HB 325

1
A bill to be entitled
2An act relating to late-night business security;
3providing a short title; creating s. 812.177, F.S.;
4providing legislative intent; providing definitions;
5requiring specified late-night businesses to have
6digital video security camera systems; providing
7requirements for such systems; requiring any rate filing
8for liability insurance for properties or businesses
9subjects to these requirements to include certain
10discounts, credits, or other rate differentials;
11requiring maintenance of specified records; providing
12that records are not admissible in specified court
13proceedings; providing exceptions; providing for
14enforcement of requirements; providing for civil fines;
15providing for disposition of fine proceeds; providing
16for injunctions in certain circumstances; providing for
17agreements between the Department of Business and
18Professional Regulation and local governments for
19enforcement assistance; providing for rulemaking;
20creating s. 812.1775, F.S.; requiring an Internet-
21accessible information database to assist businesses
22needing to purchase specified compliance equipment;
23authorizing programs to assist businesses in purchasing
24compliance equipment; creating s. 205.1955, F.S.;
25providing for a tax credit against local occupational
26license taxes for costs of digital video security camera
27system compliance; providing for limits on credit;
28creating s. 220.194, F.S.; providing for a corporate
29income tax credit for certain costs of digital video
30security camera system compliance; providing for
31carryover of unused credit; providing for transfer of
32unused credits in certain circumstances; providing for
33recovery of deficiencies following audit; providing for
34net income effect of claimed credits; providing for
35rulemaking; amending s. 220.02, F.S.; conforming a
36provision to provide for carryover of unused credits;
37providing an effective date.
38
39Be It Enacted by the Legislature of the State of Florida:
40
41     Section 1.  This act may be cited as the "Sergeant Chris
42Reyka Memorial Crime Prevention Act."
43     Section 2.  Section 812.177, Florida Statutes, is created
44to read:
45     812.177  Late-night businesses; surveillance cameras.--
46     (1)  PURPOSE.--The purpose of this section is to require
47businesses regularly remaining open from 11 p.m. to 5 a.m. at
48which a felony has occurred to install surveillance camera
49systems in their parking lots. The presence of these
50surveillance camera systems may serve to prevent crime and
51assist law enforcement agencies in the event that crimes
52occur. The Legislature also recognizes that it is proper to
53provide incentives to those who bear the expense of installing
54and maintaining such surveillance cameras to reduce the cost
55of compliance with this section.
56     (2)  DEFINITIONS.--For purposes of this section and s.
57812.1775, the term
58     (a)  "Department" means the Department of Business and
59Professional Regulation.
60     (b)  "Late-night business" means a retail or other
61business that is open to the general public between the hours
62of 11 p.m. and 5 a.m. on a regular basis.
63     (c)  "Regular basis" means a minimum of 200 days per
64year.
65     (3)  DIGITAL VIDEO SECURITY CAMERA SYSTEM REQUIRED;
66SPECIFICATIONS.--
67     (a)  If a felony as defined by Florida Statutes occurs or
68has occurred at a late-night business since January 1, 2008,
69that late-night business shall install a digital video
70security camera system to record activity at the premises of
71that late-night business. The digital video security camera
72system for a free-standing business shall include a minimum of
73four cameras and, for a business that is not free-standing,
74the system shall have cameras covering as many of the
75surveillance areas listed below as feasible. The digital video
76security camera system shall include recording equipment. All
77cameras and equipment shall meet the minimum performance
78standards in this subsection. The department may adopt rules
79setting forth technical specifications for equipment necessary
80to comply with the performance standards of this subsection.
81Three camera surveillance areas shall be located outside the
82business and one inside. Additional cameras may be required,
83as needed, to provide the coverage as described in this
84paragraph. The surveillance areas and types of cameras shall
85be as follows:
86     1.  Surveillance area one shall be outside the business
87entry and provide a broad view of the entry of the late-night
88business with a clear view of who is entering and leaving the
89late-night business. This area shall be covered by a high
90resolution day/night camera.
91     2.  Surveillance area two shall be inside the business to
92view patrons entering the late-night business through the
93entry door with a view of the front cash register and sales
94transaction area, if possible, and shall be covered by a
95camera with wide dynamic range, backlight compensation, and
96image correction. If only one camera is used and a view of the
97entry door and the front cash register and sales transaction
98area is not possible, then the camera covering surveillance
99area two shall be positioned to show the front cash register
100and sales transaction area.
101     3.  Surveillance area three shall be outside the building
102with the camera positioned to give the best possible coverage
103for incidents that may occur and shall be covered by an
104infrared illuminated day/night camera with a 3.3 to 12 mm
105varifocal auto iris lens.
