HB 1623

1	A bill to be entitled
2	An act relating to taxation; amending s. 45.032, F.S.;
3	including tax warrants as subordinate lienholders for
4	purposes of the disbursement of surplus funds after a
5	judicial sale; amending ss. 125.0104 and 125.0108, F.S.;
6	subjecting grants of licenses to use living quarters or
7	accommodations to tourist development and tourist impact
8	taxes; amending s. 198.13, F.S.; exempting certain
9	representatives of an estate from the requirement to file
10	certain returns absent any tax on estates of decedents or
11	tax on generation-skipping transfers; limiting application
12	to certain estates; amending s. 202.16, F.S.; requiring
13	dealers to document exempt sales for resale, providing
14	requirements and procedures; requiring the department to
15	establish a toll-free telephone number for the purpose of
16	verifying registration numbers and resale certificates;
17	requiring the department to establish a system for
18	receiving information from dealers relating to certificate
19	numbers of certain purchasers; amending s. 202.18, F.S.;
20	revising provisions relating to allocation and disposition
21	of communications services tax proceeds to provide
22	requirements and procedures for correcting misallocations
23	of proceeds; authorizing interjurisdictional agreements to
24	establish a method of adjustment; amending s. 202.20,
25	F.S.; revising certain criteria and requirements for local
26	communications services tax conversion rates; limiting
27	local government authority to make certain adjustments;
28	amending s. 202.28, F.S.; providing for allocation of
29	certain penalties under certain circumstances; amending s.
30	202.30, F.S.; providing for reductions in the threshold
31	tax amount for which a dealer is required to remit taxes
32	electronically; amending ss. 206.02 and 206.021, F.S.;
33	authorizing the Department of Revenue to issue temporary
34	fuel licenses under certain circumstances; providing
35	requirements; providing for expiration of such licenses;
36	prohibiting renewal under certain circumstances; amending
37	s. 206.9943, F.S.; authorizing the department to issue a
38	temporary pollutant tax license under certain
39	circumstances; amending s. 211.3103, F.S.; limiting
40	application of the annual producer price index to
41	phosphate rock for purposes of the phosphate rock
42	severance tax; amending s. 212.02, F.S.; revising the
43	definition of the term "qualified aircraft" to include
44	certain leases; amending s. 212.0305, F.S.; subjecting the
45	grant of a license to use living quarters or
46	accommodations to the convention development tax on
47	transient rentals; amending ss. 212.05 and 212.0515, F.S.;
48	deleting obsolete provisions; revising certain divisor
49	requirements for calculating the sales tax on vending
50	machines and coin-operated amusement machines in certain
51	counties; authorizing the department to adopt additional
52	divisors for calculating the sales tax on vending machines
53	and coin-operated amusement machines under certain
54	circumstances; amending s. 212.0506, F.S.; revising an
55	exclusion from the definition of the term "service
56	warranty" for certain contracts; amending s. 212.08, F.S.;
57	deleting exclusions from application of certain refund
58	requirements to refund applications for certain building
59	materials and business property; exempting certain
60	separately stated charges for furniture or appliances;
61	providing an exception; amending s. 212.12, F.S.;
62	providing civil and criminal penalties for failure to
63	register a business or collect required taxes after
64	certain notice by the department; providing notice
65	requirements; providing an exception to such penalties
66	under certain circumstances; amending s. 213.21, F.S.;
67	providing for a taxpayer's liability for a service fee to
68	be waived due to unintentional error; amending s. 213.755,
69	F.S.; providing reductions in the threshold tax amount for
70	which taxpayers may be required to remit taxes
71	electronically; amending s. 220.21, F.S.; requiring
72	certain taxpayers to file required returns electronically
73	under certain circumstances; providing for waiver of such
74	requirement; providing penalties for failure to comply;
75	authorizing the department to settle or compromise
76	penalties; authorizing the department to adopt rules;
77	providing for application to certain returns; amending s.
78	443.1216, F.S.; authorizing the Agency for Workforce
79	Innovation and a tax collection service provider to adopt
80	rules; amending s. 443.1316, F.S.; providing for
81	application of certain provisions relating to taxpayers'
82	rights to apply to the collection of unemployment taxes;
83	deleting authorization for the department to impose a
84	charge for the costs of collection services; amending s.
85	624.511, F.S.; authorizing the Department of Revenue to
86	refund overpayments of insurance premium taxes under
87	certain circumstances; providing a limitation; providing
88	for nonapplication of certain penalties under certain
89	circumstances; providing for reimbursement of a portion of
90	certain ad valorem taxes on certain homestead property
91	rendered uninhabitable under certain circumstances;
92	providing requirements, procedures, and limitations;
93	providing duties and responsibilities of the department,
94	property appraisers, and value adjustment boards;
95	providing a definition; providing criminal penalties for
96	falsely claiming reimbursements; providing for
97	reimbursement of a portion of sales taxes paid on certain
98	replacement mobile homes damaged under certain
99	circumstances; providing requirements, procedures, and
100	limitations; providing duties and responsibilities of the
101	department, property appraisers, and value adjustment
102	boards; providing definitions; providing criminal
103	penalties for falsely claiming reimbursements; requiring
104	the department to forward undeliverable reimbursement
105	checks to property appraisers for redelivery; requiring
106	the Executive Office of the Governor to certify forward
107	certain unexpended balances; providing legislative intent;
108	repealing s. 212.095, F.S., relating to requirements for
109	refunds; providing appropriations; providing effective
110	dates.
111
112	Be It Enacted by the Legislature of the State of Florida:
113
114	Section 1.  Paragraph (b) of subsection (1) and paragraph
115	(a) of subsection (3) of section 45.032, Florida Statutes, are
116	amended to read:
117	45.032  Disbursement of surplus funds after judicial
118	sale.--
119	(1)  For purposes of ss. 45.031-45.035, the term:
120	(b)  "Subordinate lienholder" means the holder of a
121	subordinate lien shown on the face of the pleadings as an
122	encumbrance on the property. The lien held by the party filing
123	the foreclosure lawsuit is not a subordinate lien. A subordinate
124	lienholder includes, but is not limited to, a subordinate
125	mortgage, judgment, tax warrant, assessment lien, or
126	construction lien. However, the holder of a subordinate lien
127	shall not be deemed a subordinate lienholder if the holder was
128	paid in full from the proceeds of the sale.
129	(3)  During the 60 days after the clerk issues a
130	certificate of disbursements, the clerk shall hold the surplus
131	pending a court order.
132	(a)  If the owner of record claims the surplus during the
133	60-day period and there is no subordinate lienholder, the court
134	shall order the clerk to deduct any applicable service charges
135	from the surplus and pay the remainder to the owner of record.
136	The clerk may establish a reasonable requirement that the owner
137	of record prove his or her identity before receiving the
138	disbursement. The clerk may assist an owner of record in making
139	a claim. An owner of record may use the following form in making
140	a claim:
141
142	(Caption of Action)
143
144	OWNER'S CLAIM FOR
145	MORTGAGE FORECLOSURE SURPLUS
146
147	State of _____
148	County of _____
149	Under penalty of perjury, I (we) hereby certify that:
150	1.  I was (we were) the owner of the following described
151	real property in _____ County, Florida, prior to the foreclosure
152	sale and as of the date of the filing of the lis pendens:
153
154	(Legal description of real property)
155
156	2.  I (we) do not owe any money on any mortgage on the
157	property that was foreclosed other than the one that was paid
158	off by the foreclosure.
159	3.  I (we) do not owe any money that is the subject of an
160	unpaid judgment, tax warrant, condominium lien, cooperative
161	lien, or homeowners' association.
162	4.  I am (we are) not currently in bankruptcy.
163	5.  I (we) have not sold or assigned my (our) right to the
164	mortgage surplus.
165	6.  My (our) new address is: _____.
166	7.  If there is more than one owner entitled to the
167	surplus, we have agreed that the surplus should be paid _____
168	jointly, or to: _____, at the following address: _____.
169	8.  I (WE) UNDERSTAND THAT I (WE) AM (ARE) NOT REQUIRED TO
170	HAVE A LAWYER OR ANY OTHER REPRESENTATION AND I (WE) DO NOT HAVE
171	TO ASSIGN MY (OUR) RIGHTS TO ANYONE ELSE IN ORDER TO CLAIM ANY
172	MONEY TO WHICH I (WE) MAY BE ENTITLED.
173	9.  I (WE) UNDERSTAND THAT THIS STATEMENT IS GIVEN UNDER
174	OATH, AND IF ANY STATEMENTS ARE UNTRUE THAT I (WE) MAY BE
175	PROSECUTED CRIMINALLY FOR PERJURY.
176
177	(Signatures)
178
179	Sworn to (or affirmed) and subscribed before me this _____
180	day of _____,   (year)  , by   (name of person making statement)
181	.
182	(Signature of Notary Public - State of Florida)
183	(Print, Type, or Stamp Commissioned Name of Notary
184	Public)
185
186	Personally Known _____ OR Produced Identification _____
187	Type of Identification Produced
188	Section 2.  Paragraph (a) of subsection (3) of section
189	125.0104, Florida Statutes, is amended to read:
190	125.0104  Tourist development tax; procedure for levying;
191	authorized uses; referendum; enforcement.--
192	(3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
193	(a)  It is declared to be the intent of the Legislature
194	that every person who rents, leases, or lets, or grants a
195	license to use for consideration any living quarters or
196	accommodations in any hotel, apartment hotel, motel, resort
197	motel, apartment, apartment motel, roominghouse, mobile home
198	park, recreational vehicle park, or condominium for a term of 6
199	months or less is exercising a privilege which is subject to
200	taxation under this section, unless such person rents, leases,
201	or lets, or grants a license to use for consideration any living
202	quarters or accommodations which are exempt according to the
203	provisions of chapter 212.
204	Section 3.  Paragraph (b) of subsection (1) of section
205	125.0108, Florida Statutes, is amended to read:
206	125.0108  Areas of critical state concern; tourist impact
207	tax.--
208	(1)
209	(b)  It is declared to be the intent of the Legislature
210	that every person who rents, leases, or lets, or grants a
211	license to use for consideration any living quarters or
212	accommodations in any hotel, apartment hotel, motel, resort
213	motel, apartment, apartment motel, roominghouse, mobile home
214	park, recreational vehicle park, or condominium for a term of 6
215	months or less, unless such establishment is exempt from the tax
216	imposed by s. 212.03, is exercising a taxable privilege on the
217	proceeds therefrom under this section.
