HB 7213

1
A bill to be entitled
2An act relating to taxation; amending s. 45.032, F.S.;
3including tax warrants as subordinate lienholders for
4purposes of the disbursement of surplus funds after a
5judicial sale; amending ss. 125.0104 and 125.0108, F.S.;
6subjecting grants of licenses to use living quarters or
7accommodations to tourist development and tourist impact
8taxes; amending s. 198.13, F.S.; exempting certain
9representatives of an estate from the requirement to file
10certain returns absent any tax on estates of decedents or
11tax on generation-skipping transfers; limiting application
12to certain estates; amending s. 202.16, F.S.; requiring
13dealers to document exempt sales for resale, providing
14requirements and procedures; requiring the department to
15establish a toll-free telephone number for the purpose of
16verifying registration numbers and resale certificates;
17requiring the department to establish a system for
18receiving information from dealers relating to certificate
19numbers of certain purchasers; amending s. 202.18, F.S.;
20revising provisions relating to allocation and disposition
21of communications services tax proceeds to provide
22requirements and procedures for correcting misallocations
23of proceeds; authorizing interjurisdictional agreements to
24establish a method of adjustment; amending s. 202.20,
25F.S.; revising certain criteria and requirements for local
26communications services tax conversion rates; limiting
27local government authority to make certain adjustments;
28amending s. 202.28, F.S.; providing for allocation of
29certain penalties under certain circumstances; amending s.
30202.30, F.S.; providing for reductions in the threshold
31tax amount for which a dealer is required to remit taxes
32electronically; amending ss. 206.02 and 206.021, F.S.;
33authorizing the Department of Revenue to issue temporary
34fuel licenses under certain circumstances; providing
35requirements; providing for expiration of such licenses;
36prohibiting renewal under certain circumstances; amending
37s. 206.9943, F.S.; authorizing the department to issue a
38temporary pollutant tax license under certain
39circumstances; amending s. 211.3103, F.S.; limiting
40application of the annual producer price index to
41phosphate rock for purposes of the phosphate rock
42severance tax; amending s. 212.02, F.S.; revising the
43definition of the term "qualified aircraft" to include
44certain leases; amending s. 212.0305, F.S.; subjecting the
45grant of a license to use living quarters or
46accommodations to the convention development tax on
47transient rentals; amending ss. 212.05 and 212.0515, F.S.;
48deleting obsolete provisions; revising certain divisor
49requirements for calculating the sales tax on vending
50machines and coin-operated amusement machines in certain
51counties; authorizing the department to adopt additional
52divisors for calculating the sales tax on vending machines
53and coin-operated amusement machines under certain
54circumstances; amending s. 212.0506, F.S.; revising an
55exclusion from the definition of the term "service
56warranty" for certain contracts; amending s. 212.08, F.S.;
57deleting exclusions from application of certain refund
58requirements to refund applications for certain building
59materials and business property; exempting certain
60separately stated charges for furniture or appliances;
61providing an exception; amending s. 212.12, F.S.;
62providing civil and criminal penalties for failure to
63register a business or collect required taxes after
64certain notice by the department; providing notice
65requirements; providing an exception to such penalties
66under certain circumstances; amending s. 213.21, F.S.;
67providing for a taxpayer's liability for a service fee to
68be waived due to unintentional error; amending s. 213.755,
69F.S.; providing reductions in the threshold tax amount for
70which taxpayers may be required to remit taxes
71electronically; amending s. 220.21, F.S.; requiring
72certain taxpayers to file required returns electronically
73under certain circumstances; providing for waiver of such
74requirement; providing penalties for failure to comply;
75authorizing the department to settle or compromise
76penalties; authorizing the department to adopt rules;
77providing for application to certain returns; amending s.
78443.1216, F.S.; authorizing the Agency for Workforce
79Innovation and a tax collection service provider to adopt
80rules; amending s. 443.1316, F.S.; providing for
81application of certain provisions relating to taxpayers'
82rights to apply to the collection of unemployment taxes;
83deleting authorization for the department to impose a
84charge for the costs of collection services; amending s.
85624.511, F.S.; authorizing the Department of Revenue to
86refund overpayments of insurance premium taxes under
87certain circumstances; providing a limitation; providing
88for nonapplication of certain penalties under certain
89circumstances; providing for reimbursement of a portion of
90certain ad valorem taxes on certain homestead property
91rendered uninhabitable under certain circumstances;
92providing requirements, procedures, and limitations;
93providing duties and responsibilities of the department,
94property appraisers, and value adjustment boards;
95providing a definition; providing criminal penalties for
96falsely claiming reimbursements; providing for
97reimbursement of a portion of sales taxes paid on certain
98replacement mobile homes damaged under certain
99circumstances; providing requirements, procedures, and
100limitations; providing duties and responsibilities of the
101department, property appraisers, and value adjustment
102boards; providing definitions; providing criminal
103penalties for falsely claiming reimbursements; requiring
104the department to forward undeliverable reimbursement
105checks to property appraisers for redelivery; requiring
106the Executive Office of the Governor to certify forward
107certain unexpended balances; providing legislative intent;
108repealing s. 212.095, F.S., relating to requirements for
109refunds; providing appropriations; providing effective
110dates.
111
112Be 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
116amended to read:
117     45.032  Disbursement of surplus funds after judicial
118sale.--
119     (1)  For purposes of ss. 45.031-45.035, the term:
120     (b)  "Subordinate lienholder" means the holder of a
121subordinate lien shown on the face of the pleadings as an
122encumbrance on the property. The lien held by the party filing
123the foreclosure lawsuit is not a subordinate lien. A subordinate
124lienholder includes, but is not limited to, a subordinate
125mortgage, judgment, tax warrant, assessment lien, or
126construction lien. However, the holder of a subordinate lien
127shall not be deemed a subordinate lienholder if the holder was
128paid in full from the proceeds of the sale.
129     (3)  During the 60 days after the clerk issues a
130certificate of disbursements, the clerk shall hold the surplus
131pending a court order.
132     (a)  If the owner of record claims the surplus during the
13360-day period and there is no subordinate lienholder, the court
134shall order the clerk to deduct any applicable service charges
135from the surplus and pay the remainder to the owner of record.
136The clerk may establish a reasonable requirement that the owner
137of record prove his or her identity before receiving the
138disbursement. The clerk may assist an owner of record in making
139a claim. An owner of record may use the following form in making
140a claim:
141
142(Caption of Action)
143
144OWNER'S CLAIM FOR
145MORTGAGE FORECLOSURE SURPLUS
146
147State of _____
148County of _____
149     Under penalty of perjury, I (we) hereby certify that:
150     1.  I was (we were) the owner of the following described
151real property in _____ County, Florida, prior to the foreclosure
152sale 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
157property that was foreclosed other than the one that was paid
158off by the foreclosure.
159     3.  I (we) do not owe any money that is the subject of an
160unpaid judgment, tax warrant, condominium lien, cooperative
161lien, 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
164mortgage surplus.
165     6.  My (our) new address is: _____.
166     7.  If there is more than one owner entitled to the
167surplus, we have agreed that the surplus should be paid _____
168jointly, or to: _____, at the following address: _____.
169     8.  I (WE) UNDERSTAND THAT I (WE) AM (ARE) NOT REQUIRED TO
170HAVE A LAWYER OR ANY OTHER REPRESENTATION AND I (WE) DO NOT HAVE
171TO ASSIGN MY (OUR) RIGHTS TO ANYONE ELSE IN ORDER TO CLAIM ANY
172MONEY TO WHICH I (WE) MAY BE ENTITLED.
173     9.  I (WE) UNDERSTAND THAT THIS STATEMENT IS GIVEN UNDER
174OATH, AND IF ANY STATEMENTS ARE UNTRUE THAT I (WE) MAY BE
175PROSECUTED CRIMINALLY FOR PERJURY.
176
177  (Signatures)  
178
179     Sworn to (or affirmed) and subscribed before me this _____
180day 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
184Public)  
185
186     Personally Known _____ OR Produced Identification _____
187     Type of Identification Produced
188     Section 2.  Paragraph (a) of subsection (3) of section
189125.0104, Florida Statutes, is amended to read:
190     125.0104  Tourist development tax; procedure for levying;
191authorized uses; referendum; enforcement.--
192     (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
193     (a)  It is declared to be the intent of the Legislature
194that every person who rents, leases, or lets, or grants a
195license to use for consideration any living quarters or
196accommodations in any hotel, apartment hotel, motel, resort
197motel, apartment, apartment motel, roominghouse, mobile home
198park, recreational vehicle park, or condominium for a term of 6
199months or less is exercising a privilege which is subject to
200taxation under this section, unless such person rents, leases,
201or lets, or grants a license to use for consideration any living
202quarters or accommodations which are exempt according to the
203provisions of chapter 212.
204     Section 3.  Paragraph (b) of subsection (1) of section
205125.0108, Florida Statutes, is amended to read:
206     125.0108  Areas of critical state concern; tourist impact
207tax.--
208     (1)
209     (b)  It is declared to be the intent of the Legislature
210that every person who rents, leases, or lets, or grants a
211license to use for consideration any living quarters or
212accommodations in any hotel, apartment hotel, motel, resort
213motel, apartment, apartment motel, roominghouse, mobile home
214park, recreational vehicle park, or condominium for a term of 6
215months or less, unless such establishment is exempt from the tax
216imposed by s. 212.03, is exercising a taxable privilege on the
217proceeds therefrom under this section.
