The provisions of this section apply to s.
385	125.0104, county government; s. 125.0108, tourist impact tax;
386	chapter 175, municipal firefighters' pension trust funds;
387	chapter 185, municipal police officers' retirement trust funds;
388	chapter 198, estate taxes; chapter 199, intangible personal
389	property taxes; chapter 201, excise tax on documents; chapter
390	203, gross receipts taxes; chapter 211, tax on severance and
391	production of minerals; chapter 212, tax on sales, use, and
392	other transactions; chapter 220, income tax code; chapter 221,
393	emergency excise tax; s. 252.372, emergency management,
394	preparedness, and assistance surcharge; s. 370.07(3),
395	Apalachicola Bay oyster surcharge; chapter 376, pollutant spill
396	prevention and control; s. 403.718, waste tire fees; s.
397	403.7185, lead-acid battery fees; s. 538.09, registration of
398	secondhand dealers; s. 538.25, registration of secondary metals
399	recyclers; ss. 624.501 and 624.509-624.515, insurance code; s.
400	681.117, motor vehicle warranty enforcement; and s. 896.102,
401	reports of financial transactions in trade or business.
402	(b)  The provisions of this section also apply to chapter
403	202, the Communications Services Tax Simplification Law. This
404	paragraph is subject to the Open Government Sunset Review Act of
405	1995 in accordance with s. 119.15, and shall stand repealed on
406	October 2, 2006, unless reviewed and saved from repeal through
407	reenactment by the Legislature.
408	(4)  Nothing contained in this section shall prevent the
409	department from publishing statistics so classified as to
410	prevent the identification of particular accounts, reports,
411	declarations, or returns or prevent the department from
412	disclosing to the Chief Financial Officer the names and
413	addresses of those taxpayers who have claimed an exemption
414	pursuant to s. 199.185(1)(i) or a deduction pursuant to s.
415	220.63(5).
416	(7)  Notwithstanding any other provision of this section,
417	the department may provide:
418	(k)1.  Payment information relative to chapters 199, 201,
419	212, 220, 221, and 624 to the Office of Tourism, Trade, and
420	Economic Development, or its employees or agents that are
421	identified in writing by the office to the department, in the
422	administration of the tax refund program for qualified defense
423	contractors authorized by s. 288.1045 and the tax refund program
424	for qualified target industry businesses authorized by s.
425	288.106.
426	2.  Information relative to tax credits taken by a business
427	under s. 220.191 and exemptions or tax refunds received by a
428	business under s. 212.08(5)(j) to the Office of Tourism, Trade,
429	and Economic Development, or its employees or agents that are
430	identified in writing by the office to the department, in the
431	administration and evaluation of the capital investment tax
432	credit program authorized in s. 220.191 and the semiconductor,
433	defense, and space tax exemption program authorized in s.
434	212.08(5)(j).
435	(p)  Information relative to ss. 199.1055, 220.1845, and
436	376.30781 to the Department of Environmental Protection in the
437	conduct of its official business.
438
439	Disclosure of information under this subsection shall be
440	pursuant to a written agreement between the executive director
441	and the agency. Such agencies, governmental or nongovernmental,
442	shall be bound by the same requirements of confidentiality as
443	the Department of Revenue. Breach of confidentiality is a
444	misdemeanor of the first degree, punishable as provided by s.
445	775.082 or s. 775.083.
446	(14)(a)  Notwithstanding any other provision of this
447	section, the department shall, subject to the safeguards
448	specified in paragraph (c), disclose to the Division of
449	Corporations of the Department of State the name, address,
450	federal employer identification number, and duration of tax
451	filings with this state of all corporate or partnership entities
452	which are not on file or have a dissolved status with the
453	Division of Corporations and which have filed tax returns
454	pursuant to either chapter 199 or chapter 220.
455	Section 17.  Section 213.054, Florida Statutes, is amended
456	to read:
457	213.054  Persons claiming tax exemptions or deductions;
458	annual report.--The Department of Revenue shall be responsible
459	for monitoring the utilization of tax exemptions and tax
460	deductions authorized pursuant to chapter 81-179, Laws of
461	Florida. On or before September 1 of each year, the department
462	shall report to the Chief Financial Officer the names and
463	addresses of all persons who have claimed an exemption pursuant
464	to s. 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
465	Section 18.  Subsection (2) of section 213.13, Florida
466	Statutes, is amended to read:
467	213.13  Electronic remittance and distribution of funds
468	collected by clerks of the court.--
469	(2)  The funds to be remitted electronically by the clerks
470	include proceeds from the taxes imposed by chapter 199, chapter
471	201, and all other fees, fines, reimbursements, court costs, or
472	other court-related funds that the clerks must remit to the
473	state pursuant to law. At a minimum, these electronic remittance
474	procedures must include:
475	(a)  The prescribed reporting frequency and time period for
476	the clerks to remit such funds and the prescribed time period in
477	which the department must electronically deposit the funds
478	received to the appropriate state and local funds and accounts;
479	(b)  The electronic format and type of debit remittance
480	system to be used by the clerks to remit the funds to the
481	department;
482	(c)  The means of communication used to transmit the
483	required information; and
484	(d)  The information that must be submitted with such
485	remittance.
486	Section 19.  Section 213.27, Florida Statutes, is amended
487	to read:
488	213.27  Contracts with debt collection agencies and certain
489	vendors.--
490	(1)  The Department of Revenue may, for the purpose of
491	collecting any delinquent taxes due from a taxpayer, including
492	taxes for which a bill or notice has been generated, contract
493	with any debt collection agency or attorney doing business
494	within or without this state for the collection of such
495	delinquent taxes including penalties and interest thereon. The
496	department may also share confidential information pursuant to
497	the contract necessary for the collection of delinquent taxes
498	and taxes for which a billing or notice has been generated.
499	Contracts will be made pursuant to chapter 287. The taxpayer
500	must be notified by mail by the department, its employees, or
501	its authorized representative 30 days prior to commencing any
502	litigation to recover any delinquent taxes. The taxpayer must be
503	notified by mail by the department 30 days prior to the
504	department assigning the collection of any taxes to the debt
505	collection agency.
506	(2)  The department may enter into contracts with any
507	individual or business for the purpose of identifying intangible
508	personal property tax liability. Contracts may provide for the
509	identification of assets subject to the tax on intangible
510	personal property, the determination of value of such property,
511	the requirement for filing a tax return and the collection of
512	taxes due, including applicable penalties and interest thereon.
