Amendment
Bill No. HB 7147

Amendment No. 360253

CHAMBER ACTION
Senate		House
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1	Representative Attkisson offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5
6	Section 1.  Paragraph (a) of subsection (2) of section
7	72.011, Florida Statutes, is amended to read:
8	72.011  Jurisdiction of circuit courts in specific tax
9	matters; administrative hearings and appeals; time for
10	commencing action; parties; deposits.--
11	(2)(a)  An action may not be brought to contest an
12	assessment of any tax, interest, or penalty assessed under a
13	section or chapter specified in subsection (1) if the petition
14	is postmarked or delivered to a third-party commercial carrier
15	for delivery or the action is filed more than 60 days after the
16	date the assessment becomes final. An action may not be brought
17	to contest a denial of refund of any tax, interest, or penalty
18	paid under a section or chapter specified in subsection (1) if
19	the petition is postmarked or delivered to a third-party
20	commercial carrier for delivery or the action is filed more than
21	60 days after the date the denial becomes final.
22	Section 2.  Subsection (3), paragraph (d) of subsection
23	(5), paragraphs (a) and (d) of subsection (6), and paragraph (c)
24	of subsection (10) of section 125.0104, Florida Statutes, are
25	amended to read:
26	125.0104  Tourist development tax; procedure for levying;
27	authorized uses; referendum; enforcement.--
28	(3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
29	(a)  It is declared to be the intent of the Legislature
30	that every person who rents, leases, or lets for consideration
31	any living quarters or accommodations in any hotel, apartment
32	hotel, motel, resort motel, apartment, apartment motel,
33	roominghouse, mobile home park, recreational vehicle park, or
34	condominium, or timeshare resort for a term of 6 months or less
35	is exercising a privilege which is subject to taxation under
36	this section, unless such person rents, leases, or lets for
37	consideration any living quarters or accommodations which are
38	exempt according to the provisions of chapter 212.
39	(b)  As used in this section, the terms "consideration,"
40	"rental," and "rent" mean the amount received by a person
41	operating transient accommodations for the use or securing the
42	use of any living quarters or sleeping or housekeeping
43	accommodations that are part of, in, from, or in connection with
44	any hotel, apartment house, roominghouse, timeshare resort,
45	tourist or trailer camp, mobile home park, recreational vehicle
46	park, or condominium. The term "person operating transient
47	accommodations" means the person conducting the daily affairs of
48	the physical facilities furnishing transient accommodations who
49	is responsible for providing the services commonly associated
50	with operating the facilities furnishing transient
51	accommodations regardless of whether such commonly associated
52	services are provided by third parties. The terms
53	"consideration," "rental," and "rent" do not include payments
54	received by an unrelated person for facilitating the booking of
55	reservations for or on behalf of a lessee or licensee at a
56	hotel, apartment house, roominghouse, timeshare resort, tourist
57	or trailer camp, mobile home park, recreational vehicle park, or
58	condominium in this state. The term "unrelated person" means a
59	person who is not in the same affiliated group of corporations
60	pursuant to s. 1504 of the Internal Revenue Code of 1986, as
61	amended.
62	(c)  Tax shall be due on the consideration paid for
63	occupancy in the county pursuant to a regulated short-term
64	product as defined in s. 721.05 or occupancy in the county
65	pursuant to a product that would be deemed a regulated short-
66	term product if the agreement to purchase the short-term product
67	were executed in this state. Such tax shall be collected on the
68	last day of occupancy within the county unless the consideration
69	is applied to the purchase of a timeshare estate.
70	Notwithstanding paragraphs (a) and (b), the occupancy of an
71	accommodation of a timeshare resort pursuant to a timeshare
72	plan, a multisite timeshare plan, or an exchange transaction in
73	an exchange program as defined in s. 721.05 by the owner of a
74	timeshare interest or such owner's guest, which guest is not
75	paying monetary consideration to the owner or to a third party
76	for the benefit of the owner, is not a privilege subject to
77	taxation under this section. A membership or transaction fee
78	paid by a timeshare owner that does not provide the timeshare
79	owner with a right to occupy any specific timeshare unit but
80	merely provides the timeshare owner with an opportunity to
81	exchange a timeshare interest through an exchange program is a
82	service charge and is not subject to taxation.
83	(d)  Consideration paid for the purchase of a timeshare
84	license in a timeshare plan as defined in s. 721.05 is rent
85	subject to taxation under this section.
86	(e)(b)  Subject to the provisions of this section, any
87	county in this state may levy and impose a tourist development
88	tax on the exercise within its boundaries of the taxable
89	privilege described in paragraph (a), except that there shall be
90	no additional levy under this section in any cities or towns
91	presently imposing a municipal resort tax as authorized under
92	chapter 67-930, Laws of Florida, and this section shall not in
93	any way affect the powers and existence of any tourist
94	development authority created pursuant to chapter 67-930, Laws
95	of Florida. No county authorized to levy a convention
96	development tax pursuant to s. 212.0305, or to s. 8 of chapter
97	84-324, Laws of Florida, shall be allowed to levy more than the
98	2-percent tax authorized by this section. A county may elect to
99	levy and impose the tourist development tax in a subcounty
100	special district of the county. However, if a county so elects
101	to levy and impose the tax on a subcounty special district
102	basis, the district shall embrace all or a significant
103	contiguous portion of the county, and the county shall assist
104	the Department of Revenue in identifying the rental units
105	subject to tax in the district.
106	(f)(c)  The tourist development tax shall be levied,
107	imposed, and set by the governing board of the county at a rate
108	of 1 percent or 2 percent of each dollar and major fraction of
109	each dollar of the total consideration charged for such lease or
110	rental. When receipt of consideration is by way of property
111	other than money, the tax shall be levied and imposed on the
112	fair market value of such nonmonetary consideration.
113	(g)(d)  In addition to any 1-percent or 2-percent tax
114	imposed under paragraph (f) (c), the governing board of the
115	county may levy, impose, and set an additional 1 percent of each
116	dollar above the tax rate set under paragraph (f) (c) by the
117	extraordinary vote of the governing board for the purposes set
118	forth in subsection (5) or by referendum approval by the
119	registered electors within the county or subcounty special
120	district. No county shall levy, impose, and set the tax
121	authorized under this paragraph unless the county has imposed
122	the 1-percent or 2-percent tax authorized under paragraph (f)
123	(c) for a minimum of 3 years prior to the effective date of the
124	levy and imposition of the tax authorized by this paragraph.
125	Revenues raised by the additional tax authorized under this
126	paragraph shall not be used for debt service on or refinancing
127	of existing facilities as specified in subparagraph (5)(a)1.
128	unless approved by a resolution adopted by an extraordinary
129	majority of the total membership of the governing board of the
130	county. If the 1-percent or 2-percent tax authorized in
131	paragraph (f) (c) is levied within a subcounty special taxing
132	district, the additional tax authorized in this paragraph shall
133	only be levied therein. The provisions of paragraphs (4)(a)-(d)
134	shall not apply to the adoption of the additional tax authorized
135	in this paragraph. The effective date of the levy and imposition
136	of the tax authorized under this paragraph shall be the first
137	day of the second month following approval of the ordinance by
138	the governing board or the first day of any subsequent month as
139	may be specified in the ordinance. A certified copy of such
140	ordinance shall be furnished by the county to the Department of
141	Revenue within 10 days after approval of such ordinance.
142	(h)(e)  The tourist development tax shall be in addition to
143	any other tax imposed pursuant to chapter 212 and in addition to
144	all other taxes and fees and the consideration for the rental or
145	lease.
146	(i)(f)  The tourist development tax shall be charged by the
147	person receiving the consideration for the lease or rental, and
148	it shall be collected from the lessee, tenant, or customer at
149	the time of payment of the consideration for such lease or
150	rental.
151	(j)(g)  The person receiving the consideration for such
152	rental or lease shall receive, account for, and remit the tax to
153	the Department of Revenue at the time and in the manner provided
154	for persons who collect and remit taxes under s. 212.03. The
155	same duties and privileges imposed by chapter 212 upon dealers
156	in tangible property, respecting the collection and remission of
157	tax; the making of returns; the keeping of books, records, and
158	accounts; and compliance with the rules of the Department of
159	Revenue in the administration of that chapter shall apply to and
160	be binding upon all persons who are subject to the provisions of
161	this section. However, the Department of Revenue may authorize a
162	quarterly return and payment when the tax remitted by the dealer
163	for the preceding quarter did not exceed $25.
164	(k)(h)  The Department of Revenue shall keep records
165	showing the amount of taxes collected, which records shall also
166	include records disclosing the amount of taxes collected for and
167	from each county in which the tax authorized by this section is
168	applicable. These records shall be open for inspection during
169	the regular office hours of the Department of Revenue, subject
170	to the provisions of s. 213.053.
171	(l)(i)  Collections received by the Department of Revenue
172	from the tax, less costs of administration of this section,
173	shall be paid and returned monthly to the county which imposed
174	the tax, for use by the county in accordance with the provisions
175	of this section. They shall be placed in the county tourist
176	development trust fund of the respective county, which shall be
177	established by each county as a condition precedent to receipt
178	of such funds.
179	(m)(j)  The Department of Revenue may is authorized to
180	employ persons and incur other expenses for which funds are
181	appropriated by the Legislature.
182	(n)(k)  The Department of Revenue shall adopt promulgate
183	such rules and shall prescribe and publish such forms as may be
184	necessary to effectuate the purposes of this section. The
185	department may establish audit procedures and assess for
186	delinquent taxes. A person operating transient accommodations
187	shall state the tax separately from the rental charged on the
188	receipt, invoice, or other documentation issued with respect to
189	charges for transient accommodations. A person facilitating the
190	booking of reservations who is unrelated to the person operating
191	the transient accommodations in which the reservation is booked
192	is not required to separately state amounts charged on the
193	receipt, invoice, or other documentation issued by the person
194	facilitating the booking of the reservation. Any amounts
195	specifically collected as a tax are county funds and shall be
196	remitted as tax.
