HB 711

1	A bill to be entitled
2	An act relating to the intangible personal property tax;
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, 212.02,
11	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25	repealed.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.  Subsections (5) and (6) of section 192.091,
131	Florida Statutes, are 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	(6)  If a Provided, further, that where any property
138	appraiser or tax collector in the state is receiving
139	compensation for expenses in conducting his or her office or by
140	way of salary pursuant to any act of the Legislature other than
141	the general law fixing compensation of property appraisers, such
142	property appraiser or tax collector may file a declaration in
143	writing with the board of county commissioners of his or her
144	county electing to come under the provisions of this section,
145	and thereupon such property appraiser or tax collector shall be
146	paid compensation in accordance with the provisions hereof, and
147	shall not be entitled to the benefit of the said special or
148	local act. If such property appraiser or tax collector does not
149	so elect, he or she shall continue to be paid such compensation
150	as may now be provided by law for such property appraiser or tax
151	collector.
152	Section 8.  Subsections (4), (5), and (6) of section
153	193.114, Florida Statutes, are amended to read:
154	193.114  Preparation of assessment rolls.--
155	(4)  The department shall promulgate regulations and forms
156	for the preparation of the intangible personal property roll to
157	comply with chapter 199.
158	(4)(5)  For every change made to the assessed or taxable
159	value of a parcel on an assessment roll subsequent to the
160	mailing of the notice provided for in s. 200.069, the property
161	appraiser shall document the reason for such change in the
162	public records of the office of the property appraiser in a
163	manner acceptable to the executive director or the executive
164	director's designee. For every change that decreases the
165	assessed or taxable value of a parcel on an assessment roll
166	between the time of complete submission of the tax roll pursuant
167	to s. 193.1142(3) and mailing of the notice provided for in s.
168	200.069, the property appraiser shall document the reason for
169	such change in the public records of the office of the property
170	appraiser in a manner acceptable to the executive director or
171	the executive director's designee. Changes made by the value
172	adjustment board are not subject to the requirements of this
173	subsection.
174	(5)(6)  For proprietary purposes, including the furnishing
175	or sale of copies of the tax roll under s. 119.07(1), the
176	property appraiser is the custodian of the tax roll and the
177	copies of it which are maintained by any state agency. The
178	department or any state or local agency may use copies of the
179	tax roll received by it for official purposes and shall permit
180	inspection and examination thereof under s. 119.07(1), but is
181	not required to furnish copies of the records. A social security
182	number submitted under s. 196.011(1) is confidential and exempt
183	from s. 24(a), Art. I of the State Constitution and the
184	provisions of s. 119.07(1). A copy of documents containing the
185	numbers furnished or sold by the property appraiser, except a
186	copy furnished to the department, or a copy of documents
187	containing social security numbers provided by the department or
188	any state or local agency for inspection or examination by the
189	public, must exclude those social security numbers.
190	Section 9.  Subsection (9) of section 196.015, Florida
191	Statutes, is amended to read:
192	196.015  Permanent residency; factual determination by
193	property appraiser.--Intention to establish a permanent
194	residence in this state is a factual determination to be made,
195	in the first instance, by the property appraiser. Although any
196	one factor is not conclusive of the establishment or
197	nonestablishment of permanent residence, the following are
198	relevant factors that may be considered by the property
199	appraiser in making his or her determination as to the intent of
200	a person claiming a homestead exemption to establish a permanent
201	residence in this state:
202	(9)  The previous filing of Florida intangible tax returns
203	by the applicant.
204	Section 10.  Paragraph (b) of subsection (2) of section
205	196.199, Florida Statutes, is amended to read:
206	196.199  Government property exemption.--
207	(2)  Property owned by the following governmental units but
208	used by nongovernmental lessees shall only be exempt from
209	taxation under the following conditions:
210	(b)  Except as provided in paragraph (c), the exemption
211	provided by this subsection shall not apply to those portions of
212	a leasehold or other possessory interest in real property,
213	except for any leasehold or other possessory interest described
214	in s. 4(a), Art. VII of the State Constitution or subsection
215	(7), owned by the United States, the state, any political
216	subdivision of the state, any municipality of the state, or any
217	agency, authority, and other public body corporate of the state,
218	which are undeveloped or predominantly used for residential or
219	commercial purposes and upon which rental payments are due
220	defined by s. 199.023(1)(d), subject to the provisions of
221	subsection (7). Such leasehold or other interest shall be taxed
222	only as intangible personal property pursuant to chapter 199 if
223	rental payments are due in consideration of such leasehold or
224	other interest. If no rental payments are due pursuant to the
225	agreement creating such leasehold or other interest, the
226	leasehold or other interest shall be taxed as real property.
227	Nothing in this paragraph shall be deemed to exempt personal
228	property, buildings, or other real property improvements owned
229	by the lessee from ad valorem taxation.
230	Section 11.  Section 196.1993, Florida Statutes, is amended
231	to read:
232	196.1993  Certain agreements with local governments for use
233	of public property; exemption.--Any agreement entered into with
234	a local governmental authority prior to January 1, 1969, for use
235	of public property, under which it was understood and agreed in
236	a written instrument or by special act that no ad valorem real
237	property taxes would be paid by the licensee or lessee, shall be
238	deemed a license or management agreement for the use or
239	management of public property. Such interest shall be deemed not
240	to convey an interest in the property and shall not be subject
241	to ad valorem real property taxation. Nothing in this section
242	shall be deemed to exempt such licensee from the ad valorem
243	intangible tax and the ad valorem personal property tax.
244	Section 12.  Subsection (19) of section 212.02, Florida
245	Statutes, is amended to read:
246	212.02  Definitions.--The following terms and phrases when
247	used in this chapter have the meanings ascribed to them in this
248	section, except where the context clearly indicates a different
249	meaning:
250	(19)  "Tangible personal property" means and includes
251	personal property which may be seen, weighed, measured, or
252	touched or is in any manner perceptible to the senses, including
253	electric power or energy, boats, motor vehicles and mobile homes
254	as defined in s. 320.01(1) and (2), aircraft as defined in s.
255	330.27, and all other types of vehicles. The term "tangible
256	personal property" does not include stocks, bonds, notes,
257	insurance, or other obligations or securities; intangibles as
258	defined by the intangible tax law of the state; or pari-mutuel
259	tickets sold or issued under the racing laws of the state.