513	The department may share confidential information pursuant to
514	the contract necessary for the identification of taxable
515	intangible personal property. Contracts shall be made pursuant
516	to chapter 287. The taxpayer must be notified by mail by the
517	department 30 days prior to the department assigning
518	identification of intangible personal property to an individual
519	or business.
520	(2)(3)  Any contract may provide, in the discretion of the
521	executive director of the Department of Revenue, the manner in
522	which the compensation for such services will be paid. Under
523	standards established by the department, such compensation shall
524	be added to the amount of the tax and collected as a part
525	thereof by the agency or deducted from the amount of tax,
526	penalty, and interest actually collected.
527	(3)(4)  All funds collected under the terms of the
528	contract, less the fees provided in the contract, shall be
529	remitted to the department within 30 days from the date of
530	collection from a taxpayer. Forms to be used for such purpose
531	shall be prescribed by the department.
532	(4)(5)  The department shall require a bond from the debt
533	collection agency or the individual or business contracted with
534	under subsection (2) not in excess of $100,000 guaranteeing
535	compliance with the terms of the contract. However, a bond of
536	$10,000 is required from a debt collection agency if the agency
537	does not actually collect and remit delinquent funds to the
538	department.
539	(5)(6)  The department may, for the purpose of ascertaining
540	the amount of or collecting any taxes due from a person doing
541	mail order business in this state, contract with any auditing
542	agency doing business within or without this state for the
543	purpose of conducting an audit of such mail order business;
544	however, such audit agency may not conduct an audit on behalf of
545	the department of any person domiciled in this state, person
546	registered for sales and use tax purposes in this state, or
547	corporation filing a Florida corporate tax return, if any such
548	person or corporation objects to such audit in writing to the
549	department and the auditing agency. The department shall notify
550	the taxpayer by mail at least 30 days before the department
551	assigns the collection of such taxes.
552	(6)(7)  Confidential information shared by the department
553	with debt collection or auditing agencies or individuals or
554	businesses with which the department has contracted under
555	subsection (2) is exempt from the provisions of s. 119.07(1),
556	and debt collection or auditing agencies and individuals or
557	businesses with which the department has contracted under
558	subsection (2) shall be bound by the same requirements of
559	confidentiality as the Department of Revenue. Breach of
560	confidentiality is a misdemeanor of the first degree, punishable
561	as provided by ss. 775.082 and 775.083.
562	(7)(8)(a)  The executive director of the department may
563	enter into contracts with private vendors to develop and
564	implement systems to enhance tax collections where compensation
565	to the vendors is funded through increased tax collections. The
566	amount of compensation paid to a vendor shall be based on a
567	percentage of increased tax collections attributable to the
568	system after all administrative and judicial appeals are
569	exhausted, and the total amount of compensation paid to a vendor
570	shall not exceed the maximum amount stated in the contract.
571	(b)  A person acting on behalf of the department under a
572	contract authorized by this subsection does not exercise any of
573	the powers of the department, except that the person is an agent
574	of the department for the purposes of developing and
575	implementing a system to enhance tax collection.
576	(c)  Disclosure of information under this subsection shall
577	be pursuant to a written agreement between the executive
578	director and the private vendors. The vendors shall be bound by
579	the same requirements of confidentiality as the department.
580	Breach of confidentiality is a misdemeanor of the first degree,
581	punishable as provided in s. 775.082 or s. 775.083.
582	Section 20.  Paragraph (d) of subsection (6) of section
583	215.555, Florida Statutes, is amended to read:
584	215.555  Florida Hurricane Catastrophe Fund.--
585	(6)  REVENUE BONDS.--
586	(d)  Florida Hurricane Catastrophe Fund Finance
587	Corporation.--
588	1.  In addition to the findings and declarations in
589	subsection (1), the Legislature also finds and declares that:
590	a.  The public benefits corporation created under this
591	paragraph will provide a mechanism necessary for the cost-
592	effective and efficient issuance of bonds. This mechanism will
593	eliminate unnecessary costs in the bond issuance process,
594	thereby increasing the amounts available to pay reimbursement
595	for losses to property sustained as a result of hurricane
596	damage.
597	b.  The purpose of such bonds is to fund reimbursements
598	through the Florida Hurricane Catastrophe Fund to pay for the
599	costs of construction, reconstruction, repair, restoration, and
600	other costs associated with damage to properties of
601	policyholders of covered policies due to the occurrence of a
602	hurricane.
603	c.  The efficacy of the financing mechanism will be
604	enhanced by the corporation's ownership of the assessments, by
605	the insulation of the assessments from possible bankruptcy
606	proceedings, and by covenants of the state with the
607	corporation's bondholders.
608	2.a.  There is created a public benefits corporation, which
609	is an instrumentality of the state, to be known as the Florida
610	Hurricane Catastrophe Fund Finance Corporation.
611	b.  The corporation shall operate under a five-member board
612	of directors consisting of the Governor or a designee, the Chief
613	Financial Officer or a designee, the Attorney General or a
614	designee, the director of the Division of Bond Finance of the
615	State Board of Administration, and the senior employee of the
616	State Board of Administration responsible for operations of the
617	Florida Hurricane Catastrophe Fund.
618	c.  The corporation has all of the powers of corporations
619	under chapter 607 and under chapter 617, subject only to the
620	provisions of this subsection.
621	d.  The corporation may issue bonds and engage in such
622	other financial transactions as are necessary to provide
623	sufficient funds to achieve the purposes of this section.
624	e.  The corporation may invest in any of the investments
625	authorized under s. 215.47.
626	f.  There shall be no liability on the part of, and no
627	cause of action shall arise against, any board members or
628	employees of the corporation for any actions taken by them in
629	the performance of their duties under this paragraph.
630	3.a.  In actions under chapter 75 to validate any bonds
631	issued by the corporation, the notice required by s. 75.06 shall
632	be published only in Leon County and in two newspapers of
633	general circulation in the state, and the complaint and order of
634	the court shall be served only on the State Attorney of the
635	Second Judicial Circuit.
636	b.  The state hereby covenants with holders of bonds of the
637	corporation that the state will not repeal or abrogate the power
638	of the board to direct the Office of Insurance Regulation to
639	levy the assessments and to collect the proceeds of the revenues
640	pledged to the payment of such bonds as long as any such bonds
641	remain outstanding unless adequate provision has been made for
642	the payment of such bonds pursuant to the documents authorizing
643	the issuance of such bonds.
