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A bill to be entitled

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An act relating to late-night business security; providing

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a short title; creating s. 812.177, F.S.; providing

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legislative intent; providing definitions; providing

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incentives for specified late-night businesses to have

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digital video security camera systems; providing

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requirements for such systems; requiring any rate filing

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for liability insurance for properties or businesses

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subject to these requirements to include certain

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discounts, credits, or other rate differentials; requiring

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maintenance of specified records; providing that records

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are not admissible in specified court proceedings;

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providing exceptions; providing for rulemaking; creating

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s. 812.1775, F.S.; requiring an Internet-accessible

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information database to assist businesses needing to

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purchase specified compliance equipment; authorizing

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programs to assist businesses in purchasing compliance

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equipment; creating s. 205.1955, F.S.; providing for a tax

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credit against local occupational license taxes for costs

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of digital video security camera system compliance;

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providing for limits on credit; creating s. 220.194, F.S.;

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providing for a corporate income tax credit for certain

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costs of digital video security camera system compliance;

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providing for carryover of unused credit; providing for

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transfer of unused credits in certain circumstances;

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providing for recovery of deficiencies following audit;

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providing for net income effect of claimed credits;

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providing for rulemaking; amending s. 220.02, F.S.;

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conforming a provision to provide for carryover of unused

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credits; providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1. This act may be cited as the "Sergeant Chris

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Reyka Memorial Crime Prevention Act."

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     Section 2.  Section 812.177, Florida Statutes, is created to

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read:

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     812.177 Late-night businesses; surveillance cameras.--

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     (1) PURPOSE.--The purpose of this section is to provide

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incentives for businesses regularly remaining open from 11 p.m.

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to 5 a.m. at which a felony has occurred to install surveillance

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camera systems in their parking lots. The presence of these

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surveillance camera systems may serve to prevent crime and assist

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law enforcement agencies in the event that crimes occur.

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     (2) DEFINITIONS.--For purposes of this section and s.

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812.1775, the term:

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     (a) "Department" means the Department of Business and

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Professional Regulation.

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     (b) "Late-night business" means a retail or other business

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that is open to the general public between the hours of 11 p.m.

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and 5 a.m. on a regular basis.

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     (c) "Regular basis" means a minimum of 200 days per year.

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     (3) DIGITAL VIDEO SECURITY CAMERA SYSTEM INCENTIVES;

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SPECIFICATIONS.--

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     (a) If a felony as defined by Florida Statutes occurs or

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has occurred at a late-night business since January 1, 2008, that

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late-night business may install a digital video security camera

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system to record activity at the premises of that late-night

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business. The digital video security camera system for a free-

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standing business may include a minimum of four cameras and, for

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a business that is not free-standing, the system may have cameras

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covering as many of the surveillance areas listed below as

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feasible. The digital video security camera system may include

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recording equipment. All cameras and equipment shall meet the

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minimum performance standards in this subsection. The department

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may adopt rules setting forth technical specifications for

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equipment necessary to comply with the performance standards of

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this subsection. Three camera surveillance areas may be located

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outside the business and one inside. Additional cameras may be

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required, as needed, to provide the coverage as described in this

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paragraph. The surveillance areas and types of cameras may be as

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follows:

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     1. Surveillance area one may be outside the business entry

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and provide a broad view of the entry of the late-night business

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with a clear view of who is entering and leaving the late-night

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business. This area shall be covered by a high resolution

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day/night camera.

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     2. Surveillance area two may be inside the business to view

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patrons entering the late-night business through the entry door

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with a view of the front cash register and sales transaction

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area, if possible, and shall be covered by a camera with wide

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dynamic range, backlight compensation, and image correction. If

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only one camera is used and a view of the entry door and the

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front cash register and sales transaction area is not possible,

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then the camera covering surveillance area two may be positioned

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to show the front cash register and sales transaction area.