197	(o)(l)  In addition to any other tax which is imposed
198	pursuant to this section, a county may impose up to an
199	additional 1-percent tax on the exercise of the privilege
200	described in paragraph (a) by majority vote of the governing
201	board of the county in order to:
202	1.  Pay the debt service on bonds issued to finance the
203	construction, reconstruction, or renovation of a professional
204	sports franchise facility, or the acquisition, construction,
205	reconstruction, or renovation of a retained spring training
206	franchise facility, either publicly owned and operated, or
207	publicly owned and operated by the owner of a professional
208	sports franchise or other lessee with sufficient expertise or
209	financial capability to operate such facility, and to pay the
210	planning and design costs incurred prior to the issuance of such
211	bonds.
212	2.  Pay the debt service on bonds issued to finance the
213	construction, reconstruction, or renovation of a convention
214	center, and to pay the planning and design costs incurred prior
215	to the issuance of such bonds.
216	3.a.  Pay the operation and maintenance costs of a
217	convention center for a period of up to 10 years. Only counties
218	that have elected to levy the tax for the purposes authorized in
219	subparagraph 2. may use the tax for the purposes enumerated in
220	this subparagraph. Any county that elects to levy the tax for
221	the purposes authorized in subparagraph 2. after July 1, 2000,
222	may use the proceeds of the tax to pay the operation and
223	maintenance costs of a convention center for the life of the
224	bonds.
225	b.  For counties designated as high tourism impact counties
226	pursuant to subparagraph (p)2., pay the acquisition,
227	construction, extension, enlargement, remodeling, repair,
228	improvement, maintenance, operation, or promotion costs of one
229	or more publicly owned and operated sports stadiums, arenas, or
230	other sports venues within the boundaries of the county.
231	4.  Promote and advertise tourism in the State of Florida
232	and nationally and internationally; however, if tax revenues are
233	expended for an activity, service, venue, or event, the
234	activity, service, venue, or event shall have as one of its main
235	purposes the attraction of tourists as evidenced by the
236	promotion of the activity, service, venue, or event to tourists.
237
238	The provision of paragraph (e) (b) which prohibits any county
239	authorized to levy a convention development tax pursuant to s.
240	212.0305 from levying more than the 2-percent tax authorized by
241	this section, and the provisions of paragraphs (4)(a)-(d), shall
242	not apply to the additional tax authorized in this paragraph.
243	The effective date of the levy and imposition of the tax
244	authorized under this paragraph shall be the first day of the
245	second month following approval of the ordinance by the
246	governing board or the first day of any subsequent month as may
247	be specified in the ordinance. A certified copy of such
248	ordinance shall be furnished by the county to the Department of
249	Revenue within 10 days after approval of such ordinance.
250	(p)(m)1.  In addition to any other tax which is imposed
251	pursuant to this section, a high tourism impact county may
252	impose an additional 1-percent tax on the exercise of the
253	privilege described in paragraph (a) by extraordinary vote of
254	the governing board of the county. The tax revenues received
255	pursuant to this paragraph shall be used for one or more of the
256	authorized uses pursuant to subsection (5).
257	2.  A county is considered to be a high tourism impact
258	county after the Department of Revenue has certified to such
259	county that the sales subject to the tax levied pursuant to this
260	section exceeded $600 million during the previous calendar year,
261	or were at least 18 percent of the county's total taxable sales
262	under chapter 212 where the sales subject to the tax levied
263	pursuant to this section were a minimum of $200 million, except
264	that no county authorized to levy a convention development tax
265	pursuant to s. 212.0305 shall be considered a high tourism
266	impact county. Once a county qualifies as a high tourism impact
267	county, it shall retain this designation for the period the tax
268	is levied pursuant to this paragraph.
269	3.  The provisions of paragraphs (4)(a)-(d) shall not apply
270	to the adoption of the additional tax authorized in this
271	paragraph. The effective date of the levy and imposition of the
272	tax authorized under this paragraph shall be the first day of
273	the second month following approval of the ordinance by the
274	governing board or the first day of any subsequent month as may
275	be specified in the ordinance. A certified copy of such
276	ordinance shall be furnished by the county to the Department of
277	Revenue within 10 days after approval of such ordinance.
278	(q)(n)  In addition to any other tax that is imposed under
279	this section, a county that has imposed the tax under paragraph
280	(o) (l) may impose an additional tax that is no greater than 1
281	percent on the exercise of the privilege described in paragraph
282	(a) by a majority plus one vote of the membership of the board
283	of county commissioners in order to:
284	1.  Pay the debt service on bonds issued to finance:
285	a.  The construction, reconstruction, or renovation of a
286	facility either publicly owned and operated, or publicly owned
287	and operated by the owner of a professional sports franchise or
288	other lessee with sufficient expertise or financial capability
289	to operate such facility, and to pay the planning and design
290	costs incurred prior to the issuance of such bonds for a new
291	professional sports franchise as defined in s. 288.1162.
292	b.  The acquisition, construction, reconstruction, or
293	renovation of a facility either publicly owned and operated, or
294	publicly owned and operated by the owner of a professional
295	sports franchise or other lessee with sufficient expertise or
296	financial capability to operate such facility, and to pay the
297	planning and design costs incurred prior to the issuance of such
298	bonds for a retained spring training franchise.
299	2.  Promote and advertise tourism in the State of Florida
300	and nationally and internationally; however, if tax revenues are
301	expended for an activity, service, venue, or event, the
302	activity, service, venue, or event shall have as one of its main
303	purposes the attraction of tourists as evidenced by the
304	promotion of the activity, service, venue, or event to tourists.
305
306	A county that imposes the tax authorized in this paragraph may
307	not expend any ad valorem tax revenues for the acquisition,
308	construction, reconstruction, or renovation of a facility for
309	which tax revenues are used pursuant to subparagraph 1. The
310	provision of paragraph (e) (b) which prohibits any county
311	authorized to levy a convention development tax pursuant to s.
312	212.0305 from levying more than the 2-percent tax authorized by
313	this section shall not apply to the additional tax authorized by
314	this paragraph in counties which levy convention development
315	taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not
316	apply to the adoption of the additional tax authorized in this
317	paragraph. The effective date of the levy and imposition of the
318	tax authorized under this paragraph is the first day of the
319	second month following approval of the ordinance by the board of
320	county commissioners or the first day of any subsequent month
321	specified in the ordinance. A certified copy of such ordinance
322	shall be furnished by the county to the Department of Revenue
323	within 10 days after approval of the ordinance.
324	(5)  AUTHORIZED USES OF REVENUE.--
325	(d)  Any use of the local option tourist development tax
326	revenues collected pursuant to this section for a purpose not
327	expressly authorized by paragraph (3)(o)(l) or paragraph
328	(3)(q)(n) or paragraph (a), paragraph (b), or paragraph (c) of
329	this subsection is expressly prohibited.
330	(6)  REFERENDUM.--
331	(a)  No ordinance enacted by any county levying the tax
332	authorized by paragraphs (3)(e)(b) and (f) (c) shall take effect
333	until the ordinance levying and imposing the tax has been
334	approved in a referendum election by a majority of the electors
335	voting in such election in the county or by a majority of the
336	electors voting in the subcounty special tax district affected
337	by the tax.
338	(d)  In any case where a referendum levying and imposing
339	the tax has been approved pursuant to this section and 15
340	percent of the electors in the county or 15 percent of the
341	electors in the subcounty special district in which the tax is
342	levied file a petition with the board of county commissioners
343	for a referendum to repeal the tax, the board of county
344	commissioners shall cause an election to be held for the repeal
345	of the tax which election shall be subject only to the
346	outstanding bonds for which the tax has been pledged. However,
347	the repeal of the tax shall not be effective with respect to any
348	portion of taxes initially levied in November 1989, which has
349	been pledged or is being used to support bonds under paragraph
350	(3)(g)(d) or paragraph (3)(o)(l) until the retirement of those
351	bonds.
352	(10)  LOCAL ADMINISTRATION OF TAX.--
353	(c)  A county adopting an ordinance providing for the
354	collection and administration of the tax on a local basis shall
355	also adopt an ordinance electing either to assume all
356	responsibility for auditing the records and accounts of dealers,
357	and assessing, collecting, and enforcing payments of delinquent
358	taxes, or to delegate such authority to the Department of
359	Revenue. If the county elects to assume such responsibility, it
360	shall be bound by all rules promulgated by the Department of
361	Revenue pursuant to paragraph (3)(n)(k), as well as those rules
362	pertaining to the sales and use tax on transient rentals imposed
363	by s. 212.03. The county may use any power granted in this
364	section to the department to determine the amount of tax,
365	penalties, and interest to be paid by each dealer and to enforce
366	payment of such tax, penalties, and interest. The county may use
367	a certified public accountant licensed in this state in the
368	administration of its statutory duties and responsibilities.
369	Such certified public accountants are bound by the same
370	confidentiality requirements and subject to the same penalties
371	as the county under s. 213.053. If the county delegates such
372	authority to the department, the department shall distribute any
373	collections so received, less costs of administration, to the
374	county. The amount deducted for costs of administration by the
375	department shall be used only for those costs which are solely
376	and directly attributable to auditing, assessing, collecting,
377	processing, and enforcing payments of delinquent taxes
378	authorized in this section. If a county elects to delegate such
379	authority to the department, the department shall audit only
380	those businesses in the county that it audits pursuant to
381	chapter 212.
382	Section 3.  The amendments made by this act to section
383	125.0104, Florida Statutes, are intended to be clarifying and
384	remedial in nature and are not a basis for assessments of tax
385	for periods before July 1, 2008, or for refunds of tax for
386	periods before July 1, 2008.
387	Section 4.  Paragraph (b) of subsection (1) and paragraph
388	(e) of subsection (2) of section 125.0108, Florida Statutes, are
389	amended to read:
390	125.0108  Areas of critical state concern; tourist impact
391	tax.--
392	(1)
393	(b)1.  It is declared to be the intent of the Legislature
394	that every person who rents, leases, or lets for consideration
395	any living quarters or accommodations in any hotel, apartment
396	hotel, motel, resort motel, apartment, apartment motel,
397	roominghouse, mobile home park, recreational vehicle park, or
398	condominium, or timeshare resort for a term of 6 months or less,
399	unless such establishment is exempt from the tax imposed by s.
400	212.03, is exercising a taxable privilege on the proceeds
401	therefrom under this section.