106     4.  Surveillance area four shall be outside the building
107with the camera positioned to give the best possible coverage
108for incidents that may occur on the opposite side of the
109building from surveillance area three. This area shall be
110covered by a camera meeting the same requirements as the
111camera used for surveillance area three.
112     (b)  Each camera shall have a clear view of at least 50
113feet for identification purposes. The cameras shall record to
114a digital recorder with a minimum resolution of 640 x 480
115pixels.
116     (c)  The digital recorder shall be capable of recording
117at 60 frames per second with MPEG-1 compression. The recorder
118must be housed in a clean, locked room with adequate
119ventilation and accessible to only managers of the late-night
120business. The digital recorder shall be capable of retrieving
121a still image or archived video on CD or DVD formats to assist
122in offender identification and apprehension. The digital video
123security camera system must be capable of storing a minimum of
12472 hours of activity from all cameras used at the business.
125     (4)  INCENTIVES.--A late-night business may receive the
126following incentives for the installation and maintenance of a
127digital video security camera system as required in subsection
128(3):
129     (a)  Any rate filing for liability insurance for
130commercial properties or businesses covered by this section
131must include actuarially reasonable discounts, credits, or
132other rate differentials, or appropriate reductions in
133deductibles, for properties or businesses that are in
134compliance with this section.
135     (b)  A reduction in occupational license taxes as
136provided in s. 205.1955.
137     (c)  A corporation tax credit as provided in s. 220.194.
138     (5)  RECORDKEEPING.--
139     (a)1.  As required by the department, a late-night
140business shall maintain records of the cost of installation of
141the digital video security camera system and records
142indicating that all necessary maintenance of the system has
143been performed to keep the system in working order.
144     2.  A late-night business may also maintain any
145additional records necessary for any incentive claimed under
146subsection (4). Such records shall be maintained for the time
147period required for income tax records provided under s.
148213.35 and shall be provided to the relevant taxing agency or
149insurer on request.
150     (b)  Records maintained under paragraph (a) are not
151admissible in an action founded in tort against the property
152owner or late-night business to prove negligence or other
153culpable conduct in connection with an event. This paragraph
154does not require the exclusion of evidence when offered for
155another purpose, such as proving ownership or control or
156impeachment.
157     (6)  ENFORCEMENT.--
158     (a)  A statement verifying the existence and operation of
159a digital video security camera system required by this
160section and performance of necessary maintenance must be filed
161at least annually with the department as prescribed by rule.
162The violation of any provision of this section by any late-
163night business shall result in a notice of violation from the
164department. Violators shall have 30 days after receipt of the
165notice to provide proof of compliance to the department. If
166the violation continues after the 30-day period, the
167department may impose a civil fine not to exceed $10,000. The
168department may make inspections of recording systems for the
169purpose of determining that the provisions of this section are
170being met and may investigate any alleged violation. The
171department may compromise any alleged violation by accepting
172from the owner or principal operator an amount not to exceed
173$10,000. The department may suspend the imposition of any fine
174conditioned upon terms the department in its discretion deems
175appropriate. Notices of violation and civil fines shall be
176subject to the provisions of chapter 120.
177     (b)  Moneys received by the department pursuant to this
178section shall be deposited in the General Revenue Fund.
179     (c)  The department may petition for an injunction when
180it is determined that the health, safety, and public welfare
181is threatened by continued operation of a late-night business
182in violation of this section. In any action for injunction,
183the department may seek a civil penalty not to exceed $10,000
184per violation, plus attorney's fees and costs.
185     (d)  The department may enter into agreements with local
186governments to assist in the enforcement of this section. Such
187agreements may include the provisions for reimbursement of
188investigative and enforcement costs incurred by such local
189governments.
190     (6)  RULEMAKING.--The department may adopt rules pursuant
191to ss. 120.536(1) and 120.54 as necessary to implement the
192provisions of this section.
193     Section 3.  Section 812.1775, Florida Statutes, is
194created to read:
195     812.1775  Equipment purchase assistance.--
196     (1)  The department shall maintain an Internet-accessible
197database of equipment that may be used to comply with the
198requirements of s. 812.177, including vendor contact
199information and, where available, pricing information.
200     (2)  The department may, in conjunction with any other
201state agency, develop a program combining private orders for
202equipment that may be used to comply with the requirements of
203s. 812.177 and, when feasible, state orders for similar
204equipment to obtain a lower price for equipment than available
205for purchase by individual late-night businesses.
206     (3)  The department may also develop any other program
207that may lower purchase prices for such equipment to late-
208night businesses as long as the program does not directly use
209state funds to subsidize the purchase of such equipment.