218	Section 4.  Subsection (4) is added to section 198.13,
219	Florida Statutes, to read:
220	198.13  Tax return to be made in certain cases; certificate
221	of nonliability.--
222	(4)  Notwithstanding any other provisions of this section
223	and applicable to the estate of a decedent who dies after
224	December 31, 2004, but before January 1, 2011, if, upon the
225	death of the decedent, a state death tax credit or a generation-
226	skipping transfer credit is not allowable pursuant to the
227	Internal Revenue Code of 1986, as amended:
228	(a)  The personal representative of the estate is not
229	required to file a return under subsection (1) in connection
230	with the estate.
231	(b)  The person who would otherwise be required to file a
232	return reporting a generation-skipping transfer under subsection
233	(3) is not required to file such a return in connection with the
234	estate.
235	Section 5.  Effective January 1, 2008, subsection (2) of
236	section 202.16, Florida Statutes, is amended to read:
237	202.16  Payment.--The taxes imposed or administered under
238	this chapter and chapter 203 shall be collected from all dealers
239	of taxable communications services on the sale at retail in this
240	state of communications services taxable under this chapter and
241	chapter 203. The full amount of the taxes on a credit sale,
242	installment sale, or sale made on any kind of deferred payment
243	plan is due at the moment of the transaction in the same manner
244	as a cash sale.
245	(2)(a)  A sale of communications services that are used as
246	a component part of or integrated into a communications service
247	or prepaid calling arrangement for resale, including, but not
248	limited to, carrier-access charges, interconnection charges paid
249	by providers of mobile communication services or other
250	communication services, charges paid by cable service providers
251	for the transmission of video or other programming by another
252	dealer of communications services, charges for the sale of
253	unbundled network elements, and any other intercompany charges
254	for the use of facilities for providing communications services
255	for resale, must be made in compliance with the rules of the
256	department. Any person who makes a sale for resale which is not
257	in compliance with these rules is liable for any tax, penalty,
258	and interest due for failing to comply, to be calculated
259	pursuant to s. 202.28(2)(a).
260	(b)1.  Any dealer who makes a sale for resale shall
261	document the exempt nature of the transaction, as established by
262	rules adopted by the department, by retaining a copy of the
263	purchaser's initial or annual resale certificate issued pursuant
264	to s. 202.17(6). In lieu of maintaining a copy of the
265	certificate, a dealer may document, prior to the time of sale,
266	an authorization number provided telephonically or
267	electronically by the department. The dealer may rely on an
268	initial or annual resale certificate issued pursuant to s.
269	202.17(6), valid at the time of receipt from the purchaser,
270	without seeking additional annual resale certificates from such
271	purchaser, if the dealer makes recurring sales to the purchaser
272	in the normal course of business on a continual basis. For
273	purposes of this paragraph, the term "recurring sales to a
274	purchaser in the normal course of business" means sales in which
275	the dealer extends credit to the purchaser and records the debt
276	as an account receivable or sells to a purchaser who has an
277	established cash account similar to an open credit account. For
278	purposes of this paragraph, purchases are made from a selling
279	dealer on a continual basis if the selling dealer makes, in the
280	normal course of business, sales to the purchaser at least once
281	in every 12-month period.
282	2.  A dealer may, through the informal conference
283	procedures provided for in s. 213.21 and the rules of the
284	department, provide the department with evidence of the exempt
285	status of a sale. Exemption certificates executed by entities
286	that were exempt at the time of sale, resale certificates
287	provided by purchasers who were active dealers at the time of
288	sale, and verification by the department of a purchaser's active
289	dealer status at the time of sale in lieu of a resale
290	certificate shall be accepted by the department when submitted
291	during the protest period but may not be accepted in any
292	proceeding under chapter 120 or any circuit court action
293	instituted under chapter 72.
294	Section 6.  Effective January 1, 2008, the Department of
295	Revenue shall establish a toll-free telephone number for the
296	verification of valid dealer registration numbers and resale
297	certificates issued under chapter 202, Florida Statutes. The
298	system must be adequate to guarantee a low busy rate, respond to
299	keypad inquiries, and provide data that is updated daily.
300	Section 7.  Effective January 1, 2008, the Department of
301	Revenue shall establish a system for receiving information from
302	dealers regarding certificate numbers of purchasers who are
303	seeking to make purchases for resale under chapter 202, Florida
304	Statutes. The department shall provide such dealers, free of
305	charge, with verification of any numbers that are canceled or
306	invalid.
307	Section 8.  Paragraph (c) of subsection (3) of section
308	202.18, Florida Statutes, is amended to read:
309	202.18  Allocation and disposition of tax proceeds.--The
310	proceeds of the communications services taxes remitted under
311	this chapter shall be treated as follows:
312	(3)
313	(c)1.  Except as otherwise provided in this paragraph,
314	proceeds of the taxes levied pursuant to s. 202.19, less amounts
315	deducted for costs of administration in accordance with
316	paragraph (b), shall be distributed monthly to the appropriate
317	jurisdictions. The proceeds of taxes imposed pursuant to s.
318	202.19(5) shall be distributed in the same manner as
319	discretionary surtaxes are distributed, in accordance with ss.
320	212.054 and 212.055.
321	2.  The department shall make any adjustments to the
322	distributions pursuant to this section paragraph which are
323	necessary to reflect the proper amounts due to individual
324	jurisdictions or trust funds. In the event that the department
325	adjusts amounts due to reflect a correction in the situsing of a
326	customer, such adjustment shall be limited to the amount of tax
327	actually collected from such customer by the dealer of
328	communication services.
329	3.a.  Notwithstanding the time period specified in s.
330	202.22(5), adjustments in distributions that are necessary to
331	correct misallocations between jurisdictions shall be governed
332	by this subparagraph. If the department determines that
333	misallocations between jurisdictions occurred, the department
334	shall provide written notice of such determination to each
335	affected jurisdiction. The notice shall include the amount of
336	the misallocations, the basis upon which the determination was
337	made, data supporting the determination, and the identity of
338	each affected jurisdiction. The notice shall also inform each
339	affected jurisdiction of its authority to enter into a written
340	agreement establishing a method of adjustment as described in
341	sub-subparagraph c.
342	b.  An adjustment affecting a distribution to a
343	jurisdiction that is less than 90 percent of the average monthly
344	distribution to that jurisdiction for the 6 months immediately
345	preceding the department's determination, as reported by all
346	communications services dealers, shall be made in the month
347	immediately after the department's determination that
348	misallocations occurred.
349	c.  If an adjustment affecting a distribution to a
350	jurisdiction equals or exceeds 90 percent of the average monthly
351	distribution to that jurisdiction for the 6 months immediately
352	preceding the department's determination, as reported by all
353	communications services dealers, the affected jurisdictions may
354	enter into a written agreement establishing a method of
355	adjustment. If the agreement establishing a method of adjustment
356	provides for payments of local communications services tax
357	monthly distributions, the amount of any such payment agreed to
358	may not exceed the local communications services tax monthly
359	distributions available to the jurisdiction that was allocated
360	amounts in excess of those to which the jurisdiction was
361	entitled. If affected jurisdictions execute a written agreement
362	specifying a method of adjustment, a copy of the written
363	agreement shall be provided to the department no later than the
364	first day of the month following 90 days after the date the
365	department transmits notice of the misallocations. If the
366	department does not receive a copy of the written agreement
367	within the specified time period, an adjustment affecting a
368	distribution to a jurisdiction made pursuant to this sub-
369	subparagraph shall be prorated over a time period that equals
370	the time period over which the misallocations occurred.
371	Section 9.  Paragraph (a) of subsection (2) of section
372	202.20, Florida Statutes, is amended to read:
373	202.20  Local communications services tax conversion
374	rates.--
375	(2)(a)1.  With respect to any local taxing jurisdiction,
376	if, for the periods ending December 31, 2001; March 31, 2002;
377	June 30, 2002; or September 30, 2002, the revenues received by
378	that local government from the local communications services tax
379	imposed under subsection (1) are less than the revenues received
380	from the replaced revenue sources for the corresponding 2000-
381	2001 period; plus reasonably anticipated growth in such revenues
382	over the preceding 1-year period, based on the average growth of
383	such revenues over the immediately preceding 5-year period; plus
384	an amount representing the revenues from the replaced revenue
385	sources for the 1-month period that the local taxing
386	jurisdiction was required to forego, the governing authority may
387	adjust the rate of the local communications services tax upward
388	to the extent necessary to generate the entire shortfall in
389	revenues within 1 year after the rate adjustment and by an
390	amount necessary to generate the expected amount of revenue on
391	an ongoing basis.
392	2.  If complete data are not available at the time of
393	determining whether the revenues received by a local government
394	from the local communications services tax imposed under
395	subsection (1) are less than the revenues received from the
396	replaced revenue sources for the corresponding 2000-2001 period,
397	as set forth in subparagraph 1., the local government shall use
398	the best data available for the corresponding 2000-2001 period
399	in making such determination. Complete data shall be deemed
400	available to all local governments after the department notifies
401	local governments that the department has completed audits,
402	including the redistribution of local tax revenues, of dealers
403	who account for at least 80 percent of the amount of
404	communication services tax revenues received for fiscal year
405	2005-2006.
406	3.  The adjustment permitted under subparagraph 1. may be
407	made by emergency ordinance or resolution and may be made
408	notwithstanding the maximum rate established under s. 202.19(2)
409	and notwithstanding any schedules or timeframes or any other
410	limitations contained in this chapter. Beginning July 1, 2007, a
411	local government may make such adjustment only if the department
412	or a dealer allocates or reallocates revenues away from the
413	local government. However, any such adjustment shall be made no
414	later than 6 months after the date the department notifies the
415	local governments in writing that complete data is available.
416	The emergency ordinance or resolution shall specify an effective
417	date for the adjusted rate, which shall be no less than 60 days
418	after the date of adoption of the ordinance or resolution and
419	shall be effective with respect to taxable services included on
420	bills that are dated on the first day of a month subsequent to
421	the expiration of the 60-day period. At the end of 1 year
422	following the effective date of such adjusted rate, the local
423	governing authority shall, as soon as is consistent with s.
424	202.21, reduce the rate by that portion of the emergency rate
425	which was necessary to recoup the amount of revenues not
426	received prior to the implementation of the emergency rate.
