Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
Barcode 824824
CHAMBER ACTION
Senate House
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04/19/2006 04:30 PM .
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11 The Committee on Health Care (Jones) recommended the following
12 amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Paragraph (r) is added to subsection (5) of
19 section 212.08, Florida Statutes, to read:
20 212.08 Sales, rental, use, consumption, distribution,
21 and storage tax; specified exemptions.--The sale at retail,
22 the rental, the use, the consumption, the distribution, and
23 the storage to be used or consumed in this state of the
24 following are hereby specifically exempt from the tax imposed
25 by this chapter.
26 (5) EXEMPTIONS; ACCOUNT OF USE.--
27 (r) Medical equipment and supplies used in an
28 enterprise zone.--
29 1. Medical equipment and supplies purchased for use by
30 health care facilities that serve uninsured patients located
31 in an enterprise zone which are subsequently used in an
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
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1 enterprise zone are exempt. This exemption inures to the
2 health care facility only through a refund of previously paid
3 taxes. A refund shall be authorized upon an affirmative
4 showing by the taxpayer to the satisfaction of the department
5 that the requirements of this paragraph have been met.
6 2. To receive a refund, the health care facility must
7 file under oath with the governing body or enterprise zone
8 development agency having jurisdiction over the enterprise
9 zone in which the health care facility is located, as
10 applicable, an application that includes:
11 a. The name and address of the health care facility
12 claiming the refund.
13 b. The identifying number assigned pursuant to s.
14 290.0065 to the enterprise zone in which the health care
15 facility is located.
16 c. A specific description of the medical equipment for
17 which a refund is sought, including the serial numbers or
18 other permanent identification numbers of the equipment.
19 d. A specific description of the medical supplies for
20 which a refund is sought, including the serial or lot numbers
21 or other numbers identifying the purchased supplies.
22 e. The sales invoice or other proof of purchase of the
23 medical equipment or supplies, showing the amount of sales tax
24 paid, the date of purchase, and the name and address of the
25 sales tax dealer from whom the medical equipment or supplies
26 were purchased.
27 f. An affidavit declaring that at least 10 percent of
28 the cost incurred for care by the health care facility in the
29 previous taxable year was for uncompensated care and that the
30 health care facility did not receive supplemental Medicaid,
31 disproportionate share hospital, or low-income pool funding
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
Barcode 824824
1 pursuant to chapter 409.
2 g. A statement defining the taxpayer's taxable year.
3 3. Within 10 working days after receipt of an
4 application, the governing body or enterprise zone development
5 agency shall review the application to determine if the
6 application contains all the information required pursuant to
7 subparagraph 2. and meets the criteria set out in this
8 paragraph. The governing body or agency shall certify all
9 applications that contain the information required pursuant to
10 subparagraph 2. and that meet the criteria set out in this
11 paragraph as eligible to receive a refund. The certification
12 shall be in writing and a copy of the certification shall be
13 transmitted to the executive director of the Department of
14 Revenue. The health care facility shall be responsible for
15 forwarding a certified application to the department within
16 the time specified in subparagraph 4.
17 4. An application for a refund pursuant to this
18 paragraph must be submitted to the department within 6 months
19 after the close of the taxable year during which the eligible
20 medical equipment or supplies were purchased.
21 5. The provisions of s. 212.095 do not apply to any
22 refund application made pursuant to this paragraph. This
23 exemption shall apply to the first $500,000 of taxable medical
24 equipment or supplies purchased by a health care facility and
25 used in the facility in any taxable year. A refund may not be
26 granted under this paragraph unless the amount to be refunded
27 exceeds $100 in sales tax paid on purchases made within a
28 60-day time period. A refund may not be granted under this
29 paragraph for medical equipment or supplies eligible for
30 exemption pursuant to subsection (2) or eligible for a refund
31 pursuant to paragraph (h).
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
Barcode 824824
1 6. The department shall adopt rules governing the
2 manner and form of refund applications and may establish
3 guidelines as to the requisites for an affirmative showing of
4 qualification for exemption under this paragraph.
5 7. If the department determines that the medical
6 equipment or supplies are used outside an enterprise zone
7 within 3 years from the date of purchase, the amount of taxes
8 refunded to the health care facility purchasing such medical
9 equipment or supplies shall immediately be due and payable to
10 the department by the health care facility, together with the
11 appropriate interest and penalty, computed from the date of
12 purchase, in the manner provided by this chapter.
13 Notwithstanding this subparagraph, a health care facility may
14 dispose of disposable supplies according to law.