218     Section 4.  Subsection (4) is added to section 198.13,
219Florida Statutes, to read:
220     198.13  Tax return to be made in certain cases; certificate
221of nonliability.--
222     (4)  Notwithstanding any other provisions of this section
223and applicable to the estate of a decedent who dies after
224December 31, 2004, but before January 1, 2011, if, upon the
225death of the decedent, a state death tax credit or a generation-
226skipping transfer credit is not allowable pursuant to the
227Internal Revenue Code of 1986, as amended:
228     (a)  The personal representative of the estate is not
229required to file a return under subsection (1) in connection
230with the estate.
231     (b)  The person who would otherwise be required to file a
232return reporting a generation-skipping transfer under subsection
233(3) is not required to file such a return in connection with the
234estate.
235     Section 5.  Effective January 1, 2008, subsection (2) of
236section 202.16, Florida Statutes, is amended to read:
237     202.16  Payment.--The taxes imposed or administered under
238this chapter and chapter 203 shall be collected from all dealers
239of taxable communications services on the sale at retail in this
240state of communications services taxable under this chapter and
241chapter 203. The full amount of the taxes on a credit sale,
242installment sale, or sale made on any kind of deferred payment
243plan is due at the moment of the transaction in the same manner
244as a cash sale.
245     (2)(a)  A sale of communications services that are used as
246a component part of or integrated into a communications service
247or prepaid calling arrangement for resale, including, but not
248limited to, carrier-access charges, interconnection charges paid
249by providers of mobile communication services or other
250communication services, charges paid by cable service providers
251for the transmission of video or other programming by another
252dealer of communications services, charges for the sale of
253unbundled network elements, and any other intercompany charges
254for the use of facilities for providing communications services
255for resale, must be made in compliance with the rules of the
256department. Any person who makes a sale for resale which is not
257in compliance with these rules is liable for any tax, penalty,
258and interest due for failing to comply, to be calculated
259pursuant to s. 202.28(2)(a).
260     (b)1.  Any dealer who makes a sale for resale shall
261document the exempt nature of the transaction, as established by
262rules adopted by the department, by retaining a copy of the
263purchaser's initial or annual resale certificate issued pursuant
264to s. 202.17(6). In lieu of maintaining a copy of the
265certificate, a dealer may document, prior to the time of sale,
266an authorization number provided telephonically or
267electronically by the department. The dealer may rely on an
268initial or annual resale certificate issued pursuant to s.
269202.17(6), valid at the time of receipt from the purchaser,
270without seeking additional annual resale certificates from such
271purchaser, if the dealer makes recurring sales to the purchaser
272in the normal course of business on a continual basis. For
273purposes of this paragraph, the term "recurring sales to a
274purchaser in the normal course of business" means sales in which
275the dealer extends credit to the purchaser and records the debt
276as an account receivable or sells to a purchaser who has an
277established cash account similar to an open credit account. For
278purposes of this paragraph, purchases are made from a selling
279dealer on a continual basis if the selling dealer makes, in the
280normal course of business, sales to the purchaser at least once
281in every 12-month period.
282     2.  A dealer may, through the informal conference
283procedures provided for in s. 213.21 and the rules of the
284department, provide the department with evidence of the exempt
285status of a sale. Exemption certificates executed by entities
286that were exempt at the time of sale, resale certificates
287provided by purchasers who were active dealers at the time of
288sale, and verification by the department of a purchaser's active
289dealer status at the time of sale in lieu of a resale
290certificate shall be accepted by the department when submitted
291during the protest period but may not be accepted in any
292proceeding under chapter 120 or any circuit court action
293instituted under chapter 72.
294     Section 6.  Effective January 1, 2008, the Department of
295Revenue shall establish a toll-free telephone number for the
296verification of valid dealer registration numbers and resale
297certificates issued under chapter 202, Florida Statutes. The
298system must be adequate to guarantee a low busy rate, respond to
299keypad inquiries, and provide data that is updated daily.
300     Section 7.  Effective January 1, 2008, the Department of
301Revenue shall establish a system for receiving information from
302dealers regarding certificate numbers of purchasers who are
303seeking to make purchases for resale under chapter 202, Florida
304Statutes. The department shall provide such dealers, free of
305charge, with verification of any numbers that are canceled or
306invalid.
307     Section 8.  Paragraph (c) of subsection (3) of section
308202.18, Florida Statutes, is amended to read:
309     202.18  Allocation and disposition of tax proceeds.--The
310proceeds of the communications services taxes remitted under
311this chapter shall be treated as follows:
312     (3)
313     (c)1.  Except as otherwise provided in this paragraph,
314proceeds of the taxes levied pursuant to s. 202.19, less amounts
315deducted for costs of administration in accordance with
316paragraph (b), shall be distributed monthly to the appropriate
317jurisdictions. The proceeds of taxes imposed pursuant to s.
318202.19(5) shall be distributed in the same manner as
319discretionary surtaxes are distributed, in accordance with ss.
320212.054 and 212.055.
321     2.  The department shall make any adjustments to the
322distributions pursuant to this section paragraph which are
323necessary to reflect the proper amounts due to individual
324jurisdictions or trust funds. In the event that the department
325adjusts amounts due to reflect a correction in the situsing of a
326customer, such adjustment shall be limited to the amount of tax
327actually collected from such customer by the dealer of
328communication services.
329     3.a.  Notwithstanding the time period specified in s.
330202.22(5), adjustments in distributions that are necessary to
331correct misallocations between jurisdictions shall be governed
332by this subparagraph. If the department determines that
333misallocations between jurisdictions occurred, the department
334shall provide written notice of such determination to each
335affected jurisdiction. The notice shall include the amount of
336the misallocations, the basis upon which the determination was
337made, data supporting the determination, and the identity of
338each affected jurisdiction. The notice shall also inform each
339affected jurisdiction of its authority to enter into a written
340agreement establishing a method of adjustment as described in
341sub-subparagraph c.
342     b.  An adjustment affecting a distribution to a
343jurisdiction that is less than 90 percent of the average monthly
344distribution to that jurisdiction for the 6 months immediately
345preceding the department's determination, as reported by all
346communications services dealers, shall be made in the month
347immediately after the department's determination that
348misallocations occurred.
349     c.  If an adjustment affecting a distribution to a
350jurisdiction equals or exceeds 90 percent of the average monthly
351distribution to that jurisdiction for the 6 months immediately
352preceding the department's determination, as reported by all
353communications services dealers, the affected jurisdictions may
354enter into a written agreement establishing a method of
355adjustment. If the agreement establishing a method of adjustment
356provides for payments of local communications services tax
357monthly distributions, the amount of any such payment agreed to
358may not exceed the local communications services tax monthly
359distributions available to the jurisdiction that was allocated
360amounts in excess of those to which the jurisdiction was
361entitled. If affected jurisdictions execute a written agreement
362specifying a method of adjustment, a copy of the written
363agreement shall be provided to the department no later than the
364first day of the month following 90 days after the date the
365department transmits notice of the misallocations. If the
366department does not receive a copy of the written agreement
367within the specified time period, an adjustment affecting a
368distribution to a jurisdiction made pursuant to this sub-
369subparagraph shall be prorated over a time period that equals
370the time period over which the misallocations occurred.
371     Section 9.  Paragraph (a) of subsection (2) of section
372202.20, Florida Statutes, is amended to read:
373     202.20  Local communications services tax conversion
374rates.--
375     (2)(a)1.  With respect to any local taxing jurisdiction,
376if, for the periods ending December 31, 2001; March 31, 2002;
377June 30, 2002; or September 30, 2002, the revenues received by
378that local government from the local communications services tax
379imposed under subsection (1) are less than the revenues received
380from the replaced revenue sources for the corresponding 2000-
3812001 period; plus reasonably anticipated growth in such revenues
382over the preceding 1-year period, based on the average growth of
383such revenues over the immediately preceding 5-year period; plus
384an amount representing the revenues from the replaced revenue
385sources for the 1-month period that the local taxing
386jurisdiction was required to forego, the governing authority may
387adjust the rate of the local communications services tax upward
388to the extent necessary to generate the entire shortfall in
389revenues within 1 year after the rate adjustment and by an
390amount necessary to generate the expected amount of revenue on
391an ongoing basis.
392     2.  If complete data are not available at the time of
393determining whether the revenues received by a local government
394from the local communications services tax imposed under
395subsection (1) are less than the revenues received from the
396replaced revenue sources for the corresponding 2000-2001 period,
397as set forth in subparagraph 1., the local government shall use
398the best data available for the corresponding 2000-2001 period
399in making such determination. Complete data shall be deemed
400available to all local governments after the department notifies
401local governments that the department has completed audits,
402including the redistribution of local tax revenues, of dealers
403who account for at least 80 percent of the amount of
404communication services tax revenues received for fiscal year
4052005-2006.
406     3.  The adjustment permitted under subparagraph 1. may be
407made by emergency ordinance or resolution and may be made
408notwithstanding the maximum rate established under s. 202.19(2)
409and notwithstanding any schedules or timeframes or any other
410limitations contained in this chapter. Beginning July 1, 2007, a
411local government may make such adjustment only if the department
412or a dealer allocates or reallocates revenues away from the
413local government. However, any such adjustment shall be made no
414later than 6 months after the date the department notifies the
415local governments in writing that complete data is available.
416The emergency ordinance or resolution shall specify an effective
417date for the adjusted rate, which shall be no less than 60 days
418after the date of adoption of the ordinance or resolution and
419shall be effective with respect to taxable services included on
420bills that are dated on the first day of a month subsequent to
421the expiration of the 60-day period. At the end of 1 year
422following the effective date of such adjusted rate, the local
423governing authority shall, as soon as is consistent with s.
424202.21, reduce the rate by that portion of the emergency rate
425which was necessary to recoup the amount of revenues not
426received prior to the implementation of the emergency rate.