402	2.  As used in this section, the terms "consideration,"
403	"rental," and "rent" mean the amount received by a person
404	operating transient accommodations for the use or securing the
405	use of any living quarters or sleeping or housekeeping
406	accommodations that are part of, in, from, or in connection with
407	any hotel, apartment house, roominghouse, timeshare resort,
408	tourist or trailer camp, mobile home park, recreational vehicle
409	park, or condominium. The term "person operating transient
410	accommodations" means the person conducting the daily affairs of
411	the physical facilities furnishing transient accommodations who
412	is responsible for providing the services commonly associated
413	with operating the facilities furnishing transient
414	accommodations regardless of whether such commonly associated
415	services are provided by third parties. The terms
416	"consideration," "rental" and "rent" do not include payments
417	received by an unrelated person for facilitating the booking of
418	reservations for or on behalf of a lessee or licensee at a
419	hotel, apartment house, rooming house, timeshare resort, tourist
420	or trailer camp, mobile home park, recreational vehicle park, or
421	condominium in this state. The term "unrelated person" means a
422	person who is not in the same affiliated group of corporations
423	pursuant to s. 1504 of the Internal Revenue Code of 1986, as
424	amended.
425	3.  Tax shall be due on the consideration paid for
426	occupancy in the county pursuant to a regulated short-term
427	product as defined in s. 721.05 or occupancy in the county
428	pursuant to a product that would be deemed a regulated short-
429	term product if the agreement to purchase the short-term product
430	were executed in this state. Such tax shall be collected on the
431	last day of occupancy within the county unless the consideration
432	is applied to the purchase of a timeshare estate.
433	Notwithstanding subparagraphs 1. and 2., the occupancy of an
434	accommodation of a timeshare resort pursuant to a timeshare
435	plan, a multisite timeshare plan, or an exchange transaction in
436	an exchange program as defined in s. 721.05 by the owner of a
437	timeshare interest or such owner's guest, which guest is not
438	paying monetary consideration to the owner or to a third party
439	for the benefit of the owner, is not a privilege subject to
440	taxation under this section. A membership or transaction fee
441	paid by a timeshare owner that does not provide the timeshare
442	owner with a right to occupy any specific timeshare unit but
443	merely provides the timeshare owner with an opportunity to
444	exchange a timeshare interest through an exchange program is a
445	service charge and is not subject to taxation.
446	4.  Consideration paid for the purchase of a timeshare
447	license in a timeshare plan as defined in s. 721.05 is rent
448	subject to taxation under this section.
449	(2)
450	(e)  The Department of Revenue shall adopt is empowered to
451	promulgate such rules and prescribe and publish such forms as
452	may be necessary to effectuate the purposes of this section. The
453	department may is authorized to establish audit procedures and
454	to assess for delinquent taxes. A person operating transient
455	accommodations shall state the tax separately from the rental
456	charged on the receipt, invoice, or other documentation issued
457	with respect to charges for transient accommodations. A person
458	facilitating the booking of reservations who is unrelated to the
459	person operating the transient accommodations in which the
460	reservation is booked is not required to separately state
461	amounts charged on the receipt, invoice, or other documentation
462	issued by the person facilitating the booking of the
463	reservation. Any amounts specifically collected as a tax are
464	county funds and shall be remitted as tax.
465	Section 5.  The amendments made by this act to section
466	125.0108, Florida Statutes, are intended to be clarifying and
467	remedial in nature and are not a basis for assessments of tax
468	for periods before July 1, 2008, or for refunds of tax for
469	periods before July 1, 2008.
470	Section 6.  Section 196.192, Florida Statutes, is amended
471	to read:
472	196.192  Exemptions from ad valorem taxation.--Subject to
473	the provisions of this chapter:
474	(1)  All property, including an educational institution,
475	owned by an exempt entity and used exclusively for exempt
476	purposes shall be totally exempt from ad valorem taxation.
477	(2)  All property, including an educational institution,
478	owned by an exempt entity and used predominantly for exempt
479	purposes shall be exempted from ad valorem taxation to the
480	extent of the ratio that such predominant use bears to the
481	nonexempt use.
482	(3)  All tangible personal property loaned or leased by a
483	natural person, by a trust holding property for a natural
484	person, or by an exempt entity to an exempt entity for public
485	display or exhibition on a recurrent schedule is exempt from ad
486	valorem taxation if the property is loaned or leased for no
487	consideration or for nominal consideration.
488
489	For purposes of this section, each use to which the property is
490	being put must be considered in granting an exemption from ad
491	valorem taxation, including any economic use in addition to any
492	physical use. For purposes of this section, property owned by a
493	limited liability company, the sole member of which is an exempt
494	entity, shall be treated as if the property were owned directly
495	by the exempt entity. This section does not apply in determining
496	the exemption for property owned by governmental units pursuant
497	to s. 196.199.
498	Section 7.  Effective January 1, 2009, subsection (6) of
499	section 201.02, Florida Statutes, is amended to read:
500	201.02  Tax on deeds and other instruments relating to real
501	property or interests in real property.--
502	(6)  Taxes imposed by this section shall not apply to any
503	assignment, transfer, or other disposition, or any document,
504	which arises out of a transfer of real property from a nonprofit
505	organization to the Board of Trustees of the Internal
506	Improvement Trust Fund, to any state agency, to any water
507	management district, or to any local government. For purposes of
508	this subsection, "nonprofit organization" means an organization
509	whose purpose is the preservation of natural resources and which
510	is exempt from federal income tax under s. 501(c)(3) of the
511	Internal Revenue Code. The following notation must be placed on
512	the document assigning, transferring, or otherwise disposing of
513	the property, adjacent to the official record stamp of the
514	county, at the time of the document's recording in the public
515	records: "This document is exempt from documentary stamp tax
516	pursuant to s. 201.02(6), F.S." The Department of Revenue shall
517	provide a form, or a place on an existing form, for the
518	nonprofit organization to indicate its exempt status.
519	Section 8.  Subsections (4) and (5) are added to section
520	202.29, Florida Statutes, to read:
521	202.29  Bad debts.--
522	(4)  A taxpayer may report the credit for bad debt allowed
523	under this section by applying such credit against the tax due
524	to the state pursuant to s. 202.12 or to a local jurisdiction
525	pursuant to s. 202.19, but such application shall not reduce to
526	below zero the amount due to the state or to any local
527	jurisdiction.
528	(5)  For purposes of determining the amount of bad debt
529	attributable to the state or to a local jurisdiction, a taxpayer
530	may employ a proportionate allocation method based on current
531	gross taxes due or another reasonable allocation method approved
532	by the department.
533	Section 9.  Section 212.03, Florida Statutes, is amended to
534	read:
535	212.03  Transient rentals tax; rate, procedure,
536	enforcement, exemptions.--
537	(1)  It is hereby declared to be the legislative intent
538	that every person is exercising a taxable privilege who engages
539	in the business of renting, leasing, letting, or granting a
540	license to use any living quarters or sleeping or housekeeping
541	accommodations that are part of, in, from, or a part of, or in
542	connection with any hotel, apartment house, roominghouse, or
543	tourist or trailer camp, mobile home park, recreational vehicle
544	park, condominium, or timeshare resort. However, any person who
545	rents, leases, lets, or grants a license to others to use,
546	occupy, or enter upon any living quarters or sleeping or
547	housekeeping accommodations in apartment houses, roominghouses,
548	tourist camps, or trailer camps, mobile home parks, recreational
549	vehicle parks, condominiums, or timeshare resorts, and who
550	exclusively enters into a bona fide written agreement for
551	continuous residence for longer than 6 months in duration at
552	such property is not exercising a taxable privilege. For the
553	exercise of such taxable privilege, a tax is hereby levied in an
554	amount equal to 6 percent of and on the total rental charged for
555	such living quarters or sleeping or housekeeping accommodations
556	by the person charging or collecting the rental. Such tax shall
557	apply to hotels, apartment houses, roominghouses, or tourist or
558	trailer camps, mobile home parks, recreational vehicle parks,
559	condominiums, or timeshare resorts whether or not these
560	facilities have there is in connection with any of the same any
561	dining rooms, cafes, or other places where meals or lunches are
562	sold or served to guests.
563	(2)  As used in this section, the terms "rent," "rental,"
564	and "rental payment" mean the amount received by a person
565	operating transient accommodations for the use or securing of
566	any living quarters or sleeping or housekeeping accommodations
567	that are part of, in, from, or in connection with any hotel,
568	apartment house, roominghouse, mobile home park, recreational
569	vehicle park, condominium, timeshare resort, or tourist or
570	trailer camp. The term "person operating transient
571	accommodations" means the person conducting the daily affairs of
572	the physical facilities furnishing transient accommodations who
573	is responsible for providing the services commonly associated
574	with operating the facilities furnishing transient
575	accommodations regardless of whether such commonly associated
576	services are provided by third parties. The terms
577	"consideration," "rental," and "rent" do not include payments
578	received by an unrelated person for facilitating the booking of
579	reservations for or on behalf of a lessee or licensee at a
580	hotel, apartment house, roominghouse, mobile home park,
581	recreational vehicle park, condominium, timeshare resort, or
582	tourist or trailer camp in this state. The term "unrelated
583	person" means a person who is not in the same affiliated group
584	of corporations pursuant to s. 1504 of the Internal Revenue Code
585	of 1986, as amended.
586	(3)  Tax shall be due on the consideration paid for
587	occupancy in this state pursuant to a regulated short-term
588	product as defined in s. 721.05 or occupancy in this state
589	pursuant to a product that would be deemed a regulated short-
590	term product if the agreement to purchase the short-term product
591	were executed in this state. Such tax shall be collected on the
592	last day of occupancy within the state unless the consideration
593	is applied to the purchase of a timeshare estate.
594	Notwithstanding subsections (1) and (2), the occupancy of an
595	accommodation of a timeshare resort pursuant to a timeshare
596	plan, a multisite timeshare plan, or an exchange transaction in
597	an exchange program as defined in s. 721.05 by the owner of a
598	timeshare interest or such owner's guest, which guest is not
599	paying monetary consideration to the owner or to a third party
600	for the benefit of the owner, is not a privilege subject to
601	taxation under this section. A membership or transaction fee
602	paid by a timeshare owner that does not provide the timeshare
603	owner with a right to occupy any specific timeshare unit but
604	merely provides the timeshare owner with an opportunity to
605	exchange a timeshare interest through an exchange program is a
606	service charge and is not subject to taxation.