210     Section 4.  Section 205.1955, Florida Statutes, is
211created to read:
212     205.1955  Tax credit for late-night business digital
213video security camera systems.--An annual credit against the
214tax imposed by a county or municipality under this chapter, up
215to the amount of tax assessed by the county or municipality,
216shall be allowed to a taxpayer based on the taxpayer's
217expenditures to comply with the installation and maintenance
218of a digital video security camera system required under s.
219812.177 for a late-night business. The tax credit shall first
220be applied to any municipal tax due, if any. The remaining
221available tax credit, if any, shall then be applied to the
222county tax due, if any. The total tax credit available to be
223applied to county and municipal taxes due from a taxpayer in
224any one year shall not exceed the total amount spent by the
225taxpayer during that year to comply with s. 812.177. This
226section does not relieve a business from an obligation to
227obtain a receipt otherwise required by this chapter. Tax
228credit unused in one year shall not be carried forward to a
229future year.
230     Section 5.  Section 220.194, Florida Statutes, is created
231to read:
232     220.194  Tax credit for late-night business digital video
233security camera systems.--
234     (1)  As used in this section, the term:
235     (a)  "Late-night business" has the same meaning as
236provided in s. 812.177.
237     (b)  "Digital video security camera system" means a
238system in compliance with s. 812.177.
239     (2)  An annual credit against the tax imposed by this
240chapter shall be allowed to a taxpayer, based on the
241taxpayer's expenditures to comply with the installation and
242maintenance of a digital video security camera system required
243under s. 812.177 for a late-night business, less the amount of
244any tax credit claimed by the taxpayer under s. 205.1955 for
245any tax due under chapter 205 during that year.
246     (3)  If the tax credit granted pursuant to this section
247is not fully used in one year because of insufficient tax
248liability on the part of the taxpayer, the unused amount may
249be carried forward for a period not to exceed 5 years. The
250carryover credit may be used in a subsequent year when the tax
251imposed by this chapter for such year exceeds the credit for
252such year, after applying the other credits and unused credit
253carryovers in the order provided in s. 220.02(8).
254     (4)  A taxpayer that files a consolidated return in this
255state as a member of an affiliated group under s. 220.131(1)
256may be allowed the credit on a consolidated return basis up to
257the amount of tax imposed upon the consolidated group.
258     (5)(a)  Tax credits that may be available under this
259section to an entity eligible under this section may be
260transferred after a merger or acquisition to the surviving or
261acquiring entity and used in the same manner with the same
262limitations.
263     (b)  The entity or its surviving or acquiring entity as
264described in paragraph (a) may transfer any unused credit in
265whole or in units of no less than 25 percent of the remaining
266credit. The entity acquiring such credit may use it in the
267same manner and with the same limitations under this section.
268Such transferred credits may not be transferred again although
269they may succeed to a surviving or acquiring entity subject to
270the same conditions and limitations as described in this
271section.
272     (c)  In the event the credit provided for under this
273section is reduced as a result of an examination or audit by
274the department, such tax deficiency shall be recovered from
275the first entity or the surviving or acquiring entity to have
276claimed such credit up to the amount of credit taken. Any
277subsequent deficiencies shall be assessed against any entity
278acquiring and claiming such credit or, in the case of multiple
279succeeding entities, in the order of credit succession.
280     (6)  A taxpayer claiming a credit under this section
281shall be required to add back to net income that portion of
282its business deductions claimed on its federal return paid or
283incurred for the taxable year which is equal to the amount of
284the credit allowable for the taxable year under this section.
285     (7)  The department may adopt rules pursuant to ss.
286120.536(1) and 120.54 to implement and administer this
287section, including rules prescribing forms, the documentation
288needed to substantiate a claim for the tax credit, and the
289specific procedures and guidelines for claiming the credit.
290     Section 6.  Subsection (8) of section 220.02, Florida
291Statutes, is amended to read:
292     220.02  Legislative intent.--
293     (8)  It is the intent of the Legislature that credits
294against either the corporate income tax or the franchise tax
295be applied in the following order: those enumerated in s.
296631.828, those enumerated in s. 220.191, those enumerated in
297s. 220.181, those enumerated in s. 220.183, those enumerated
298in s. 220.182, those enumerated in s. 220.1895, those
299enumerated in s. 221.02, those enumerated in s. 220.184, those
300enumerated in s. 220.186, those enumerated in s. 220.1845,
301those enumerated in s. 220.19, those enumerated in s. 220.185,
302those enumerated in s. 220.187, those enumerated in s.
303220.192, and those enumerated in s. 220.193, and those
304enumerated in s. 220.194.
305     Section 7.  This act shall take effect January 1, 2009.


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