Senate Bill sb2588
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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.
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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,
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28 Be It Enacted by the Legislature of the State of Florida:
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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.
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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
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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
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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.
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