607	(4)  Consideration paid for the purchase of a timeshare
608	license in a timeshare plan as defined in s. 721.05 is rent
609	subject to taxation under this section.
610	(5)(2)  The tax provided for herein shall be in addition to
611	the total amount of the rental, shall be charged by the lessor
612	or person operating transient accommodations subject to the tax
613	under this chapter receiving the rent in and by said rental
614	arrangement to the lessee or person paying the rental, and shall
615	be due and payable at the time of the receipt of such rental
616	payment by the lessor or person operating transient
617	accommodations, as defined in this chapter, who receives said
618	rental or payment. The owner, lessor, or person operating
619	transient accommodations receiving the rent shall remit the tax
620	to the department on the amount of rent received at the times
621	and in the manner hereinafter provided for dealers to remit
622	taxes under this chapter. The same duties imposed by this
623	chapter upon dealers in tangible personal property respecting
624	the collection and remission of the tax; the making of returns;
625	the keeping of books, records, and accounts; and the compliance
626	with the rules and regulations of the department in the
627	administration of this chapter shall apply to and be binding
628	upon all persons who manage or operate hotels, apartment houses,
629	roominghouses, tourist and trailer camps, and the rental of
630	condominium units, and to all persons who collect or receive
631	such rents on behalf of such owner or lessor taxable under this
632	chapter. The person operating transient accommodations shall
633	state the tax separately from the rental charged on the receipt,
634	invoice, or other documentation issued with respect to charges
635	for transient accommodations. A person facilitating the booking
636	of reservations who is unrelated to the person operating the
637	transient accommodations in which the reservation is booked is
638	not required to separately state amounts charged on the receipt,
639	invoice, or other documentation issued by the person
640	facilitating the booking of the reservation. Any amounts
641	specifically collected as a tax are state funds and must be
642	remitted as tax.
643	(6)(3)  When rentals are received by way of property,
644	goods, wares, merchandise, services, or other things of value,
645	the tax shall be at the rate of 6 percent of the value of the
646	property, goods, wares, merchandise, services, or other things
647	of value.
648	(7)(4)  The tax levied by this section shall not apply to,
649	be imposed upon, or collected from any person who shall have
650	entered into a bona fide written lease for longer than 6 months
651	in duration for continuous residence at any one hotel, apartment
652	house, roominghouse, tourist or trailer camp, or condominium, or
653	to any person who shall reside continuously longer than 6 months
654	at any one hotel, apartment house, roominghouse, tourist or
655	trailer camp, or condominium and shall have paid the tax levied
656	by this section for 6 months of residence in any one hotel,
657	roominghouse, apartment house, tourist or trailer camp, or
658	condominium. Notwithstanding other provisions of this chapter,
659	no tax shall be imposed upon rooms provided guests when there is
660	no consideration involved between the guest and the public
661	lodging establishment. Further, any person who, on the effective
662	date of this act, has resided continuously for 6 months at any
663	one hotel, apartment house, roominghouse, tourist or trailer
664	camp, or condominium, or, if less than 6 months, has paid the
665	tax imposed herein until he or she shall have resided
666	continuously for 6 months, shall thereafter be exempt, so long
667	as such person shall continuously reside at such location. The
668	Department of Revenue shall have the power to reform the rental
669	contract for the purposes of this chapter if the rental payments
670	are collected in other than equal daily, weekly, or monthly
671	amounts so as to reflect the actual consideration to be paid in
672	the future for the right of occupancy during the first 6 months.
673	(8)(5)  The tax imposed by this section shall constitute a
674	lien on the property of the lessee or rentee of any sleeping
675	accommodations in the same manner as and shall be collectible as
676	are liens authorized and imposed by ss. 713.68 and 713.69.
677	(9)(6)  It is the legislative intent that every person is
678	engaging in a taxable privilege who leases or rents parking or
679	storage spaces for motor vehicles in parking lots or garages,
680	who leases or rents docking or storage spaces for boats in boat
681	docks or marinas, or who leases or rents tie-down or storage
682	space for aircraft at airports. For the exercise of this
683	privilege, a tax is hereby levied at the rate of 6 percent on
684	the total rental charged.
685	(10)(7)(a)  Full-time students enrolled in an institution
686	offering postsecondary education and military personnel
687	currently on active duty who reside in the facilities described
688	in subsection (1) shall be exempt from the tax imposed by this
689	section. The department shall be empowered to determine what
690	shall be deemed acceptable proof of full-time enrollment. The
691	exemption contained in this subsection shall apply irrespective
692	of any other provisions of this section. The tax levied by this
693	section shall not apply to or be imposed upon or collected on
694	the basis of rentals to any person who resides in any building
695	or group of buildings intended primarily for lease or rent to
696	persons as their permanent or principal place of residence.
697	(b)  It is the intent of the Legislature that this
698	subsection provide tax relief for persons who rent living
699	accommodations rather than own their homes, while still
700	providing a tax on the rental of lodging facilities that
701	primarily serve transient guests.
702	(c)  The rental of facilities, as defined in s.
703	212.02(10)(f), which are intended primarily for rental as a
704	principal or permanent place of residence is exempt from the tax
705	imposed by this chapter. The rental of such facilities that
706	primarily serve transient guests is not exempt by this
707	subsection. In the application of this law, or in making any
708	determination against the exemption, the department shall
709	consider the facility as primarily serving transient guests
710	unless the facility owner makes a verified declaration on a form
711	prescribed by the department that more than half of the total
712	rental units available are occupied by tenants who have a
713	continuous residence in excess of 3 months. The owner of a
714	facility declared to be exempt by this paragraph must make a
715	determination of the taxable status of the facility at the end
716	of the owner's accounting year using any consecutive 3-month
717	period at least one month of which is in the accounting year.
718	The owner must use a selected consecutive 3-month period during
719	each annual redetermination. In the event that an exempt
720	facility no longer qualifies for exemption by this paragraph,
721	the owner must notify the department on a form prescribed by the
722	department by the 20th day of the first month of the owner's
723	next succeeding accounting year that the facility no longer
724	qualifies for such exemption. The tax levied by this section
725	shall apply to the rental of facilities that no longer qualify
726	for exemption under this paragraph beginning the first day of
727	the owner's next succeeding accounting year. The provisions of
728	this paragraph do not apply to mobile home lots regulated under
729	chapter 723.
730	(d)  The rental of living accommodations in migrant labor
731	camps is not taxable under this section. "Migrant labor camps"
732	are defined as one or more buildings or structures, tents,
733	trailers, or vehicles, or any portion thereof, together with the
734	land appertaining thereto, established, operated, or used as
735	living quarters for seasonal, temporary, or migrant workers.
736	Section 10.  Subsection (3) and paragraph (c) of subsection
737	(5) of section 212.0305, Florida Statutes, are amended to read:
738	212.0305  Convention development taxes; intent;
739	administration; authorization; use of proceeds.--
740	(3)  APPLICATION; ADMINISTRATION; PENALTIES.--
741	(a)  The convention development tax on transient rentals
742	imposed by the governing body of any county authorized to so
743	levy shall apply to the amount of any payment made by any person
744	to rent, lease, or use for a period of 6 months or less any
745	living quarters or accommodations in a hotel, apartment hotel,
746	motel, resort motel, apartment, apartment motel, roominghouse,
747	timeshare resort, tourist or trailer camp, mobile home park,
748	recreational vehicle park, or condominium. When receipt of
749	consideration is by way of property other than money, the tax
750	shall be levied and imposed on the fair market value of such
751	nonmonetary consideration. Any payment made by a person to rent,
752	lease, or use any living quarters or accommodations which are
753	exempt from the tax imposed under s. 212.03 shall likewise be
754	exempt from any tax imposed under this section.
755	(b)  As used in this section, the terms "payment" and
756	"consideration" mean the amount received by a person operating
757	transient accommodations for the use or securing the use of any
758	living quarters or sleeping or housekeeping accommodations that
759	are part of, in, from, or in connection with any hotel,
760	apartment house, roominghouse, timeshare resort, or tourist or
761	trailer camp. The term "person operating transient
762	accommodations" means the person conducting the daily affairs of
763	the physical facilities furnishing transient accommodations who
764	is responsible for providing the services commonly associated
765	with operating the facilities furnishing transient
766	accommodations regardless of whether such commonly associated
767	services are provided by third parties. The terms "payment" and
768	"consideration" do not include payments received by an unrelated
769	person for facilitating the booking of reservations for or on
770	behalf of a lessee or licensee at a hotel, apartment house,
771	roominghouse, mobile home park, recreational vehicle park,
772	condominium, timeshare resort, or tourist or trailer camp in
773	this state. The term "unrelated person" means a person who is
774	not in the same affiliated group of corporations pursuant to s.
775	1504 of the Internal Revenue Code of 1986, as amended.
776	(c)  Tax shall be due on the consideration paid for
777	occupancy in the county pursuant to a regulated short-term
778	product as defined in s. 721.05 or occupancy in the county
779	pursuant to a product that would be deemed a regulated short-
780	term product if the agreement to purchase the short-term product
781	were executed in this state. Such tax shall be collected on the
782	last day of occupancy within the county unless the consideration
783	is applied to the purchase of a timeshare estate.
784	Notwithstanding paragraph (b), the occupancy of an accommodation
785	of a timeshare resort pursuant to a timeshare plan, a multisite
786	timeshare plan, or an exchange transaction in an exchange
787	program as defined in s. 721.05 by the owner of a timeshare
788	interest or such owner's guest, which guest is not paying
789	monetary consideration to the owner or to a third party for the
790	benefit of the owner, is not a privilege subject to taxation
791	under this section. A membership or transaction fee paid by a
792	timeshare owner that does not provide the timeshare owner with a
793	right to occupy any specific timeshare unit but merely provides
794	the timeshare owner with an opportunity to exchange a timeshare
795	interest through an exchange program is a service charge and is
796	not subject to taxation.
797	(d)  Consideration paid for the purchase of a timeshare
798	license in a timeshare plan as defined in s. 721.05 is rent
799	subject to taxation under this section.