427     4.  If, for the period October 1, 2001, through September
42830, 2002, the revenues received by a local government from the
429local communications services tax conversion rate established
430under subsection (1), adjusted upward for the difference in
431rates between paragraphs (1)(a) and (b) or any other rate
432adjustments or base changes, are above the threshold of 10
433percent more than the revenues received from the replaced
434revenue sources for the corresponding 2000-2001 period plus
435reasonably anticipated growth in such revenues over the
436preceding 1-year period, based on the average growth of such
437revenues over the immediately preceding 5-year period, the
438governing authority must adjust the rate of the local
439communications services tax to the extent necessary to reduce
440revenues to the threshold by emergency ordinance or resolution
441within the timeframes established in subparagraph 3. The
442foregoing rate adjustment requirement shall not apply to a local
443government that adopts a local communications services tax rate
444by resolution or ordinance. If complete data are not available
445at the time of determining whether the revenues exceed the
446threshold, the local government shall use the best data
447available for the corresponding 2000-2001 period in making such
448determination. This subparagraph shall not be construed as
449establishing a right of action for any person to enforce this
450subparagraph or challenge a local government's implementation of
451this subparagraph.
452     Section 10.  Paragraph (d) of subsection (2) of section
453202.28, 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
457local communications services taxes on the appropriate return
458schedule, the dealer shall be subject to a penalty of $5,000 per
459return. If the department is unable to obtain appropriate return
460schedules, any penalty imposed by this paragraph shall be
461allocated in the same manner as provided in s. 202.18(2).
462     Section 11.  Effective January 1, 2008, subsection (1) of
463section 202.30, Florida Statutes, is amended to read:
464     202.30  Payment of taxes by electronic funds transfer;
465filing of returns by electronic data interchange.--
466     (1)  A dealer of communications services is required to
467remit taxes by electronic funds transfer, in the manner
468prescribed by the department, when the amount of tax paid by the
469dealer under this chapter, chapter 203, or chapter 212 in the
470previous state fiscal year was $50,000 or more; effective
471January 1, 2009, was $27,000 or more; or, effective January 1,
4722010, was $24,000 or more.
473     Section 12.  Subsection (8) is added to section 206.02,
474Florida Statutes, to read:
475     206.02  Application for license; temporary license;
476terminal suppliers, importers, exporters, blenders, biodiesel
477manufacturers, and wholesalers.--
478     (8)(a)  Notwithstanding any other provision of this
479chapter, the department may grant a temporary fuel license for
480immediate use if:
481     1.  The Governor has declared a state of emergency under s.
482252.36; or
483     2.  The President of the United States has declared a major
484disaster in this state or in any other state or territory of the
485United States.
486     (b)  Notwithstanding the provisions of this chapter
487requiring a license tax and a bond or criminal background check,
488the department may issue a temporary license as an importer or
489exporter to a person who holds a valid Florida wholesaler
490license or to a person who is an unlicensed dealer. A license
491may be issued under this subsection only to a business that has
492a physical location in this state and holds a valid Florida
493sales and use tax certificate of registration or that holds a
494valid fuel license issued by another state.
495     (c)  A temporary license shall expire on the last day of
496the month following the month in which the temporary license was
497issued. The department may extend any temporary license on a
498month-to-month basis during the period of a declared state of
499emergency or major disaster as provided in this subsection. If
500the department extends a temporary license, the extended license
501expires on the last day of the month in which the temporary
502license was extended.
503     (d)  In order to procure a temporary license, a nonresident
504business must provide to the department the information required
505in subsection (4); the federal identification number of the
506business or, if such number is unavailable, the social security
507number of the owner; and any other information that is required
508by the department.
509     (e)  A temporary license authorized by this subsection may
510not be renewed if the licensee has not filed the required
511returns or made payment of the taxes required under this
512chapter.
513     Section 13.  Subsection (5) is added to section 206.021,
514Florida Statutes, to read:
515     206.021  Application for license; carriers.--
516     (5)(a)  Notwithstanding any other provision of this
517chapter, the department may grant a temporary fuel license for
518immediate use if:
519     1.  The Governor has declared a state of emergency under s.
520252.36; or
521     2.  The President of the United States has declared a major
522disaster in this state or in any other state or territory of the
523United States.
524     (b)  Notwithstanding the provisions of this chapter
525requiring a license tax and a bond or criminal background check,
526the department may issue a temporary license as a carrier to a
527person who holds a valid Florida wholesaler, importer, exporter,
528or blender license or to a person who is an unlicensed dealer. A
529license may be issued under this subsection only to a business
530that has a physical location in this state and holds a valid
531Florida sales and use tax certificate of registration or that
532holds a valid fuel license issued by another state.
533     (c)  A temporary license shall expire on the last day of
534the month following the month in which the temporary license was
535issued. The department may extend any temporary license on a
536month-to-month basis during the period of a declared state of
537emergency or major disaster as provided in this subsection. If
538the department extends a temporary license, the extended license
539expires on the last day of the month in which the temporary
540license was extended.
541     (d)  In order to procure a temporary license, a nonresident
542business must provide to the department the information required
543in subsection (2); the federal identification number of the
544business or, if such number is unavailable, the social security
545number of the owner; and any other information that is required
546by the department.
547     (e)  A temporary license authorized by this subsection may
548not be renewed if the licensee has not filed the required
549returns or made payment of the taxes required under this
550chapter.
551     Section 14.  Subsection (4) is added to section 206.9943,
552Florida Statutes, to read:
553     206.9943  Pollutant tax license.--
554     (4)  A temporary pollutant tax license may be issued to a
555holder of a valid Florida temporary importer license, temporary
556wholesaler license, or temporary exporter license issued under
557s. 206.02. A temporary pollutant tax license is subject to s.
558206.02(8).
559     Section 15.  Paragraphs (d) and (e) of subsection (9) of
560section 211.3103, Florida Statutes, are amended to read:
561     211.3103  Levy of tax on severance of phosphate rock; rate,
562basis, and distribution of tax.--
563     (9)
564     (d)  If the producer price index for phosphate rock
565chemical and fertilizer mineral mining is substantially revised,
566the department shall make appropriate adjustment in the method
567used to compute the base rate adjustment under this subsection
568which will produce results reasonably consistent with the result
569that which would have been obtained if the producer price index
570for phosphate rock primary products had not been revised.
571However, the tax rate shall not be less than $1.56 per ton
572severed.
573     (e)  If In the event the producer price index for phosphate
574rock primary products is discontinued, then a comparable index
575shall be selected by the department and adopted by rule.
576     Section 16.  Subsection (33) of section 212.02, Florida
577Statutes, is amended to read:
578     212.02  Definitions.--The following terms and phrases when
579used in this chapter have the meanings ascribed to them in this
580section, except where the context clearly indicates a different
581meaning:
582     (33)  "Qualified aircraft" means any aircraft having a
583maximum certified takeoff weight of less than 10,000 pounds and
584equipped with twin turbofan engines that meet Stage IV noise
585requirements that is used by a business operating as an on-
586demand air carrier under Federal Aviation Administration
587Regulation Title 14, chapter I, part 135, Code of Federal
588Regulations, that owns or leases and operates a fleet of at
589least 25 of such aircraft in this state.
590     Section 17.  Paragraph (a) of subsection (3) of section
591212.0305, Florida Statutes, is amended to read:
592     212.0305  Convention development taxes; intent;
593administration; authorization; use of proceeds.--
594     (3)  APPLICATION; ADMINISTRATION; PENALTIES.--
595     (a)  The convention development tax on transient rentals
596imposed by the governing body of any county authorized to so
597levy shall apply to the amount of any payment made by any person
598to rent, lease, let, or grant a license to or use for a period
599of 6 months or less any living quarters or accommodations in a
600hotel, apartment hotel, motel, resort motel, apartment,
601apartment motel, roominghouse, tourist or trailer camp, mobile
602home park, recreational vehicle park, or condominium. When
603receipt of consideration is by way of property other than money,
604the tax shall be levied and imposed on the fair market value of
605such nonmonetary consideration. Any payment made by a person to
606rent, lease, let, or grant a license to or use any living
607quarters or accommodations which are exempt from the tax imposed
608under s. 212.03 shall likewise be exempt from any tax imposed
609under this section.
610     Section 18.  Paragraph (h) of subsection (1) of section
611212.05, Florida Statutes, is amended to read:
612     212.05  Sales, storage, use tax.--It is hereby declared to
613be the legislative intent that every person is exercising a
614taxable privilege who engages in the business of selling
615tangible personal property at retail in this state, including
616the business of making mail order sales, or who rents or
617furnishes any of the things or services taxable under this
618chapter, or who stores for use or consumption in this state any
619item or article of tangible personal property as defined herein
620and who leases or rents such property within the state.
621     (1)  For the exercise of such privilege, a tax is levied on
622each taxable transaction or incident, which tax is due and
623payable as follows:
624     (h)1.  Beginning January 1, 1995, A tax is imposed at the
625rate of 4 percent on the charges for the use of coin-operated
626amusement machines. The tax shall be calculated by dividing the
627gross receipts from such charges for the applicable reporting
628period by a divisor, determined as provided in this
629subparagraph, to compute gross taxable sales, and then
630subtracting gross taxable sales from gross receipts to arrive at
631the amount of tax due. For counties that do not impose a
632discretionary sales surtax, the divisor is equal to 1.04;,
633except that for counties that impose a 0.5 percent discretionary
634sales surtax, with a 6.5 percent sales tax rate the divisor is
635shall be equal to 1.045;, and for counties that impose a 1
636percent discretionary sales surtax, with a 7.0 percent sales tax
637rate the divisor is shall be equal to 1.050; and for counties
638that impose a 2 percent sales surtax, the divisor is equal to
6391.060. If a county imposes a discretionary sales surtax that is
640not listed in this subparagraph, the department shall make the
641applicable divisor available in an electronic format or
642otherwise. Additional divisors shall bear the same mathematical
643relationship to the next higher and next lower divisors as the
644new surtax rate bears to the next higher and next lower surtax
645rates for which divisors have been established. When a machine
646is activated by a slug, token, coupon, or any similar device
647which has been purchased, the tax is on the price paid by the
648user of the device for such device.