260	Section 13.  Subsections (3), (6), and (11) of section
261	213.015, Florida Statutes, are amended to read:
262	213.015  Taxpayer rights.--There is created a Florida
263	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
264	and property of Florida taxpayers are adequately safeguarded and
265	protected during tax assessment, collection, and enforcement
266	processes administered under the revenue laws of this state. The
267	Taxpayer's Bill of Rights compiles, in one document, brief but
268	comprehensive statements which explain, in simple, nontechnical
269	terms, the rights and obligations of the Department of Revenue
270	and taxpayers. Section 192.0105 provides additional rights
271	afforded to payors of property taxes and assessments. The rights
272	afforded taxpayers to ensure that their privacy and property are
273	safeguarded and protected during tax assessment and collection
274	are available only insofar as they are implemented in other
275	parts of the Florida Statutes or rules of the Department of
276	Revenue. The rights so guaranteed Florida taxpayers in the
277	Florida Statutes and the departmental rules are:
278	(3)  The right to be represented or advised by counsel or
279	other qualified representatives at any time in administrative
280	interactions with the department, the right to procedural
281	safeguards with respect to recording of interviews during tax
282	determination or collection processes conducted by the
283	department, the right to be treated in a professional manner by
284	department personnel, and the right to have audits, inspections
285	of records, and interviews conducted at a reasonable time and
286	place except in criminal and internal investigations (see ss.
287	198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
288	211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (13),
289	212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
290	(6)  The right to be informed of impending collection
291	actions which require sale or seizure of property or freezing of
292	assets, except jeopardy assessments, and the right to at least
293	30 days' notice in which to pay the liability or seek further
294	review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
295	211.125(5), 212.03(5), 212.0305(3)(j), 212.04(7), 212.14(1),
296	213.73(3), 213.731, and 220.739).
297	(11)  The right to procedures for requesting cancellation,
298	release, or modification of liens filed by the department and
299	for requesting that any lien which is filed in error be so noted
300	on the lien cancellation filed by the department, in public
301	notice, and in notice to any credit agency at the taxpayer's
302	request (see ss. 198.22, 199.262, 212.15(4), 213.733, and
303	220.819).
304	Section 14.  Section 213.05, Florida Statutes, is amended
305	to read:
306	213.05  Department of Revenue; control and administration
307	of revenue laws.--The Department of Revenue shall have only
308	those responsibilities for ad valorem taxation specified to the
309	department in chapter 192, taxation, general provisions; chapter
310	193, assessments; chapter 194, administrative and judicial
311	review of property taxes; chapter 195, property assessment
312	administration and finance; chapter 196, exemption; chapter 197,
313	tax collections, sales, and liens; chapter 199, intangible
314	personal property taxes; and chapter 200, determination of
315	millage. The Department of Revenue shall have the responsibility
316	of regulating, controlling, and administering all revenue laws
317	and performing all duties as provided in s. 125.0104, the Local
318	Option Tourist Development Act; s. 125.0108, tourist impact tax;
319	chapter 198, estate taxes; chapter 201, excise tax on documents;
320	chapter 202, communications services tax; chapter 203, gross
321	receipts taxes; chapter 206, motor and other fuel taxes; chapter
322	211, tax on production of oil and gas and severance of solid
323	minerals; chapter 212, tax on sales, use, and other
324	transactions; chapter 220, income tax code; chapter 221,
325	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
326	fuel and special fuel; s. 370.07(3), Apalachicola Bay oyster
327	surcharge; s. 376.11, pollutant spill prevention and control; s.
328	403.718, waste tire fees; s. 403.7185, lead-acid battery fees;
329	s. 538.09, registration of secondhand dealers; s. 538.25,
330	registration of secondary metals recyclers; s. 624.4621, group
331	self-insurer's fund premium tax; s. 624.5091, retaliatory tax;
332	s. 624.475, commercial self-insurance fund premium tax; ss.
333	624.509-624.511, insurance code: administration and general
334	provisions; s. 624.515, State Fire Marshal regulatory
335	assessment; s. 627.357, medical malpractice self-insurance
336	premium tax; s. 629.5011, reciprocal insurers premium tax; and
337	s. 681.117, motor vehicle warranty enforcement.
338	Section 15.  Subsections (1) and (4), paragraphs (k) and
339	(p) of subsection (7), and paragraph (a) of subsection (14) of
340	section 213.053, Florida Statutes, are amended to read:
341	213.053  Confidentiality and information sharing.--
342	(1)(a)  The provisions of this section apply to s.
343	125.0104, county government; s. 125.0108, tourist impact tax;
344	chapter 175, municipal firefighters' pension trust funds;
345	chapter 185, municipal police officers' retirement trust funds;
346	chapter 198, estate taxes; chapter 199, intangible personal
347	property taxes; chapter 201, excise tax on documents; chapter
348	203, gross receipts taxes; chapter 211, tax on severance and
349	production of minerals; chapter 212, tax on sales, use, and
350	other transactions; chapter 220, income tax code; chapter 221,
351	emergency excise tax; s. 252.372, emergency management,
352	preparedness, and assistance surcharge; s. 370.07(3),
353	Apalachicola Bay oyster surcharge; chapter 376, pollutant spill
354	prevention and control; s. 403.718, waste tire fees; s.
355	403.7185, lead-acid battery fees; s. 538.09, registration of
356	secondhand dealers; s. 538.25, registration of secondary metals
357	recyclers; ss. 624.501 and 624.509-624.515, insurance code; s.
358	681.117, motor vehicle warranty enforcement; and s. 896.102,
359	reports of financial transactions in trade or business.
360	(b)  The provisions of this section also apply to chapter
361	202, the Communications Services Tax Simplification Law. This
362	paragraph is subject to the Open Government Sunset Review Act of
363	1995 in accordance with s. 119.15, and shall stand repealed on
364	October 2, 2006, unless reviewed and saved from repeal through
365	reenactment by the Legislature.
366	(4)  Nothing contained in this section shall prevent the
367	department from publishing statistics so classified as to
368	prevent the identification of particular accounts, reports,
369	declarations, or returns or prevent the department from
370	disclosing to the Chief Financial Officer the names and
371	addresses of those taxpayers who have claimed an exemption
372	pursuant to s. 199.185(1)(i) or a deduction pursuant to s.
373	220.63(5).
374	(7)  Notwithstanding any other provision of this section,
375	the department may provide:
376	(k)1.  Payment information relative to chapters 199, 201,
377	212, 220, 221, and 624 to the Office of Tourism, Trade, and
378	Economic Development, or its employees or agents that are
379	identified in writing by the office to the department, in the
380	administration of the tax refund program for qualified defense
381	contractors authorized by s. 288.1045 and the tax refund program
382	for qualified target industry businesses authorized by s.
383	288.106.
384	2.  Information relative to tax credits taken by a business
385	under s. 220.191 and exemptions or tax refunds received by a
386	business under s. 212.08(5)(j) to the Office of Tourism, Trade,
387	and Economic Development, or its employees or agents that are
388	identified in writing by the office to the department, in the
389	administration and evaluation of the capital investment tax
390	credit program authorized in s. 220.191 and the semiconductor,
391	defense, and space tax exemption program authorized in s.
392	212.08(5)(j).
393	(p)  Information relative to ss. 199.1055, 220.1845, and
394	376.30781 to the Department of Environmental Protection in the
395	conduct of its official business.