644	4.  The bonds of the corporation are not a debt of the
645	state or of any political subdivision, and neither the state nor
646	any political subdivision is liable on such bonds. The
647	corporation does not have the power to pledge the credit, the
648	revenues, or the taxing power of the state or of any political
649	subdivision. The credit, revenues, or taxing power of the state
650	or of any political subdivision shall not be deemed to be
651	pledged to the payment of any bonds of the corporation.
652	5.a.  The property, revenues, and other assets of the
653	corporation; the transactions and operations of the corporation
654	and the income from such transactions and operations; and all
655	bonds issued under this paragraph and interest on such bonds are
656	exempt from taxation by the state and any political subdivision,
657	including the intangibles tax under chapter 199 and the income
658	tax under chapter 220. This exemption does not apply to any tax
659	imposed by chapter 220 on interest, income, or profits on debt
660	obligations owned by corporations other than the Florida
661	Hurricane Catastrophe Fund Finance Corporation.
662	b.  All bonds of the corporation shall be and constitute
663	legal investments without limitation for all public bodies of
664	this state; for all banks, trust companies, savings banks,
665	savings associations, savings and loan associations, and
666	investment companies; for all administrators, executors,
667	trustees, and other fiduciaries; for all insurance companies and
668	associations and other persons carrying on an insurance
669	business; and for all other persons who are now or may hereafter
670	be authorized to invest in bonds or other obligations of the
671	state and shall be and constitute eligible securities to be
672	deposited as collateral for the security of any state, county,
673	municipal, or other public funds. This sub-subparagraph shall be
674	considered as additional and supplemental authority and shall
675	not be limited without specific reference to this sub-
676	subparagraph.
677	6.  The corporation and its corporate existence shall
678	continue until terminated by law; however, no such law shall
679	take effect as long as the corporation has bonds outstanding
680	unless adequate provision has been made for the payment of such
681	bonds pursuant to the documents authorizing the issuance of such
682	bonds. Upon termination of the existence of the corporation, all
683	of its rights and properties in excess of its obligations shall
684	pass to and be vested in the state.
685	Section 21.  Subsection (1) and paragraphs (b) and (c) of
686	subsection (3) of section 220.1845, Florida Statutes, are
687	amended to read:
688	220.1845  Contaminated site rehabilitation tax credit.--
689	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
690	(a)  A credit in the amount of 35 percent of the costs of
691	voluntary cleanup activity that is integral to site
692	rehabilitation at the following sites is available against any
693	tax due for a taxable year under this chapter:
694	1.  A drycleaning-solvent-contaminated site eligible for
695	state-funded site rehabilitation under s. 376.3078(3);
696	2.  A drycleaning-solvent-contaminated site at which
697	cleanup is undertaken by the real property owner pursuant to s.
698	376.3078(11), if the real property owner is not also, and has
699	never been, the owner or operator of the drycleaning facility
700	where the contamination exists; or
701	3.  A brownfield site in a designated brownfield area under
702	s. 376.80.
703	(b)  A tax credit applicant, or multiple tax credit
704	applicants working jointly to clean up a single site, may not be
705	granted more than $250,000 per year in tax credits for each site
706	voluntarily rehabilitated. Multiple tax credit applicants shall
707	be granted tax credits in the same proportion as their
708	contribution to payment of cleanup costs. Subject to the same
709	conditions and limitations as provided in this section, a
710	municipality, county, or other tax credit applicant which
711	voluntarily rehabilitates a site may receive not more than
712	$250,000 per year in tax credits which it can subsequently
713	transfer subject to the provisions in paragraph (g)(h).
714	(c)  If the credit granted under this section is not fully
715	used in any one year because of insufficient tax liability on
716	the part of the corporation, the unused amount may be carried
717	forward for a period not to exceed 5 years. The carryover credit
718	may be used in a subsequent year when the tax imposed by this
719	chapter for that year exceeds the credit for which the
720	corporation is eligible in that year under this section after
721	applying the other credits and unused carryovers in the order
722	provided by s. 220.02(8). Five years after the date a credit is
723	granted under this section, such credit expires and may not be
724	used. However, if during the 5-year period the credit is
725	transferred, in whole or in part, pursuant to paragraph (g)(h),
726	each transferee has 5 years after the date of transfer to use
727	its credit.
728	(d)  A taxpayer that files a consolidated return in this
729	state as a member of an affiliated group under s. 220.131(1) may
730	be allowed the credit on a consolidated return basis up to the
731	amount of tax imposed upon the consolidated group.
732	(e)  A taxpayer that receives credit under s. 199.1055 is
733	ineligible to receive credit under this section in a given tax
734	year.
735	(e)(f)  A tax credit applicant that receives state-funded
736	site rehabilitation under s. 376.3078(3) for rehabilitation of a
737	drycleaning-solvent-contaminated site is ineligible to receive
738	credit under this section for costs incurred by the tax credit
739	applicant in conjunction with the rehabilitation of that site
740	during the same time period that state-administered site
741	rehabilitation was underway.
742	(f)(g)  The total amount of the tax credits which may be
743	granted under this section and s. 199.1055 is $2 million
744	annually.
745	(g)(h)1.  Tax credits that may be available under this
746	section to an entity eligible under s. 376.30781 may be
747	transferred after a merger or acquisition to the surviving or
748	acquiring entity and used in the same manner and with the same
749	limitations.
750	2.  The entity or its surviving or acquiring entity as
751	described in subparagraph 1., may transfer any unused credit in
752	whole or in units of no less than 25 percent of the remaining
753	credit. The entity acquiring such credit may use it in the same
754	manner and with the same limitation as described in this
755	section. Such transferred credits may not be transferred again
756	although they may succeed to a surviving or acquiring entity
757	subject to the same conditions and limitations as described in
758	this section.
759	3.  In the event the credit provided for under this section
760	is reduced either as a result of a determination by the
761	Department of Environmental Protection or an examination or
762	audit by the Department of Revenue, such tax deficiency shall be
763	recovered from the first entity, or the surviving or acquiring
764	entity, to have claimed such credit up to the amount of credit
765	taken. Any subsequent deficiencies shall be assessed against any
766	entity acquiring and claiming such credit, or in the case of
767	multiple succeeding entities in the order of credit succession.