649     2.  As used in this paragraph, the term "operator" means
650any person who possesses a coin-operated amusement machine for
651the purpose of generating sales through that machine and who is
652responsible for removing the receipts from the machine.
653     a.  If the owner of the machine is also the operator of it,
654he or she shall be liable for payment of the tax without any
655deduction for rent or a license fee paid to a location owner for
656the use of any real property on which the machine is located.
657     b.  If the owner or lessee of the machine is also its
658operator, he or she shall be liable for payment of the tax on
659the purchase or lease of the machine, as well as the tax on
660sales generated through the machine.
661     c.  If the proprietor of the business where the machine is
662located does not own the machine, he or she shall be deemed to
663be the lessee and operator of the machine and is responsible for
664the payment of the tax on sales, unless such responsibility is
665otherwise provided for in a written agreement between him or her
666and the machine owner.
667     3.a.  An operator of a coin-operated amusement machine may
668not operate or cause to be operated in this state any such
669machine until the operator has registered with the department
670and has conspicuously displayed an identifying certificate
671issued by the department. The identifying certificate shall be
672issued by the department upon application from the operator. The
673identifying certificate shall include a unique number, and the
674certificate shall be permanently marked with the operator's
675name, the operator's sales tax number, and the maximum number of
676machines to be operated under the certificate. An identifying
677certificate shall not be transferred from one operator to
678another. The identifying certificate must be conspicuously
679displayed on the premises where the coin-operated amusement
680machines are being operated.
681     b.  The operator of the machine must obtain an identifying
682certificate before the machine is first operated in the state
683and by July 1 of each year thereafter. The annual fee for each
684certificate shall be based on the number of machines identified
685on the application times $30 and is due and payable upon
686application for the identifying device. The application shall
687contain the operator's name, sales tax number, business address
688where the machines are being operated, and the number of
689machines in operation at that place of business by the operator.
690No operator may operate more machines than are listed on the
691certificate. A new certificate is required if more machines are
692being operated at that location than are listed on the
693certificate. The fee for the new certificate shall be based on
694the number of additional machines identified on the application
695form times $30.
696     c.  A penalty of $250 per machine is imposed on the
697operator for failing to properly obtain and display the required
698identifying certificate. A penalty of $250 is imposed on the
699lessee of any machine placed in a place of business without a
700proper current identifying certificate. Such penalties shall
701apply in addition to all other applicable taxes, interest, and
702penalties.
703     d.  Operators of coin-operated amusement machines must
704obtain a separate sales and use tax certificate of registration
705for each county in which such machines are located. One sales
706and use tax certificate of registration is sufficient for all of
707the operator's machines within a single county.
708     4.  The provisions of this paragraph do not apply to coin-
709operated amusement machines owned and operated by churches or
710synagogues.
711     5.  In addition to any other penalties imposed by this
712chapter, a person who knowingly and willfully violates any
713provision of this paragraph commits a misdemeanor of the second
714degree, punishable as provided in s. 775.082 or s. 775.083.
715     6.  The department may adopt rules necessary to administer
716the provisions of this paragraph.
717     Section 19.  Subsection (3) of section 212.0506, Florida
718Statutes, is amended to read:
719     212.0506  Taxation of service warranties.--
720     (3)  For purposes of this section, "service warranty" means
721any contract or agreement which indemnifies the holder of the
722contract or agreement for the cost of maintaining, repairing, or
723replacing tangible personal property. The term "service
724warranty" does not include contracts or agreements to repair,
725maintain, or replace tangible personal property if such property
726when sold at retail in this state would not be subject to the
727tax imposed by this chapter or if the parts and labor required
728to repair tangible personal property qualify for an exemption
729under this chapter, nor does it include such contracts or
730agreements covering tangible personal property which becomes a
731part of real property.
732     Section 20.  Subsection (2) of section 212.0515, Florida
733Statutes, is amended to read:
734     212.0515  Sales from vending machines; sales to vending
735machine operators; special provisions; registration;
736penalties.--
737     (2)  Notwithstanding any other provision of law, the amount
738of the tax to be paid on food, beverages, or other items of
739tangible personal property that are sold in vending machines
740shall be calculated by dividing the gross receipts from such
741sales for the applicable reporting period by a divisor,
742determined as provided in this subsection, to compute gross
743taxable sales, and then subtracting gross taxable sales from
744gross receipts to arrive at the amount of tax due. For counties
745that do not impose a discretionary sales surtax, the divisor is
746equal to the sum of 1.0645 for beverage and food items, or
7471.0659 for other items of tangible personal property;, except
748that for counties with a 0.5 percent sales surtax rate the
749divisor is equal to the sum of 1.0686 for beverage and food
750items or 1.0707 for other items of tangible personal property;
751for counties with a 0.75 percent sales surtax rate the divisor
752is equal to the sum of 1.0706 for beverage and food items or
7531.0727 for other items of tangible personal property; for
754counties with a 1 percent sales surtax rate the divisor is equal
755to the sum of 1.0726 for beverage and food items or 1.0749 for
756other items of tangible personal property; and for counties with
757a 1.5 percent sales surtax rate the divisor is equal to the sum
758of 1.0767 for beverage and food items or 1.0791 for other items
759of tangible personal property; and for counties with a 2 percent
760sales surtax rate, the divisor is equal to the sum of 1.0808 for
761beverage and food items or 1.0833 for other items of tangible
762personal property. When a county imposes a surtax rate that is
763not listed in this subparagraph, the department shall make the
764applicable divisor available in an electronic format or
765otherwise. Additional divisors shall bear the same mathematical
766relationship to the next higher and next lower divisors as the
767new surtax rate bears to the next higher and next lower surtax
768rates for which divisors have been established. If an operator
769cannot account for each type of item sold through a vending
770machine, the highest tax rate shall be used for all products
771sold through that machine.
772     Section 21.  Paragraphs (g), (h), (n), and (o) of
773subsection (5) of section 212.08, Florida Statutes, are amended,
774and paragraph (eee) is added to subsection (7) of that section,
775to read:
776     212.08  Sales, rental, use, consumption, distribution, and
777storage tax; specified exemptions.--The sale at retail, the
778rental, the use, the consumption, the distribution, and the
779storage to be used or consumed in this state of the following
780are hereby specifically exempt from the tax imposed by this
781chapter.
782     (5)  EXEMPTIONS; ACCOUNT OF USE.--
783     (g)  Building materials used in the rehabilitation of real
784property located in an enterprise zone.--
785     1.  Building materials used in the rehabilitation of real
786property located in an enterprise zone shall be exempt from the
787tax imposed by this chapter upon an affirmative showing to the
788satisfaction of the department that the items have been used for
789the rehabilitation of real property located in an enterprise
790zone. Except as provided in subparagraph 2., this exemption
791inures to the owner, lessee, or lessor of the rehabilitated real
792property located in an enterprise zone only through a refund of
793previously paid taxes. To receive a refund pursuant to this
794paragraph, the owner, lessee, or lessor of the rehabilitated
795real property located in an enterprise zone must file an
796application under oath with the governing body or enterprise
797zone development agency having jurisdiction over the enterprise
798zone where the business is located, as applicable, which
799includes:
800     a.  The name and address of the person claiming the refund.
801     b.  An address and assessment roll parcel number of the
802rehabilitated real property in an enterprise zone for which a
803refund of previously paid taxes is being sought.
804     c.  A description of the improvements made to accomplish
805the rehabilitation of the real property.
806     d.  A copy of the building permit issued for the
807rehabilitation of the real property.
808     e.  A sworn statement, under the penalty of perjury, from
809the general contractor licensed in this state with whom the
810applicant contracted to make the improvements necessary to
811accomplish the rehabilitation of the real property, which
812statement lists the building materials used in the
813rehabilitation of the real property, the actual cost of the
814building materials, and the amount of sales tax paid in this
815state on the building materials. In the event that a general
816contractor has not been used, the applicant shall provide this
817information in a sworn statement, under the penalty of perjury.
818Copies of the invoices which evidence the purchase of the
819building materials used in such rehabilitation and the payment
820of sales tax on the building materials shall be attached to the
821sworn statement provided by the general contractor or by the
822applicant. Unless the actual cost of building materials used in
823the rehabilitation of real property and the payment of sales
824taxes due thereon is documented by a general contractor or by
825the applicant in this manner, the cost of such building
826materials shall be an amount equal to 40 percent of the increase
827in assessed value for ad valorem tax purposes.
828     f.  The identifying number assigned pursuant to s. 290.0065
829to the enterprise zone in which the rehabilitated real property
830is located.
831     g.  A certification by the local building code inspector
832that the improvements necessary to accomplish the rehabilitation
833of the real property are substantially completed.
834     h.  Whether the business is a small business as defined by
835s. 288.703(1).
836     i.  If applicable, the name and address of each permanent
837employee of the business, including, for each employee who is a
838resident of an enterprise zone, the identifying number assigned
839pursuant to s. 290.0065 to the enterprise zone in which the
840employee resides.