427	4.  If, for the period October 1, 2001, through September
428	30, 2002, the revenues received by a local government from the
429	local communications services tax conversion rate established
430	under subsection (1), adjusted upward for the difference in
431	rates between paragraphs (1)(a) and (b) or any other rate
432	adjustments or base changes, are above the threshold of 10
433	percent more than the revenues received from the replaced
434	revenue sources for the corresponding 2000-2001 period plus
435	reasonably anticipated growth in such revenues over the
436	preceding 1-year period, based on the average growth of such
437	revenues over the immediately preceding 5-year period, the
438	governing authority must adjust the rate of the local
439	communications services tax to the extent necessary to reduce
440	revenues to the threshold by emergency ordinance or resolution
441	within the timeframes established in subparagraph 3. The
442	foregoing rate adjustment requirement shall not apply to a local
443	government that adopts a local communications services tax rate
444	by resolution or ordinance. If complete data are not available
445	at the time of determining whether the revenues exceed the
446	threshold, the local government shall use the best data
447	available for the corresponding 2000-2001 period in making such
448	determination. This subparagraph shall not be construed as
449	establishing a right of action for any person to enforce this
450	subparagraph or challenge a local government's implementation of
451	this subparagraph.
452	Section 10.  Paragraph (d) of subsection (2) of section
453	202.28, Florida Statutes, is amended to read:
454	202.28  Credit for collecting tax; penalties.--
455	(2)
456	(d)  If a dealer fails to separately report and identify
457	local communications services taxes on the appropriate return
458	schedule, the dealer shall be subject to a penalty of $5,000 per
459	return. If the department is unable to obtain appropriate return
460	schedules, any penalty imposed by this paragraph shall be
461	allocated in the same manner as provided in s. 202.18(2).
462	Section 11.  Effective January 1, 2008, subsection (1) of
463	section 202.30, Florida Statutes, is amended to read:
464	202.30  Payment of taxes by electronic funds transfer;
465	filing of returns by electronic data interchange.--
466	(1)  A dealer of communications services is required to
467	remit taxes by electronic funds transfer, in the manner
468	prescribed by the department, when the amount of tax paid by the
469	dealer under this chapter, chapter 203, or chapter 212 in the
470	previous state fiscal year was $50,000 or more; effective
471	January 1, 2009, was $27,000 or more; or, effective January 1,
472	2010, was $24,000 or more.
473	Section 12.  Subsection (8) is added to section 206.02,
474	Florida Statutes, to read:
475	206.02  Application for license; temporary license;
476	terminal suppliers, importers, exporters, blenders, biodiesel
477	manufacturers, and wholesalers.--
478	(8)(a)  Notwithstanding any other provision of this
479	chapter, the department may grant a temporary fuel license for
480	immediate use if:
481	1.  The Governor has declared a state of emergency under s.
482	252.36; or
483	2.  The President of the United States has declared a major
484	disaster in this state or in any other state or territory of the
485	United States.
486	(b)  Notwithstanding the provisions of this chapter
487	requiring a license tax and a bond or criminal background check,
488	the department may issue a temporary license as an importer or
489	exporter to a person who holds a valid Florida wholesaler
490	license or to a person who is an unlicensed dealer. A license
491	may be issued under this subsection only to a business that has
492	a physical location in this state and holds a valid Florida
493	sales and use tax certificate of registration or that holds a
494	valid fuel license issued by another state.
495	(c)  A temporary license shall expire on the last day of
496	the month following the month in which the temporary license was
497	issued. The department may extend any temporary license on a
498	month-to-month basis during the period of a declared state of
499	emergency or major disaster as provided in this subsection. If
500	the department extends a temporary license, the extended license
501	expires on the last day of the month in which the temporary
502	license was extended.
503	(d)  In order to procure a temporary license, a nonresident
504	business must provide to the department the information required
505	in subsection (4); the federal identification number of the
506	business or, if such number is unavailable, the social security
507	number of the owner; and any other information that is required
508	by the department.
509	(e)  A temporary license authorized by this subsection may
510	not be renewed if the licensee has not filed the required
511	returns or made payment of the taxes required under this
512	chapter.
513	Section 13.  Subsection (5) is added to section 206.021,
514	Florida Statutes, to read:
515	206.021  Application for license; carriers.--
516	(5)(a)  Notwithstanding any other provision of this
517	chapter, the department may grant a temporary fuel license for
518	immediate use if:
519	1.  The Governor has declared a state of emergency under s.
520	252.36; or
521	2.  The President of the United States has declared a major
522	disaster in this state or in any other state or territory of the
523	United States.
524	(b)  Notwithstanding the provisions of this chapter
525	requiring a license tax and a bond or criminal background check,
526	the department may issue a temporary license as a carrier to a
527	person who holds a valid Florida wholesaler, importer, exporter,
528	or blender license or to a person who is an unlicensed dealer. A
529	license may be issued under this subsection only to a business
530	that has a physical location in this state and holds a valid
531	Florida sales and use tax certificate of registration or that
532	holds a valid fuel license issued by another state.
533	(c)  A temporary license shall expire on the last day of
534	the month following the month in which the temporary license was
535	issued. The department may extend any temporary license on a
536	month-to-month basis during the period of a declared state of
537	emergency or major disaster as provided in this subsection. If
538	the department extends a temporary license, the extended license
539	expires on the last day of the month in which the temporary
540	license was extended.
541	(d)  In order to procure a temporary license, a nonresident
542	business must provide to the department the information required
543	in subsection (2); the federal identification number of the
544	business or, if such number is unavailable, the social security
545	number of the owner; and any other information that is required
546	by the department.
547	(e)  A temporary license authorized by this subsection may
548	not be renewed if the licensee has not filed the required
549	returns or made payment of the taxes required under this
550	chapter.
551	Section 14.  Subsection (4) is added to section 206.9943,
552	Florida Statutes, to read:
553	206.9943  Pollutant tax license.--
554	(4)  A temporary pollutant tax license may be issued to a
555	holder of a valid Florida temporary importer license, temporary
556	wholesaler license, or temporary exporter license issued under
557	s. 206.02. A temporary pollutant tax license is subject to s.
558	206.02(8).
559	Section 15.  Paragraphs (d) and (e) of subsection (9) of
560	section 211.3103, Florida Statutes, are amended to read:
561	211.3103  Levy of tax on severance of phosphate rock; rate,
562	basis, and distribution of tax.--
563	(9)
564	(d)  If the producer price index for phosphate rock
565	chemical and fertilizer mineral mining is substantially revised,
566	the department shall make appropriate adjustment in the method
567	used to compute the base rate adjustment under this subsection
568	which will produce results reasonably consistent with the result
569	that which would have been obtained if the producer price index
570	for phosphate rock primary products had not been revised.
571	However, the tax rate shall not be less than $1.56 per ton
572	severed.
573	(e)  If In the event the producer price index for phosphate
574	rock primary products is discontinued, then a comparable index
575	shall be selected by the department and adopted by rule.
576	Section 16.  Subsection (33) of section 212.02, Florida
577	Statutes, is amended to read:
578	212.02  Definitions.--The following terms and phrases when
579	used in this chapter have the meanings ascribed to them in this
580	section, except where the context clearly indicates a different
581	meaning:
582	(33)  "Qualified aircraft" means any aircraft having a
583	maximum certified takeoff weight of less than 10,000 pounds and
584	equipped with twin turbofan engines that meet Stage IV noise
585	requirements that is used by a business operating as an on-
586	demand air carrier under Federal Aviation Administration
587	Regulation Title 14, chapter I, part 135, Code of Federal
588	Regulations, that owns or leases and operates a fleet of at
589	least 25 of such aircraft in this state.
590	Section 17.  Paragraph (a) of subsection (3) of section
591	212.0305, Florida Statutes, is amended to read:
592	212.0305  Convention development taxes; intent;
593	administration; authorization; use of proceeds.--
594	(3)  APPLICATION; ADMINISTRATION; PENALTIES.--
595	(a)  The convention development tax on transient rentals
596	imposed by the governing body of any county authorized to so
597	levy shall apply to the amount of any payment made by any person
598	to rent, lease, let, or grant a license to or use for a period
599	of 6 months or less any living quarters or accommodations in a
600	hotel, apartment hotel, motel, resort motel, apartment,
601	apartment motel, roominghouse, tourist or trailer camp, mobile
602	home park, recreational vehicle park, or condominium. When
603	receipt of consideration is by way of property other than money,
604	the tax shall be levied and imposed on the fair market value of
605	such nonmonetary consideration. Any payment made by a person to
606	rent, lease, let, or grant a license to or use any living
607	quarters or accommodations which are exempt from the tax imposed
608	under s. 212.03 shall likewise be exempt from any tax imposed
609	under this section.
610	Section 18.  Paragraph (h) of subsection (1) of section
611	212.05, Florida Statutes, is amended to read:
612	212.05  Sales, storage, use tax.--It is hereby declared to
613	be the legislative intent that every person is exercising a
614	taxable privilege who engages in the business of selling
615	tangible personal property at retail in this state, including
616	the business of making mail order sales, or who rents or
617	furnishes any of the things or services taxable under this
618	chapter, or who stores for use or consumption in this state any
619	item or article of tangible personal property as defined herein
620	and who leases or rents such property within the state.
621	(1)  For the exercise of such privilege, a tax is levied on
622	each taxable transaction or incident, which tax is due and
623	payable as follows:
624	(h)1.  Beginning January 1, 1995, A tax is imposed at the
625	rate of 4 percent on the charges for the use of coin-operated
626	amusement machines. The tax shall be calculated by dividing the
627	gross receipts from such charges for the applicable reporting
628	period by a divisor, determined as provided in this
629	subparagraph, to compute gross taxable sales, and then
630	subtracting gross taxable sales from gross receipts to arrive at
631	the amount of tax due. For counties that do not impose a
632	discretionary sales surtax, the divisor is equal to 1.04;,
633	except that for counties that impose a 0.5 percent discretionary
634	sales surtax, with a 6.5 percent sales tax rate the divisor is
635	shall be equal to 1.045;, and for counties that impose a 1
636	percent discretionary sales surtax, with a 7.0 percent sales tax
637	rate the divisor is shall be equal to 1.050; and for counties
638	that impose a 2 percent sales surtax, the divisor is equal to
639	1.060. If a county imposes a discretionary sales surtax that is
640	not listed in this subparagraph, the department shall make the
641	applicable divisor available in an electronic format or
642	otherwise. Additional divisors shall bear the same mathematical
643	relationship to the next higher and next lower divisors as the
644	new surtax rate bears to the next higher and next lower surtax
645	rates for which divisors have been established. When a machine
646	is activated by a slug, token, coupon, or any similar device
647	which has been purchased, the tax is on the price paid by the
648	user of the device for such device.