396
397	Disclosure of information under this subsection shall be
398	pursuant to a written agreement between the executive director
399	and the agency. Such agencies, governmental or nongovernmental,
400	shall be bound by the same requirements of confidentiality as
401	the Department of Revenue. Breach of confidentiality is a
402	misdemeanor of the first degree, punishable as provided by s.
403	775.082 or s. 775.083.
404	(14)(a)  Notwithstanding any other provision of this
405	section, the department shall, subject to the safeguards
406	specified in paragraph (c), disclose to the Division of
407	Corporations of the Department of State the name, address,
408	federal employer identification number, and duration of tax
409	filings with this state of all corporate or partnership entities
410	which are not on file or have a dissolved status with the
411	Division of Corporations and which have filed tax returns
412	pursuant to either chapter 199 or chapter 220.
413	Section 16.  Section 213.054, Florida Statutes, is amended
414	to read:
415	213.054  Persons claiming tax exemptions or deductions;
416	annual report.--The Department of Revenue shall be responsible
417	for monitoring the utilization of tax exemptions and tax
418	deductions authorized pursuant to chapter 81-179, Laws of
419	Florida. On or before September 1 of each year, the department
420	shall report to the Chief Financial Officer the names and
421	addresses of all persons who have claimed an exemption pursuant
422	to s. 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
423	Section 17.  Subsection (2) of section 213.13, Florida
424	Statutes, is amended to read:
425	213.13  Electronic remittance and distribution of funds
426	collected by clerks of the court.--
427	(2)  The funds to be remitted electronically by the clerks
428	include proceeds from the taxes imposed by chapter 199, chapter
429	201, and all other fees, fines, reimbursements, court costs, or
430	other court-related funds that the clerks must remit to the
431	state pursuant to law. At a minimum, these electronic remittance
432	procedures must include:
433	(a)  The prescribed reporting frequency and time period for
434	the clerks to remit such funds and the prescribed time period in
435	which the department must electronically deposit the funds
436	received to the appropriate state and local funds and accounts;
437	(b)  The electronic format and type of debit remittance
438	system to be used by the clerks to remit the funds to the
439	department;
440	(c)  The means of communication used to transmit the
441	required information; and
442	(d)  The information that must be submitted with such
443	remittance.
444	Section 18.  Section 213.27, Florida Statutes, is amended
445	to read:
446	213.27  Contracts with debt collection agencies and certain
447	vendors.--
448	(1)  The Department of Revenue may, for the purpose of
449	collecting any delinquent taxes due from a taxpayer, including
450	taxes for which a bill or notice has been generated, contract
451	with any debt collection agency or attorney doing business
452	within or without this state for the collection of such
453	delinquent taxes, including penalties and interest thereon. The
454	department may also share confidential information pursuant to
455	the contract necessary for the collection of delinquent taxes
456	and taxes for which a billing or notice has been generated.
457	Contracts will be made pursuant to chapter 287. The taxpayer
458	must be notified by mail by the department, its employees, or
459	its authorized representative at least 30 days prior to
460	commencing any litigation to recover any delinquent taxes. The
461	taxpayer must be notified by mail by the department at least 30
462	days prior to the initial assignment by the department of the
463	taxpayer's account for the collection of any taxes by the debt
464	collection agency.
465	(2)  The department may enter into contracts with any
466	individual or business for the purpose of identifying intangible
467	personal property tax liability. Contracts may provide for the
468	identification of assets subject to the tax on intangible
469	personal property, the determination of value of such property,
470	the requirement for filing a tax return and the collection of
471	taxes due, including applicable penalties and interest thereon.
472	The department may share confidential information pursuant to
473	the contract necessary for the identification of taxable
474	intangible personal property. Contracts shall be made pursuant
475	to chapter 287. The taxpayer must be notified by mail by the
476	department at least 30 days prior to the department assigning
477	identification of intangible personal property to an individual
478	or business.
479	(2)(3)  Any contract may provide, in the discretion of the
480	executive director of the Department of Revenue, the manner in
481	which the compensation for such services will be paid. Under
482	standards established by the department, such compensation shall
483	be added to the amount of the tax and collected as a part
484	thereof by the agency or deducted from the amount of tax,
485	penalty, and interest actually collected.
486	(3)(4)  All funds collected under the terms of the
487	contract, less the fees provided in the contract, shall be
488	remitted to the department within 30 days after from the date of
489	collection from a taxpayer. Forms to be used for such purpose
490	shall be prescribed by the department.
491	(4)(5)  The department shall require a bond from the debt
492	collection agency or the individual or business contracted with
493	under subsection (2) not in excess of $100,000 guaranteeing
494	compliance with the terms of the contract. However, a bond of
495	$10,000 is required from a debt collection agency if the agency
496	does not actually collect and remit delinquent funds to the
497	department.
498	(5)(6)  The department may, for the purpose of ascertaining
499	the amount of or collecting any taxes due from a person doing
500	mail order business in this state, contract with any auditing
501	agency doing business within or without this state for the
502	purpose of conducting an audit of such mail order business;
503	however, such audit agency may not conduct an audit on behalf of
504	the department of any person domiciled in this state, person
505	registered for sales and use tax purposes in this state, or
506	corporation filing a Florida corporate tax return, if any such
507	person or corporation objects to such audit in writing to the
508	department and the auditing agency. The department shall notify
509	the taxpayer by mail at least 30 days before the department
510	assigns the collection of such taxes.
511	(6)(7)  Confidential information shared by the department
512	with debt collection or auditing agencies or individuals or
513	businesses with which the department has contracted under
514	subsection (2) is exempt from the provisions of s. 119.07(1),
515	and debt collection or auditing agencies and individuals or
516	businesses with which the department has contracted under
517	subsection (2) shall be bound by the same requirements of
518	confidentiality as the Department of Revenue. Breach of
519	confidentiality is a misdemeanor of the first degree, punishable
520	as provided by ss. 775.082 and 775.083.
521	(7)(8)(a)  The executive director of the department may
522	enter into contracts with private vendors to develop and
523	implement systems to enhance tax collections where compensation
524	to the vendors is funded through increased tax collections. The
525	amount of compensation paid to a vendor shall be based on a
526	percentage of increased tax collections attributable to the
527	system after all administrative and judicial appeals are
528	exhausted, and the total amount of compensation paid to a vendor
529	shall not exceed the maximum amount stated in the contract.
530	(b)  A person acting on behalf of the department under a
531	contract authorized by this subsection does not exercise any of
532	the powers of the department, except that the person is an agent
533	of the department for the purposes of developing and
534	implementing a system to enhance tax collection.
535	(c)  Disclosure of information under this subsection shall
536	be pursuant to a written agreement between the executive
537	director and the private vendors. The vendors shall be bound by
538	the same requirements of confidentiality as the department.