768	(h)(i)  In order to encourage completion of site
769	rehabilitation at contaminated sites being voluntarily cleaned
770	up and eligible for a tax credit under this section, the tax
771	credit applicant may claim an additional 10 percent of the total
772	cleanup costs, not to exceed $50,000, in the final year of
773	cleanup as evidenced by the Department of Environmental
774	Protection issuing a "No Further Action" order for that site.
775	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
776	FORFEITURE.--
777	(b)  In addition to its existing audit and investigation
778	authority relating to chapter 199 and this chapter, the
779	Department of Revenue may perform any additional financial and
780	technical audits and investigations, including examining the
781	accounts, books, or records of the tax credit applicant, which
782	are necessary to verify the site rehabilitation costs included
783	in a tax credit return and to ensure compliance with this
784	section. The Department of Environmental Protection shall
785	provide technical assistance, when requested by the Department
786	of Revenue, on any technical audits performed pursuant to this
787	section.
788	(c)  It is grounds for forfeiture of previously claimed and
789	received tax credits if the Department of Revenue determines, as
790	a result of either an audit or information received from the
791	Department of Environmental Protection, that a taxpayer received
792	tax credits pursuant to this section to which the taxpayer was
793	not entitled. In the case of fraud, the taxpayer shall be
794	prohibited from claiming any future tax credits under this
795	section or s. 199.1055.
796	1.  The taxpayer is responsible for returning forfeited tax
797	credits to the Department of Revenue, and such funds shall be
798	paid into the General Revenue Fund of the state.
799	2.  The taxpayer shall file with the Department of Revenue
800	an amended tax return or such other report as the Department of
801	Revenue prescribes by rule and shall pay any required tax within
802	60 days after the taxpayer receives notification from the
803	Department of Environmental Protection pursuant to s. 376.30781
804	that previously approved tax credits have been revoked or
805	modified, if uncontested, or within 60 days after a final order
806	is issued following proceedings involving a contested revocation
807	or modification order.
808	3.  A notice of deficiency may be issued by the Department
809	of Revenue at any time within 5 years after the date the
810	taxpayer receives notification from the Department of
811	Environmental Protection pursuant to s. 376.30781 that
812	previously approved tax credits have been revoked or modified.
813	If a taxpayer fails to notify the Department of Revenue of any
814	change in its tax credit claimed, a notice of deficiency may be
815	issued at any time. In either case, the amount of any proposed
816	assessment set forth in such notice of deficiency shall be
817	limited to the amount of any deficiency resulting under this
818	section from the recomputation of the taxpayer's tax for the
819	taxable year.
820	4.  Any taxpayer that fails to report and timely pay any
821	tax due as a result of the forfeiture of its tax credit is in
822	violation of this section and is subject to applicable penalty
823	and interest.
824	Section 22.  Paragraph (b) of subsection (2) of section
825	288.039, Florida Statutes, is amended to read:
826	288.039  Employing and Training our Youths (ENTRY).--
827	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
828	(b)  After entering into an employment/tax refund agreement
829	under subsection (3), an eligible business may receive refunds
830	for the following taxes or fees due and paid by that business:
831	1.  Taxes on sales, use, and other transactions under
832	chapter 212.
833	2.  Corporate income taxes under chapter 220.
834	3.  Intangible personal property taxes under chapter 199.
835	3.4.  Emergency excise taxes under chapter 221.
836	4.5.  Excise taxes on documents under chapter 201.
837	5.6.  Ad valorem taxes paid, as defined in s. 220.03(1).
838	6.7.  Insurance premium taxes under s. 624.509.
839	7.8.  Occupational license fees under chapter 205.
840
841	However, an eligible business may not receive a refund under
842	this section for any amount of credit, refund, or exemption
843	granted to that business for any of such taxes or fees. If a
844	refund for such taxes or fees is provided by the office, which
845	taxes or fees are subsequently adjusted by the application of
846	any credit, refund, or exemption granted to the eligible
847	business other than as provided in this section, the business
848	shall reimburse the office for the amount of that credit,
849	refund, or exemption. An eligible business shall notify and
850	tender payment to the office within 20 days after receiving any
851	credit, refund, or exemption other than the one provided in this
852	section.
853	Section 23.  Paragraph (f) of subsection (2) and paragraphs
854	(b), (c), and (d) of subsection (3) of section 288.1045, Florida
855	Statutes, are amended to read:
856	288.1045  Qualified defense contractor tax refund
857	program.--
858	(2)  GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.--
859	(f)  After entering into a tax refund agreement pursuant to
860	subsection (4), a qualified applicant may receive refunds from
861	the Economic Development Trust Fund for the following taxes due
862	and paid by the qualified applicant beginning with the
863	applicant's first taxable year that begins after entering into
864	the agreement:
865	1.  Taxes on sales, use, and other transactions paid
866	pursuant to chapter 212.
867	2.  Corporate income taxes paid pursuant to chapter 220.
868	3.  Intangible personal property taxes paid pursuant to
869	chapter 199.
870	3.4.  Emergency excise taxes paid pursuant to chapter 221.
871	4.5.  Excise taxes paid on documents pursuant to chapter
872	201.
873	5.6.  Ad valorem taxes paid, as defined in s. 220.03(1)(a)
874	on June 1, 1996.
875
876	However, a qualified applicant may not receive a tax refund
877	pursuant to this section for any amount of credit, refund, or
878	exemption granted such contractor for any of such taxes. If a
879	refund for such taxes is provided by the office, which taxes are
880	subsequently adjusted by the application of any credit, refund,
881	or exemption granted to the qualified applicant other than that
882	provided in this section, the qualified applicant shall
883	reimburse the Economic Development Trust Fund for the amount of
884	such credit, refund, or exemption. A qualified applicant must
885	notify and tender payment to the office within 20 days after
886	receiving a credit, refund, or exemption, other than that
887	provided in this section.
888	(3)  APPLICATION PROCESS; REQUIREMENTS; AGENCY
889	DETERMINATION.--
890	(b)  Applications for certification based on the
891	consolidation of a Department of Defense contract or a new
892	Department of Defense contract must be submitted to the office
893	as prescribed by the office and must include, but are not
894	limited to, the following information:
895	1.  The applicant's federal employer identification number,
896	the applicant's Florida sales tax registration number, and a
897	notarized signature of an officer of the applicant.
898	2.  The permanent location of the manufacturing,
899	assembling, fabricating, research, development, or design
900	facility in this state at which the project is or is to be
901	located.
902	3.  The Department of Defense contract numbers of the
903	contract to be consolidated, the new Department of Defense
904	contract number, or the "RFP" number of a proposed Department of
905	Defense contract.
906	4.  The date the contract was executed or is expected to be
907	executed, and the date the contract is due to expire or is
908	expected to expire.