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     3. Surveillance area three may be outside the building with

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the camera positioned to give the best possible coverage for

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incidents that may occur and may be covered by an infrared

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illuminated day/night camera with a 3.3 to 12 mm varifocal auto

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iris lens.

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     4. Surveillance area four may be outside the building with

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the camera positioned to give the best possible coverage for

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incidents that occur on the opposite side of the building from

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surveillance area three. This area may be covered by a camera

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meeting the same requirements as the camera used for surveillance

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area three.

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     (b) Each camera shall have a clear view of at least 50 feet

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for identification purposes. The cameras shall record to a

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digital recorder with a minimum resolution of 640 x 480 pixels.

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     (c) The digital recorder shall be capable of recording at

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60 frames per second with MPEG-1 compression. The recorder must

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be housed in a clean, locked room with adequate ventilation and

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accessible to only managers of the late-night business. The

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digital recorder shall be capable of retrieving a still image or

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archived video on CD or DVD formats to assist in offender

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identification and apprehension. The digital video security

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camera system must be capable of storing a minimum of 72 hours of

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activity from all cameras used at the business.

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     (4) INCENTIVES.--A late-night business may receive the

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following incentives for the installation and maintenance of a

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digital video security camera system as required in subsection

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(3):

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     (a) Any rate filing for liability insurance for commercial

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properties or businesses covered by this section must include

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actuarially reasonable discounts, credits, or other rate

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differentials, or appropriate reductions in deductibles, for

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properties or businesses that are in compliance with this

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section.

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     (b) A reduction in occupational license taxes as provided

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in s. 205.1955.

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     (c) A corporation tax credit as provided in s. 220.194.

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     (5) RECORDKEEPING.--

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     (a)1. As required by the department, a late-night business

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shall maintain records of the cost of installation of the digital

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video security camera system and records indicating that all

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necessary maintenance of the system has been performed to keep

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the system in working order.

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     2. A late-night business may also maintain any additional

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records necessary for any incentive claimed under subsection (4).

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Such records shall be maintained for the time period required for

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income tax records provided under s. 213.35 and shall be provided

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to the relevant taxing agency or insurer on request.

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     (b) Records maintained under paragraph (a) are not

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admissible in an action founded in tort against the property

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owner or late-night business to prove negligence or other

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culpable conduct in connection with an event. This paragraph does

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not require the exclusion of evidence when offered for another

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purpose, such as proving ownership or control or impeachment.

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     (6) Rulemaking.--The department may adopt rules pursuant to

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ss. 120.536(1) and 120.54 as necessary to implement the

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provisions of this section.

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     Section 3.  Section 812.1775, Florida Statutes, is created

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to read:

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     812.1775 Equipment purchase assistance.--

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     (1) The department shall maintain an Internet-accessible

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database of equipment that may be used to comply with the

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requirements of s. 812.177, including vendor contact information

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and, where available, pricing information.

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     (2) The department may, in conjunction with any other state

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agency, develop a program combining private orders for equipment

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that may be used to comply with the requirements of s. 812.177

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and, when feasible, state orders for similar equipment to obtain

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a lower price for equipment than available for purchase by

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individual late-night businesses.

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     (3) The department may also develop any other program that

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may lower purchase prices for such equipment to late-night

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businesses as long as the program does not directly use state

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funds to subsidize the purchase of such equipment.

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     Section 4.  Section 205.1955, Florida Statutes, is created

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to read:

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     205.1955 Tax credit for late-night business digital video

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security camera systems.--An annual credit against the tax

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imposed by a county or municipality under this chapter, up to the

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amount of tax assessed by the county or municipality, shall be

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allowed to a taxpayer based on the taxpayer's expenditures to

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comply with the installation and maintenance of a digital video

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security camera system required under s. 812.177 for a late-night

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business. The tax credit shall first be applied to any municipal

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tax due, if any. The remaining available tax credit, if any,

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shall then be applied to the county tax due, if any. The total

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tax credit available to be applied to county and municipal taxes

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due from a taxpayer in any one year shall not exceed the total

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amount spent by the taxpayer during that year to comply with s.