539	Breach of confidentiality is a misdemeanor of the first degree,
540	punishable as provided in s. 775.082 or s. 775.083.
541	Section 19.  Paragraph (d) of subsection (6) of section
542	215.555, Florida Statutes, is amended to read:
543	215.555  Florida Hurricane Catastrophe Fund.--
544	(6)  REVENUE BONDS.--
545	(d)  Florida Hurricane Catastrophe Fund Finance
546	Corporation.--
547	1.  In addition to the findings and declarations in
548	subsection (1), the Legislature also finds and declares that:
549	a.  The public benefits corporation created under this
550	paragraph will provide a mechanism necessary for the cost-
551	effective and efficient issuance of bonds. This mechanism will
552	eliminate unnecessary costs in the bond issuance process,
553	thereby increasing the amounts available to pay reimbursement
554	for losses to property sustained as a result of hurricane
555	damage.
556	b.  The purpose of such bonds is to fund reimbursements
557	through the Florida Hurricane Catastrophe Fund to pay for the
558	costs of construction, reconstruction, repair, restoration, and
559	other costs associated with damage to properties of
560	policyholders of covered policies due to the occurrence of a
561	hurricane.
562	c.  The efficacy of the financing mechanism will be
563	enhanced by the corporation's ownership of the assessments, by
564	the insulation of the assessments from possible bankruptcy
565	proceedings, and by covenants of the state with the
566	corporation's bondholders.
567	2.a.  There is created a public benefits corporation, which
568	is an instrumentality of the state, to be known as the Florida
569	Hurricane Catastrophe Fund Finance Corporation.
570	b.  The corporation shall operate under a five-member board
571	of directors consisting of the Governor or a designee, the Chief
572	Financial Officer or a designee, the Attorney General or a
573	designee, the director of the Division of Bond Finance of the
574	State Board of Administration, and the senior employee of the
575	State Board of Administration responsible for operations of the
576	Florida Hurricane Catastrophe Fund.
577	c.  The corporation has all of the powers of corporations
578	under chapter 607 and under chapter 617, subject only to the
579	provisions of this subsection.
580	d.  The corporation may issue bonds and engage in such
581	other financial transactions as are necessary to provide
582	sufficient funds to achieve the purposes of this section.
583	e.  The corporation may invest in any of the investments
584	authorized under s. 215.47.
585	f.  There shall be no liability on the part of, and no
586	cause of action shall arise against, any board members or
587	employees of the corporation for any actions taken by them in
588	the performance of their duties under this paragraph.
589	3.a.  In actions under chapter 75 to validate any bonds
590	issued by the corporation, the notice required by s. 75.06 shall
591	be published only in Leon County and in two newspapers of
592	general circulation in the state, and the complaint and order of
593	the court shall be served only on the State Attorney of the
594	Second Judicial Circuit.
595	b.  The state hereby covenants with holders of bonds of the
596	corporation that the state will not repeal or abrogate the power
597	of the board to direct the Office of Insurance Regulation to
598	levy the assessments and to collect the proceeds of the revenues
599	pledged to the payment of such bonds as long as any such bonds
600	remain outstanding unless adequate provision has been made for
601	the payment of such bonds pursuant to the documents authorizing
602	the issuance of such bonds.
603	4.  The bonds of the corporation are not a debt of the
604	state or of any political subdivision, and neither the state nor
605	any political subdivision is liable on such bonds. The
606	corporation does not have the power to pledge the credit, the
607	revenues, or the taxing power of the state or of any political
608	subdivision. The credit, revenues, or taxing power of the state
609	or of any political subdivision shall not be deemed to be
610	pledged to the payment of any bonds of the corporation.
611	5.a.  The property, revenues, and other assets of the
612	corporation; the transactions and operations of the corporation
613	and the income from such transactions and operations; and all
614	bonds issued under this paragraph and interest on such bonds are
615	exempt from taxation by the state and any political subdivision,
616	including the intangibles tax under chapter 199 and the income
617	tax under chapter 220. This exemption does not apply to any tax
618	imposed by chapter 220 on interest, income, or profits on debt
619	obligations owned by corporations other than the Florida
620	Hurricane Catastrophe Fund Finance Corporation.
621	b.  All bonds of the corporation shall be and constitute
622	legal investments without limitation for all public bodies of
623	this state; for all banks, trust companies, savings banks,
624	savings associations, savings and loan associations, and
625	investment companies; for all administrators, executors,
626	trustees, and other fiduciaries; for all insurance companies and
627	associations and other persons carrying on an insurance
628	business; and for all other persons who are now or may hereafter
629	be authorized to invest in bonds or other obligations of the
630	state and shall be and constitute eligible securities to be
631	deposited as collateral for the security of any state, county,
632	municipal, or other public funds. This sub-subparagraph shall be
633	considered as additional and supplemental authority and shall
634	not be limited without specific reference to this sub-
635	subparagraph.
636	6.  The corporation and its corporate existence shall
637	continue until terminated by law; however, no such law shall
638	take effect as long as the corporation has bonds outstanding
639	unless adequate provision has been made for the payment of such
640	bonds pursuant to the documents authorizing the issuance of such
641	bonds. Upon termination of the existence of the corporation, all
642	of its rights and properties in excess of its obligations shall
643	pass to and be vested in the state.
644	Section 20.  Subsection (1) and paragraphs (b) and (c) of
645	subsection (3) of section 220.1845, Florida Statutes, are
646	amended to read:
647	220.1845  Contaminated site rehabilitation tax credit.--
648	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
649	(a)  A credit in the amount of 35 percent of the costs of
650	voluntary cleanup activity that is integral to site
651	rehabilitation at the following sites is available against any
652	tax due for a taxable year under this chapter:
653	1.  A drycleaning-solvent-contaminated site eligible for
654	state-funded site rehabilitation under s. 376.3078(3);
655	2.  A drycleaning-solvent-contaminated site at which
656	cleanup is undertaken by the real property owner pursuant to s.
657	376.3078(11), if the real property owner is not also, and has
658	never been, the owner or operator of the drycleaning facility
659	where the contamination exists; or
660	3.  A brownfield site in a designated brownfield area under
661	s. 376.80.
662	(b)  A tax credit applicant, or multiple tax credit
663	applicants working jointly to clean up a single site, may not be
664	granted more than $250,000 per year in tax credits for each site
665	voluntarily rehabilitated. Multiple tax credit applicants shall
666	be granted tax credits in the same proportion as their
667	contribution to payment of cleanup costs. Subject to the same
668	conditions and limitations as provided in this section, a
669	municipality, county, or other tax credit applicant which
670	voluntarily rehabilitates a site may receive not more than
671	$250,000 per year in tax credits which it can subsequently
672	transfer subject to the provisions in paragraph (g)(h).