841     2.  This exemption inures to a city, county, other
842governmental agency, or nonprofit community-based organization
843through a refund of previously paid taxes if the building
844materials used in the rehabilitation of real property located in
845an enterprise zone are paid for from the funds of a community
846development block grant, State Housing Initiatives Partnership
847Program, or similar grant or loan program. To receive a refund
848pursuant to this paragraph, a city, county, other governmental
849agency, or nonprofit community-based organization must file an
850application which includes the same information required to be
851provided in subparagraph 1. by an owner, lessee, or lessor of
852rehabilitated real property. In addition, the application must
853include a sworn statement signed by the chief executive officer
854of the city, county, other governmental agency, or nonprofit
855community-based organization seeking a refund which states that
856the building materials for which a refund is sought were paid
857for from the funds of a community development block grant, State
858Housing Initiatives Partnership Program, or similar grant or
859loan program.
860     3.  Within 10 working days after receipt of an application,
861the governing body or enterprise zone development agency shall
862review the application to determine if it contains all the
863information required pursuant to subparagraph 1. or subparagraph
8642. and meets the criteria set out in this paragraph. The
865governing body or agency shall certify all applications that
866contain the information required pursuant to subparagraph 1. or
867subparagraph 2. and meet the criteria set out in this paragraph
868as eligible to receive a refund. If applicable, the governing
869body or agency shall also certify if 20 percent of the employees
870of the business are residents of an enterprise zone, excluding
871temporary and part-time employees. The certification shall be in
872writing, and a copy of the certification shall be transmitted to
873the executive director of the Department of Revenue. The
874applicant shall be responsible for forwarding a certified
875application to the department within the time specified in
876subparagraph 4.
877     4.  An application for a refund pursuant to this paragraph
878must be submitted to the department within 6 months after the
879rehabilitation of the property is deemed to be substantially
880completed by the local building code inspector or by September 1
881after the rehabilitated property is first subject to assessment.
882     5.  The provisions of s. 212.095 do not apply to any refund
883application made pursuant to this paragraph. Not more than one
884exemption through a refund of previously paid taxes for the
885rehabilitation of real property shall be permitted for any
886single parcel of property unless there is a change in ownership,
887a new lessor, or a new lessee of the real property. No refund
888shall be granted pursuant to this paragraph unless the amount to
889be refunded exceeds $500. No refund granted pursuant to this
890paragraph shall exceed the lesser of 97 percent of the Florida
891sales or use tax paid on the cost of the building materials used
892in the rehabilitation of the real property as determined
893pursuant to sub-subparagraph 1.e. or $5,000, or, if no less than
89420 percent of the employees of the business are residents of an
895enterprise zone, excluding temporary and part-time employees,
896the amount of refund granted pursuant to this paragraph shall
897not exceed the lesser of 97 percent of the sales tax paid on the
898cost of such building materials or $10,000. A refund approved
899pursuant to this paragraph shall be made within 30 days of
900formal approval by the department of the application for the
901refund. This subparagraph shall apply retroactively to July 1,
9022005.
903     6.  The department shall adopt rules governing the manner
904and form of refund applications and may establish guidelines as
905to the requisites for an affirmative showing of qualification
906for exemption under this paragraph.
907     7.  The department shall deduct an amount equal to 10
908percent of each refund granted under the provisions of this
909paragraph from the amount transferred into the Local Government
910Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
911for the county area in which the rehabilitated real property is
912located and shall transfer that amount to the General Revenue
913Fund.
914     8.  For the purposes of the exemption provided in this
915paragraph:
916     a.  "Building materials" means tangible personal property
917which becomes a component part of improvements to real property.
918     b.  "Real property" has the same meaning as provided in s.
919192.001(12).
920     c.  "Rehabilitation of real property" means the
921reconstruction, renovation, restoration, rehabilitation,
922construction, or expansion of improvements to real property.
923     d.  "Substantially completed" has the same meaning as
924provided in s. 192.042(1).
925     9.  This paragraph expires on the date specified in s.
926290.016 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
929located in an enterprise zone which is subsequently used in an
930enterprise zone shall be exempt from the tax imposed by this
931chapter. This exemption inures to the business only through a
932refund of previously paid taxes. A refund shall be authorized
933upon an affirmative showing by the taxpayer to the satisfaction
934of the department that the requirements of this paragraph have
935been met.
936     2.  To receive a refund, the business must file under oath
937with the governing body or enterprise zone development agency
938having jurisdiction over the enterprise zone where the business
939is located, as applicable, an application which includes:
940     a.  The name and address of the business claiming the
941refund.
942     b.  The identifying number assigned pursuant to s. 290.0065
943to the enterprise zone in which the business is located.
944     c.  A specific description of the property for which a
945refund is sought, including its serial number or other permanent
946identification number.
947     d.  The location of the property.
948     e.  The sales invoice or other proof of purchase of the
949property, showing the amount of sales tax paid, the date of
950purchase, and the name and address of the sales tax dealer from
951whom the property was purchased.
952     f.  Whether the business is a small business as defined by
953s. 288.703(1).
954     g.  If applicable, the name and address of each permanent
955employee of the business, including, for each employee who is a
956resident of an enterprise zone, the identifying number assigned
957pursuant to s. 290.0065 to the enterprise zone in which the
958employee resides.
959     3.  Within 10 working days after receipt of an application,
960the governing body or enterprise zone development agency shall
961review the application to determine if it contains all the
962information required pursuant to subparagraph 2. and meets the
963criteria set out in this paragraph. The governing body or agency
964shall certify all applications that contain the information
965required pursuant to subparagraph 2. and meet the criteria set
966out in this paragraph as eligible to receive a refund. If
967applicable, the governing body or agency shall also certify if
96820 percent of the employees of the business are residents of an
969enterprise zone, excluding temporary and part-time employees.
970The certification shall be in writing, and a copy of the
971certification shall be transmitted to the executive director of
972the Department of Revenue. The business shall be responsible for
973forwarding a certified application to the department within the
974time specified in subparagraph 4.
975     4.  An application for a refund pursuant to this paragraph
976must be submitted to the department within 6 months after the
977tax is due on the business property that is purchased.
978     5.  The provisions of s. 212.095 do not apply to any refund
979application made pursuant to this paragraph. The amount refunded
980on purchases of business property under this paragraph shall be
981the lesser of 97 percent of the sales tax paid on such business
982property or $5,000, or, if no less than 20 percent of the
983employees of the business are residents of an enterprise zone,
984excluding temporary and part-time employees, the amount refunded
985on purchases of business property under this paragraph shall be
986the lesser of 97 percent of the sales tax paid on such business
987property or $10,000. A refund approved pursuant to this
988paragraph shall be made within 30 days of formal approval by the
989department of the application for the refund. No refund shall be
990granted under this paragraph unless the amount to be refunded
991exceeds $100 in sales tax paid on purchases made within a 60-day
992time period.
993     6.  The department shall adopt rules governing the manner
994and form of refund applications and may establish guidelines as
995to the requisites for an affirmative showing of qualification
996for exemption under this paragraph.
997     7.  If the department determines that the business property
998is used outside an enterprise zone within 3 years from the date
999of purchase, the amount of taxes refunded to the business
1000purchasing such business property shall immediately be due and
1001payable to the department by the business, together with the
1002appropriate interest and penalty, computed from the date of
1003purchase, in the manner provided by this chapter.
1004Notwithstanding this subparagraph, business property used
1005exclusively in:
1006     a.  Licensed commercial fishing vessels,
1007     b.  Fishing guide boats, or
1008     c.  Ecotourism guide boats
1009
1010that leave and return to a fixed location within an area
1011designated under s. 370.28 are eligible for the exemption
1012provided under this paragraph if all requirements of this
1013paragraph are met. Such vessels and boats must be owned by a
1014business that is eligible to receive the exemption provided
1015under this paragraph. This exemption does not apply to the
1016purchase of a vessel or boat.
1017     8.  The department shall deduct an amount equal to 10
1018percent of each refund granted under the provisions of this
1019paragraph from the amount transferred into the Local Government
1020Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1021for the county area in which the business property is located
1022and shall transfer that amount to the General Revenue Fund.
1023     9.  For the purposes of this exemption, "business property"
1024means new or used property defined as "recovery property" in s.
1025168(c) of the Internal Revenue Code of 1954, as amended, except:
1026     a.  Property classified as 3-year property under s.
1027168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
1028     b.  Industrial machinery and equipment as defined in sub-
1029subparagraph (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
1034per unit.
1035     10.  This paragraph expires on the date specified in s.
1036290.016 for the expiration of the Florida Enterprise Zone Act.
1037     (n)  Materials for construction of single-family homes in
1038certain areas.--
1039     1.  As used in this paragraph, the term:
1040     a.  "Building materials" means tangible personal property
1041that becomes a component part of a qualified home.
1042     b.  "Qualified home" means a single-family home having an
1043appraised value of no more than $160,000 which is located in an
1044enterprise zone, empowerment zone, or Front Porch Florida
1045Community and which is constructed and occupied by the owner
1046thereof for residential purposes.
1047     c.  "Substantially completed" has the same meaning as
1048provided in s. 192.042(1).
1049     2.  Building materials used in the construction of a
1050qualified home and the costs of labor associated with the
1051construction of a qualified home are exempt from the tax imposed
1052by this chapter upon an affirmative showing to the satisfaction
1053of the department that the requirements of this paragraph have
1054been met. This exemption inures to the owner through a refund of
1055previously paid taxes. To receive this refund, the owner must
1056file an application under oath with the department which
1057includes:
1058     a.  The name and address of the owner.
1059     b.  The address and assessment roll parcel number of the
1060home 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
1063that the home is substantially completed.
1064     e.  A sworn statement, under penalty of perjury, from the
1065general contractor licensed in this state with whom the owner
1066contracted to construct the home, which statement lists the
1067building materials used in the construction of the home and the
1068actual cost thereof, the labor costs associated with such
1069construction, and the amount of sales tax paid on these
1070materials and labor costs. If a general contractor was not used,
1071the owner shall provide this information in a sworn statement,
1072under penalty of perjury. Copies of invoices evidencing payment
1073of sales tax must be attached to the sworn statement.