800	(e)(b)  The tax shall be charged by the person receiving
801	the consideration for the lease or rental, and the tax shall be
802	collected from the lessee, tenant, or customer at the time of
803	payment of the consideration for such lease or rental. The
804	person operating transient accommodations shall state the tax
805	separately from the rental charged on the receipt, invoice, or
806	other documentation issued with respect to charges for transient
807	accommodations. A person facilitating the booking of
808	reservations who is unrelated to the person operating the
809	transient accommodations in which the reservation is booked is
810	not required to separately state amounts charged on the receipt,
811	invoice, or other documentation issued by the person
812	facilitating the booking of the reservation. Any amounts
813	specifically collected as a tax are county funds and must be
814	remitted as tax.
815	(f)(c)  The person receiving the consideration for such
816	rental or lease shall receive, account for, and remit the tax to
817	the department at the time and in the manner provided for
818	persons who collect and remit taxes under s. 212.03. The same
819	duties and privileges imposed by this chapter upon dealers in
820	tangible property respecting the collection and remission of
821	tax; the making of returns; the keeping of books, records, and
822	accounts; and compliance with the rules of the department in the
823	administration of this chapter apply to and are binding upon all
824	persons who are subject to the provisions of this section.
825	However, the department may authorize a quarterly return and
826	payment when the tax remitted by the dealer for the preceding
827	quarter did not exceed $25.
828	(g)(d)  The department shall keep records showing the
829	amount of taxes collected, which records shall disclose the
830	taxes collected from each county in which a local government
831	resort tax is levied. These records shall be subject to the
832	provisions of s. 213.053 and are confidential and exempt from
833	the provisions of s. 119.07(1).
834	(h)(e)  The collections received by the department from the
835	tax, less costs of administration, shall be paid and returned
836	monthly to the county which imposed the tax, for use by the
837	county as provided in this section. Such receipts shall be
838	placed in a specific trust fund or funds created by the county.
839	(i)(f)  The department shall adopt promulgate such rules
840	and shall prescribe and publish such forms as may be necessary
841	to effectuate the purposes of this section. The department may
842	is authorized to establish audit procedures and to assess for
843	delinquent taxes.
844	(j)(g)  The estimated tax provisions contained in s. 212.11
845	do not apply to the administration of any tax levied under this
846	section.
847	(k)(h)  Any person taxable under this section who, either
848	by himself or herself or through the person's agents or
849	employees, fails or refuses to charge and collect the taxes
850	herein provided from the person paying any rental or lease is,
851	in addition to being personally liable for the payment of the
852	tax, commits guilty of a misdemeanor of the first degree,
853	punishable as provided in s. 775.082 or s. 775.083.
854	(l)(i)  A No person may not shall advertise or hold out to
855	the public in any manner, directly or indirectly, that he or she
856	will absorb all or any part of the tax; that he or she will
857	relieve the person paying the rental of the payment of all or
858	any part of the tax; or that the tax will not be added to the
859	rental or lease consideration or, if added, that the tax or any
860	part thereof will be refunded or refused, either directly or
861	indirectly, by any method whatsoever. Any person who willfully
862	violates any provision of this paragraph commits is guilty of a
863	misdemeanor of the first degree, punishable as provided in s.
864	775.082 or s. 775.083.
865	(m)(j)  The tax shall constitute a lien on the property of
866	the lessee, customer, or tenant in the same manner as, and shall
867	be collectible as are, liens authorized and imposed by ss.
868	713.67, 713.68, and 713.69.
869	(n)(k)  Any tax levied pursuant to this section shall be in
870	addition to any other tax imposed pursuant to this chapter and
871	in addition to all other taxes and fees and the consideration
872	for the rental or lease.
873	(o)(l)  The department shall administer the taxes levied
874	herein as increases in the rate of the tax authorized in s.
875	125.0104. The department shall collect and enforce the
876	provisions of this section and s. 125.0104 in conjunction with
877	each other in those counties authorized to levy the taxes
878	authorized herein. The department shall distribute the proceeds
879	received from the taxes levied pursuant to this section and s.
880	125.0104 in proportion to the rates of the taxes authorized to
881	the appropriate trust funds as provided by law. In the event of
882	underpayment of the total amount due by a taxpayer pursuant to
883	this section and s. 125.0104, the department shall distribute
884	the amount received in proportion to the rates of the taxes
885	authorized to the appropriate trust funds as provided by law and
886	the penalties and interest due on both of said taxes shall be
887	applicable.
888	(5)  LOCAL ADMINISTRATION OF TAX.--
889	(c)  A county adopting an ordinance providing for the
890	collection and administration of the tax on a local basis shall
891	also adopt an ordinance electing either to assume all
892	responsibility for auditing the records and accounts of dealers,
893	and assessing, collecting, and enforcing payments of delinquent
894	taxes, or to delegate such authority to the Department of
895	Revenue. If the county elects to assume such responsibility, it
896	shall be bound by the rules promulgated by the Department of
897	Revenue pursuant to paragraph (3)(i)(f), as well as those rules
898	pertaining to the sales and use tax on transient rentals imposed
899	by s. 212.03. The county may use any power granted in this
900	chapter to the department to determine the amount of tax,
901	penalties, and interest to be paid by each dealer and to enforce
902	payment of such tax, penalties, and interest. The county may use
903	a certified public accountant licensed in this state in the
904	administration of its statutory duties and responsibilities.
905	Such certified public accountants are bound by the same
906	confidentiality requirements and subject to the same penalties
907	as the county under s. 213.053. If the county delegates such
908	authority to the department, the department shall distribute any
909	collections so received, less costs of administration, to the
910	county. The amount deducted for costs of administration by the
911	department shall be used only for those costs which are solely
912	and directly attributable to auditing, assessing, collecting,
913	processing, and enforcing payments of delinquent taxes
914	authorized in this section. If a county elects to delegate such
915	authority to the department, the department shall audit only
916	those businesses in the county that it audits pursuant to this
917	chapter.
918	Section 11.  The amendments made by this act to sections
919	212.03 and 212.0305, Florida Statutes, are intended to be
920	clarifying and remedial in nature and are not a basis for
921	assessments of tax for periods before July 1, 2008, or for
922	refunds of tax for periods before July 1, 2008.
923	Section 12.  Paragraph (a) of subsection (1) of section
924	212.031, Florida Statutes, is amended to read:
925	(1)(a)  It is declared to be the legislative intent that
926	every person is exercising a taxable privilege who engages in
927	the business of renting, leasing, letting, or granting a license
928	for the use of any real property unless such property is:
929	1.  Assessed as agricultural property under s. 193.461.
930	2.  Used exclusively as dwelling units.
931	3.  Property subject to tax on parking, docking, or storage
932	spaces under s. 212.03(9)(6).
933	4.  Recreational property or the common elements of a
934	condominium when subject to a lease between the developer or
935	owner thereof and the condominium association in its own right
936	or as agent for the owners of individual condominium units or
937	the owners of individual condominium units. However, only the
938	lease payments on such property shall be exempt from the tax
939	imposed by this chapter, and any other use made by the owner or
940	the condominium association shall be fully taxable under this
941	chapter.
942	5.  A public or private street or right-of-way and poles,
943	conduits, fixtures, and similar improvements located on such
944	streets or rights-of-way, occupied or used by a utility or
945	provider of communications services, as defined by s. 202.11,
946	for utility or communications or television purposes. For
947	purposes of this subparagraph, the term "utility" means any
948	person providing utility services as defined in s. 203.012. This
949	exception also applies to property, wherever located, on which
950	the following are placed: towers, antennas, cables, accessory
951	structures, or equipment, not including switching equipment,
952	used in the provision of mobile communications services as
953	defined in s. 202.11. For purposes of this chapter, towers used
954	in the provision of mobile communications services, as defined
955	in s. 202.11, are considered to be fixtures.
956	6.  A public street or road which is used for
957	transportation purposes.
958	7.  Property used at an airport exclusively for the purpose
959	of aircraft landing or aircraft taxiing or property used by an
960	airline for the purpose of loading or unloading passengers or
961	property onto or from aircraft or for fueling aircraft.
962	8.a.  Property used at a port authority, as defined in s.
963	315.02(2), exclusively for the purpose of oceangoing vessels or
964	tugs docking, or such vessels mooring on property used by a port
965	authority for the purpose of loading or unloading passengers or
966	cargo onto or from such a vessel, or property used at a port
967	authority for fueling such vessels, or to the extent that the
968	amount paid for the use of any property at the port is based on
969	the charge for the amount of tonnage actually imported or
970	exported through the port by a tenant.
971	b.  The amount charged for the use of any property at the
972	port in excess of the amount charged for tonnage actually
973	imported or exported shall remain subject to tax except as
974	provided in sub-subparagraph a.
975	9.  Property used as an integral part of the performance of
976	qualified production services. As used in this subparagraph, the
977	term "qualified production services" means any activity or
978	service performed directly in connection with the production of
979	a qualified motion picture, as defined in s. 212.06(1)(b), and
980	includes:
981	a.  Photography, sound and recording, casting, location
982	managing and scouting, shooting, creation of special and optical
983	effects, animation, adaptation (language, media, electronic, or
984	otherwise), technological modifications, computer graphics, set
985	and stage support (such as electricians, lighting designers and
986	operators, greensmen, prop managers and assistants, and grips),
987	wardrobe (design, preparation, and management), hair and makeup
988	(design, production, and application), performing (such as
989	acting, dancing, and playing), designing and executing stunts,
990	coaching, consulting, writing, scoring, composing,
991	choreographing, script supervising, directing, producing,
992	transmitting dailies, dubbing, mixing, editing, cutting,
993	looping, printing, processing, duplicating, storing, and
994	distributing;
995	b.  The design, planning, engineering, construction,
996	alteration, repair, and maintenance of real or personal property
997	including stages, sets, props, models, paintings, and facilities
998	principally required for the performance of those services
999	listed in sub-subparagraph a.; and
1000	c.  Property management services directly related to
1001	property used in connection with the services described in sub-
1002	subparagraphs a. and b.
1003
1004	This exemption will inure to the taxpayer upon presentation of
1005	the certificate of exemption issued to the taxpayer under the
1006	provisions of s. 288.1258.