673	(c)  If the credit granted under this section is not fully
674	used in any one year because of insufficient tax liability on
675	the part of the corporation, the unused amount may be carried
676	forward for a period not to exceed 5 years. The carryover credit
677	may be used in a subsequent year when the tax imposed by this
678	chapter for that year exceeds the credit for which the
679	corporation is eligible in that year under this section after
680	applying the other credits and unused carryovers in the order
681	provided by s. 220.02(8). Five years after the date a credit is
682	granted under this section, such credit expires and may not be
683	used. However, if during the 5-year period the credit is
684	transferred, in whole or in part, pursuant to paragraph (g)(h),
685	each transferee has 5 years after the date of transfer to use
686	its credit.
687	(d)  A taxpayer that files a consolidated return in this
688	state as a member of an affiliated group under s. 220.131(1) may
689	be allowed the credit on a consolidated return basis up to the
690	amount of tax imposed upon the consolidated group.
691	(e)  A taxpayer that receives credit under s. 199.1055 is
692	ineligible to receive credit under this section in a given tax
693	year.
694	(e)(f)  A tax credit applicant that receives state-funded
695	site rehabilitation under s. 376.3078(3) for rehabilitation of a
696	drycleaning-solvent-contaminated site is ineligible to receive
697	credit under this section for costs incurred by the tax credit
698	applicant in conjunction with the rehabilitation of that site
699	during the same time period that state-administered site
700	rehabilitation was underway.
701	(f)(g)  The total amount of the tax credits which may be
702	granted under this section and s. 199.1055 is $2 million
703	annually.
704	(g)(h)1.  Tax credits that may be available under this
705	section to an entity eligible under s. 376.30781 may be
706	transferred after a merger or acquisition to the surviving or
707	acquiring entity and used in the same manner and with the same
708	limitations.
709	2.  The entity or its surviving or acquiring entity as
710	described in subparagraph 1., may transfer any unused credit in
711	whole or in units of no less than 25 percent of the remaining
712	credit. The entity acquiring such credit may use it in the same
713	manner and with the same limitation as described in this
714	section. Such transferred credits may not be transferred again
715	although they may succeed to a surviving or acquiring entity
716	subject to the same conditions and limitations as described in
717	this section.
718	3.  In the event the credit provided for under this section
719	is reduced either as a result of a determination by the
720	Department of Environmental Protection or an examination or
721	audit by the Department of Revenue, such tax deficiency shall be
722	recovered from the first entity, or the surviving or acquiring
723	entity, to have claimed such credit up to the amount of credit
724	taken. Any subsequent deficiencies shall be assessed against any
725	entity acquiring and claiming such credit, or in the case of
726	multiple succeeding entities in the order of credit succession.
727	(h)(i)  In order to encourage completion of site
728	rehabilitation at contaminated sites being voluntarily cleaned
729	up and eligible for a tax credit under this section, the tax
730	credit applicant may claim an additional 10 percent of the total
731	cleanup costs, not to exceed $50,000, in the final year of
732	cleanup as evidenced by the Department of Environmental
733	Protection issuing a "No Further Action" order for that site.
734	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
735	FORFEITURE.--
736	(b)  In addition to its existing audit and investigation
737	authority relating to chapter 199 and this chapter, the
738	Department of Revenue may perform any additional financial and
739	technical audits and investigations, including examining the
740	accounts, books, or records of the tax credit applicant, which
741	are necessary to verify the site rehabilitation costs included
742	in a tax credit return and to ensure compliance with this
743	section. The Department of Environmental Protection shall
744	provide technical assistance, when requested by the Department
745	of Revenue, on any technical audits performed pursuant to this
746	section.
747	(c)  It is grounds for forfeiture of previously claimed and
748	received tax credits if the Department of Revenue determines, as
749	a result of either an audit or information received from the
750	Department of Environmental Protection, that a taxpayer received
751	tax credits pursuant to this section to which the taxpayer was
752	not entitled. In the case of fraud, the taxpayer shall be
753	prohibited from claiming any future tax credits under this
754	section or s. 199.1055.
755	1.  The taxpayer is responsible for returning forfeited tax
756	credits to the Department of Revenue, and such funds shall be
757	paid into the General Revenue Fund of the state.
758	2.  The taxpayer shall file with the Department of Revenue
759	an amended tax return or such other report as the Department of
760	Revenue prescribes by rule and shall pay any required tax within
761	60 days after the taxpayer receives notification from the
762	Department of Environmental Protection pursuant to s. 376.30781
763	that previously approved tax credits have been revoked or
764	modified, if uncontested, or within 60 days after a final order
765	is issued following proceedings involving a contested revocation
766	or modification order.
767	3.  A notice of deficiency may be issued by the Department
768	of Revenue at any time within 5 years after the date the
769	taxpayer receives notification from the Department of
770	Environmental Protection pursuant to s. 376.30781 that
771	previously approved tax credits have been revoked or modified.
772	If a taxpayer fails to notify the Department of Revenue of any
773	change in its tax credit claimed, a notice of deficiency may be
774	issued at any time. In either case, the amount of any proposed
775	assessment set forth in such notice of deficiency shall be
776	limited to the amount of any deficiency resulting under this
777	section from the recomputation of the taxpayer's tax for the
778	taxable year.
779	4.  Any taxpayer that fails to report and timely pay any
780	tax due as a result of the forfeiture of its tax credit is in
781	violation of this section and is subject to applicable penalty
782	and interest.
783	Section 21.  Paragraph (b) of subsection (2) of section
784	288.039, Florida Statutes, is amended to read:
785	288.039  Employing and Training our Youths (ENTRY).--
786	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
787	(b)  After entering into an employment/tax refund agreement
788	under subsection (3), an eligible business may receive refunds
789	for the following taxes or fees due and paid by that business:
790	1.  Taxes on sales, use, and other transactions under
791	chapter 212.
792	2.  Corporate income taxes under chapter 220.
793	3.  Intangible personal property taxes under chapter 199.
794	3.4.  Emergency excise taxes under chapter 221.
795	4.5.  Excise taxes on documents under chapter 201.
796	5.6.  Ad valorem taxes paid, as defined in s. 220.03(1).
797	6.7.  Insurance premium taxes under s. 624.509.
798	7.8.  Occupational license fees under chapter 205.
799
800	However, an eligible business may not receive a refund under
801	this section for any amount of credit, refund, or exemption
802	granted to that business for any of such taxes or fees. If a
803	refund for such taxes or fees is provided by the office, which
804	taxes or fees are subsequently adjusted by the application of
805	any credit, refund, or exemption granted to the eligible
806	business other than as provided in this section, the business
807	shall reimburse the office for the amount of that credit,
808	refund, or exemption. An eligible business shall notify and
809	tender payment to the office within 20 days after receiving any
810	credit, refund, or exemption other than the one provided in this
811	section.
