Senate Bill sb2588

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2006                                  SB 2588

    By Senator Bennett





    21-1450-06                                          See HB 865

  1                      A bill to be entitled

  2         An act relating to enterprise zone incentives

  3         to serve the uninsured; amending s. 212.08,

  4         F.S.; providing for an exemption by refund from

  5         the tax on sales, use, and other transactions

  6         of certain medical property purchased and used

  7         by certain health care facilities or community

  8         health centers located in enterprise zones;

  9         providing a limitation; providing application

10         requirements; providing procedures and

11         limitations for the refund; providing duties of

12         the Office of Tourism, Trade, and Economic

13         Development; providing duties of the Department

14         of Revenue; requiring the department to adopt

15         rules; providing for return of the refund under

16         certain circumstances; providing for expiration

17         under certain circumstances; amending s.

18         290.0056, F.S.; providing an additional

19         requirement for the membership of an enterprise

20         zone development agency board of commissioners

21         under certain circumstances; providing a

22         limitation; providing an effective date.

23  

24         WHEREAS, the Legislature finds that making high quality

25  health care available to the citizens of this state is an

26  overwhelming public necessity, NOW, THEREFORE,

27  

28  Be It Enacted by the Legislature of the State of Florida:

29  

30  

31  

                                  1

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






    Florida Senate - 2006                                  SB 2588
    21-1450-06                                          See HB 865




 1         Section 1.  Paragraph (k) of subsection (2) of section

 2  212.08, Florida Statutes, is redesignated as paragraph (l),

 3  and a new paragraph (k) is added to that subsection, to read:

 4         212.08  Sales, rental, use, consumption, distribution,

 5  and storage tax; specified exemptions.--The sale at retail,

 6  the rental, the use, the consumption, the distribution, and

 7  the storage to be used or consumed in this state of the

 8  following are hereby specifically exempt from the tax imposed

 9  by this chapter.

10         (2)  EXEMPTIONS; MEDICAL.--

11         (k)1.  Medical property consisting of medical

12  appliances, prosthetic devices, and equipment, including, but

13  not limited to, oxygen equipment, respiratory therapy

14  equipment, physical and occupational therapy patient care

15  equipment, and intermittent positive pressure breathing

16  circuits, devices, and supplies, purchased and used by any

17  health care facility or community health center providing

18  primary care services to the uninsured and located in an

19  enterprise zone are exempt. The exemption applies only to the

20  first $100,000 of such property in the aggregate for each

21  health care facility or community health center. This

22  exemption inures to such facility or center only through a

23  refund of previously paid taxes. A refund shall be authorized

24  upon an affirmative showing by the taxpayer to the

25  satisfaction of the department that the requirements of this

26  paragraph have been met.

27         2.  To receive a refund, the facility or center must

28  file under oath with the Office of Tourism, Trade, and

29  Economic Development an application that includes:

30         a.  The name and address of the facility or center

31  claiming the refund.

                                  2

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






    Florida Senate - 2006                                  SB 2588
    21-1450-06                                          See HB 865




 1         b.  The identifying number assigned pursuant to s.

 2  290.0065 to the enterprise zone in which the facility or

 3  center is located.

 4         c.  A specific description of the medical property for

 5  which a refund is sought, including its serial number or other

 6  permanent identification number.

 7         d.  The location of the medical property.

 8         e.  The sales invoice or other proof of purchase of the

 9  medical property, showing the amount of sales tax paid, the

10  date of purchase, and the name and address of the sales tax

11  dealer from whom the medical property was purchased.

12         3.  Within 10 working days after receipt of an

13  application, the Office of Tourism, Trade, and Economic

14  Development shall review the application to determine if the

15  application contains all the information required pursuant to

16  subparagraph 2. and meets the criteria set out in this

17  paragraph. The office shall certify all applications that

18  contain the information required pursuant to subparagraph 2.

19  and that meet the criteria set out in this subparagraph as

20  eligible to receive a refund.

21         4.  An application for a refund pursuant to this

22  paragraph must be submitted to the department within 6 months

23  after the tax is due on the medical property that is

24  purchased.

25         5.  The provisions of s. 212.095 do not apply to any

26  refund application made pursuant to this paragraph. A refund

27  approved pursuant to this paragraph shall be made within 30

28  days after formal approval by the department of the

29  application for the refund.

30         6.  The department shall adopt rules governing the

31  manner and form of refund applications and may establish

                                  3

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






    Florida Senate - 2006                                  SB 2588
    21-1450-06                                          See HB 865




 1  guidelines as to the requisites for an affirmative showing of

 2  qualification for exemption under this paragraph.

 3         7.  If the department determines that any of the

 4  medical property is used outside a facility or center which

 5  received a refund under this paragraph, the amount of taxes

 6  refunded to the facility or center purchasing such medical

 7  property shall immediately be due and payable to the

 8  department by the business, together with the appropriate

 9  interest and penalty, computed from the date of purchase, in

10  the manner provided by this chapter.

11         8.  This paragraph expires on the date specified in s.

12  290.016 for the expiration of the Florida Enterprise Zone Act.

13         Section 2.  Subsection (2) and paragraph (a) of

14  subsection (9) of section 290.0056, Florida Statutes, are

15  amended to read:

16         290.0056  Enterprise zone development agency.--

17         (2)  When the governing body creates an enterprise zone

18  development agency, that body shall appoint a board of

19  commissioners of the agency, which shall consist of not fewer

20  than 8 or more than 13 commissioners. The governing body may

21  appoint at least one representative from each of the

22  following: the local chamber of commerce; local financial or

23  insurance entities; local businesses and, where possible,

24  businesses operating within the nominated area; the residents

25  residing within the nominated area; nonprofit community-based

26  organizations operating within the nominated area; the

27  regional workforce board; the local code enforcement agency;

28  and the local law enforcement agency. One of the commissioners

29  on the board must be employed in or work in the health care

30  field, provided such requirement applies only when a position

31  on the board becomes vacant after July 1, 2006, and

                                  4

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






    Florida Senate - 2006                                  SB 2588
    21-1450-06                                          See HB 865




 1  appointment of a new commissioner is required to fill the

 2  vacancy or an additional member is to be appointed after July

 3  1, 2006. The terms of office of the commissioners shall be for

 4  4 years, except that, in making the initial appointments, the

 5  governing body shall appoint two members for terms of 3 years,

 6  two members for terms of 2 years, and one member for a term of

 7  1 year; the remaining initial members shall serve for terms of

 8  4 years. A vacancy occurring during a term shall be filled for

 9  the unexpired term. The importance of including individuals

10  from the nominated area shall be considered in making

11  appointments. Further, the importance of minority

12  representation on the agency shall be considered in making

13  appointments so that the agency generally reflects the gender

14  and ethnic composition of the community as a whole.

15         (9)  The following powers and responsibilities shall be

16  performed by the governing body creating the enterprise zone

17  development agency acting as the managing agent of the

18  enterprise zone development agency, or, contingent upon

19  approval by such governing body, such powers and

20  responsibilities shall be performed by the enterprise zone

21  development agency:

22         (a)  To review, process, and certify applications for

23  state enterprise zone tax incentives pursuant to ss.

24  212.08(2)(k), (5)(g) and, (h), and (15); 212.096; 220.181; and

25  220.182.

26         Section 3.  This act shall take effect July 1, 2006.

27  

28  

29  

30  

31  

                                  5

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