| 1 | The Fiscal Council recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to hurricane preparedness; providing an |
| 7 | exemption from the sales and use tax for sales of certain |
| 8 | tangible personal property for certain periods; providing |
| 9 | an exception for sales within certain facilities; |
| 10 | authorizing the Department of Revenue to adopt certain |
| 11 | rules; providing appropriations; providing for reversion |
| 12 | and reappropriation of a certain unexpended balance; |
| 13 | providing an effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. (1) Effective May 21, 2006, through June 1, |
| 18 | 2006, and May 20, 2007, through May 31, 2007, no tax levied |
| 19 | under the provisions of chapter 212, Florida Statutes, shall be |
| 20 | collected on the sale of: |
| 21 | (a) Any portable self-powered light source selling for $20 |
| 22 | or less. |
| 23 | (b) Any portable self-powered radio, two-way radio, or |
| 24 | weatherband radio selling for $50 or less. |
| 25 | (c) Any tarpaulin or other flexible waterproof sheeting |
| 26 | selling for $50 or less. |
| 27 | (d) Any ground anchor system or tie-down kit selling for |
| 28 | $50 or less. |
| 29 | (e) Any gas or diesel fuel tank selling for $25 or less. |
| 30 | (f) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6- |
| 31 | volt, or 9-volt batteries, excluding automobile and boat |
| 32 | batteries, selling for $30 or less. |
| 33 | (g) Any cell phone battery selling for $60 or less and any |
| 34 | cell phone charger selling for $40 or less. |
| 35 | (h) Any nonelectric food storage cooler selling for $30 or |
| 36 | less. |
| 37 | (i) Any portable generator used to provide light or |
| 38 | communications or preserve food in the event of a power outage |
| 39 | selling for $1,000 or less. |
| 40 | (j) Any storm shutter device selling for $200 or less. As |
| 41 | used in this paragraph, the term "storm shutter device" means |
| 42 | materials and products manufactured, rated, and marketed |
| 43 | specifically for the purpose of preventing window damage from |
| 44 | storms. |
| 45 | (k) Any carbon monoxide detector selling for $75 or less. |
| 46 | (l) Any blue ice selling for $10 or less. |
| 47 | (m) Any single product consisting of two or more of the |
| 48 | items listed in paragraphs (a)-(l), and other tax-exempt items, |
| 49 | selling for $75 or less. |
| 50 | (2) This section does not apply to sales within an airport |
| 51 | as defined in s. 330.27, Florida Statutes, within a public |
| 52 | lodging establishment as defined in s. 509.013, Florida |
| 53 | Statutes, or within a theme park or entertainment complex as |
| 54 | defined in s. 509.013, Florida Statutes. |
| 55 | (3) The Department of Revenue may adopt rules pursuant to |
| 56 | ss. 120.536(1) and 120.54, Florida Statutes, to carry out this |
| 57 | section. |
| 58 | Section 2. (1) For the 2005-2006 fiscal year, the sum of |
| 59 | $277,540 is appropriated from the General Revenue Fund to the |
| 60 | Department of Revenue for the purpose of administering the sales |
| 61 | tax exemption authorized by section 1 during the 2006 calendar |
| 62 | year. On June 30, 2006, the unexpended balance of this |
| 63 | appropriation shall revert to the General Revenue Fund and shall |
| 64 | be reappropriated to the Department of Revenue for the 2006-2007 |
| 65 | fiscal year for the purpose of the original appropriation. |
| 66 | (2) For the 2006-2007 fiscal year, the sum of $218,028 is |
| 67 | appropriated from the General Revenue Fund to the Department of |
| 68 | Revenue for the purpose of administering the sales tax exemption |
| 69 | authorized by section 1 during the 2007 calendar year. |
| 70 | Section 3. This act shall take effect upon becoming a law. |