812	Section 22.  Paragraph (f) of subsection (2) of section
813	288.1045, Florida Statutes, is amended to read:
814	288.1045  Qualified defense contractor tax refund
815	program.--
816	(2)  GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.--
817	(f)  After entering into a tax refund agreement pursuant to
818	subsection (4), a qualified applicant may receive refunds from
819	the Economic Development Trust Fund for the following taxes due
820	and paid by the qualified applicant beginning with the
821	applicant's first taxable year that begins after entering into
822	the agreement:
823	1.  Taxes on sales, use, and other transactions paid
824	pursuant to chapter 212.
825	2.  Corporate income taxes paid pursuant to chapter 220.
826	3.  Intangible personal property taxes paid pursuant to
827	chapter 199.
828	3.4.  Emergency excise taxes paid pursuant to chapter 221.
829	4.5.  Excise taxes paid on documents pursuant to chapter
830	201.
831	5.6.  Ad valorem taxes paid, as defined in s. 220.03(1)(a)
832	on June 1, 1996.
833	6.7.  State communications services taxes administered
834	under chapter 202. This provision does not apply to the gross
835	receipts tax imposed under chapter 203 and administered under
836	chapter 202 or the local communications services tax authorized
837	under s. 202.19.
838
839	However, a qualified applicant may not receive a tax refund
840	pursuant to this section for any amount of credit, refund, or
841	exemption granted such contractor for any of such taxes. If a
842	refund for such taxes is provided by the office, which taxes are
843	subsequently adjusted by the application of any credit, refund,
844	or exemption granted to the qualified applicant other than that
845	provided in this section, the qualified applicant shall
846	reimburse the Economic Development Trust Fund for the amount of
847	such credit, refund, or exemption. A qualified applicant must
848	notify and tender payment to the office within 20 days after
849	receiving a credit, refund, or exemption, other than that
850	provided in this section. The addition of communications
851	services taxes administered under chapter 202 is remedial in
852	nature and retroactive to October 1, 2001. The office may make
853	supplemental tax refund payments to allow for tax refunds for
854	communications services taxes paid by an eligible qualified
855	defense contractor after October 1, 2001.
856	Section 23.  Paragraph (c) of subsection (2) of section
857	288.106, Florida Statutes, is amended to read:
858	288.106  Tax refund program for qualified target industry
859	businesses.--
860	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
861	(c)  After entering into a tax refund agreement under
862	subsection (4), a qualified target industry business may:
863	1.  Receive refunds from the account for the following
864	taxes due and paid by that business beginning with the first
865	taxable year of the business which begins after entering into
866	the agreement:
867	a.  Corporate income taxes under chapter 220.
868	b.  Insurance premium tax under s. 624.509.
869	2.  Receive refunds from the account for the following
870	taxes due and paid by that business after entering into the
871	agreement:
872	a.  Taxes on sales, use, and other transactions under
873	chapter 212.
874	b.  Intangible personal property taxes under chapter 199.
875	b.c.  Emergency excise taxes under chapter 221.
876	c.d.  Excise taxes on documents under chapter 201.
877	d.e.  Ad valorem taxes paid, as defined in s. 220.03(1).
878	e.f.  State communications services taxes administered
879	under chapter 202. This provision does not apply to the gross
880	receipts tax imposed under chapter 203 and administered under
881	chapter 202 or the local communications services tax authorized
882	under s. 202.19.
883
884	The addition of state communications services taxes administered
885	under chapter 202 is remedial in nature and retroactive to
886	October 1, 2001. The office may make supplemental tax refund
887	payments to allow for tax refunds for communications services
888	taxes paid by an eligible qualified target industry business
889	after October 1, 2001.
890	Section 24.  Paragraph (g) of subsection (1) of section
891	288.1067, Florida Statutes, is amended to read:
892	288.1067  Confidentiality of records.--
893	(1)  The following information held by the Office of
894	Tourism, Trade, and Economic Development, Enterprise Florida,
895	Inc., or county or municipal governmental entities, and their
896	employees or agents, pursuant to the incentive programs for
897	qualified businesses as provided in s. 220.191, s. 288.1045, s.
898	288.106, s. 288.108, or s. 288.1088 is confidential and exempt
899	from the provisions of s. 119.07(1) and s. 24(a), Art. I of the
900	State Constitution, for a period not to exceed the duration of
901	the relevant tax refund, tax credit, or incentive agreement:
902	(g)  The amount of:
903	1.  Taxes on sales, use, and other transactions paid
904	pursuant to chapter 212;
905	2.  Corporate income taxes paid pursuant to chapter 220;
906	3.  Intangible personal property taxes paid pursuant to
907	chapter 199;
908	3.4.  Emergency excise taxes paid pursuant to chapter 221;
909	4.5.  Insurance premium taxes paid pursuant to chapter 624;
910	5.6.  Excise taxes paid on documents pursuant to chapter
911	201; or
912	6.7.  Ad valorem taxes paid, as defined in s. 220.03(1),
913
914	which the qualified business reports on its application for
915	certification or reports during the term of the tax refund
916	agreement, and for which the qualified business claims a tax
917	refund under s. 288.1045 or s. 288.106, and any such information
918	held as evidence of the achievement or nonachievement of
919	performance items contained in the tax refund agreement.
920	Section 25.  Paragraph (a) of subsection (2) and
921	subsections (6) and (7) of section 341.840, Florida Statutes,
922	are amended to read:
923	341.840  Tax exemption.--
924	(2)(a)  For the purposes of this section, the term
925	"authority" does not include agents of the authority other than
926	contractors who qualify as such pursuant to subsection (6)(7).
927	(6)  A leasehold interest held by the authority is not
928	subject to intangible tax. However, if a leasehold interest held
929	by the authority is subleased to a nongovernmental lessee, such
930	subleasehold interest shall be deemed to be an interest
931	described in s. 199.023(1)(d), and is subject to the intangible
932	tax.
933	(6)(7)(a)  In order to be considered an agent of the
934	authority for purposes of the exemption from sales and use tax
935	granted by subsection (3) for tangible personal property
936	incorporated into the high-speed rail system, a contractor of
937	the authority that purchases or fabricates such tangible
938	personal property must be certified by the authority as provided
939	in this subsection.
940	(b)1.  A contractor must apply for a renewal of the
941	exemption not later than December 1 of each calendar year.
942	2.  A contractor must apply to the authority on the
943	application form adopted by the authority, which shall develop
944	the form in consultation with the Department of Revenue.
945	3.  The authority shall review each submitted application
946	and determine whether it is complete. The authority shall notify
947	the applicant of any deficiencies in the application within 30
948	days. Upon receipt of a completed application, the authority
949	shall evaluate the application for exemption under this
950	subsection and issue a certification that the contractor is
951	qualified to act as an agent of the authority for purposes of
952	this section or a denial of such certification within 30 days.
953	The authority shall provide the Department of Revenue with a
954	copy of each certification issued upon approval of an
955	application. Upon receipt of a certification from the authority,
956	the Department of Revenue shall issue an exemption permit to the
957	contractor.