649	2.  As used in this paragraph, the term "operator" means
650	any person who possesses a coin-operated amusement machine for
651	the purpose of generating sales through that machine and who is
652	responsible for removing the receipts from the machine.
653	a.  If the owner of the machine is also the operator of it,
654	he or she shall be liable for payment of the tax without any
655	deduction for rent or a license fee paid to a location owner for
656	the use of any real property on which the machine is located.
657	b.  If the owner or lessee of the machine is also its
658	operator, he or she shall be liable for payment of the tax on
659	the purchase or lease of the machine, as well as the tax on
660	sales generated through the machine.
661	c.  If the proprietor of the business where the machine is
662	located does not own the machine, he or she shall be deemed to
663	be the lessee and operator of the machine and is responsible for
664	the payment of the tax on sales, unless such responsibility is
665	otherwise provided for in a written agreement between him or her
666	and the machine owner.
667	3.a.  An operator of a coin-operated amusement machine may
668	not operate or cause to be operated in this state any such
669	machine until the operator has registered with the department
670	and has conspicuously displayed an identifying certificate
671	issued by the department. The identifying certificate shall be
672	issued by the department upon application from the operator. The
673	identifying certificate shall include a unique number, and the
674	certificate shall be permanently marked with the operator's
675	name, the operator's sales tax number, and the maximum number of
676	machines to be operated under the certificate. An identifying
677	certificate shall not be transferred from one operator to
678	another. The identifying certificate must be conspicuously
679	displayed on the premises where the coin-operated amusement
680	machines are being operated.
681	b.  The operator of the machine must obtain an identifying
682	certificate before the machine is first operated in the state
683	and by July 1 of each year thereafter. The annual fee for each
684	certificate shall be based on the number of machines identified
685	on the application times $30 and is due and payable upon
686	application for the identifying device. The application shall
687	contain the operator's name, sales tax number, business address
688	where the machines are being operated, and the number of
689	machines in operation at that place of business by the operator.
690	No operator may operate more machines than are listed on the
691	certificate. A new certificate is required if more machines are
692	being operated at that location than are listed on the
693	certificate. The fee for the new certificate shall be based on
694	the number of additional machines identified on the application
695	form times $30.
696	c.  A penalty of $250 per machine is imposed on the
697	operator for failing to properly obtain and display the required
698	identifying certificate. A penalty of $250 is imposed on the
699	lessee of any machine placed in a place of business without a
700	proper current identifying certificate. Such penalties shall
701	apply in addition to all other applicable taxes, interest, and
702	penalties.
703	d.  Operators of coin-operated amusement machines must
704	obtain a separate sales and use tax certificate of registration
705	for each county in which such machines are located. One sales
706	and use tax certificate of registration is sufficient for all of
707	the operator's machines within a single county.
708	4.  The provisions of this paragraph do not apply to coin-
709	operated amusement machines owned and operated by churches or
710	synagogues.
711	5.  In addition to any other penalties imposed by this
712	chapter, a person who knowingly and willfully violates any
713	provision of this paragraph commits a misdemeanor of the second
714	degree, punishable as provided in s. 775.082 or s. 775.083.
715	6.  The department may adopt rules necessary to administer
716	the provisions of this paragraph.
717	Section 19.  Subsection (3) of section 212.0506, Florida
718	Statutes, is amended to read:
719	212.0506  Taxation of service warranties.--
720	(3)  For purposes of this section, "service warranty" means
721	any contract or agreement which indemnifies the holder of the
722	contract or agreement for the cost of maintaining, repairing, or
723	replacing tangible personal property. The term "service
724	warranty" does not include contracts or agreements to repair,
725	maintain, or replace tangible personal property if such property
726	when sold at retail in this state would not be subject to the
727	tax imposed by this chapter or if the parts and labor required
728	to repair tangible personal property qualify for an exemption
729	under this chapter, nor does it include such contracts or
730	agreements covering tangible personal property which becomes a
731	part of real property.
732	Section 20.  Subsection (2) of section 212.0515, Florida
733	Statutes, is amended to read:
734	212.0515  Sales from vending machines; sales to vending
735	machine operators; special provisions; registration;
736	penalties.--
737	(2)  Notwithstanding any other provision of law, the amount
738	of the tax to be paid on food, beverages, or other items of
739	tangible personal property that are sold in vending machines
740	shall be calculated by dividing the gross receipts from such
741	sales for the applicable reporting period by a divisor,
742	determined as provided in this subsection, to compute gross
743	taxable sales, and then subtracting gross taxable sales from
744	gross receipts to arrive at the amount of tax due. For counties
745	that do not impose a discretionary sales surtax, the divisor is
746	equal to the sum of 1.0645 for beverage and food items, or
747	1.0659 for other items of tangible personal property;, except
748	that for counties with a 0.5 percent sales surtax rate the
749	divisor is equal to the sum of 1.0686 for beverage and food
750	items or 1.0707 for other items of tangible personal property;
751	for counties with a 0.75 percent sales surtax rate the divisor
752	is equal to the sum of 1.0706 for beverage and food items or
753	1.0727 for other items of tangible personal property; for
754	counties with a 1 percent sales surtax rate the divisor is equal
755	to the sum of 1.0726 for beverage and food items or 1.0749 for
756	other items of tangible personal property; and for counties with
757	a 1.5 percent sales surtax rate the divisor is equal to the sum
758	of 1.0767 for beverage and food items or 1.0791 for other items
759	of tangible personal property; and for counties with a 2 percent
760	sales surtax rate, the divisor is equal to the sum of 1.0808 for
761	beverage and food items or 1.0833 for other items of tangible
762	personal property. When a county imposes a surtax rate that is
763	not listed in this subparagraph, the department shall make the
764	applicable divisor available in an electronic format or
765	otherwise. Additional divisors shall bear the same mathematical
766	relationship to the next higher and next lower divisors as the
767	new surtax rate bears to the next higher and next lower surtax
768	rates for which divisors have been established. If an operator
769	cannot account for each type of item sold through a vending
770	machine, the highest tax rate shall be used for all products
771	sold through that machine.
772	Section 21.  Paragraphs (g), (h), (n), and (o) of
773	subsection (5) of section 212.08, Florida Statutes, are amended,
774	and paragraph (eee) is added to subsection (7) of that section,
775	to read:
776	212.08  Sales, rental, use, consumption, distribution, and
777	storage tax; specified exemptions.--The sale at retail, the
778	rental, the use, the consumption, the distribution, and the
779	storage to be used or consumed in this state of the following
780	are hereby specifically exempt from the tax imposed by this
781	chapter.
782	(5)  EXEMPTIONS; ACCOUNT OF USE.--
783	(g)  Building materials used in the rehabilitation of real
784	property located in an enterprise zone.--
785	1.  Building materials used in the rehabilitation of real
786	property located in an enterprise zone shall be exempt from the
787	tax imposed by this chapter upon an affirmative showing to the
788	satisfaction of the department that the items have been used for
789	the rehabilitation of real property located in an enterprise
790	zone. Except as provided in subparagraph 2., this exemption
791	inures to the owner, lessee, or lessor of the rehabilitated real
792	property located in an enterprise zone only through a refund of
793	previously paid taxes. To receive a refund pursuant to this
794	paragraph, the owner, lessee, or lessor of the rehabilitated
795	real property located in an enterprise zone must file an
796	application under oath with the governing body or enterprise
797	zone development agency having jurisdiction over the enterprise
798	zone where the business is located, as applicable, which
799	includes:
800	a.  The name and address of the person claiming the refund.
801	b.  An address and assessment roll parcel number of the
802	rehabilitated real property in an enterprise zone for which a
803	refund of previously paid taxes is being sought.
804	c.  A description of the improvements made to accomplish
805	the rehabilitation of the real property.
806	d.  A copy of the building permit issued for the
807	rehabilitation of the real property.
808	e.  A sworn statement, under the penalty of perjury, from
809	the general contractor licensed in this state with whom the
810	applicant contracted to make the improvements necessary to
811	accomplish the rehabilitation of the real property, which
812	statement lists the building materials used in the
813	rehabilitation of the real property, the actual cost of the
814	building materials, and the amount of sales tax paid in this
815	state on the building materials. In the event that a general
816	contractor has not been used, the applicant shall provide this
817	information in a sworn statement, under the penalty of perjury.
818	Copies of the invoices which evidence the purchase of the
819	building materials used in such rehabilitation and the payment
820	of sales tax on the building materials shall be attached to the
821	sworn statement provided by the general contractor or by the
822	applicant. Unless the actual cost of building materials used in
823	the rehabilitation of real property and the payment of sales
824	taxes due thereon is documented by a general contractor or by
825	the applicant in this manner, the cost of such building
826	materials shall be an amount equal to 40 percent of the increase
827	in assessed value for ad valorem tax purposes.
828	f.  The identifying number assigned pursuant to s. 290.0065
829	to the enterprise zone in which the rehabilitated real property
830	is located.
831	g.  A certification by the local building code inspector
832	that the improvements necessary to accomplish the rehabilitation
833	of the real property are substantially completed.
834	h.  Whether the business is a small business as defined by
835	s. 288.703(1).
836	i.  If applicable, the name and address of each permanent
837	employee of the business, including, for each employee who is a
838	resident of an enterprise zone, the identifying number assigned
839	pursuant to s. 290.0065 to the enterprise zone in which the
840	employee resides.
841	2.  This exemption inures to a city, county, other
842	governmental agency, or nonprofit community-based organization
843	through a refund of previously paid taxes if the building
844	materials used in the rehabilitation of real property located in
845	an enterprise zone are paid for from the funds of a community
846	development block grant, State Housing Initiatives Partnership
847	Program, or similar grant or loan program. To receive a refund
848	pursuant to this paragraph, a city, county, other governmental
849	agency, or nonprofit community-based organization must file an
850	application which includes the same information required to be
851	provided in subparagraph 1. by an owner, lessee, or lessor of
852	rehabilitated real property. In addition, the application must
853	include a sworn statement signed by the chief executive officer
854	of the city, county, other governmental agency, or nonprofit
855	community-based organization seeking a refund which states that
856	the building materials for which a refund is sought were paid
857	for from the funds of a community development block grant, State
858	Housing Initiatives Partnership Program, or similar grant or
859	loan program.