15 8. The department shall deduct an amount equal to 10
16 percent of each refund granted under this paragraph from the
17 amount to be transferred into the Local Government Half-cent
18 Sales Tax Clearing Trust Fund pursuant to s. 212.20 for the
19 county area in which the medical equipment or supplies are
20 located and shall deposit that amount into the General Revenue
21 Fund.
22 9. For purposes of this exemption, the term:
23 a. "Medical equipment" means durable medical equipment
24 that can be used repeatedly and that serves a medical purpose
25 in the diagnosis, treatment, or care of an individual.
26 b. "Medical supplies" means items that are consumable,
27 expendable, disposable or nondurable, and that serve a medical
28 purpose in the diagnosis, treatment, or care of an individual.
29 c. "Health care facility" means a facility licensed
30 pursuant to chapter 395 or a county health department, a
31 children's medical services program, a federally qualified
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
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1 health center, a federally funded migrant health center, a
2 rural clinic, or any other publicly funded community health
3 program and any other program designated by the Department of
4 Health as a community health center that provides primary care
5 services to the uninsured.
6 10. This paragraph expires on the date specified in s.
7 290.016 for the expiration of the Florida Enterprise Zone Act.
8 Section 2. Subsection (2) and paragraph (a) of
9 subsection (9) of section 290.0056, Florida Statutes, are
10 amended to read:
11 290.0056 Enterprise zone development agency.--
12 (2) When the governing body creates an enterprise zone
13 development agency, that body shall appoint a board of
14 commissioners of the agency, which shall consist of not fewer
15 than 8 or more than 13 commissioners. The governing body may
16 appoint at least one representative from each of the
17 following: the local chamber of commerce; local financial or
18 insurance entities; local businesses and, where possible,
19 businesses operating within the nominated area; the residents
20 residing within the nominated area; nonprofit community-based
21 organizations operating within the nominated area; health care
22 facilities operating within the nominated area; the regional
23 workforce board; the local code enforcement agency; and the
24 local law enforcement agency. One of the commissioners on the
25 board may be employed in the health care field, provided such
26 requirement applies only when a position on the board becomes
27 vacant after July 1, 2007, and appointment of a new
28 commissioner is required to fill the vacancy or an additional
29 member is to be appointed after July 1, 2007. The terms of
30 office of the commissioners shall be for 4 years, except that,
31 in making the initial appointments, the governing body shall
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
Barcode 824824
1 appoint two members for terms of 3 years, two members for
2 terms of 2 years, and one member for a term of 1 year; the
3 remaining initial members shall serve for terms of 4 years. A
4 vacancy occurring during a term shall be filled for the
5 unexpired term. The importance of including individuals from
6 the nominated area shall be considered in making appointments.
7 Further, the importance of minority representation on the
8 agency shall be considered in making appointments so that the
9 agency generally reflects the gender and ethnic composition of
10 the community as a whole.
11 (9) The following powers and responsibilities shall be
12 performed by the governing body creating the enterprise zone
13 development agency acting as the managing agent of the
14 enterprise zone development agency, or, contingent upon
15 approval by such governing body, such powers and
16 responsibilities shall be performed by the enterprise zone
17 development agency:
18 (a) To review, process, and certify applications for
19 state enterprise zone tax incentives pursuant to ss.
20 212.08(5)(g), (h), (r), and (15); 212.096; 220.181; and
21 220.182.
22 Section 3. This act shall take effect January 1, 2007.
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26 And the title is amended as follows:
27 Delete everything before the enacting clause
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29 and insert:
30 A bill to be entitled
31 An act relating to enterprise zone incentives
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2588
Barcode 824824
1 to serve the uninsured; amending s. 212.08,
2 F.S.; providing for an exemption by refund from
3 the tax on sales, use, and other transactions
4 of certain medical equipment or supplies
5 purchased and used by certain health care
6 facilities located in enterprise zones;
7 providing a limitation; providing application
8 requirements; providing procedures and
9 limitations for the refund; providing duties of
10 a local governing body or enterprise zone
11 development agency; providing duties of the
12 Department of Revenue; requiring the department
13 to adopt rules; providing for return of the
14 refund under certain circumstances; requiring
15 the department to deduct a portion of refunds
16 from amounts to be transferred into a certain
17 trust fund and deposit such amount into the
18 General Revenue Fund; providing definitions;
19 providing for expiration under certain
20 circumstances; amending s. 290.0056, F.S.;
21 expanding the list of entities from which
22 appointments may be made to an enterprise zone
23 development agency's board of commissioners;
24 providing an additional requirement for the
25 membership of an enterprise zone development
26 agency board of commissioners under certain
27 circumstances; providing a limitation;
28 providing an effective date.
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