958	(c)1.  The contractor may extend a copy of its exemption
959	permit to its vendors in lieu of paying sales tax on purchases
960	of tangible personal property qualifying for exemption under
961	this section. Possession of a copy of the exemption permit
962	relieves the seller of the responsibility of collecting tax on
963	the sale, and the Department of Revenue shall look solely to the
964	contractor for recovery of tax upon a determination that the
965	contractor was not entitled to the exemption.
966	2.  The contractor may extend a copy of its exemption
967	permit to real property subcontractors supplying and installing
968	tangible personal property that is exempt under subsection (3).
969	Any such subcontractor is authorized to extend a copy of the
970	permit to the subcontractor's vendors in order to purchase
971	qualifying tangible personal property tax-exempt. If the
972	subcontractor uses the exemption permit to purchase tangible
973	personal property that is determined not to qualify for
974	exemption under subsection (3), the Department of Revenue may
975	assess and collect any tax, penalties, and interest that are due
976	from either the contractor holding the exemption permit or the
977	subcontractor that extended the exemption permit to the seller.
978	(d)  Any contractor authorized to act as an agent of the
979	authority under this section shall maintain the necessary books
980	and records to document the exempt status of purchases and
981	fabrication costs made or incurred under the permit. In
982	addition, an authorized contractor extending its exemption
983	permit to its subcontractors shall maintain a copy of the
984	subcontractor's books, records, and invoices indicating all
985	purchases made by the subcontractor under the authorized
986	contractor's permit. If, in an audit conducted by the Department
987	of Revenue, it is determined that tangible personal property
988	purchased or fabricated claiming exemption under this section
989	does not meet the criteria for exemption, the amount of taxes
990	not paid at the time of purchase or fabrication shall be
991	immediately due and payable to the Department of Revenue,
992	together with the appropriate interest and penalty, computed
993	from the date of purchase, in the manner prescribed by chapter
994	212.
995	(e)  If a contractor fails to apply for a high-speed rail
996	system exemption permit, or if a contractor initially determined
997	by the authority to not qualify for exemption is subsequently
998	determined to be eligible, the contractor shall receive the
999	benefit of the exemption in this subsection through a refund of
1000	previously paid taxes for transactions that otherwise would have
1001	been exempt. A refund may not be made for such taxes without the
1002	issuance of a certification by the authority that the contractor
1003	was authorized to make purchases tax-exempt and a determination
1004	by the Department of Revenue that the purchases qualified for
1005	the exemption.
1006	(f)  The authority may adopt rules governing the
1007	application process for exemption of a contractor as an
1008	authorized agent of the authority.
1009	(g)  The Department of Revenue may adopt rules governing
1010	the issuance and form of high-speed rail system exemption
1011	permits, the audit of contractors and subcontractors using such
1012	permits, the recapture of taxes on nonqualified purchases, and
1013	the manner and form of refund applications.
1014	Section 26.  Paragraph (a) of subsection (2) and
1015	subsections (3), (8), and (12) of section 376.30781, Florida
1016	Statutes, are amended to read:
1017	376.30781  Partial tax credits for rehabilitation of
1018	drycleaning-solvent-contaminated sites and brownfield sites in
1019	designated brownfield areas; application process; rulemaking
1020	authority; revocation authority.--
1021	(2)(a)  A credit in the amount of 35 percent of the costs
1022	of voluntary cleanup activity that is integral to site
1023	rehabilitation at the following sites is allowed pursuant to s.
1024	ss. 199.1055 and 220.1845:
1025	1.  A drycleaning-solvent-contaminated site eligible for
1026	state-funded site rehabilitation under s. 376.3078(3);
1027	2.  A drycleaning-solvent-contaminated site at which
1028	cleanup is undertaken by the real property owner pursuant to s.
1029	376.3078(11), if the real property owner is not also, and has
1030	never been, the owner or operator of the drycleaning facility
1031	where the contamination exists; or
1032	3.  A brownfield site in a designated brownfield area under
1033	s. 376.80.
1034	(3)  The Department of Environmental Protection shall be
1035	responsible for allocating the tax credits provided for in s.
1036	ss. 199.1055 and 220.1845, not to exceed a total of $2 million
1037	in tax credits annually.
1038	(8)  On or before March 1, the Department of Environmental
1039	Protection shall inform each eligible tax credit applicant of
1040	the amount of its partial tax credit and provide each eligible
1041	tax credit applicant with a tax credit certificate that must be
1042	submitted with its tax return to the Department of Revenue to
1043	claim the tax credit or be transferred pursuant to s.
1044	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
1045	the payment of refunds if total credits exceed the amount of tax
1046	owed.
1047	(12)  A tax credit applicant who receives state-funded site
1048	rehabilitation under s. 376.3078(3) for rehabilitation of a
1049	drycleaning-solvent-contaminated site is ineligible to receive a
1050	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
1051	by the tax credit applicant in conjunction with the
1052	rehabilitation of that site during the same time period that
1053	state-administered site rehabilitation was underway.
1054	Section 27.  Subsection (13) of section 493.6102, Florida
1055	Statutes, is amended to read:
1056	493.6102  Inapplicability of this chapter.--This chapter
1057	shall not apply to:
1058	(13)  Any individual employed as a security officer by a
1059	church or ecclesiastical or denominational organization having
1060	an established physical place of worship in this state at which
1061	nonprofit religious services and activities are regularly
1062	conducted or by a church cemetery religious institution as
1063	defined in s. 199.183(2)(a) to provide security on the
1064	institution property of the organization or cemetery, and who
1065	does not carry a firearm in the course of her or his duties.
1066	Section 28.  Paragraph (a) of subsection (3) of section
1067	516.031, Florida Statutes, is amended to read:
1068	516.031  Finance charge; maximum rates.--
1069	(3)  OTHER CHARGES.--
1070	(a)  In addition to the interest, delinquency, and
1071	insurance charges herein provided for, no further or other
1072	charges or amount whatsoever for any examination, service,
1073	commission, or other thing or otherwise shall be directly or
1074	indirectly charged, contracted for, or received as a condition
1075	to the grant of a loan, except:
1076	1.  An amount not to exceed $10 to reimburse a portion of
1077	the costs for investigating the character and credit of the
1078	person applying for the loan;
1079	2.  An annual fee of $25 on the anniversary date of each
1080	line-of-credit account;
1081	3.  Charges paid for brokerage fee on a loan or line of
1082	credit of more than $10,000, title insurance, and the appraisal
1083	of real property offered as security when paid to a third party
1084	and supported by an actual expenditure;
1085	4.  Intangible personal property tax on the loan note or
1086	obligation when secured by a lien on real property;
1087	4.5.  The documentary excise tax and lawful fees, if any,
1088	actually and necessarily paid out by the licensee to any public
1089	officer for filing, recording, or releasing in any public office
1090	any instrument securing the loan, which fees may be collected
1091	when the loan is made or at any time thereafter;
1092	5.6.  The premium payable for any insurance in lieu of
1093	perfecting any security interest otherwise required by the
1094	licensee in connection with the loan, if the premium does not
1095	exceed the fees which would otherwise be payable, which premium
1096	may be collected when the loan is made or at any time
1097	thereafter;
1098	6.7.  Actual and reasonable attorney's fees and court costs
1099	as determined by the court in which suit is filed;
1100	7.8.  Actual and commercially reasonable expenses of
1101	repossession, storing, repairing and placing in condition for
1102	sale, and selling of any property pledged as security; or
1103	8.9.  A delinquency charge not to exceed $10 for each
1104	payment in default for a period of not less than 10 days, if the
1105	charge is agreed upon, in writing, between the parties before
1106	imposing the charge.