909	5.  The commencement date for project operations under the
910	contract in this state.
911	6.  The number of net new full-time equivalent Florida jobs
912	included in the project as of December 31 of each year and the
913	average wage of such jobs.
914	7.  The total number of full-time equivalent employees
915	employed by the applicant in this state.
916	8.  The percentage of the applicant's gross receipts
917	derived from Department of Defense contracts during the 5
918	taxable years immediately preceding the date the application is
919	submitted.
920	9.  The amount of:
921	a.  Taxes on sales, use, and other transactions paid
922	pursuant to chapter 212;
923	b.  Corporate income taxes paid pursuant to chapter 220;
924	c.  Intangible personal property taxes paid pursuant to
925	chapter 199;
926	c.d.  Emergency excise taxes paid pursuant to chapter 221;
927	d.e.  Excise taxes paid on documents pursuant to chapter
928	201; and
929	e.f.  Ad valorem taxes paid
930
931	during the 5 fiscal years immediately preceding the date of the
932	application, and the projected amounts of such taxes to be due
933	in the 3 fiscal years immediately following the date of the
934	application.
935	10.  The estimated amount of tax refunds to be claimed for
936	each fiscal year.
937	11.  A brief statement concerning the applicant's need for
938	tax refunds, and the proposed uses of such refunds by the
939	applicant.
940	12.  A resolution adopted by the county commissioners of
941	the county in which the project will be located, which
942	recommends the applicant be approved as a qualified applicant,
943	and which indicates that the necessary commitments of local
944	financial support for the applicant exist. Prior to the adoption
945	of the resolution, the county commission may review the proposed
946	public or private sources of such support and determine whether
947	the proposed sources of local financial support can be provided
948	or, for any applicant whose project is located in a county
949	designated by the Rural Economic Development Initiative, a
950	resolution adopted by the county commissioners of such county
951	requesting that the applicant's project be exempt from the local
952	financial support requirement.
953	13.  Any additional information requested by the office.
954	(c)  Applications for certification based on the conversion
955	of defense production jobs to nondefense production jobs must be
956	submitted to the office as prescribed by the office and must
957	include, but are not limited to, the following information:
958	1.  The applicant's federal employer identification number,
959	the applicant's Florida sales tax registration number, and a
960	notarized signature of an officer of the applicant.
961	2.  The permanent location of the manufacturing,
962	assembling, fabricating, research, development, or design
963	facility in this state at which the project is or is to be
964	located.
965	3.  The Department of Defense contract numbers of the
966	contract under which the defense production jobs will be
967	converted to nondefense production jobs.
968	4.  The date the contract was executed, and the date the
969	contract is due to expire or is expected to expire, or was
970	canceled.
971	5.  The commencement date for the nondefense production
972	operations in this state.
973	6.  The number of net new full-time equivalent Florida jobs
974	included in the nondefense production project as of December 31
975	of each year and the average wage of such jobs.
976	7.  The total number of full-time equivalent employees
977	employed by the applicant in this state.
978	8.  The percentage of the applicant's gross receipts
979	derived from Department of Defense contracts during the 5
980	taxable years immediately preceding the date the application is
981	submitted.
982	9.  The amount of:
983	a.  Taxes on sales, use, and other transactions paid
984	pursuant to chapter 212;
985	b.  Corporate income taxes paid pursuant to chapter 220;
986	c.  Intangible personal property taxes paid pursuant to
987	chapter 199;
988	c.d.  Emergency excise taxes paid pursuant to chapter 221;
989	d.e.  Excise taxes paid on documents pursuant to chapter
990	201; and
991	e.f.  Ad valorem taxes paid
992
993	during the 5 fiscal years immediately preceding the date of the
994	application, and the projected amounts of such taxes to be due
995	in the 3 fiscal years immediately following the date of the
996	application.
997	10.  The estimated amount of tax refunds to be claimed for
998	each fiscal year.
999	11.  A brief statement concerning the applicant's need for
1000	tax refunds, and the proposed uses of such refunds by the
1001	applicant.
1002	12.  A resolution adopted by the county commissioners of
1003	the county in which the project will be located, which
1004	recommends the applicant be approved as a qualified applicant,
1005	and which indicates that the necessary commitments of local
1006	financial support for the applicant exist. Prior to the adoption
1007	of the resolution, the county commission may review the proposed
1008	public or private sources of such support and determine whether
1009	the proposed sources of local financial support can be provided
1010	or, for any applicant whose project is located in a county
1011	designated by the Rural Economic Development Initiative, a
1012	resolution adopted by the county commissioners of such county
1013	requesting that the applicant's project be exempt from the local
1014	financial support requirement.
1015	13.  Any additional information requested by the office.
1016	(d)  Applications for certification based on a contract for
1017	reuse of a defense-related facility must be submitted to the
1018	office as prescribed by the office and must include, but are not
1019	limited to, the following information:
1020	1.  The applicant's Florida sales tax registration number
1021	and a notarized signature of an officer of the applicant.
1022	2.  The permanent location of the manufacturing,
1023	assembling, fabricating, research, development, or design
1024	facility in this state at which the project is or is to be
1025	located.
1026	3.  The business entity holding a valid Department of
1027	Defense contract or branch of the Armed Forces of the United
1028	States that previously occupied the facility, and the date such
1029	entity last occupied the facility.
1030	4.  A copy of the contract to reuse the facility, or such
1031	alternative proof as may be prescribed by the office that the
1032	applicant is seeking to contract for the reuse of such facility.
1033	5.  The date the contract to reuse the facility was
1034	executed or is expected to be executed, and the date the
1035	contract is due to expire or is expected to expire.
1036	6.  The commencement date for project operations under the
1037	contract in this state.
1038	7.  The number of net new full-time equivalent Florida jobs
1039	included in the project as of December 31 of each year and the
1040	average wage of such jobs.
1041	8.  The total number of full-time equivalent employees
1042	employed by the applicant in this state.
1043	9.  The amount of:
1044	a.  Taxes on sales, use, and other transactions paid
1045	pursuant to chapter 212.
1046	b.  Corporate income taxes paid pursuant to chapter 220.
1047	c.  Intangible personal property taxes paid pursuant to
1048	chapter 199.
1049	c.d.  Emergency excise taxes paid pursuant to chapter 221.
1050	d.e.  Excise taxes paid on documents pursuant to chapter
1051	201.