1074     f.  A sworn statement, under penalty of perjury, from the
1075owner affirming that he or she is occupying the home for
1076residential purposes.
1077     3.  An application for a refund under this paragraph must
1078be submitted to the department within 6 months after the date
1079the home is deemed to be substantially completed by the local
1080building code inspector. Within 30 working days after receipt of
1081the application, the department shall determine if it meets the
1082requirements of this paragraph. A refund approved pursuant to
1083this paragraph shall be made within 30 days after formal
1084approval of the application by the department. The provisions of
1085s. 212.095 do not apply to any refund application made under
1086this paragraph.
1087     4.  The department shall establish by rule an application
1088form and criteria for establishing eligibility for exemption
1089under this paragraph.
1090     5.  The exemption shall apply to purchases of materials on
1091or 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
1095that becomes a component part of a housing project or a mixed-
1096use project.
1097     b.  "Housing project" means the conversion of an existing
1098manufacturing or industrial building to housing units in an
1099urban high-crime area, enterprise zone, empowerment zone, Front
1100Porch Community, designated brownfield area, or urban infill
1101area and in which the developer agrees to set aside at least 20
1102percent of the housing units in the project for low-income and
1103moderate-income persons or the construction in a designated
1104brownfield area of affordable housing for persons described in
1105s. 420.0004(8), (10), (11), or (15) or in s. 159.603(7).
1106     c.  "Mixed-use project" means the conversion of an existing
1107manufacturing or industrial building to mixed-use units that
1108include artists' studios, art and entertainment services, or
1109other compatible uses. A mixed-use project must be located in an
1110urban high-crime area, enterprise zone, empowerment zone, Front
1111Porch Community, designated brownfield area, or urban infill
1112area, and the developer must agree to set aside at least 20
1113percent of the square footage of the project for low-income and
1114moderate-income housing.
1115     d.  "Substantially completed" has the same meaning as
1116provided in s. 192.042(1).
1117     2.  Building materials used in the construction of a
1118housing project or mixed-use project are exempt from the tax
1119imposed by this chapter upon an affirmative showing to the
1120satisfaction of the department that the requirements of this
1121paragraph have been met. This exemption inures to the owner
1122through a refund of previously paid taxes. To receive this
1123refund, the owner must file an application under oath with the
1124department which includes:
1125     a.  The name and address of the owner.
1126     b.  The address and assessment roll parcel number of the
1127project 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
1130that the project is substantially completed.
1131     e.  A sworn statement, under penalty of perjury, from the
1132general contractor licensed in this state with whom the owner
1133contracted to construct the project, which statement lists the
1134building materials used in the construction of the project and
1135the actual cost thereof, and the amount of sales tax paid on
1136these materials. If a general contractor was not used, the owner
1137shall provide this information in a sworn statement, under
1138penalty of perjury. Copies of invoices evidencing payment of
1139sales tax must be attached to the sworn statement.
1140     3.  An application for a refund under this paragraph must
1141be submitted to the department within 6 months after the date
1142the project is deemed to be substantially completed by the local
1143building code inspector. Within 30 working days after receipt of
1144the application, the department shall determine if it meets the
1145requirements of this paragraph. A refund approved pursuant to
1146this paragraph shall be made within 30 days after formal
1147approval of the application by the department. The provisions of
1148s. 212.095 do not apply to any refund application made under
1149this paragraph.
1150     4.  The department shall establish by rule an application
1151form and criteria for establishing eligibility for exemption
1152under this paragraph.
1153     5.  The exemption shall apply to purchases of materials on
1154or after July 1, 2000.
1155     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
1156entity by this chapter do not inure to any transaction that is
1157otherwise taxable under this chapter when payment is made by a
1158representative or employee of the entity by any means,
1159including, but not limited to, cash, check, or credit card, even
1160when that representative or employee is subsequently reimbursed
1161by the entity. In addition, exemptions provided to any entity by
1162this subsection do not inure to any transaction that is
1163otherwise taxable under this chapter unless the entity has
1164obtained a sales tax exemption certificate from the department
1165or the entity obtains or provides other documentation as
1166required by the department. Eligible purchases or leases made
1167with such a certificate must be in strict compliance with this
1168subsection and departmental rules, and any person who makes an
1169exempt purchase with a certificate that is not in strict
1170compliance with this subsection and the rules is liable for and
1171shall pay the tax. The department may adopt rules to administer
1172this subsection.
1173     (eee)  Certain delivery charges.--Separately stated charges
1174for the delivery, inspection, placement, or removal from
1175packaging or shipping materials of furniture or appliances by
1176the selling dealer at the premises of the purchaser or the
1177removal of similar items from the premises of the purchaser are
1178exempt. If any charges for delivery, inspection, placement, or
1179removal of furniture or appliances includes the modification,
1180assembly, or construction of such furniture or appliance, all
1181such charges are taxable.
1182     Section 22.  Paragraph (d) of subsection (2) of section
1183212.12, Florida Statutes, is amended to read:
1184     212.12  Dealer's credit for collecting tax; penalties for
1185noncompliance; powers of Department of Revenue in dealing with
1186delinquents; brackets applicable to taxable transactions;
1187records required.--
1188     (2)
1189     (d)  Any person who makes a false or fraudulent return with
1190a willful intent to evade payment of any tax or fee imposed
1191under this chapter; any person who, after the department's
1192delivery of a written notice to the person's last known address
1193specifically alerting the person of the requirement to register
1194the person's business as a dealer, intentionally fails to
1195register the business; and any person who, after the
1196department's delivery of a written notice to the person's last
1197known address specifically alerting the person of the
1198requirement to collect tax on specific transactions,
1199intentionally fails to collect such tax, shall, in addition to
1200the other penalties provided by law, be liable for a specific
1201penalty of 100 percent of any unreported or any uncollected the
1202tax bill or fee and, upon conviction, for fine and punishment as
1203provided in s. 775.082, s. 775.083, or s. 775.084. Delivery of
1204such written notice may be made by certified mail or by the use
1205of such other method documented as being necessary and
1206reasonable under the circumstances. The civil and criminal
1207penalties imposed under this paragraph for failure to comply
1208with a written notice alerting the person of the requirement to
1209register the person's business as a dealer or to collect tax on
1210specific transactions shall not apply if the person timely files
1211a written challenge to such notice in accordance with procedures
1212established by the department by rule or the notice fails to
1213clearly advise that failure to comply with or timely challenge
1214the notice will result in the imposition of the civil and
1215criminal penalties imposed under this paragraph.
1216     1.  If the total amount of unreported or uncollected taxes
1217or fees is less than $300, the first offense resulting in
1218conviction is a misdemeanor of the second degree, the second
1219offense resulting in conviction is a misdemeanor of the first
1220degree, and the third and all subsequent offenses resulting in
1221conviction is a misdemeanor of the first degree, and the third
1222and all subsequent offenses resulting in conviction are felonies
1223of the third degree.
1224     2.  If the total amount of unreported or uncollected taxes
1225or fees is $300 or more but less than $20,000, the offense is a
1226felony of the third degree.
1227     3.  If the total amount of unreported or uncollected taxes
1228or fees is $20,000 or more but less than $100,000, the offense
1229is a felony of the second degree.
1230     4.  If the total amount of unreported or uncollected taxes
1231or fees is $100,000 or more, the offense is a felony of the
1232first degree.
1233     Section 23.  Paragraph (d) of subsection (3) of section
1234213.21, 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
1238s. 215.34(2) may be settled or compromised if it is determined
1239that the dishonored check, draft, or order was returned due to
1240an unintentional error committed by the issuing financial
1241institution, the taxpayer, or the department and the
1242unintentional error is substantiated by the department. The
1243department shall maintain records of all compromises, and the
1244records shall state the basis for the compromise.
1245     Section 24.  Effective January 1, 2008, subsection (1) of
1246section 213.755, Florida Statutes, is amended to read:
1247     213.755  Filing of returns and payment of taxes by
1248electronic means.--
1249     (1)  The executive director of the Department of Revenue
1250may shall have authority to require a taxpayer to file returns
1251and remit payments by electronic means in circumstances in which
1252where the taxpayer is subject to tax and has paid that tax in
1253the prior state fiscal year in an amount of $30,000 or more;
1254effective January 1, 2009, $27,000 or more; or, effective
1255January 1, 2010, $24,000 or more. Any taxpayer who operates two
1256or more places of business for which returns are required to be
1257filed with the department shall combine the tax payments for all
1258such locations in order to determine whether they are obligated
1259under this section. This subsection does not override additional
1260requirements in any provision of a revenue law which the
1261department has the responsibility for regulating, controlling,
1262and administering.
1263     Section 25.  Subsection (2) of section 220.21, Florida
1264Statutes, is amended, and subsection (3) is added to that
1265section, to read:
1266     220.21  Returns and records; regulations.--
1267     (2)  A taxpayer who is required to file its federal income
1268tax return by electronic means on a separate or consolidated
1269basis shall file returns required by this chapter by electronic
1270means. For the reasons described in s. 213.755(9), the
1271department may waive the requirement to file a return by
1272electronic means for taxpayers that are unable to comply despite
1273good faith efforts or due to circumstances beyond the taxpayer's
1274reasonable control. The provisions of this subsection are in
1275addition to the requirements of s. 213.755 to electronically
1276file returns and remit payments required under this chapter. A
1277taxpayer may choose to file a return required by this code in a
1278form initiated through a telephonic or electronic data
1279interchange using an advanced encrypted transmission by means of
1280the Internet or other suitable transmission. The department may
1281shall prescribe by rule the format and instructions necessary
1282for electronic such filing to ensure a full collection of taxes
1283due. In addition to the authority granted under s. 213.755, the
1284acceptable method of transfer, the method, form, and content of
1285the electronic data interchange, and the means, if any, by which
1286the taxpayer will be provided with an acknowledgment may shall
1287be prescribed by the department. In the case of any failure to
1288comply with the electronic filing requirements of this
1289subsection, a penalty shall be added to the amount of tax due
1290with such return equal to 5 percent of such tax for the first 30
1291days the return is not filed electronically, with an additional
12925 percent of such tax for each additional month or fraction
1293thereof, not to exceed the greater of 10 percent of the amount
1294of such tax or $250. The department may settle or compromise the
1295penalty pursuant to s. 213.21. This penalty is in addition to
1296any other penalty that may be applicable and shall be assessed,
1297collected, and paid in the same manner as taxes.
