HB 865

1	A bill to be entitled
2	An act relating to enterprise zone incentives to serve the
3	uninsured; amending s. 212.08, F.S.; providing for an
4	exemption by refund from the tax on sales, use, and other
5	transactions of certain medical property purchased and
6	used by certain health care facilities or community health
7	centers located in enterprise zones; providing a
8	limitation; providing application requirements; providing
9	procedures and limitations for the refund; providing
10	duties of the Office of Tourism, Trade, and Economic
11	Development; providing duties of the Department of
12	Revenue; requiring the department to adopt rules;
13	providing for return of the refund under certain
14	circumstances; providing for expiration under certain
15	circumstances; amending s. 290.0056, F.S.; providing an
16	additional requirement for the membership of an enterprise
17	zone development agency board of commissioners under
18	certain circumstances; providing a limitation; providing
19	an effective date.
20
21	WHEREAS, the Legislature finds that making high quality
22	health care available to the citizens of this state is an
23	overwhelming public necessity, NOW, THEREFORE,
24
25	Be It Enacted by the Legislature of the State of Florida:
26
27	Section 1.  Paragraph (k) of subsection (2) of section
28	212.08, Florida Statutes, is redesignated as paragraph (l), and
29	a new paragraph (k) is added to that subsection, to read:
30	212.08  Sales, rental, use, consumption, distribution, and
31	storage tax; specified exemptions.--The sale at retail, the
32	rental, the use, the consumption, the distribution, and the
33	storage to be used or consumed in this state of the following
34	are hereby specifically exempt from the tax imposed by this
35	chapter.
36	(2)  EXEMPTIONS; MEDICAL.--
37	(k)1.  Medical property consisting of medical appliances,
38	prosthetic devices, and equipment, including, but not limited
39	to, oxygen equipment, respiratory therapy equipment, physical
40	and occupational therapy patient care equipment, and
41	intermittent positive pressure breathing circuits, devices, and
42	supplies, purchased and used by any health care facility or
43	community health center providing primary care services to the
44	uninsured and located in an enterprise zone are exempt. The
45	exemption applies only to the first $100,000 of such property in
46	the aggregate for each health care facility or community health
47	center. This exemption inures to such facility or center only
48	through a refund of previously paid taxes. A refund shall be
49	authorized upon an affirmative showing by the taxpayer to the
50	satisfaction of the department that the requirements of this
51	paragraph have been met.
52	2.  To receive a refund, the facility or center must file
53	under oath with the Office of Tourism, Trade, and Economic
54	Development an application which includes:
55	a.  The name and address of the facility or center claiming
56	the refund.
57	b.  The identifying number assigned pursuant to s. 290.0065
58	to the enterprise zone in which the facility or center is
59	located.
60	c.  A specific description of the medical property for
61	which a refund is sought, including its serial number or other
62	permanent identification number.
63	d.  The location of the medical property.
64	e.  The sales invoice or other proof of purchase of the
65	medical property, showing the amount of sales tax paid, the date
66	of purchase, and the name and address of the sales tax dealer
67	from whom the medical property was purchased.
68	3.  Within 10 working days after receipt of an application,
69	the Office of Tourism, Trade, and Economic Development shall
70	review the application to determine if the application contains
71	all the information required pursuant to subparagraph 2. and
72	meets the criteria set out in this paragraph. The office shall
73	certify all applications that contain the information required
74	pursuant to subparagraph 2. and that meet the criteria set out
75	in this subparagraph as eligible to receive a refund.
76	4.  An application for a refund pursuant to this paragraph
77	must be submitted to the department within 6 months after the
78	tax is due on the medical property that is purchased.
79	5.  The provisions of s. 212.095 do not apply to any refund
80	application made pursuant to this paragraph. A refund approved
81	pursuant to this paragraph shall be made within 30 days after
82	formal approval by the department of the application for the
83	refund.
84	6.  The department shall adopt rules governing the manner
85	and form of refund applications and may establish guidelines as
86	to the requisites for an affirmative showing of qualification
87	for exemption under this paragraph.
88	7.  If the department determines that any of the medical
89	property is used outside a facility or center which received a
90	refund under this paragraph, the amount of taxes refunded to the
91	facility or center purchasing such medical property shall
92	immediately be due and payable to the department by the
93	business, together with the appropriate interest and penalty,
94	computed from the date of purchase, in the manner provided by
95	this chapter.
96	8.  This paragraph expires on the date specified in s.
97	290.016 for the expiration of the Florida Enterprise Zone Act.
98	Section 2.  Subsection (2) and paragraph (a) of subsection
99	(9) of section 290.0056, Florida Statutes, are amended to read:
100	290.0056  Enterprise zone development agency.--
101	(2)  When the governing body creates an enterprise zone
102	development agency, that body shall appoint a board of
103	commissioners of the agency, which shall consist of not fewer
104	than 8 or more than 13 commissioners. The governing body may
105	appoint at least one representative from each of the following:
106	the local chamber of commerce; local financial or insurance
107	entities; local businesses and, where possible, businesses
108	operating within the nominated area; the residents residing
109	within the nominated area; nonprofit community-based
110	organizations operating within the nominated area; the regional
111	workforce board; the local code enforcement agency; and the
112	local law enforcement agency. One of the commissioners on the
113	board must be employed in or work in the health care field,
114	provided such requirement applies only when a position on the
115	board becomes vacant after July 1, 2006, and appointment of a
116	new commissioner is required to fill the vacancy or an
117	additional member is to be appointed after July 1, 2006. The
118	terms of office of the commissioners shall be for 4 years,
119	except that, in making the initial appointments, the governing
120	body shall appoint two members for terms of 3 years, two members
121	for terms of 2 years, and one member for a term of 1 year; the
122	remaining initial members shall serve for terms of 4 years. A
123	vacancy occurring during a term shall be filled for the
124	unexpired term. The importance of including individuals from the
125	nominated area shall be considered in making appointments.
126	Further, the importance of minority representation on the agency
127	shall be considered in making appointments so that the agency
128	generally reflects the gender and ethnic composition of the
129	community as a whole.
130	(9)  The following powers and responsibilities shall be
131	performed by the governing body creating the enterprise zone
132	development agency acting as the managing agent of the
133	enterprise zone development agency, or, contingent upon approval
134	by such governing body, such powers and responsibilities shall
135	be performed by the enterprise zone development agency:
136	(a)  To review, process, and certify applications for state
137	enterprise zone tax incentives pursuant to ss. 212.08(2)(k),
138	(5)(g) and, (h), and (15); 212.096; 220.181; and 220.182.
139	Section 3.  This act shall take effect July 1, 2006.

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