860	3.  Within 10 working days after receipt of an application,
861	the governing body or enterprise zone development agency shall
862	review the application to determine if it contains all the
863	information required pursuant to subparagraph 1. or subparagraph
864	2. and meets the criteria set out in this paragraph. The
865	governing body or agency shall certify all applications that
866	contain the information required pursuant to subparagraph 1. or
867	subparagraph 2. and meet the criteria set out in this paragraph
868	as eligible to receive a refund. If applicable, the governing
869	body or agency shall also certify if 20 percent of the employees
870	of the business are residents of an enterprise zone, excluding
871	temporary and part-time employees. The certification shall be in
872	writing, and a copy of the certification shall be transmitted to
873	the executive director of the Department of Revenue. The
874	applicant shall be responsible for forwarding a certified
875	application to the department within the time specified in
876	subparagraph 4.
877	4.  An application for a refund pursuant to this paragraph
878	must be submitted to the department within 6 months after the
879	rehabilitation of the property is deemed to be substantially
880	completed by the local building code inspector or by September 1
881	after the rehabilitated property is first subject to assessment.
882	5.  The provisions of s. 212.095 do not apply to any refund
883	application made pursuant to this paragraph. Not more than one
884	exemption through a refund of previously paid taxes for the
885	rehabilitation of real property shall be permitted for any
886	single parcel of property unless there is a change in ownership,
887	a new lessor, or a new lessee of the real property. No refund
888	shall be granted pursuant to this paragraph unless the amount to
889	be refunded exceeds $500. No refund granted pursuant to this
890	paragraph shall exceed the lesser of 97 percent of the Florida
891	sales or use tax paid on the cost of the building materials used
892	in the rehabilitation of the real property as determined
893	pursuant to sub-subparagraph 1.e. or $5,000, or, if no less than
894	20 percent of the employees of the business are residents of an
895	enterprise zone, excluding temporary and part-time employees,
896	the amount of refund granted pursuant to this paragraph shall
897	not exceed the lesser of 97 percent of the sales tax paid on the
898	cost of such building materials or $10,000. A refund approved
899	pursuant to this paragraph shall be made within 30 days of
900	formal approval by the department of the application for the
901	refund. This subparagraph shall apply retroactively to July 1,
902	2005.
903	6.  The department shall adopt rules governing the manner
904	and form of refund applications and may establish guidelines as
905	to the requisites for an affirmative showing of qualification
906	for exemption under this paragraph.
907	7.  The department shall deduct an amount equal to 10
908	percent of each refund granted under the provisions of this
909	paragraph from the amount transferred into the Local Government
910	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
911	for the county area in which the rehabilitated real property is
912	located and shall transfer that amount to the General Revenue
913	Fund.
914	8.  For the purposes of the exemption provided in this
915	paragraph:
916	a.  "Building materials" means tangible personal property
917	which becomes a component part of improvements to real property.
918	b.  "Real property" has the same meaning as provided in s.
919	192.001(12).
920	c.  "Rehabilitation of real property" means the
921	reconstruction, renovation, restoration, rehabilitation,
922	construction, or expansion of improvements to real property.
923	d.  "Substantially completed" has the same meaning as
924	provided in s. 192.042(1).
925	9.  This paragraph expires on the date specified in s.
926	290.016 for the expiration of the Florida Enterprise Zone Act.
927	(h)  Business property used in an enterprise zone.--
928	1.  Business property purchased for use by businesses
929	located in an enterprise zone which is subsequently used in an
930	enterprise zone shall be exempt from the tax imposed by this
931	chapter. This exemption inures to the business only through a
932	refund of previously paid taxes. A refund shall be authorized
933	upon an affirmative showing by the taxpayer to the satisfaction
934	of the department that the requirements of this paragraph have
935	been met.
936	2.  To receive a refund, the business must file under oath
937	with the governing body or enterprise zone development agency
938	having jurisdiction over the enterprise zone where the business
939	is located, as applicable, an application which includes:
940	a.  The name and address of the business claiming the
941	refund.
942	b.  The identifying number assigned pursuant to s. 290.0065
943	to the enterprise zone in which the business is located.
944	c.  A specific description of the property for which a
945	refund is sought, including its serial number or other permanent
946	identification number.
947	d.  The location of the property.
948	e.  The sales invoice or other proof of purchase of the
949	property, showing the amount of sales tax paid, the date of
950	purchase, and the name and address of the sales tax dealer from
951	whom the property was purchased.
952	f.  Whether the business is a small business as defined by
953	s. 288.703(1).
954	g.  If applicable, the name and address of each permanent
955	employee of the business, including, for each employee who is a
956	resident of an enterprise zone, the identifying number assigned
957	pursuant to s. 290.0065 to the enterprise zone in which the
958	employee resides.
959	3.  Within 10 working days after receipt of an application,
960	the governing body or enterprise zone development agency shall
961	review the application to determine if it contains all the
962	information required pursuant to subparagraph 2. and meets the
963	criteria set out in this paragraph. The governing body or agency
964	shall certify all applications that contain the information
965	required pursuant to subparagraph 2. and meet the criteria set
966	out in this paragraph as eligible to receive a refund. If
967	applicable, the governing body or agency shall also certify if
968	20 percent of the employees of the business are residents of an
969	enterprise zone, excluding temporary and part-time employees.
970	The certification shall be in writing, and a copy of the
971	certification shall be transmitted to the executive director of
972	the Department of Revenue. The business shall be responsible for
973	forwarding a certified application to the department within the
974	time specified in subparagraph 4.
975	4.  An application for a refund pursuant to this paragraph
976	must be submitted to the department within 6 months after the
977	tax is due on the business property that is purchased.
978	5.  The provisions of s. 212.095 do not apply to any refund
979	application made pursuant to this paragraph. The amount refunded
980	on purchases of business property under this paragraph shall be
981	the lesser of 97 percent of the sales tax paid on such business
982	property or $5,000, or, if no less than 20 percent of the
983	employees of the business are residents of an enterprise zone,
984	excluding temporary and part-time employees, the amount refunded
985	on purchases of business property under this paragraph shall be
986	the lesser of 97 percent of the sales tax paid on such business
987	property or $10,000. A refund approved pursuant to this
988	paragraph shall be made within 30 days of formal approval by the
989	department of the application for the refund. No refund shall be
990	granted under this paragraph unless the amount to be refunded
991	exceeds $100 in sales tax paid on purchases made within a 60-day
992	time period.
993	6.  The department shall adopt rules governing the manner
994	and form of refund applications and may establish guidelines as
995	to the requisites for an affirmative showing of qualification
996	for exemption under this paragraph.
997	7.  If the department determines that the business property
998	is used outside an enterprise zone within 3 years from the date
999	of purchase, the amount of taxes refunded to the business
1000	purchasing such business property shall immediately be due and
1001	payable to the department by the business, together with the
1002	appropriate interest and penalty, computed from the date of
1003	purchase, in the manner provided by this chapter.
1004	Notwithstanding this subparagraph, business property used
1005	exclusively in:
1006	a.  Licensed commercial fishing vessels,
1007	b.  Fishing guide boats, or
1008	c.  Ecotourism guide boats
1009
1010	that leave and return to a fixed location within an area
1011	designated under s. 370.28 are eligible for the exemption
1012	provided under this paragraph if all requirements of this
1013	paragraph are met. Such vessels and boats must be owned by a
1014	business that is eligible to receive the exemption provided
1015	under this paragraph. This exemption does not apply to the
1016	purchase of a vessel or boat.
1017	8.  The department shall deduct an amount equal to 10
1018	percent of each refund granted under the provisions of this
1019	paragraph from the amount transferred into the Local Government
1020	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1021	for the county area in which the business property is located
1022	and shall transfer that amount to the General Revenue Fund.
1023	9.  For the purposes of this exemption, "business property"
1024	means new or used property defined as "recovery property" in s.
1025	168(c) of the Internal Revenue Code of 1954, as amended, except:
1026	a.  Property classified as 3-year property under s.
1027	168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
1028	b.  Industrial machinery and equipment as defined in sub-
1029	subparagraph (b)6.a. and eligible for exemption under paragraph
1030	(b);
1031	c.  Building materials as defined in sub-subparagraph
1032	(g)8.a.; and
1033	d.  Business property having a sales price of under $5,000
1034	per unit.
1035	10.  This paragraph expires on the date specified in s.
1036	290.016 for the expiration of the Florida Enterprise Zone Act.
1037	(n)  Materials for construction of single-family homes in
1038	certain areas.--
1039	1.  As used in this paragraph, the term:
1040	a.  "Building materials" means tangible personal property
1041	that becomes a component part of a qualified home.
1042	b.  "Qualified home" means a single-family home having an
1043	appraised value of no more than $160,000 which is located in an
1044	enterprise zone, empowerment zone, or Front Porch Florida
1045	Community and which is constructed and occupied by the owner
1046	thereof for residential purposes.
1047	c.  "Substantially completed" has the same meaning as
1048	provided in s. 192.042(1).
1049	2.  Building materials used in the construction of a
1050	qualified home and the costs of labor associated with the
1051	construction of a qualified home are exempt from the tax imposed
1052	by this chapter upon an affirmative showing to the satisfaction
1053	of the department that the requirements of this paragraph have
1054	been met. This exemption inures to the owner through a refund of
1055	previously paid taxes. To receive this refund, the owner must
1056	file an application under oath with the department which
1057	includes:
1058	a.  The name and address of the owner.
1059	b.  The address and assessment roll parcel number of the
1060	home for which a refund is sought.
1061	c.  A copy of the building permit issued for the home.
1062	d.  A certification by the local building code inspector
1063	that the home is substantially completed.
1064	e.  A sworn statement, under penalty of perjury, from the
1065	general contractor licensed in this state with whom the owner
1066	contracted to construct the home, which statement lists the
1067	building materials used in the construction of the home and the
1068	actual cost thereof, the labor costs associated with such
1069	construction, and the amount of sales tax paid on these
1070	materials and labor costs. If a general contractor was not used,
1071	the owner shall provide this information in a sworn statement,
1072	under penalty of perjury. Copies of invoices evidencing payment
1073	of sales tax must be attached to the sworn statement.