1107
1108	Any charges, including interest, in excess of the combined total
1109	of all charges authorized and permitted by this chapter
1110	constitute a violation of chapter 687 governing interest and
1111	usury, and the penalties of that chapter apply. In the event of
1112	a bona fide error, the licensee shall refund or credit the
1113	borrower with the amount of the overcharge immediately but
1114	within 20 days after from the discovery of such error.
1115	Section 29.  Paragraph (m) of subsection (5) of section
1116	627.311, Florida Statutes, is amended to read:
1117	627.311  Joint underwriters and joint reinsurers; public
1118	records and public meetings exemptions.--
1119	(5)
1120	(m)  Each joint underwriting plan or association created
1121	under this section is not a state agency, board, or commission.
1122	However, for the purposes of s. 199.183(1) only, the joint
1123	underwriting plan is a political subdivision of the state and is
1124	exempt from the corporate income tax.
1125	Section 30.  Paragraph (j) of subsection (6) of section
1126	627.351, Florida Statutes, is amended to read:
1127	627.351  Insurance risk apportionment plans.--
1128	(6)  CITIZENS PROPERTY INSURANCE CORPORATION.--
1129	(j)  For the purposes of s. 199.183(1), The corporation
1130	shall be considered a political subdivision of the state and
1131	shall be exempt from the corporate income tax. The premiums,
1132	assessments, investment income, and other revenue of the
1133	corporation are funds received for providing property insurance
1134	coverage as required by this subsection, paying claims for
1135	Florida citizens insured by the corporation, securing and
1136	repaying debt obligations issued by the corporation, and
1137	conducting all other activities of the corporation, and shall
1138	not be considered taxes, fees, licenses, or charges for services
1139	imposed by the Legislature on individuals, businesses, or
1140	agencies outside state government. Bonds and other debt
1141	obligations issued by or on behalf of the corporation are not to
1142	be considered "state bonds" within the meaning of s. 215.58(8).
1143	The corporation is not subject to the procurement provisions of
1144	chapter 287, and policies and decisions of the corporation
1145	relating to incurring debt, levying of assessments and the sale,
1146	issuance, continuation, terms and claims under corporation
1147	policies, and all services relating thereto, are not subject to
1148	the provisions of chapter 120. The corporation is not required
1149	to obtain or to hold a certificate of authority issued by the
1150	office, nor is it required to participate as a member insurer of
1151	the Florida Insurance Guaranty Association. However, the
1152	corporation is required to pay, in the same manner as an
1153	authorized insurer, assessments pledged by the Florida Insurance
1154	Guaranty Association to secure bonds issued or other
1155	indebtedness incurred to pay covered claims arising from insurer
1156	insolvencies caused by, or proximately related to, hurricane
1157	losses. It is the intent of the Legislature that the tax
1158	exemptions provided in this paragraph will augment the financial
1159	resources of the corporation to better enable the corporation to
1160	fulfill its public purposes. Any bonds issued by the
1161	corporation, their transfer, and the income therefrom, including
1162	any profit made on the sale thereof, shall at all times be free
1163	from taxation of every kind by the state and any political
1164	subdivision or local unit or other instrumentality thereof;
1165	however, this exemption does not apply to any tax imposed by
1166	chapter 220 on interest, income, or profits on debt obligations
1167	owned by corporations other than the corporation.
1168	Section 31.  Paragraph (b) of subsection (4) of section
1169	650.05, Florida Statutes, is amended to read:
1170	650.05  Plans for coverage of employees of political
1171	subdivisions.--
1172	(4)
1173	(b)  The grants-in-aid and other revenue referred to in
1174	paragraph (a) specifically include, but are not limited to,
1175	minimum foundation program grants to public school districts and
1176	community colleges; gasoline, motor fuel, intangible, cigarette,
1177	racing, and insurance premium taxes distributed to political
1178	subdivisions; and amounts specifically appropriated as grants-
1179	in-aid for mental health, mental retardation, and mosquito
1180	control programs.
1181	Section 32.  Subsection (1) of section 655.071, Florida
1182	Statutes, is amended to read:
1183	655.071  International banking facilities; definitions;
1184	notice before establishment.--
1185	(1)  "International banking facility" means a set of asset
1186	and liability accounts segregated on the books and records of a
1187	banking organization, as that term is defined in s. 201.23
1188	199.023, that includes only international banking facility
1189	deposits, borrowings, and extensions of credit, as those terms
1190	shall be defined by the commission pursuant to subsection (2).
1191	Section 33.  Subsections (5) and (6) of section 733.702,
1192	Florida Statutes, are amended to read:
1193	733.702  Limitations on presentation of claims.--
1194	(5)  The Department of Revenue may file a claim against the
1195	estate of a decedent for taxes due under chapter 199 after the
1196	expiration of the time for filing claims provided in subsection
1197	(1), if the department files its claim within 30 days after the
1198	service of the inventory. Upon filing of the estate tax return
1199	with the department as provided in s. 198.13, or to the extent
1200	the inventory or estate tax return is amended or supplemented,
1201	the department has the right to file a claim or to amend its
1202	previously filed claim within 30 days after service of the
1203	estate tax return, or an amended or supplemented inventory or
1204	filing of an amended or supplemental estate tax return, as to
1205	the additional information disclosed.
1206	(5)(6)  Nothing in this section shall extend the
1207	limitations period set forth in s. 733.710.
1208	Section 34.  Paragraph (a) of subsection (1) of section
1209	766.105, Florida Statutes, is amended to read:
1210	766.105  Florida Patient's Compensation Fund.--
1211	(1)  DEFINITIONS.--The following definitions apply in the
1212	interpretation and enforcement of this section:
1213	(a)  The term "fund" means the Florida Patient's
1214	Compensation Fund. The fund is not a state agency, board, or
1215	commission. However, for the purposes of s. 199.183(1) only, the
1216	fund shall be considered a political subdivision of this state.
1217	Section 35.  This act shall take effect July 1, 2006.

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