1298     (3)  In addition to its authority under s. 213.755, the
1299department may adopt rules requiring or allowing taxpayers to
1300use an electronic filing system to file returns required by
1301subsection (2), including any electronic systems developed by
1302the Internal Revenue Service. Rulemaking authority requiring
1303electronic filing is limited to the federal corporate income tax
1304filing threshold for electronic filing as it exists on January
13051, 2007.
1306     Section 26.  The amendments made by this act to s.
1307220.21(2), Florida Statutes, apply to returns due on or after
1308January 1, 2008.
1309     Section 27.  Paragraph (d) of subsection (1) of section
1310443.1216, Florida Statutes, is amended to read:
1311     443.1216  Employment.--Employment, as defined in s.
1312443.036, is subject to this chapter under the following
1313conditions:
1314     (1)
1315     (d)  If two or more related corporations concurrently
1316employ the same individual and compensate the individual through
1317a common paymaster, each related corporation is considered to
1318have paid wages to the individual only in the amounts actually
1319disbursed by that corporation to the individual and is not
1320considered to have paid the wages actually disbursed to the
1321individual by another of the related corporations. The Agency
1322for Workforce Innovation and the tax collection service provider
1323may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
1324to administer this paragraph.
1325     1.  As used in this paragraph, the term "common paymaster"
1326means a member of a group of related corporations that disburses
1327wages to concurrent employees on behalf of the related
1328corporations and that is responsible for keeping payroll records
1329for those concurrent employees. A common paymaster is not
1330required to disburse wages to all the employees of the related
1331corporations; however, this subparagraph does not apply to wages
1332of concurrent employees which are not disbursed through a common
1333paymaster. A common paymaster must pay concurrently employed
1334individuals under this subparagraph by one combined paycheck.
1335     2.  As used in this paragraph, the term "concurrent
1336employment" means the existence of simultaneous employment
1337relationships between an individual and related corporations.
1338Those relationships require the performance of services by the
1339employee for the benefit of the related corporations, including
1340the common paymaster, in exchange for wages that, if deductible
1341for the purposes of federal income tax, are deductible by the
1342related corporations.
1343     3.  Corporations are considered related corporations for an
1344entire calendar quarter if they satisfy any one of the following
1345tests at any time during the calendar quarter:
1346     a.  The corporations are members of a "controlled group of
1347corporations" as defined in s. 1563 of the Internal Revenue Code
1348of 1986 or would be members if paragraph 1563(a)(4) and
1349subsection 1563(b) did not apply.
1350     b.  In the case of a corporation that does not issue stock,
1351at least 50 percent of the members of the board of directors or
1352other governing body of one corporation are members of the board
1353of directors or other governing body of the other corporation or
1354the holders of at least 50 percent of the voting power to select
1355those members are concurrently the holders of at least 50
1356percent of the voting power to select those members of the other
1357corporation.
1358     c.  At least 50 percent of the officers of one corporation
1359are concurrently officers of the other corporation.
1360     d.  At least 30 percent of the employees of one corporation
1361are concurrently employees of the other corporation.
1362     4.  The common paymaster must report to the tax collection
1363service provider, as part of the unemployment compensation
1364quarterly tax and wage report, the state unemployment
1365compensation account number and name of each related corporation
1366for which concurrent employees are being reported. Failure to
1367timely report this information shall result in the related
1368corporations being denied common paymaster status for that
1369calendar quarter.
1370     5.  The common paymaster also has the primary
1371responsibility for remitting contributions due under this
1372chapter for the wages it disburses as the common paymaster. The
1373common paymaster must compute these contributions as though it
1374were the sole employer of the concurrently employed individuals.
1375If a common paymaster fails to timely remit these contributions
1376or reports, in whole or in part, the common paymaster remains
1377liable for the full amount of the unpaid portion of these
1378contributions. In addition, each of the other related
1379corporations using the common paymaster is jointly and severally
1380liable for its appropriate share of these contributions. Each
1381related corporation's share equals the greater of:
1382     a.  The liability of the common paymaster under this
1383chapter, after taking into account any contributions made.
1384     b.  The liability under this chapter which, notwithstanding
1385this section, would have existed for the wages from the other
1386related corporations, reduced by an allocable portion of any
1387contributions previously paid by the common paymaster for those
1388wages.
1389     Section 28.  Subsection (2) of section 443.1316, Florida
1390Statutes, is amended to read:
1391     443.1316  Unemployment tax collection services; interagency
1392agreement.--
1393     (2)(a)  The Department of Revenue is considered to be
1394administering a revenue law of this state when the department
1395implements this chapter, or otherwise provides unemployment tax
1396collection services, under contract with the Agency for
1397Workforce 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,
1400213.06, 213.071, 213.10, 213.21(4), 213.2201, 213.23, 213.24,
1401213.25, 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,
1403and 213.757 apply to the collection of unemployment
1404contributions and reimbursements by the Department of Revenue
1405unless prohibited by federal law.
1406     (c)  The Department of Revenue may charge no more than 10
1407percent of the total cost of the interagency agreement for the
1408overhead or indirect costs, or for any other costs not required
1409for the payment of the direct costs, of providing unemployment
1410tax collection services.
1411     Section 29.  Subsection (3) is added to section 624.511,
1412Florida Statutes, to read:
1413     624.511  Tax statement; overpayments.--
1414     (3)(a)  If, upon examination of an insurance premium tax
1415return made under this chapter, it appears that an amount of
1416insurance premium tax has been paid in excess of the amount due,
1417the Department of Revenue may refund the amount of the
1418overpayment to the taxpayer by a warrant of the Chief Financial
1419Officer. The department may refund the overpayment without
1420regard to whether the taxpayer has filed a written claim for a
1421refund; however, the department may request that the taxpayer
1422file a statement affirming that the taxpayer made the
1423overpayment.
1424     (b)  Notwithstanding paragraph (a), a refund of the
1425insurance premium tax may not be made, and a taxpayer is not
1426entitled to bring an action for a refund of the insurance
1427premium tax, after the period specified in s. 215.26(2) has
1428elapsed.
1429     (c)  If a refund issued by the department under this
1430subsection is found to exceed the amount of refund legally due
1431to the taxpayer, the provisions of s. 624.5092 concerning
1432penalties and interest shall not apply if the taxpayer
1433reimburses the department for any overpayment within 60 days
1434after the taxpayer is notified that the overpayment was made.
1435     Section 30.  Reimbursement of ad valorem taxes levied on
1436residential property rendered uninhabitable due to tornadoes.--
1437     (1)  If a house or other residential building or structure
1438that has been granted the homestead exemption under s. 196.031,
1439Florida Statutes, is damaged so that it is rendered
1440uninhabitable due to a tornado on December 25, 2006, or February
14412, 2007, the ad valorem taxes levied for that house or other
1442residential building for the 2006 or 2007 tax year,
1443respectively, shall be partially reimbursed in the following
1444manner:
1445     (a)  An application must be filed by the owner, on or
1446before October 1 of the year following the year in which the
1447tornado occurred, with the property appraiser in the county
1448where the property is located. Failure to file such application
1449on or before the applicable deadline constitutes a waiver of any
1450claim for partial reimbursement under this section. The
1451application must be filed in the manner and form prescribed by
1452the property appraiser.
1453     (b)  The application, attested to under oath, must identify
1454the property rendered uninhabitable by a tornado, the date the
1455damage occurred, and the number of days the property was
1456uninhabitable after the damage occurred. Documentation
1457supporting the claim that the property was uninhabitable must
1458accompany the application. Such documentation may include, but
1459is not limited to, utility bills, insurance information,
1460contractors' statements, building permit applications, or
1461building inspection certificates of occupancy.
1462     (c)  Upon receipt of the application, the property
1463appraiser shall investigate the statements contained in the
1464application to determine whether the applicant is entitled to a
1465partial reimbursement under this section. If the property
1466appraiser determines that the applicant is entitled to such
1467reimbursement, the property appraiser shall calculate the
1468reimbursement amount. The reimbursement shall be an amount equal
1469to the total ad valorem taxes levied on the homestead property
1470for the applicable tax year, multiplied by a ratio equal to the
1471number of days the property was uninhabitable after the damage
1472occurred in the applicable year divided by 366. However, the
1473amount of reimbursement may not exceed $1,500.
1474     (d)  The property appraiser shall compile a list of
1475property owners entitled to a partial reimbursement. The list
1476shall be submitted to the Department of Revenue no later than
1477November 1 of the year following the year in which the tornado
1478occurred through an electronic, web-based application provided
1479by the department.
1480     (e)  Upon receipt of the reimbursement lists from the
1481property appraisers, the department shall disburse reimbursement
1482checks from its Administrative Trust Fund in the amounts and to
1483the persons indicated in the reimbursement lists received from
1484the property appraisers. Before disbursing any reimbursement
1485checks, the department shall determine the total amount of all
1486reimbursement requests submitted by the property appraisers. If
1487the total amount of reimbursements requested exceeds the amount
1488available for that purpose, the department shall reduce all
1489reimbursement checks by a percentage sufficient to reduce total
1490reimbursement payments to an amount equal to the appropriation,
1491less any amount retained pursuant to paragraph (2)(c).