1074	f.  A sworn statement, under penalty of perjury, from the
1075	owner affirming that he or she is occupying the home for
1076	residential purposes.
1077	3.  An application for a refund under this paragraph must
1078	be submitted to the department within 6 months after the date
1079	the home is deemed to be substantially completed by the local
1080	building code inspector. Within 30 working days after receipt of
1081	the application, the department shall determine if it meets the
1082	requirements of this paragraph. A refund approved pursuant to
1083	this paragraph shall be made within 30 days after formal
1084	approval of the application by the department. The provisions of
1085	s. 212.095 do not apply to any refund application made under
1086	this paragraph.
1087	4.  The department shall establish by rule an application
1088	form and criteria for establishing eligibility for exemption
1089	under this paragraph.
1090	5.  The exemption shall apply to purchases of materials on
1091	or after July 1, 2000.
1092	(o)  Building materials in redevelopment projects.--
1093	1.  As used in this paragraph, the term:
1094	a.  "Building materials" means tangible personal property
1095	that becomes a component part of a housing project or a mixed-
1096	use project.
1097	b.  "Housing project" means the conversion of an existing
1098	manufacturing or industrial building to housing units in an
1099	urban high-crime area, enterprise zone, empowerment zone, Front
1100	Porch Community, designated brownfield area, or urban infill
1101	area and in which the developer agrees to set aside at least 20
1102	percent of the housing units in the project for low-income and
1103	moderate-income persons or the construction in a designated
1104	brownfield area of affordable housing for persons described in
1105	s. 420.0004(8), (10), (11), or (15) or in s. 159.603(7).
1106	c.  "Mixed-use project" means the conversion of an existing
1107	manufacturing or industrial building to mixed-use units that
1108	include artists' studios, art and entertainment services, or
1109	other compatible uses. A mixed-use project must be located in an
1110	urban high-crime area, enterprise zone, empowerment zone, Front
1111	Porch Community, designated brownfield area, or urban infill
1112	area, and the developer must agree to set aside at least 20
1113	percent of the square footage of the project for low-income and
1114	moderate-income housing.
1115	d.  "Substantially completed" has the same meaning as
1116	provided in s. 192.042(1).
1117	2.  Building materials used in the construction of a
1118	housing project or mixed-use project are exempt from the tax
1119	imposed by this chapter upon an affirmative showing to the
1120	satisfaction of the department that the requirements of this
1121	paragraph have been met. This exemption inures to the owner
1122	through a refund of previously paid taxes. To receive this
1123	refund, the owner must file an application under oath with the
1124	department which includes:
1125	a.  The name and address of the owner.
1126	b.  The address and assessment roll parcel number of the
1127	project for which a refund is sought.
1128	c.  A copy of the building permit issued for the project.
1129	d.  A certification by the local building code inspector
1130	that the project is substantially completed.
1131	e.  A sworn statement, under penalty of perjury, from the
1132	general contractor licensed in this state with whom the owner
1133	contracted to construct the project, which statement lists the
1134	building materials used in the construction of the project and
1135	the actual cost thereof, and the amount of sales tax paid on
1136	these materials. If a general contractor was not used, the owner
1137	shall provide this information in a sworn statement, under
1138	penalty of perjury. Copies of invoices evidencing payment of
1139	sales tax must be attached to the sworn statement.
1140	3.  An application for a refund under this paragraph must
1141	be submitted to the department within 6 months after the date
1142	the project is deemed to be substantially completed by the local
1143	building code inspector. Within 30 working days after receipt of
1144	the application, the department shall determine if it meets the
1145	requirements of this paragraph. A refund approved pursuant to
1146	this paragraph shall be made within 30 days after formal
1147	approval of the application by the department. The provisions of
1148	s. 212.095 do not apply to any refund application made under
1149	this paragraph.
1150	4.  The department shall establish by rule an application
1151	form and criteria for establishing eligibility for exemption
1152	under this paragraph.
1153	5.  The exemption shall apply to purchases of materials on
1154	or after July 1, 2000.
1155	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
1156	entity by this chapter do not inure to any transaction that is
1157	otherwise taxable under this chapter when payment is made by a
1158	representative or employee of the entity by any means,
1159	including, but not limited to, cash, check, or credit card, even
1160	when that representative or employee is subsequently reimbursed
1161	by the entity. In addition, exemptions provided to any entity by
1162	this subsection do not inure to any transaction that is
1163	otherwise taxable under this chapter unless the entity has
1164	obtained a sales tax exemption certificate from the department
1165	or the entity obtains or provides other documentation as
1166	required by the department. Eligible purchases or leases made
1167	with such a certificate must be in strict compliance with this
1168	subsection and departmental rules, and any person who makes an
1169	exempt purchase with a certificate that is not in strict
1170	compliance with this subsection and the rules is liable for and
1171	shall pay the tax. The department may adopt rules to administer
1172	this subsection.
1173	(eee)  Certain delivery charges.--Separately stated charges
1174	for the delivery, inspection, placement, or removal from
1175	packaging or shipping materials of furniture or appliances by
1176	the selling dealer at the premises of the purchaser or the
1177	removal of similar items from the premises of the purchaser are
1178	exempt. If any charges for delivery, inspection, placement, or
1179	removal of furniture or appliances includes the modification,
1180	assembly, or construction of such furniture or appliance, all
1181	such charges are taxable.
1182	Section 22.  Paragraph (d) of subsection (2) of section
1183	212.12, Florida Statutes, is amended to read:
1184	212.12  Dealer's credit for collecting tax; penalties for
1185	noncompliance; powers of Department of Revenue in dealing with
1186	delinquents; brackets applicable to taxable transactions;
1187	records required.--
1188	(2)
1189	(d)  Any person who makes a false or fraudulent return with
1190	a willful intent to evade payment of any tax or fee imposed
1191	under this chapter; any person who, after the department's
1192	delivery of a written notice to the person's last known address
1193	specifically alerting the person of the requirement to register
1194	the person's business as a dealer, intentionally fails to
1195	register the business; and any person who, after the
1196	department's delivery of a written notice to the person's last
1197	known address specifically alerting the person of the
1198	requirement to collect tax on specific transactions,
1199	intentionally fails to collect such tax, shall, in addition to
1200	the other penalties provided by law, be liable for a specific
1201	penalty of 100 percent of any unreported or any uncollected the
1202	tax bill or fee and, upon conviction, for fine and punishment as
1203	provided in s. 775.082, s. 775.083, or s. 775.084. Delivery of
1204	such written notice may be made by certified mail or by the use
1205	of such other method documented as being necessary and
1206	reasonable under the circumstances. The civil and criminal
1207	penalties imposed under this paragraph for failure to comply
1208	with a written notice alerting the person of the requirement to
1209	register the person's business as a dealer or to collect tax on
1210	specific transactions shall not apply if the person timely files
1211	a written challenge to such notice in accordance with procedures
1212	established by the department by rule or the notice fails to
1213	clearly advise that failure to comply with or timely challenge
1214	the notice will result in the imposition of the civil and
1215	criminal penalties imposed under this paragraph.
1216	1.  If the total amount of unreported or uncollected taxes
1217	or fees is less than $300, the first offense resulting in
1218	conviction is a misdemeanor of the second degree, the second
1219	offense resulting in conviction is a misdemeanor of the first
1220	degree, and the third and all subsequent offenses resulting in
1221	conviction is a misdemeanor of the first degree, and the third
1222	and all subsequent offenses resulting in conviction are felonies
1223	of the third degree.
1224	2.  If the total amount of unreported or uncollected taxes
1225	or fees is $300 or more but less than $20,000, the offense is a
1226	felony of the third degree.
1227	3.  If the total amount of unreported or uncollected taxes
1228	or fees is $20,000 or more but less than $100,000, the offense
1229	is a felony of the second degree.
1230	4.  If the total amount of unreported or uncollected taxes
1231	or fees is $100,000 or more, the offense is a felony of the
1232	first degree.
1233	Section 23.  Paragraph (d) of subsection (3) of section
1234	213.21, Florida Statutes, is amended to read:
1235	213.21  Informal conferences; compromises.--
1236	(3)
1237	(d)  A taxpayer's liability for the service fee required by
1238	s. 215.34(2) may be settled or compromised if it is determined
1239	that the dishonored check, draft, or order was returned due to
1240	an unintentional error committed by the issuing financial
1241	institution, the taxpayer, or the department and the
1242	unintentional error is substantiated by the department. The
1243	department shall maintain records of all compromises, and the
1244	records shall state the basis for the compromise.
1245	Section 24.  Effective January 1, 2008, subsection (1) of
1246	section 213.755, Florida Statutes, is amended to read:
1247	213.755  Filing of returns and payment of taxes by
1248	electronic means.--
1249	(1)  The executive director of the Department of Revenue
1250	may shall have authority to require a taxpayer to file returns
1251	and remit payments by electronic means in circumstances in which
1252	where the taxpayer is subject to tax and has paid that tax in
1253	the prior state fiscal year in an amount of $30,000 or more;
1254	effective January 1, 2009, $27,000 or more; or, effective
1255	January 1, 2010, $24,000 or more. Any taxpayer who operates two
1256	or more places of business for which returns are required to be
1257	filed with the department shall combine the tax payments for all
1258	such locations in order to determine whether they are obligated
1259	under this section. This subsection does not override additional
1260	requirements in any provision of a revenue law which the
1261	department has the responsibility for regulating, controlling,
1262	and administering.
1263	Section 25.  Subsection (2) of section 220.21, Florida
1264	Statutes, is amended, and subsection (3) is added to that
1265	section, to read:
1266	220.21  Returns and records; regulations.--
1267	(2)  A taxpayer who is required to file its federal income
1268	tax return by electronic means on a separate or consolidated
1269	basis shall file returns required by this chapter by electronic
1270	means. For the reasons described in s. 213.755(9), the
1271	department may waive the requirement to file a return by
1272	electronic means for taxpayers that are unable to comply despite
1273	good faith efforts or due to circumstances beyond the taxpayer's
1274	reasonable control. The provisions of this subsection are in
1275	addition to the requirements of s. 213.755 to electronically
1276	file returns and remit payments required under this chapter. A
1277	taxpayer may choose to file a return required by this code in a
1278	form initiated through a telephonic or electronic data
1279	interchange using an advanced encrypted transmission by means of
1280	the Internet or other suitable transmission. The department may
1281	shall prescribe by rule the format and instructions necessary
1282	for electronic such filing to ensure a full collection of taxes
1283	due. In addition to the authority granted under s. 213.755, the
1284	acceptable method of transfer, the method, form, and content of
1285	the electronic data interchange, and the means, if any, by which
1286	the taxpayer will be provided with an acknowledgment may shall
1287	be prescribed by the department. In the case of any failure to
1288	comply with the electronic filing requirements of this
1289	subsection, a penalty shall be added to the amount of tax due
1290	with such return equal to 5 percent of such tax for the first 30
1291	days the return is not filed electronically, with an additional
1292	5 percent of such tax for each additional month or fraction
1293	thereof, not to exceed the greater of 10 percent of the amount
1294	of such tax or $250. The department may settle or compromise the
1295	penalty pursuant to s. 213.21. This penalty is in addition to
1296	any other penalty that may be applicable and shall be assessed,
1297	collected, and paid in the same manner as taxes.