1052	e.f.  Ad valorem taxes paid during the 5 fiscal years
1053	immediately preceding the date of the application, and the
1054	projected amounts of such taxes to be due in the 3 fiscal years
1055	immediately following the date of the application.
1056	10.  The estimated amount of tax refunds to be claimed for
1057	each fiscal year.
1058	11.  A brief statement concerning the applicant's need for
1059	tax refunds, and the proposed uses of such refunds by the
1060	applicant.
1061	12.  A resolution adopted by the county commissioners of
1062	the county in which the project will be located, which
1063	recommends the applicant be approved as a qualified applicant,
1064	and which indicates that the necessary commitments of local
1065	financial support for the applicant exist. Prior to the adoption
1066	of the resolution, the county commission may review the proposed
1067	public or private sources of such support and determine whether
1068	the proposed sources of local financial support can be provided
1069	or, for any applicant whose project is located in a county
1070	designated by the Rural Economic Development Initiative, a
1071	resolution adopted by the county commissioners of such county
1072	requesting that the applicant's project be exempt from the local
1073	financial support requirement.
1074	13.  Any additional information requested by the office.
1075	Section 24.  Paragraph (c) of subsection (2) of section
1076	288.106, Florida Statutes, is amended to read:
1077	288.106  Tax refund program for qualified target industry
1078	businesses.--
1079	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
1080	(c)  After entering into a tax refund agreement under
1081	subsection (4), a qualified target industry business may:
1082	1.  Receive refunds from the account for the following
1083	taxes due and paid by that business beginning with the first
1084	taxable year of the business which begins after entering into
1085	the agreement:
1086	a.  Corporate income taxes under chapter 220.
1087	b.  Insurance premium tax under s. 624.509.
1088	2.  Receive refunds from the account for the following
1089	taxes due and paid by that business after entering into the
1090	agreement:
1091	a.  Taxes on sales, use, and other transactions under
1092	chapter 212.
1093	b.  Intangible personal property taxes under chapter 199.
1094	b.c.  Emergency excise taxes under chapter 221.
1095	c.d.  Excise taxes on documents under chapter 201.
1096	d.e.  Ad valorem taxes paid, as defined in s. 220.03(1).
1097	Section 25.  Paragraph (g) of subsection (1) of section
1098	288.1067, Florida Statutes, is amended to read:
1099	288.1067  Confidentiality of records.--
1100	(1)  The following information held by the Office of
1101	Tourism, Trade, and Economic Development, Enterprise Florida,
1102	Inc., or county or municipal governmental entities, and their
1103	employees or agents, pursuant to the incentive programs for
1104	qualified businesses as provided in s. 220.191, s. 288.1045, s.
1105	288.106, s. 288.108, or s. 288.1088 is confidential and exempt
1106	from the provisions of s. 119.07(1) and s. 24(a), Art. I of the
1107	State Constitution, for a period not to exceed the duration of
1108	the relevant tax refund, tax credit, or incentive agreement:
1109	(g)  The amount of:
1110	1.  Taxes on sales, use, and other transactions paid
1111	pursuant to chapter 212;
1112	2.  Corporate income taxes paid pursuant to chapter 220;
1113	3.  Intangible personal property taxes paid pursuant to
1114	chapter 199;
1115	3.4.  Emergency excise taxes paid pursuant to chapter 221;
1116	4.5.  Insurance premium taxes paid pursuant to chapter 624;
1117	5.6.  Excise taxes paid on documents pursuant to chapter
1118	201; or
1119	6.7.  Ad valorem taxes paid, as defined in s. 220.03(1),
1120
1121	which the qualified business reports on its application for
1122	certification or reports during the term of the tax refund
1123	agreement, and for which the qualified business claims a tax
1124	refund under s. 288.1045 or s. 288.106, and any such information
1125	held as evidence of the achievement or nonachievement of
1126	performance items contained in the tax refund agreement.
1127	Section 26.  Paragraph (a) of subsection (2) and
1128	subsections (6) and (7) of section 341.840, Florida Statutes,
1129	are amended to read:
1130	341.840  Tax exemption.--
1131	(2)(a)  For the purposes of this section, the term
1132	"authority" does not include agents of the authority other than
1133	contractors who qualify as such pursuant to subsection (6)(7).
1134	(6)  A leasehold interest held by the authority is not
1135	subject to intangible tax. However, if a leasehold interest held
1136	by the authority is subleased to a nongovernmental lessee, such
1137	subleasehold interest shall be deemed to be an interest
1138	described in s. 199.023(1)(d), and is subject to the intangible
1139	tax.
1140	(6)(7)(a)  In order to be considered an agent of the
1141	authority for purposes of the exemption from sales and use tax
1142	granted by subsection (3) for tangible personal property
1143	incorporated into the high-speed rail system, a contractor of
1144	the authority that purchases or fabricates such tangible
1145	personal property must be certified by the authority as provided
1146	in this subsection.
1147	(b)1.  A contractor must apply for a renewal of the
1148	exemption not later than December 1 of each calendar year.
1149	2.  A contractor must apply to the authority on the
1150	application form adopted by the authority, which shall develop
1151	the form in consultation with the Department of Revenue.
1152	3.  The authority shall review each submitted application
1153	and determine whether it is complete. The authority shall notify
1154	the applicant of any deficiencies in the application within 30
1155	days. Upon receipt of a completed application, the authority
1156	shall evaluate the application for exemption under this
1157	subsection and issue a certification that the contractor is
1158	qualified to act as an agent of the authority for purposes of
1159	this section or a denial of such certification within 30 days.
1160	The authority shall provide the Department of Revenue with a
1161	copy of each certification issued upon approval of an
1162	application. Upon receipt of a certification from the authority,
1163	the Department of Revenue shall issue an exemption permit to the
1164	contractor.
1165	(c)1.  The contractor may extend a copy of its exemption
1166	permit to its vendors in lieu of paying sales tax on purchases
1167	of tangible personal property qualifying for exemption under
1168	this section. Possession of a copy of the exemption permit
1169	relieves the seller of the responsibility of collecting tax on
1170	the sale, and the Department of Revenue shall look solely to the
1171	contractor for recovery of tax upon a determination that the
1172	contractor was not entitled to the exemption.
1173	2.  The contractor may extend a copy of its exemption
1174	permit to real property subcontractors supplying and installing
1175	tangible personal property that is exempt under subsection (3).