1492     (f)  As used in this section, the term "uninhabitable"
1493means a building or structure cannot be used during a period of
149460 days or more for the purpose for which it was constructed.
1495However, if a property owner is living in an uninhabitable
1496structure because alternative living quarters are unavailable,
1497the owner is eligible for reimbursement as provided in this
1498section.
1499     (2)(a)  The property appraiser shall notify the applicant
1500by mail if the property appraiser determines that the applicant
1501is not entitled to receive the reimbursement that he or she
1502applied for under this section. Such notification shall be made
1503on or before November 1 of the year following the year in which
1504the tornado occurred. If an applicant's application for
1505reimbursement is not fully granted, the applicant may file a
1506petition with the value adjustment board for review of that
1507decision. The petition must be filed with the value adjustment
1508board on or before the 30th day after the mailing of the notice
1509by the property appraiser.
1510     (b)  The value adjustment board shall consider these
1511petitions as expeditiously as possible at the same time the
1512board considers denials of homestead exemptions pursuant to ss.
1513194.032 and 196.151, Florida Statutes.
1514     (c)  By December 1 of the year following the year in which
1515the tornado occurred, the property appraiser shall notify the
1516department of the total amount of reimbursements denied for
1517which a petition with the value adjustment board has been filed.
1518The department shall retain an amount equal to the total amount
1519of claims for which petitions had been filed with the value
1520adjustment board or $1 million, whichever is less. The retained
1521amount shall be used for the purpose of paying those claims that
1522were denied by the property appraiser but granted by a value
1523adjustment board. The department shall distribute the remaining
1524funds in accordance with the provisions of paragraph (1)(e) to
1525those property owners whose applications for reimbursement were
1526granted by the property appraiser.
1527     (d)  The department may not pay claims for reimbursement
1528from the retained funds until all appeals to the value
1529adjustment board have become final. If reimbursements made under
1530paragraph (1)(e) were reduced by the department, reimbursements
1531granted by value adjustment boards shall be reduced by the same
1532percentage. If the total adjusted reimbursements approved by
1533value adjustment boards exceeds the amount retained by the
1534department for paying these reimbursements, the department shall
1535further reduce all reimbursement checks by a percentage
1536sufficient to reduce total reimbursement payments to an amount
1537equal to the amount retained.
1538     (3)  Any person who knowingly and willfully gives false
1539information for the purpose of claiming reimbursement under this
1540section commits a misdemeanor of the first degree, punishable as
1541provided in s. 775.082, Florida Statutes, or by a fine not
1542exceeding $5,000, or both.
1543     Section 31.  Reimbursement for sales taxes paid on mobile
1544homes purchased to replace mobile homes damaged by a tornado.--
1545     (1)  If a mobile home is purchased to replace a mobile home
1546that experienced major damage from a tornado that occurred on
1547December 25, 2006, or February 2, 2007, and if the damaged
1548mobile home was the permanent residence of a permanent resident
1549of this state, the state sales tax paid on the purchase of the
1550replacement mobile home shall be reimbursed in the following
1551manner:
1552     (a)  An application must be filed on or before October 1,
15532007, by the owner with the property appraiser in the county
1554where the damaged mobile home was located. Failure to file such
1555application on or before October 1, 2007, constitutes a waiver
1556of any claim for reimbursement under this section. The
1557application must be filed in the manner and form prescribed by
1558the property appraiser.
1559     (b)  The application, attested to under oath, must identify
1560the mobile home that experienced major damage from a tornado
1561that occurred on December 25, 2006, or February 2, 2007, and the
1562date the damage occurred. Documentation of major damage and a
1563copy of the invoice for the replacement mobile home must
1564accompany the application. Such documentation may include, but
1565is not limited to, insurance information or information from the
1566Federal Emergency Management Agency or the American Red Cross
1567attesting to the major damage of the mobile home.
1568     (c)  Upon receipt of the application, the property
1569appraiser shall investigate the statements contained in the
1570application to determine whether the applicant is entitled to
1571reimbursement under this section. If the property appraiser
1572determines that the applicant is entitled to reimbursement, the
1573property appraiser shall calculate the reimbursement amount. The
1574reimbursement shall be an amount equal to the state sales tax
1575paid on the purchase price of the replacement mobile home, as
1576determined by the tax tables of the Department of Revenue, which
1577amount may not exceed $1,500.
1578     (d)  The property appraiser shall compile a list of mobile
1579home owners entitled to reimbursement under this section. The
1580list shall be submitted to the Department of Revenue by November
15811, 2007, through an electronic, web-based application provided
1582by the department.
1583     (e)  Upon receipt of the reimbursement lists from the
1584property appraisers, the department shall disburse reimbursement
1585checks from its Administrative Trust Fund in the amounts and to
1586the persons indicated in the reimbursement lists received from
1587the property appraisers. Before disbursing any reimbursement
1588checks, the department shall determine the total amount of all
1589reimbursement requests submitted by the property appraisers. If
1590the total amount of reimbursements requested exceeds the amount
1591available for that purpose, the department shall reduce all
1592reimbursement checks by a percentage sufficient to reduce total
1593reimbursement payments to an amount equal to the appropriation,
1594less 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
159750-percent destroyed or that a mobile home cannot be inhabited
1598and cannot be repaired for less than the amount of its value
1599before the December 25, 2006, or February 2, 2007, tornado.
1600     2.  "Mobile home" means a mobile home as defined in s.
1601320.01(2)(a), Florida Statutes, a manufactured home as defined
1602in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
1603s. 320.08(10), Florida Statutes.
1604     3.  "Permanent residence" and "permanent resident" have the
1605same meanings as provided in s. 196.012, Florida Statutes.
1606     (2)(a)  The property appraiser shall notify the applicant
1607by mail if the property appraiser determines that the applicant
1608is not entitled to receive the reimbursement that he or she
1609applied for under this section. Such notification shall be made
1610on or before November 1, 2007. If an applicant's application for
1611reimbursement is not fully granted, the applicant may file a
1612petition with the value adjustment board for review of that
1613decision. The petition must be filed with the value adjustment
1614board on or before the 30th day after the mailing of the notice
1615by the property appraiser.
1616     (b)  The value adjustment board shall consider these
1617petitions as expeditiously as possible at the same time the
1618board considers denials of homestead exemptions pursuant to ss.
1619194.032 and 196.151, Florida Statutes.
1620     (c)  By December 1, 2007, the property appraiser shall
1621notify the department of the total amount of reimbursements
1622denied for which a petition with the value adjustment board has
1623been filed. The department shall retain an amount equal to the
1624total amount of claims for which petitions had been filed with
1625the value adjustment board, or $665,000, whichever is less. The
1626retained amount shall be used for the purpose of paying claims
1627that were denied by the property appraiser but granted by a
1628value adjustment board. The department shall distribute the
1629remaining funds in accordance with the provisions of paragraph
1630(1)(e) to mobile home owners whose applications for
1631reimbursement were granted by the property appraiser.
1632     (d)  The department may not pay claims for reimbursement
1633from the retained funds until all appeals to the value
1634adjustment board have become final. If reimbursements made under
1635paragraph (1)(e) were reduced by the department, reimbursements
1636granted by value adjustment boards shall be reduced by the same
1637percentage. If the total adjusted reimbursements approved by
1638value adjustment boards exceed the amount retained by the
1639department for paying such reimbursements, the department shall
1640further reduce all reimbursement checks by a percentage
1641sufficient to reduce total reimbursement payments to an amount
1642equal to the amount retained.
1643     (3)  Any person who claims reimbursement under section 30
1644of this act is not eligible for the reimbursement provided by
1645this section.
1646     (4)  Any person who knowingly and willfully gives false
1647information for the purpose of claiming a reimbursement under
1648this section commits a misdemeanor of the first degree,
1649punishable as provided in s. 775.082, Florida Statutes, or by a
1650fine not exceeding $5,000, or both.
1651     Section 32.  The Department of Revenue shall forward all
1652undeliverable reimbursement checks issued pursuant to sections
165330 and 31 of this act to the certifying property appraiser for
1654subsequent delivery attempts.
1655     Section 33.  Notwithstanding the provisions of s. 216.301,
1656Florida Statutes, and in accordance with s. 216.351, Florida
1657Statutes, the Executive Office of the Governor shall, on July 1,
16582007, certify forward all unexpended funds appropriated pursuant
1659to this act.
1660     Section 34.  It is the intent of the Legislature that
1661payments made to residents under sections 30 and 31 of this act
1662shall be considered disaster-relief assistance within the
1663meaning of s. 139 of the Internal Revenue Code.
1664     Section 35.  Section 212.095, Florida Statutes, is
1665repealed.
1666     Section 36.  The sum of $70,000 is appropriated from the
1667General Revenue Fund to the Administrative Trust Fund of the
1668Department of Revenue for the purpose of administering this act.
1669     Section 37.  (1)  The sum of $922,500 is appropriated from
1670the General Revenue Fund to the Administrative Trust Fund of the
1671Department of Revenue for purposes of paying a partial
1672reimbursement of property taxes as provided in section 30 of
1673this act.
1674     (2)  The sum of $309,000 is appropriated from the General
1675Revenue Fund to the Administrative Trust Fund of the Department
1676of Revenue for the purposes of paying sales tax reimbursements
1677as provided in section 31 of this act.
1678     Section 38.  Except as otherwise expressly provided in this
1679act, this act shall take effect July 1, 2007.


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