1298	(3)  In addition to its authority under s. 213.755, the
1299	department may adopt rules requiring or allowing taxpayers to
1300	use an electronic filing system to file returns required by
1301	subsection (2), including any electronic systems developed by
1302	the Internal Revenue Service. Rulemaking authority requiring
1303	electronic filing is limited to the federal corporate income tax
1304	filing threshold for electronic filing as it exists on January
1305	1, 2007.
1306	Section 26.  The amendments made by this act to s.
1307	220.21(2), Florida Statutes, apply to returns due on or after
1308	January 1, 2008.
1309	Section 27.  Paragraph (d) of subsection (1) of section
1310	443.1216, Florida Statutes, is amended to read:
1311	443.1216  Employment.--Employment, as defined in s.
1312	443.036, is subject to this chapter under the following
1313	conditions:
1314	(1)
1315	(d)  If two or more related corporations concurrently
1316	employ the same individual and compensate the individual through
1317	a common paymaster, each related corporation is considered to
1318	have paid wages to the individual only in the amounts actually
1319	disbursed by that corporation to the individual and is not
1320	considered to have paid the wages actually disbursed to the
1321	individual by another of the related corporations. The Agency
1322	for Workforce Innovation and the tax collection service provider
1323	may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
1324	to administer this paragraph.
1325	1.  As used in this paragraph, the term "common paymaster"
1326	means a member of a group of related corporations that disburses
1327	wages to concurrent employees on behalf of the related
1328	corporations and that is responsible for keeping payroll records
1329	for those concurrent employees. A common paymaster is not
1330	required to disburse wages to all the employees of the related
1331	corporations; however, this subparagraph does not apply to wages
1332	of concurrent employees which are not disbursed through a common
1333	paymaster. A common paymaster must pay concurrently employed
1334	individuals under this subparagraph by one combined paycheck.
1335	2.  As used in this paragraph, the term "concurrent
1336	employment" means the existence of simultaneous employment
1337	relationships between an individual and related corporations.
1338	Those relationships require the performance of services by the
1339	employee for the benefit of the related corporations, including
1340	the common paymaster, in exchange for wages that, if deductible
1341	for the purposes of federal income tax, are deductible by the
1342	related corporations.
1343	3.  Corporations are considered related corporations for an
1344	entire calendar quarter if they satisfy any one of the following
1345	tests at any time during the calendar quarter:
1346	a.  The corporations are members of a "controlled group of
1347	corporations" as defined in s. 1563 of the Internal Revenue Code
1348	of 1986 or would be members if paragraph 1563(a)(4) and
1349	subsection 1563(b) did not apply.
1350	b.  In the case of a corporation that does not issue stock,
1351	at least 50 percent of the members of the board of directors or
1352	other governing body of one corporation are members of the board
1353	of directors or other governing body of the other corporation or
1354	the holders of at least 50 percent of the voting power to select
1355	those members are concurrently the holders of at least 50
1356	percent of the voting power to select those members of the other
1357	corporation.
1358	c.  At least 50 percent of the officers of one corporation
1359	are concurrently officers of the other corporation.
1360	d.  At least 30 percent of the employees of one corporation
1361	are concurrently employees of the other corporation.
1362	4.  The common paymaster must report to the tax collection
1363	service provider, as part of the unemployment compensation
1364	quarterly tax and wage report, the state unemployment
1365	compensation account number and name of each related corporation
1366	for which concurrent employees are being reported. Failure to
1367	timely report this information shall result in the related
1368	corporations being denied common paymaster status for that
1369	calendar quarter.
1370	5.  The common paymaster also has the primary
1371	responsibility for remitting contributions due under this
1372	chapter for the wages it disburses as the common paymaster. The
1373	common paymaster must compute these contributions as though it
1374	were the sole employer of the concurrently employed individuals.
1375	If a common paymaster fails to timely remit these contributions
1376	or reports, in whole or in part, the common paymaster remains
1377	liable for the full amount of the unpaid portion of these
1378	contributions. In addition, each of the other related
1379	corporations using the common paymaster is jointly and severally
1380	liable for its appropriate share of these contributions. Each
1381	related corporation's share equals the greater of:
1382	a.  The liability of the common paymaster under this
1383	chapter, after taking into account any contributions made.
1384	b.  The liability under this chapter which, notwithstanding
1385	this section, would have existed for the wages from the other
1386	related corporations, reduced by an allocable portion of any
1387	contributions previously paid by the common paymaster for those
1388	wages.
1389	Section 28.  Subsection (2) of section 443.1316, Florida
1390	Statutes, is amended to read:
1391	443.1316  Unemployment tax collection services; interagency
1392	agreement.--
1393	(2)(a)  The Department of Revenue is considered to be
1394	administering a revenue law of this state when the department
1395	implements this chapter, or otherwise provides unemployment tax
1396	collection services, under contract with the Agency for
1397	Workforce Innovation through the interagency agreement.
1398	(b)  Sections 213.015(1), (2), (3), (5), (6), (7), (9)-
1399	(21), 213.018, 213.025, 213.051, 213.053, 213.0535, 213.055,
1400	213.06, 213.071, 213.10, 213.21(4), 213.2201, 213.23, 213.24,
1401	213.25, 213.24(2), 213.27, 213.28, 213.285, 213.34(1), (3), and
1402	(4), 213.37, 213.50, 213.67, 213.69, 213.73, 213.733, 213.74,
1403	and 213.757 apply to the collection of unemployment
1404	contributions and reimbursements by the Department of Revenue
1405	unless prohibited by federal law.
1406	(c)  The Department of Revenue may charge no more than 10
1407	percent of the total cost of the interagency agreement for the
1408	overhead or indirect costs, or for any other costs not required
1409	for the payment of the direct costs, of providing unemployment
1410	tax collection services.
1411	Section 29.  Subsection (3) is added to section 624.511,
1412	Florida Statutes, to read:
1413	624.511  Tax statement; overpayments.--
1414	(3)(a)  If, upon examination of an insurance premium tax
1415	return made under this chapter, it appears that an amount of
1416	insurance premium tax has been paid in excess of the amount due,
1417	the Department of Revenue may refund the amount of the
1418	overpayment to the taxpayer by a warrant of the Chief Financial
1419	Officer. The department may refund the overpayment without
1420	regard to whether the taxpayer has filed a written claim for a
1421	refund; however, the department may request that the taxpayer
1422	file a statement affirming that the taxpayer made the
1423	overpayment.
1424	(b)  Notwithstanding paragraph (a), a refund of the
1425	insurance premium tax may not be made, and a taxpayer is not
1426	entitled to bring an action for a refund of the insurance
1427	premium tax, after the period specified in s. 215.26(2) has
1428	elapsed.
1429	(c)  If a refund issued by the department under this
1430	subsection is found to exceed the amount of refund legally due
1431	to the taxpayer, the provisions of s. 624.5092 concerning
1432	penalties and interest shall not apply if the taxpayer
1433	reimburses the department for any overpayment within 60 days
1434	after the taxpayer is notified that the overpayment was made.
1435	Section 30.  Reimbursement of ad valorem taxes levied on
1436	residential property rendered uninhabitable due to tornadoes.--
1437	(1)  If a house or other residential building or structure
1438	that has been granted the homestead exemption under s. 196.031,
1439	Florida Statutes, is damaged so that it is rendered
1440	uninhabitable due to a tornado on December 25, 2006, or February
1441	2, 2007, the ad valorem taxes levied for that house or other
1442	residential building for the 2006 or 2007 tax year,
1443	respectively, shall be partially reimbursed in the following
1444	manner:
1445	(a)  An application must be filed by the owner, on or
1446	before October 1 of the year following the year in which the
1447	tornado occurred, with the property appraiser in the county
1448	where the property is located. Failure to file such application
1449	on or before the applicable deadline constitutes a waiver of any
1450	claim for partial reimbursement under this section. The
1451	application must be filed in the manner and form prescribed by
1452	the property appraiser.
1453	(b)  The application, attested to under oath, must identify
1454	the property rendered uninhabitable by a tornado, the date the
1455	damage occurred, and the number of days the property was
1456	uninhabitable after the damage occurred. Documentation
1457	supporting the claim that the property was uninhabitable must
1458	accompany the application. Such documentation may include, but
1459	is not limited to, utility bills, insurance information,
1460	contractors' statements, building permit applications, or
1461	building inspection certificates of occupancy.
1462	(c)  Upon receipt of the application, the property
1463	appraiser shall investigate the statements contained in the
1464	application to determine whether the applicant is entitled to a
1465	partial reimbursement under this section. If the property
1466	appraiser determines that the applicant is entitled to such
1467	reimbursement, the property appraiser shall calculate the
1468	reimbursement amount. The reimbursement shall be an amount equal
1469	to the total ad valorem taxes levied on the homestead property
1470	for the applicable tax year, multiplied by a ratio equal to the
1471	number of days the property was uninhabitable after the damage
1472	occurred in the applicable year divided by 366. However, the
1473	amount of reimbursement may not exceed $1,500.
1474	(d)  The property appraiser shall compile a list of
1475	property owners entitled to a partial reimbursement. The list
1476	shall be submitted to the Department of Revenue no later than
1477	November 1 of the year following the year in which the tornado
1478	occurred through an electronic, web-based application provided
1479	by the department.