1176	Any such subcontractor is authorized to extend a copy of the
1177	permit to the subcontractor's vendors in order to purchase
1178	qualifying tangible personal property tax-exempt. If the
1179	subcontractor uses the exemption permit to purchase tangible
1180	personal property that is determined not to qualify for
1181	exemption under subsection (3), the Department of Revenue may
1182	assess and collect any tax, penalties, and interest that are due
1183	from either the contractor holding the exemption permit or the
1184	subcontractor that extended the exemption permit to the seller.
1185	(d)  Any contractor authorized to act as an agent of the
1186	authority under this section shall maintain the necessary books
1187	and records to document the exempt status of purchases and
1188	fabrication costs made or incurred under the permit. In
1189	addition, an authorized contractor extending its exemption
1190	permit to its subcontractors shall maintain a copy of the
1191	subcontractor's books, records, and invoices indicating all
1192	purchases made by the subcontractor under the authorized
1193	contractor's permit. If, in an audit conducted by the Department
1194	of Revenue, it is determined that tangible personal property
1195	purchased or fabricated claiming exemption under this section
1196	does not meet the criteria for exemption, the amount of taxes
1197	not paid at the time of purchase or fabrication shall be
1198	immediately due and payable to the Department of Revenue,
1199	together with the appropriate interest and penalty, computed
1200	from the date of purchase, in the manner prescribed by chapter
1201	212.
1202	(e)  If a contractor fails to apply for a high-speed rail
1203	system exemption permit, or if a contractor initially determined
1204	by the authority to not qualify for exemption is subsequently
1205	determined to be eligible, the contractor shall receive the
1206	benefit of the exemption in this subsection through a refund of
1207	previously paid taxes for transactions that otherwise would have
1208	been exempt. A refund may not be made for such taxes without the
1209	issuance of a certification by the authority that the contractor
1210	was authorized to make purchases tax-exempt and a determination
1211	by the Department of Revenue that the purchases qualified for
1212	the exemption.
1213	(f)  The authority may adopt rules governing the
1214	application process for exemption of a contractor as an
1215	authorized agent of the authority.
1216	(g)  The Department of Revenue may adopt rules governing
1217	the issuance and form of high-speed rail system exemption
1218	permits, the audit of contractors and subcontractors using such
1219	permits, the recapture of taxes on nonqualified purchases, and
1220	the manner and form of refund applications.
1221	Section 27.  Paragraph (a) of subsection (2) and
1222	subsections (3), (8), and (12) of section 376.30781, Florida
1223	Statutes, are amended to read:
1224	376.30781  Partial tax credits for rehabilitation of
1225	drycleaning-solvent-contaminated sites and brownfield sites in
1226	designated brownfield areas; application process; rulemaking
1227	authority; revocation authority.--
1228	(2)(a)  A credit in the amount of 35 percent of the costs
1229	of voluntary cleanup activity that is integral to site
1230	rehabilitation at the following sites is allowed pursuant to s.
1231	ss. 199.1055 and 220.1845:
1232	1.  A drycleaning-solvent-contaminated site eligible for
1233	state-funded site rehabilitation under s. 376.3078(3);
1234	2.  A drycleaning-solvent-contaminated site at which
1235	cleanup is undertaken by the real property owner pursuant to s.
1236	376.3078(11), if the real property owner is not also, and has
1237	never been, the owner or operator of the drycleaning facility
1238	where the contamination exists; or
1239	3.  A brownfield site in a designated brownfield area under
1240	s. 376.80.
1241	(3)  The Department of Environmental Protection shall be
1242	responsible for allocating the tax credits provided for in s.
1243	ss. 199.1055 and 220.1845, not to exceed a total of $2 million
1244	in tax credits annually.
1245	(8)  On or before March 1, the Department of Environmental
1246	Protection shall inform each eligible tax credit applicant of
1247	the amount of its partial tax credit and provide each eligible
1248	tax credit applicant with a tax credit certificate that must be
1249	submitted with its tax return to the Department of Revenue to
1250	claim the tax credit or be transferred pursuant to s.
1251	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
1252	the payment of refunds if total credits exceed the amount of tax
1253	owed.
1254	(12)  A tax credit applicant who receives state-funded site
1255	rehabilitation under s. 376.3078(3) for rehabilitation of a
1256	drycleaning-solvent-contaminated site is ineligible to receive a
1257	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
1258	by the tax credit applicant in conjunction with the
1259	rehabilitation of that site during the same time period that
1260	state-administered site rehabilitation was underway.
1261	Section 28.  Subsection (13) of section 493.6102, Florida
1262	Statutes, is amended to read:
1263	493.6102  Inapplicability of this chapter.--This chapter
1264	shall not apply to:
1265	(13)  Any individual employed as a security officer by a
1266	church or ecclesiastical or denominational organization having
1267	an established physical place of worship in this state at which
1268	nonprofit religious services and activities are regularly
1269	conducted or by a church cemetery religious institution as
1270	defined in s. 199.183(2)(a) to provide security on the
1271	institution property of the organization or cemetery, and who
1272	does not carry a firearm in the course of her or his duties.
1273	Section 29.  Paragraph (a) of subsection (3) of section
1274	516.031, Florida Statutes, is amended to read:
1275	516.031  Finance charge; maximum rates.--
1276	(3)  OTHER CHARGES.--
1277	(a)  In addition to the interest, delinquency, and
1278	insurance charges herein provided for, no further or other
1279	charges or amount whatsoever for any examination, service,
1280	commission, or other thing or otherwise shall be directly or
1281	indirectly charged, contracted for, or received as a condition
1282	to the grant of a loan, except:
1283	1.  An amount not to exceed $10 to reimburse a portion of
1284	the costs for investigating the character and credit of the
1285	person applying for the loan;
1286	2.  An annual fee of $25 on the anniversary date of each
1287	line-of-credit account;
1288	3.  Charges paid for brokerage fee on a loan or line of
1289	credit of more than $10,000, title insurance, and the appraisal
1290	of real property offered as security when paid to a third party
1291	and supported by an actual expenditure;
1292	4.  Intangible personal property tax on the loan note or
1293	obligation when secured by a lien on real property;
1294	4.5.  The documentary excise tax and lawful fees, if any,
1295	actually and necessarily paid out by the licensee to any public
1296	officer for filing, recording, or releasing in any public office
1297	any instrument securing the loan, which fees may be collected
1298	when the loan is made or at any time thereafter;
1299	5.6.  The premium payable for any insurance in lieu of
1300	perfecting any security interest otherwise required by the
1301	licensee in connection with the loan, if the premium does not
1302	exceed the fees which would otherwise be payable, which premium
1303	may be collected when the loan is made or at any time
1304	thereafter;
1305	6.7.  Actual and reasonable attorney's fees and court costs
1306	as determined by the court in which suit is filed;
1307	7.8.  Actual and commercially reasonable expenses of
1308	repossession, storing, repairing and placing in condition for
1309	sale, and selling of any property pledged as security; or
1310	8.9.  A delinquency charge not to exceed $10 for each
1311	payment in default for a period of not less than 10 days, if the
1312	charge is agreed upon, in writing, between the parties before
1313	imposing the charge.