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812.177. This section does not relieve a business from an

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obligation to obtain a receipt otherwise required by this

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chapter. Tax credit unused in one year shall not be carried

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forward to a future year.

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     Section 5.  Section 220.194, Florida Statutes, is created to

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read:

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     220.194 Tax credit for late-night business digital video

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security camera systems.--

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     (1) As used in this section, the term:

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     (a) "Late-night business" has the same meaning as provided

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in s. 812.177.

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     (b) "Digital video security camera system" means a system

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in compliance with s. 812.177.

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     (2) An annual credit against the tax imposed by this

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chapter shall be allowed to a taxpayer, based on the taxpayer's

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expenditures to comply with the installation and maintenance of a

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digital video security camera system required under s. 812.177

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for a late-night business, less the amount of any tax credit

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claimed by the taxpayer under s. 205.1955 for any tax due under

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chapter 205 during that year.

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     (3) If the tax credit granted pursuant to this section is

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not fully used in one year because of insufficient tax liability

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on the part of the taxpayer, the unused amount may be carried

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forward for a period not to exceed 5 years. The carryover credit

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may be used in a subsequent year when the tax imposed by this

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chapter for such year exceeds the credit for such year, after

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applying the other credits and unused credit carryovers in the

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order provided in s. 220.02(8).

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     (4) A taxpayer that files a consolidated return in this

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state as a member of an affiliated group under s. 220.131(1) may

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be allowed the credit on a consolidated return basis up to the

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amount of tax imposed upon the consolidated group.

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     (5)(a) Tax credits that may be available under this section

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to an entity eligible under this section may be transferred after

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a merger or acquisition to the surviving or acquiring entity and

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used in the same manner with the same limitations.

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     (b) The entity or its surviving or acquiring entity as

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described in paragraph (a) may transfer any unused credit in

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whole or in units of no less than 25 percent of the remaining

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credit. The entity acquiring such credit may use it in the same

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manner and with the same limitations under this section. Such

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transferred credits may not be transferred again although they

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may succeed to a surviving or acquiring entity subject to the

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same conditions and limitations as described in this section.

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     (c) In the event the credit provided for under this section

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is reduced as a result of an examination or audit by the

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department, such tax deficiency shall be recovered from the first

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entity or the surviving or acquiring entity to have claimed such

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credit up to the amount of credit taken. Any subsequent

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deficiencies shall be assessed against any entity acquiring and

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claiming such credit or, in the case of multiple succeeding

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entities, in the order of credit succession.

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     (6) A taxpayer claiming a credit under this section shall

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be required to add back to net income that portion of its

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business deductions claimed on its federal return paid or

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incurred for the taxable year which is equal to the amount of the

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credit allowable for the taxable year under this section.

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     (7) The department may adopt rules pursuant to ss.

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120.536(1) and 120.54 to implement and administer this section,

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including rules prescribing forms, the documentation needed to

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substantiate a claim for the tax credit, and the specific

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procedures and guidelines for claiming the credit.

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     Section 6.  Subsection (8) of section 220.02, Florida

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Statutes, is amended to read:

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     220.02  Legislative intent.--

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     (8)  It is the intent of the Legislature that credits

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against either the corporate income tax or the franchise tax be

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applied in the following order: those enumerated in s. 631.828,

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those enumerated in s. 220.191, those enumerated in s. 220.181,

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those enumerated in s. 220.183, those enumerated in s. 220.182,

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those enumerated in s. 220.1895, those enumerated in s. 221.02,

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those enumerated in s. 220.184, those enumerated in s. 220.186,

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those enumerated in s. 220.1845, those enumerated in s. 220.19,

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those enumerated in s. 220.185, those enumerated in s. 220.187,

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those enumerated in s. 220.192, and those enumerated in s.

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220.193, and those enumerated in s. 220.194.

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     Section 7.  This act shall take effect January 1, 2009.