1480	(e)  Upon receipt of the reimbursement lists from the
1481	property appraisers, the department shall disburse reimbursement
1482	checks from its Administrative Trust Fund in the amounts and to
1483	the persons indicated in the reimbursement lists received from
1484	the property appraisers. Before disbursing any reimbursement
1485	checks, the department shall determine the total amount of all
1486	reimbursement requests submitted by the property appraisers. If
1487	the total amount of reimbursements requested exceeds the amount
1488	available for that purpose, the department shall reduce all
1489	reimbursement checks by a percentage sufficient to reduce total
1490	reimbursement payments to an amount equal to the appropriation,
1491	less any amount retained pursuant to paragraph (2)(c).
1492	(f)  As used in this section, the term "uninhabitable"
1493	means a building or structure cannot be used during a period of
1494	60 days or more for the purpose for which it was constructed.
1495	However, if a property owner is living in an uninhabitable
1496	structure because alternative living quarters are unavailable,
1497	the owner is eligible for reimbursement as provided in this
1498	section.
1499	(2)(a)  The property appraiser shall notify the applicant
1500	by mail if the property appraiser determines that the applicant
1501	is not entitled to receive the reimbursement that he or she
1502	applied for under this section. Such notification shall be made
1503	on or before November 1 of the year following the year in which
1504	the tornado occurred. If an applicant's application for
1505	reimbursement is not fully granted, the applicant may file a
1506	petition with the value adjustment board for review of that
1507	decision. The petition must be filed with the value adjustment
1508	board on or before the 30th day after the mailing of the notice
1509	by the property appraiser.
1510	(b)  The value adjustment board shall consider these
1511	petitions as expeditiously as possible at the same time the
1512	board considers denials of homestead exemptions pursuant to ss.
1513	194.032 and 196.151, Florida Statutes.
1514	(c)  By December 1 of the year following the year in which
1515	the tornado occurred, the property appraiser shall notify the
1516	department of the total amount of reimbursements denied for
1517	which a petition with the value adjustment board has been filed.
1518	The department shall retain an amount equal to the total amount
1519	of claims for which petitions had been filed with the value
1520	adjustment board or $1 million, whichever is less. The retained
1521	amount shall be used for the purpose of paying those claims that
1522	were denied by the property appraiser but granted by a value
1523	adjustment board. The department shall distribute the remaining
1524	funds in accordance with the provisions of paragraph (1)(e) to
1525	those property owners whose applications for reimbursement were
1526	granted by the property appraiser.
1527	(d)  The department may not pay claims for reimbursement
1528	from the retained funds until all appeals to the value
1529	adjustment board have become final. If reimbursements made under
1530	paragraph (1)(e) were reduced by the department, reimbursements
1531	granted by value adjustment boards shall be reduced by the same
1532	percentage. If the total adjusted reimbursements approved by
1533	value adjustment boards exceeds the amount retained by the
1534	department for paying these reimbursements, the department shall
1535	further reduce all reimbursement checks by a percentage
1536	sufficient to reduce total reimbursement payments to an amount
1537	equal to the amount retained.
1538	(3)  Any person who knowingly and willfully gives false
1539	information for the purpose of claiming reimbursement under this
1540	section commits a misdemeanor of the first degree, punishable as
1541	provided in s. 775.082, Florida Statutes, or by a fine not
1542	exceeding $5,000, or both.
1543	Section 31.  Reimbursement for sales taxes paid on mobile
1544	homes purchased to replace mobile homes damaged by a tornado.--
1545	(1)  If a mobile home is purchased to replace a mobile home
1546	that experienced major damage from a tornado that occurred on
1547	December 25, 2006, or February 2, 2007, and if the damaged
1548	mobile home was the permanent residence of a permanent resident
1549	of this state, the state sales tax paid on the purchase of the
1550	replacement mobile home shall be reimbursed in the following
1551	manner:
1552	(a)  An application must be filed on or before October 1,
1553	2007, by the owner with the property appraiser in the county
1554	where the damaged mobile home was located. Failure to file such
1555	application on or before October 1, 2007, constitutes a waiver
1556	of any claim for reimbursement under this section. The
1557	application must be filed in the manner and form prescribed by
1558	the property appraiser.
1559	(b)  The application, attested to under oath, must identify
1560	the mobile home that experienced major damage from a tornado
1561	that occurred on December 25, 2006, or February 2, 2007, and the
1562	date the damage occurred. Documentation of major damage and a
1563	copy of the invoice for the replacement mobile home must
1564	accompany the application. Such documentation may include, but
1565	is not limited to, insurance information or information from the
1566	Federal Emergency Management Agency or the American Red Cross
1567	attesting to the major damage of the mobile home.
1568	(c)  Upon receipt of the application, the property
1569	appraiser shall investigate the statements contained in the
1570	application to determine whether the applicant is entitled to
1571	reimbursement under this section. If the property appraiser
1572	determines that the applicant is entitled to reimbursement, the
1573	property appraiser shall calculate the reimbursement amount. The
1574	reimbursement shall be an amount equal to the state sales tax
1575	paid on the purchase price of the replacement mobile home, as
1576	determined by the tax tables of the Department of Revenue, which
1577	amount may not exceed $1,500.
1578	(d)  The property appraiser shall compile a list of mobile
1579	home owners entitled to reimbursement under this section. The
1580	list shall be submitted to the Department of Revenue by November
1581	1, 2007, through an electronic, web-based application provided
1582	by the department.
1583	(e)  Upon receipt of the reimbursement lists from the
1584	property appraisers, the department shall disburse reimbursement
1585	checks from its Administrative Trust Fund in the amounts and to
1586	the persons indicated in the reimbursement lists received from
1587	the property appraisers. Before disbursing any reimbursement
1588	checks, the department shall determine the total amount of all
1589	reimbursement requests submitted by the property appraisers. If
1590	the total amount of reimbursements requested exceeds the amount
1591	available for that purpose, the department shall reduce all
1592	reimbursement checks by a percentage sufficient to reduce total
1593	reimbursement payments to an amount equal to the appropriation,
1594	less any amount retained pursuant to paragraph (2)(c).
1595	(f)  As used in this section, the term:
1596	1.  "Major damage" means that a mobile home is more than
1597	50-percent destroyed or that a mobile home cannot be inhabited
1598	and cannot be repaired for less than the amount of its value
1599	before the December 25, 2006, or February 2, 2007, tornado.
1600	2.  "Mobile home" means a mobile home as defined in s.
1601	320.01(2)(a), Florida Statutes, a manufactured home as defined
1602	in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
1603	s. 320.08(10), Florida Statutes.
1604	3.  "Permanent residence" and "permanent resident" have the
1605	same meanings as provided in s. 196.012, Florida Statutes.
1606	(2)(a)  The property appraiser shall notify the applicant
1607	by mail if the property appraiser determines that the applicant
1608	is not entitled to receive the reimbursement that he or she
1609	applied for under this section. Such notification shall be made
1610	on or before November 1, 2007. If an applicant's application for
1611	reimbursement is not fully granted, the applicant may file a
1612	petition with the value adjustment board for review of that
1613	decision. The petition must be filed with the value adjustment
1614	board on or before the 30th day after the mailing of the notice
1615	by the property appraiser.
1616	(b)  The value adjustment board shall consider these
1617	petitions as expeditiously as possible at the same time the
1618	board considers denials of homestead exemptions pursuant to ss.
1619	194.032 and 196.151, Florida Statutes.
1620	(c)  By December 1, 2007, the property appraiser shall
1621	notify the department of the total amount of reimbursements
1622	denied for which a petition with the value adjustment board has
1623	been filed. The department shall retain an amount equal to the
1624	total amount of claims for which petitions had been filed with
1625	the value adjustment board, or $665,000, whichever is less. The
1626	retained amount shall be used for the purpose of paying claims
1627	that were denied by the property appraiser but granted by a
1628	value adjustment board. The department shall distribute the
1629	remaining funds in accordance with the provisions of paragraph
1630	(1)(e) to mobile home owners whose applications for
1631	reimbursement were granted by the property appraiser.
1632	(d)  The department may not pay claims for reimbursement
1633	from the retained funds until all appeals to the value
1634	adjustment board have become final. If reimbursements made under
1635	paragraph (1)(e) were reduced by the department, reimbursements
1636	granted by value adjustment boards shall be reduced by the same
1637	percentage. If the total adjusted reimbursements approved by
1638	value adjustment boards exceed the amount retained by the
1639	department for paying such reimbursements, the department shall
1640	further reduce all reimbursement checks by a percentage
1641	sufficient to reduce total reimbursement payments to an amount
1642	equal to the amount retained.
1643	(3)  Any person who claims reimbursement under section 30
1644	of this act is not eligible for the reimbursement provided by
1645	this section.
1646	(4)  Any person who knowingly and willfully gives false
1647	information for the purpose of claiming a reimbursement under
1648	this section commits a misdemeanor of the first degree,
1649	punishable as provided in s. 775.082, Florida Statutes, or by a
1650	fine not exceeding $5,000, or both.
1651	Section 32.  The Department of Revenue shall forward all
1652	undeliverable reimbursement checks issued pursuant to sections
1653	30 and 31 of this act to the certifying property appraiser for
1654	subsequent delivery attempts.
1655	Section 33.  Notwithstanding the provisions of s. 216.301,
1656	Florida Statutes, and in accordance with s. 216.351, Florida
1657	Statutes, the Executive Office of the Governor shall, on July 1,
1658	2007, certify forward all unexpended funds appropriated pursuant
1659	to this act.
1660	Section 34.  It is the intent of the Legislature that
1661	payments made to residents under sections 30 and 31 of this act
1662	shall be considered disaster-relief assistance within the
1663	meaning of s. 139 of the Internal Revenue Code.
1664	Section 35.  Section 212.095, Florida Statutes, is
1665	repealed.
1666	Section 36.  The sum of $70,000 is appropriated from the
1667	General Revenue Fund to the Administrative Trust Fund of the
1668	Department of Revenue for the purpose of administering this act.
1669	Section 37.  (1)  The sum of $922,500 is appropriated from
1670	the General Revenue Fund to the Administrative Trust Fund of the
1671	Department of Revenue for purposes of paying a partial
1672	reimbursement of property taxes as provided in section 30 of
1673	this act.
1674	(2)  The sum of $309,000 is appropriated from the General
1675	Revenue Fund to the Administrative Trust Fund of the Department
1676	of Revenue for the purposes of paying sales tax reimbursements
1677	as provided in section 31 of this act.
1678	Section 38.  Except as otherwise expressly provided in this
1679	act, this act shall take effect July 1, 2007.

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