1314
1315	Any charges, including interest, in excess of the combined total
1316	of all charges authorized and permitted by this chapter
1317	constitute a violation of chapter 687 governing interest and
1318	usury, and the penalties of that chapter apply. In the event of
1319	a bona fide error, the licensee shall refund or credit the
1320	borrower with the amount of the overcharge immediately but
1321	within 20 days from the discovery of such error.
1322	Section 30.  Paragraph (m) of subsection (5) of section
1323	627.311, Florida Statutes, is amended to read:
1324	627.311  Joint underwriters and joint reinsurers; public
1325	records and public meetings exemptions.--
1326	(5)
1327	(m)  Each joint underwriting plan or association created
1328	under this section is not a state agency, board, or commission.
1329	However, for the purposes of s. 199.183(1) only, the joint
1330	underwriting plan is a political subdivision of the state and is
1331	exempt from the corporate income tax.
1332	Section 31.  Paragraph (j) of subsection (6) of section
1333	627.351, Florida Statutes, is amended to read:
1334	627.351  Insurance risk apportionment plans.--
1335	(6)  CITIZENS PROPERTY INSURANCE CORPORATION.--
1336	(j)  For the purposes of s. 199.183(1), The corporation
1337	shall be considered a political subdivision of the state and
1338	shall be exempt from the corporate income tax. The premiums,
1339	assessments, investment income, and other revenue of the
1340	corporation are funds received for providing property insurance
1341	coverage as required by this subsection, paying claims for
1342	Florida citizens insured by the corporation, securing and
1343	repaying debt obligations issued by the corporation, and
1344	conducting all other activities of the corporation, and shall
1345	not be considered taxes, fees, licenses, or charges for services
1346	imposed by the Legislature on individuals, businesses, or
1347	agencies outside state government. Bonds and other debt
1348	obligations issued by or on behalf of the corporation are not to
1349	be considered "state bonds" within the meaning of s. 215.58(8).
1350	The corporation is not subject to the procurement provisions of
1351	chapter 287, and policies and decisions of the corporation
1352	relating to incurring debt, levying of assessments and the sale,
1353	issuance, continuation, terms and claims under corporation
1354	policies, and all services relating thereto, are not subject to
1355	the provisions of chapter 120. The corporation is not required
1356	to obtain or to hold a certificate of authority issued by the
1357	office, nor is it required to participate as a member insurer of
1358	the Florida Insurance Guaranty Association. However, the
1359	corporation is required to pay, in the same manner as an
1360	authorized insurer, assessments pledged by the Florida Insurance
1361	Guaranty Association to secure bonds issued or other
1362	indebtedness incurred to pay covered claims arising from insurer
1363	insolvencies caused by, or proximately related to, hurricane
1364	losses. It is the intent of the Legislature that the tax
1365	exemptions provided in this paragraph will augment the financial
1366	resources of the corporation to better enable the corporation to
1367	fulfill its public purposes. Any bonds issued by the
1368	corporation, their transfer, and the income therefrom, including
1369	any profit made on the sale thereof, shall at all times be free
1370	from taxation of every kind by the state and any political
1371	subdivision or local unit or other instrumentality thereof;
1372	however, this exemption does not apply to any tax imposed by
1373	chapter 220 on interest, income, or profits on debt obligations
1374	owned by corporations other than the corporation.
1375	Section 32.  Paragraph (b) of subsection (4) of section
1376	650.05, Florida Statutes, is amended to read:
1377	650.05  Plans for coverage of employees of political
1378	subdivisions.--
1379	(4)
1380	(b)  The grants-in-aid and other revenue referred to in
1381	paragraph (a) specifically include, but are not limited to,
1382	minimum foundation program grants to public school districts and
1383	community colleges; gasoline, motor fuel, intangible, cigarette,
1384	racing, and insurance premium taxes distributed to political
1385	subdivisions; and amounts specifically appropriated as grants-
1386	in-aid for mental health, mental retardation, and mosquito
1387	control programs.
1388	Section 33.  Subsection (1) of section 655.071, Florida
1389	Statutes, is amended to read:
1390	655.071  International banking facilities; definitions;
1391	notice before establishment.--
1392	(1)  "International banking facility" means a set of asset
1393	and liability accounts segregated on the books and records of a
1394	banking organization, as that term is defined in s. 201.23
1395	199.023, that includes only international banking facility
1396	deposits, borrowings, and extensions of credit, as those terms
1397	shall be defined by the commission pursuant to subsection (2).
1398	Section 34.  Subsections (5) and (6) of section 733.702,
1399	Florida Statutes, are amended to read:
1400	733.702  Limitations on presentation of claims.--
1401	(5)  The Department of Revenue may file a claim against the
1402	estate of a decedent for taxes due under chapter 199 after the
1403	expiration of the time for filing claims provided in subsection
1404	(1), if the department files its claim within 30 days after the
1405	service of the inventory. Upon filing of the estate tax return
1406	with the department as provided in s. 198.13, or to the extent
1407	the inventory or estate tax return is amended or supplemented,
1408	the department has the right to file a claim or to amend its
1409	previously filed claim within 30 days after service of the
1410	estate tax return, or an amended or supplemented inventory or
1411	filing of an amended or supplemental estate tax return, as to
1412	the additional information disclosed.
1413	(5)(6)  Nothing in this section shall extend the
1414	limitations period set forth in s. 733.710.
1415	Section 35.  Paragraph (a) of subsection (1) of section
1416	766.105, Florida Statutes, is amended to read:
1417	766.105  Florida Patient's Compensation Fund.--
1418	(1)  DEFINITIONS.--The following definitions apply in the
1419	interpretation and enforcement of this section:
1420	(a)  The term "fund" means the Florida Patient's
1421	Compensation Fund. The fund is not a state agency, board, or
1422	commission. However, for the purposes of s. 199.183(1) only, the
1423	fund shall be considered a political subdivision of this state.
1424	Section 36.  This act shall take effect upon becoming a
1425	law.

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