1007	10.  Leased, subleased, licensed, or rented to a person
1008	providing food and drink concessionaire services within the
1009	premises of a convention hall, exhibition hall, auditorium,
1010	stadium, theater, arena, civic center, performing arts center,
1011	publicly owned recreational facility, or any business operated
1012	under a permit issued pursuant to chapter 550. A person
1013	providing retail concessionaire services involving the sale of
1014	food and drink or other tangible personal property within the
1015	premises of an airport shall be subject to tax on the rental of
1016	real property used for that purpose, but shall not be subject to
1017	the tax on any license to use the property. For purposes of this
1018	subparagraph, the term "sale" shall not include the leasing of
1019	tangible personal property.
1020	11.  Property occupied pursuant to an instrument calling
1021	for payments which the department has declared, in a Technical
1022	Assistance Advisement issued on or before March 15, 1993, to be
1023	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
1024	Administrative Code; provided that this subparagraph shall only
1025	apply to property occupied by the same person before and after
1026	the execution of the subject instrument and only to those
1027	payments made pursuant to such instrument, exclusive of renewals
1028	and extensions thereof occurring after March 15, 1993.
1029	12.  Rented, leased, subleased, or licensed to a
1030	concessionaire by a convention hall, exhibition hall,
1031	auditorium, stadium, theater, arena, civic center, performing
1032	arts center, or publicly owned recreational facility, during an
1033	event at the facility, to be used by the concessionaire to sell
1034	souvenirs, novelties, or other event-related products. This
1035	subparagraph applies only to that portion of the rental, lease,
1036	or license payment which is based on a percentage of sales and
1037	not based on a fixed price. This subparagraph is repealed July
1038	1, 2009.
1039	13.  Property used or occupied predominantly for space
1040	flight business purposes. As used in this subparagraph, "space
1041	flight business" means the manufacturing, processing, or
1042	assembly of a space facility, space propulsion system, space
1043	vehicle, satellite, or station of any kind possessing the
1044	capacity for space flight, as defined by s. 212.02(23), or
1045	components thereof, and also means the following activities
1046	supporting space flight: vehicle launch activities, flight
1047	operations, ground control or ground support, and all
1048	administrative activities directly related thereto. Property
1049	shall be deemed to be used or occupied predominantly for space
1050	flight business purposes if more than 50 percent of the
1051	property, or improvements thereon, is used for one or more space
1052	flight business purposes. Possession by a landlord, lessor, or
1053	licensor of a signed written statement from the tenant, lessee,
1054	or licensee claiming the exemption shall relieve the landlord,
1055	lessor, or licensor from the responsibility of collecting the
1056	tax, and the department shall look solely to the tenant, lessee,
1057	or licensee for recovery of such tax if it determines that the
1058	exemption was not applicable.
1059	Section 13.  Paragraph (f) of subsection (7) of section
1060	212.055, Florida Statutes, is redesignated as paragraph (g), and
1061	a new paragraph (f) is added to that subsection to read:
1062	212.055  Discretionary sales surtaxes; legislative intent;
1063	authorization and use of proceeds.--It is the legislative intent
1064	that any authorization for imposition of a discretionary sales
1065	surtax shall be published in the Florida Statutes as a
1066	subsection of this section, irrespective of the duration of the
1067	levy. Each enactment shall specify the types of counties
1068	authorized to levy; the rate or rates which may be imposed; the
1069	maximum length of time the surtax may be imposed, if any; the
1070	procedure which must be followed to secure voter approval, if
1071	required; the purpose for which the proceeds may be expended;
1072	and such other requirements as the Legislature may provide.
1073	Taxable transactions and administrative procedures shall be as
1074	provided in s. 212.054.
1075	(7)  VOTER-APPROVED INDIGENT CARE SURTAX.--
1076	(f)  Notwithstanding any provision of this subsection
1077	except paragraphs (b) and (g), a hospital surtax may be levied
1078	upon approval of a referendum by the electors in a county that
1079	has more than one independent special hospital district and a
1080	population of fewer than 50,000 residents, not including inmates
1081	and patients residing in institutions operated by the Federal
1082	Government, the Department of Corrections, the Department of
1083	Health, or the Department of Children and Family Services.
1084	Subject to the cap imposed in paragraph (g), the surtax may be
1085	levied at a rate not to exceed 1 percent.
1086	1.  At least 90 days before submitting the referendum to
1087	the voters, the governing body of the county shall certify to
1088	the Department of Revenue the populations of each independent
1089	special hospital district. If the surtax referendum is approved,
1090	surtax proceeds shall be allocated to each such district in
1091	proportion to the relative populations certified by the county
1092	governing body.
1093	2.  In addition to the uses authorized by this subsection,
1094	an independent special hospital district may pledge surtax
1095	proceeds to service new or existing bond indebtedness and may
1096	use surtax proceeds to pay the direct costs incurred to finance,
1097	plan, construct, or reconstruct a public or not-for-profit
1098	hospital in the county; the costs incurred for land acquisition,
1099	land improvement, design, engineering, equipment, and furnishing
1100	related to the hospital; or the direct costs associated
1101	therewith. An independent special hospital district may use the
1102	services of the Division of Bond Finance of the State Board of
1103	Administration pursuant to the State Bond Act to issue bonds
1104	under this paragraph.
1105	3.  Any county having a population of fewer than 50,000
1106	residents at the time bonds authorized in this paragraph are
1107	issued shall retain the authority granted under this paragraph
1108	throughout the term of such bonds, including the term of any
1109	refinancing bonds, regardless of any subsequent increase in
1110	population to 50,000 or more residents.
1111	4.  If the indebtedness issued by one independent special
1112	hospital district expires before the indebtedness issued by
1113	another independent special hospital district, the full amount
1114	of the surtax proceeds shall be applied to service the remaining
1115	indebtedness until the indebtedness is extinguished.
1116	Section 14.  Paragraph (g) of subsection (5) of section
1117	212.08, Florida Statutes, is amended, and paragraph (ggg) is
1118	added to subsection (7) of that section, to read:
1119	212.08  Sales, rental, use, consumption, distribution, and
1120	storage tax; specified exemptions.--The sale at retail, the
1121	rental, the use, the consumption, the distribution, and the
1122	storage to be used or consumed in this state of the following
1123	are hereby specifically exempt from the tax imposed by this
1124	chapter.
1125	(5)  EXEMPTIONS; ACCOUNT OF USE.--
1126	(g)  Building materials used in the rehabilitation of real
1127	property located in an enterprise zone.--
1128	1.  Building materials used in the rehabilitation of real
1129	property located in an enterprise zone are shall be exempt from
1130	the tax imposed by this chapter upon an affirmative showing to
1131	the satisfaction of the department that the items have been used
1132	for the rehabilitation of real property located in an enterprise
1133	zone. Except as provided in subparagraph 2., this exemption
1134	inures to the owner, lessee, or lessor at the time of the
1135	rehabilitated real property located in an enterprise zone is
1136	rehabilitated but only through a refund of previously paid
1137	taxes. To receive a refund pursuant to this paragraph, the
1138	owner, lessee, or lessor of the rehabilitated real property
1139	located in an enterprise zone must file an application under
1140	oath with the governing body or enterprise zone development
1141	agency having jurisdiction over the enterprise zone where the
1142	business is located, as applicable. A single application for
1143	refund may be submitted for multiple, contiguous parcels that
1144	were parts of a single parcel that was divided as part of the
1145	rehabilitation of the property. All other requirements of this
1146	paragraph apply to each parcel on an individual basis. The
1147	application must include, which includes:
1148	a.  The name and address of the person claiming the refund.
1149	b.  An address and assessment roll parcel number of the
1150	rehabilitated real property in an enterprise zone for which a
1151	refund of previously paid taxes is being sought.
1152	c.  A description of the improvements made to accomplish
1153	the rehabilitation of the real property.
1154	d.  A copy of a valid the building permit issued by the
1155	county or municipal building department for the rehabilitation
1156	of the real property.
1157	e.  A sworn statement, under the penalty of perjury, from
1158	the general contractor licensed in this state with whom the
1159	applicant contracted to make the improvements necessary to
1160	rehabilitate accomplish the rehabilitation of the real property,
1161	which statement lists the building materials used in the
1162	rehabilitation of the real property, the actual cost of the
1163	building materials, and the amount of sales tax paid in this
1164	state on the building materials. If In the event that a general
1165	contractor has not been used, the applicant shall provide the
1166	this information in a sworn statement, under the penalty of
1167	perjury. Copies of the invoices which evidence the purchase of
1168	the building materials used in the such rehabilitation and the
1169	payment of sales tax on the building materials shall be attached
1170	to the sworn statement provided by the general contractor or by
1171	the applicant. Unless the actual cost of building materials used
1172	in the rehabilitation of real property and the payment of sales
1173	taxes due are thereon is documented by a general contractor or
1174	by the applicant in this manner, the cost of such building
1175	materials shall be an amount equal to 40 percent of the increase
1176	in assessed value for ad valorem tax purposes.
1177	f.  The identifying number assigned pursuant to s. 290.0065
1178	to the enterprise zone in which the rehabilitated real property
1179	is located.
1180	g.  A certification by the local building code inspector
1181	that the improvements necessary for rehabilitating to accomplish
1182	the rehabilitation of the real property are substantially
1183	completed.
1184	h.  Whether the business is a small business as defined by
1185	s. 288.703(1).
1186	i.  If applicable, the name and address of each permanent
1187	employee of the business, including, for each employee who is a
1188	resident of an enterprise zone, the identifying number assigned
1189	pursuant to s. 290.0065 to the enterprise zone in which the
1190	employee resides.
1191	2.  This exemption inures to a municipality city, county,
1192	other governmental unit or agency, or nonprofit community-based
1193	organization through a refund of previously paid taxes if the
1194	building materials used in the rehabilitation of real property
1195	located in an enterprise zone are paid for from the funds of a
1196	community development block grant, State Housing Initiatives
1197	Partnership Program, or similar grant or loan program. To
1198	receive a refund of previously paid taxes pursuant to this
1199	paragraph, a municipality city, county, other governmental unit
1200	or agency, or nonprofit community-based organization must file
1201	an application which includes the same information required to
1202	be provided in subparagraph 1. by an owner, lessee, or lessor of
1203	rehabilitated real property. In addition, the application must
1204	include a sworn statement signed by the chief executive officer
1205	of the municipality city, county, other governmental unit or
1206	agency, or nonprofit community-based organization seeking a
1207	refund which states that the building materials for which a
1208	refund is sought were paid for from the funds of a community
1209	development block grant, State Housing Initiatives Partnership
1210	Program, or similar grant or loan program.
1211	3.  Within 10 working days after receipt of an application,
1212	the governing body or enterprise zone development agency shall
1213	review the application to determine if it contains all the
1214	information required under pursuant to subparagraph 1. or
1215	subparagraph 2. and meets the criteria set out in this
1216	paragraph. The governing body or agency shall certify all
1217	applications that contain the required information required
1218	pursuant to subparagraph 1. or subparagraph 2. and meet the
1219	criteria set out in this paragraph as eligible to receive a
1220	refund. If applicable, the governing body or agency shall also
1221	certify that if 20 percent of the employees of the business are
1222	residents of an enterprise zone, excluding temporary and part-
1223	time employees. The certification must shall be in writing, and
1224	a copy of the certification shall be transmitted to the
1225	executive director of the department of Revenue. The applicant
1226	is shall be responsible for forwarding a certified application
1227	to the department within the time specified in subparagraph 4.
1228	4.  An application for a refund pursuant to this paragraph
1229	must be submitted to the department within 6 months after the
1230	rehabilitation of the property is deemed to be substantially
1231	completed by the local building code inspector or by September 1
1232	after the rehabilitated property is first subject to assessment.
1233	5.  Only Not more than one exemption through a refund of
1234	previously paid taxes for the rehabilitation of real property is
1235	allowed shall be permitted for any single parcel of property
1236	unless there is a change in ownership, a new lessor, or a new
1237	lessee of the real property. A No refund may not shall be
1238	granted pursuant to this paragraph unless the amount to be
1239	refunded exceeds $500. The No refund may not granted pursuant to
1240	this paragraph shall exceed the lesser of 97 percent of the
1241	Florida sales or use tax paid on the cost of the building
1242	materials used in the rehabilitation of the real property as
1243	determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
1244	at least no less than 20 percent of the employees of the
1245	business are residents of an enterprise zone, excluding
1246	temporary and part-time employees, the amount of refund may
1247	granted pursuant to this paragraph shall not exceed the lesser
1248	of 97 percent of the sales tax paid on the cost of such building
1249	materials or $10,000. A refund approved pursuant to this
1250	paragraph must shall be made within 30 days after of formal
1251	approval by the department of the application for the refund.
1252	This subparagraph shall apply retroactively to July 1, 2005.
1253	6.  The department shall adopt rules governing the manner
1254	and form of refund applications and may establish guidelines as
1255	to the requisites for an affirmative showing of qualification
1256	for exemption under this paragraph.
1257	7.  The department shall deduct an amount equal to 10
1258	percent of each refund granted under the provisions of this
1259	paragraph from the amount transferred into the Local Government
1260	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1261	for the county area in which the rehabilitated real property is
1262	located and shall transfer that amount to the General Revenue
1263	Fund.
1264	8.  For the purposes of the exemption provided in this
1265	paragraph:
1266	a.  "Building materials" means tangible personal property
1267	which becomes a component part of improvements to real property.
1268	b.  "Real property" has the same meaning as provided in s.
1269	192.001(12).
1270	c.  "Rehabilitation of real property" means the
1271	reconstruction, renovation, restoration, rehabilitation,
1272	construction, or expansion of improvements to real property.
1273	d.  "Substantially completed" has the same meaning as
1274	provided in s. 192.042(1).
1275	9.  This paragraph expires on the date specified in s.
1276	290.016 for the expiration of the Florida Enterprise Zone Act.
1277	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
1278	entity by this chapter do not inure to any transaction that is
1279	otherwise taxable under this chapter when payment is made by a
1280	representative or employee of the entity by any means,
1281	including, but not limited to, cash, check, or credit card, even
1282	when that representative or employee is subsequently reimbursed
1283	by the entity. In addition, exemptions provided to any entity by
1284	this subsection do not inure to any transaction that is
1285	otherwise taxable under this chapter unless the entity has
1286	obtained a sales tax exemption certificate from the department
1287	or the entity obtains or provides other documentation as
1288	required by the department. Eligible purchases or leases made
1289	with such a certificate must be in strict compliance with this
1290	subsection and departmental rules, and any person who makes an
1291	exempt purchase with a certificate that is not in strict
1292	compliance with this subsection and the rules is liable for and
1293	shall pay the tax. The department may adopt rules to administer
1294	this subsection.
1295	(ggg)  Aircraft temporarily in the state.--
1296	1.  An aircraft owned by a nonresident is exempt from the
1297	use tax imposed under this chapter if the aircraft enters and
1298	remains in this state for less than a total of 21 days during
1299	the 6-month period after the date of purchase. The temporary use
1300	of the aircraft and subsequent removal from this state may be
1301	proven by invoices for fuel, tie-down, or hangar charges issued
1302	by out-of-state vendors or suppliers or similar documentation
1303	that clearly and specifically identifies the aircraft. The
1304	exemption created by this subparagraph shall be allowed in
1305	addition to the provisions contained in subparagraph 2. and s.
1306	212.05(1)(a).
1307	2.  An aircraft owned by a nonresident is exempt from the
1308	use tax imposed under this chapter if the aircraft enters or
1309	remains in this state exclusively for purposes of flight
1310	training, repairs, alterations, refitting, or modification. Such
1311	flight training, repairs, alterations, refitting, or
1312	modification shall be supported by written documentation issued
1313	by in-state vendors or suppliers which clearly and specifically
1314	identifies the aircraft. The exemption created by this
1315	subparagraph shall be allowed in addition to the provisions
1316	contained in subparagraph 1. and s. 212.05(1)(a).
1317	Section 15.  Subsection (6) of section 213.015, Florida
1318	Statutes, is amended to read:
1319	213.015  Taxpayer rights.--There is created a Florida
1320	Taxpayer's Bill of Rights to guarantee that the rights, privacy,
1321	and property of Florida taxpayers are adequately safeguarded and
1322	protected during tax assessment, collection, and enforcement
1323	processes administered under the revenue laws of this state. The
1324	Taxpayer's Bill of Rights compiles, in one document, brief but
1325	comprehensive statements which explain, in simple, nontechnical
1326	terms, the rights and obligations of the Department of Revenue
1327	and taxpayers. Section 192.0105 provides additional rights
1328	afforded to payors of property taxes and assessments. The rights
1329	afforded taxpayers to ensure that their privacy and property are
1330	safeguarded and protected during tax assessment and collection
1331	are available only insofar as they are implemented in other
1332	parts of the Florida Statutes or rules of the Department of
1333	Revenue. The rights so guaranteed Florida taxpayers in the
1334	Florida Statutes and the departmental rules are:
1335	(6)  The right to be informed of impending collection
1336	actions which require sale or seizure of property or freezing of
1337	assets, except jeopardy assessments, and the right to at least
1338	30 days' notice in which to pay the liability or seek further
1339	review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
1340	211.125(5), 212.03(8)(5), 212.0305(3)(m)(j), 212.04(7),
1341	212.14(1), 213.73(3), 213.731, and 220.739).
1342	Section 16.  Subsection (5) of section 213.053, Florida
1343	Statutes, is amended to read:
1344	213.053  Confidentiality and information sharing.--
1345	(5)  Nothing contained in this section shall prevent the
1346	department from:
1347	(a)  Publishing statistics so classified as to prevent the
1348	identification of particular accounts, reports, declarations, or
1349	returns; or
1350	(b)  Using telephone, electronic mail, facsimile, or other
1351	electronic means to:
1352	1.  Distribute tax information regarding changes in law,
1353	tax rates, interest rates, or other information that is not
1354	specific to a particular taxpayer;
1355	2.  Provide reminders of due dates;
1356	3.  Respond to a taxpayer that has provided and authorized
1357	the department to use an electronic mail address that does not
1358	support encryption; or
1359	4.  Request a taxpayer to contact the department Disclosing
1360	to the Chief Financial Officer the names and addresses of those
1361	taxpayers who have claimed an exemption pursuant to former s.
1362	199.185(1)(i) or a deduction pursuant to s. 220.63(5).
1363	Section 17.  Subsection (8) of section 213.67, Florida
1364	Statutes, is amended to read:
1365	213.67  Garnishment.--
1366	(8)  An action may not be brought to contest a notice of
1367	intent to levy under chapter 120 or in circuit court if the
1368	petition is postmarked or delivered to a third party commercial
1369	carrier for delivery or the action is filed more, later than 21
1370	days after the date of receipt of the notice of intent to levy.
1371	Section 18.  Effective upon this act becoming a law,
1372	operating retroactively to January 1, 2008, and applying to
1373	returns due on or after January 1, 2008, subsection (2) of
1374	section 220.21, Florida Statutes, is amended to read:
1375	220.21  Returns and records; regulations.--
1376	(2)  A taxpayer who is required to file its federal income
1377	tax return by electronic means on a separate or consolidated
1378	basis shall also file returns required by this chapter by
1379	electronic means. Pursuant to For the reasons described in s.
1380	213.755(9), the department may waive the requirement to file a
1381	return by electronic means for taxpayers that are unable to
1382	comply despite good faith efforts or due to circumstances beyond
1383	the taxpayer's reasonable control. The provisions of this
1384	subsection are in addition to the requirements of s. 213.755 to
1385	electronically file returns and remit payments required under
1386	this chapter. The department may prescribe by rule the format
1387	and instructions necessary for electronic filing to ensure a
1388	full collection of taxes due. In addition to the authority
1389	granted under s. 213.755, the acceptable method of transfer, the
1390	method, form, and content of the electronic data interchange,
1391	and the means, if any, by which the taxpayer is will be provided
1392	with an acknowledgment may be prescribed by the department. If
1393	the taxpayer fails In the case of any failure to comply with the
1394	electronic filing requirements of this subsection, a penalty
1395	shall be added to the amount of tax due with the such return
1396	equal to 5 percent of the amount of such tax for the first 30
1397	days the return is not filed electronically, with an additional
1398	5 percent of such tax for each additional month or fraction
1399	thereof, not to exceed $250 in the aggregate. The department may
1400	settle or compromise the penalty pursuant to s. 213.21. This
1401	penalty is in addition to any other penalty that may be
1402	applicable and shall be assessed, collected, and paid in the
1403	same manner as taxes.
1404	Section 19.  Paragraph (c) of subsection (1) of section
1405	336.021, Florida Statutes, is amended to read:
1406	336.021  County transportation system; levy of ninth-cent
1407	fuel tax on motor fuel and diesel fuel.--
1408	(1)
1409	(c)  Local option taxes collected on sales or use of diesel
1410	fuel in this state shall be distributed in the following manner:
1411	1.  The fiscal year of July 1, 1995, through June 30, 1996,
1412	shall be the base year for all distributions.
1413	2.  Each year the tax collected, less the service and
1414	administrative charges enumerated in s. 215.20 and the
1415	allowances allowed under s. 206.91, on the number of gallons
1416	reported, up to the total number of gallons reported in the base
1417	year, shall be distributed to each county using the distribution
1418	percentage calculated for the base year.
1419	3.  After the distribution of taxes pursuant to
1420	subparagraph 4. 2., additional taxes available for distribution
1421	shall first be distributed pursuant to this subparagraph. A
1422	distribution shall be made to each county in which a qualified
1423	new retail station is located. A qualified new retail station is
1424	a retail station that began operation after June 30, 1996, and
1425	that has sales of diesel fuel exceeding 50 percent of the sales
1426	of diesel fuel reported in the county in which it is located
1427	during the 1995-1996 state fiscal year. The determination of
1428	whether a new retail station is qualified shall be based on the
1429	total gallons of diesel fuel sold at the station during each
1430	full month of operation during the 12-month period ending
1431	January 31, divided by the number of full months of operation
1432	during those 12 months, and the result multiplied by 12. The
1433	amount distributed pursuant to this subparagraph to each county
1434	in which a qualified new retail station is located shall equal
1435	the local option taxes due on the gallons of diesel fuel sold by
1436	the new retail station during the year ending January 31, less
1437	the service charges enumerated in s. 215.20 and the dealer
1438	allowance provided for by s. 206.91. Gallons of diesel fuel sold
1439	at the qualified new retail station shall be certified to the
1440	department by the county requesting the additional distribution
1441	by June 15, 1997, and by March 1 in each subsequent year. The
1442	certification shall include the beginning inventory, fuel
1443	purchases and sales, and the ending inventory for the new retail
1444	station for each month of operation during the year, the
1445	original purchase invoices for the period, and any other
1446	information the department deems reasonable and necessary to
1447	establish the certified gallons. The department may review and
1448	audit the retail dealer's records provided to a county to
1449	establish the gallons sold by the new retail station.
1450	Notwithstanding the provisions of this subparagraph, when more
1451	than one county qualifies for a distribution pursuant to this
1452	subparagraph and the requested distributions exceed the total
1453	taxes available for distribution, each county shall receive a
1454	prorated share of the moneys available for distribution.
1455	4.  After the distribution of taxes pursuant to
1456	subparagraph 2. 3., all additional taxes available for
1457	distribution, with the exception of those provided in
1458	subparagraph 3., shall be distributed based on vehicular diesel
1459	fuel storage capacities in each county pursuant to this
1460	subparagraph. The total vehicular diesel fuel storage capacity
1461	shall be established for each fiscal year based on the
1462	registration of facilities with the Department of Environmental
1463	Protection as required by s. 376.303 for the following facility
1464	types: retail stations, fuel user/nonretail, state government,
1465	local government, and county government. Each county shall
1466	receive a share of the total taxes available for distribution
1467	pursuant to this subparagraph equal to a fraction, the numerator
1468	of which is the storage capacity located within the county for
1469	vehicular diesel fuel in the facility types listed in this
1470	subparagraph and the denominator of which is the total statewide
1471	storage capacity for vehicular diesel fuel in those facility
1472	types. The vehicular diesel fuel storage capacity for each
1473	county and facility type shall be that established by the
1474	Department of Environmental Protection by June 1, 1997, for the
1475	1996-1997 fiscal year, and by January 31 for each succeeding
1476	fiscal year. The storage capacities so established shall be
1477	final. The storage capacity for any new retail station for which
1478	a county receives a distribution pursuant to subparagraph 3.
1479	shall not be included in the calculations pursuant to this
1480	subparagraph.
1481	Section 20.  Paragraph (b) of subsection (2) of section
1482	443.1215, Florida Statutes, is amended to read:
1483	443.1215  Employers.--
1484	(2)
1485	(b)  In determining whether an employing unit for which
1486	service, other than agricultural labor, is also performed is an
1487	employer under paragraph (1)(a), paragraph (1)(b), paragraph
1488	(1)(c), or subparagraph (1)(d)2., the wages earned or the
1489	employment of an employee performing service in agricultural
1490	labor may not be taken into account. If an employing unit is
1491	determined to be an employer of agricultural labor, the
1492	employing unit is considered an employer for purposes of
1493	paragraph (1)(a) subsection (1).
1494	Section 21.  Section 695.22, Florida Statutes, is amended
1495	to read:
1496	695.22  Daily schedule of deeds and conveyances filed for
1497	record to be furnished property appraiser.--After October 1,
1498	1945, the several clerks of the circuit courts shall keep and
1499	furnish to the respective county property appraisers in the
1500	counties where such instruments are recorded a daily schedule of
1501	the aforesaid deeds and conveyances so filed for recordation, in
1502	which schedule shall be set forth the name of the grantor or
1503	grantors, the names and addresses of each grantee, the actual
1504	purchase price or other valuable consideration paid for the
1505	property conveyed, and a description of the land as specified in
1506	each instrument so filed.
1507	Section 22.  Paragraph (g) is added to subsection (1) of
1508	section 695.26, Florida Statutes, to read:
1509	695.26  Requirements for recording instruments affecting
1510	real property.--
1511	(1)  No instrument by which the title to real property or
1512	any interest therein is conveyed, assigned, encumbered, or
1513	otherwise disposed of shall be recorded by the clerk of the
1514	circuit court unless:
1515	(g)  The actual purchase price or other valuable
1516	consideration paid for the real property or interest conveyed,
1517	assigned, encumbered, or otherwise disposed of is legibly
1518	printed, typewritten, or stamped upon the instrument.
1519	Section 23.  Effective upon this act becoming a law and
1520	applicable to assessments beginning January 1, 2009, section
1521	193.011, Florida Statutes, is amended to read:
1522	193.011  Factors to consider in deriving just
1523	valuation.--In arriving at just valuation as required under s.
1524	4, Art. VII of the State Constitution, the property appraiser
1525	shall take into consideration the following factors:
1526	(1)  The present cash value of the property, which is the
1527	amount a willing purchaser would pay a willing seller, exclusive
1528	of reasonable fees and costs of purchase, in cash or the
1529	immediate equivalent thereof in a transaction at arm's length;
1530	(2)  The highest and best use to which the property can be
1531	expected to be put in the immediate future and the present use
1532	of the property, taking into consideration any applicable
1533	judicial limitation, local or state land use regulation, or
1534	historic preservation ordinance, and any zoning changes and
1535	permits necessary to achieve the highest and best use, and
1536	considering any moratorium imposed by executive order, law,
1537	ordinance, regulation, resolution, or proclamation adopted by
1538	any governmental body or agency or the Governor when the
1539	moratorium or judicial limitation prohibits or restricts the
1540	development or improvement of property as otherwise authorized
1541	by applicable law. The applicable governmental body or agency or
1542	the Governor shall notify the property appraiser in writing of
1543	any executive order, ordinance, regulation, resolution, or
1544	proclamation it adopts imposing any such limitation, regulation,
1545	or moratorium;
1546	(3)  The location of said property;
1547	(4)  The quantity or size of said property;
1548	(5)  The cost of said property and the present replacement
1549	value of any improvements thereon;
1550	(6)  The condition of said property. When determining the
1551	condition of the property, the property appraiser shall consider
1552	physical deterioration, functional obsolescence, and external
1553	obsolescence;
1554	(7)  The income from said property; and
1555	(8)  The net proceeds of the sale of the property, as
1556	received by the seller, after deduction of all of the usual and
1557	reasonable fees and costs of the sale, including the costs and
1558	expenses of financing, and allowance for unconventional or
1559	atypical terms of financing arrangements, and including the
1560	costs of removal of tangible personal property. When the net
1561	proceeds of the sale of any property are utilized, directly or
1562	indirectly, in the determination of just valuation of realty of
1563	the sold parcel or any other parcel under the provisions of this
1564	section, the property appraiser, for the purposes of such
1565	determination, shall exclude any portion of such net proceeds
1566	attributable to payments for household furnishings or other
1567	items of personal property.
1568	Section 24.  Section 193.016, Florida Statutes, is amended
1569	to read:
1570	193.016  Property appraiser's assessment; effect of
1571	determinations by value adjustment board.--If the property
1572	appraiser's assessment of the same items of tangible personal
1573	property in the previous year was adjusted by the value
1574	adjustment board and the decision of the board to reduce the
1575	assessment was not successfully appealed by the property
1576	appraiser, the property appraiser shall consider the reduced
1577	value values determined by the value adjustment board in
1578	assessing the those items of tangible personal property. If the
1579	property appraiser adjusts upward the reduced value values
1580	previously determined by the value adjustment board, the
1581	property appraiser shall assert additional basic and underlying
1582	facts not properly considered by the value adjustment board as
1583	the basis for the increased valuation notwithstanding the prior
1584	adjustment by the board.
1585	Section 25.  Section 193.018, Florida Statutes, is created
1586	to read:
1587	193.018  Assessment of deed-restricted property.--
1588	(1)  The owner of residential rental property, multiunit
1589	commercial rental property, property used as a marina,
1590	waterfront property used exclusively for commercial fishing
1591	purposes, or property rented for use by mobile homes may enter
1592	into a deed-restriction agreement with the county to maintain
1593	the property at its current use for a period of at least 5
1594	years.
1595	(2)  The property appraiser shall consider the deed-
1596	restriction agreement in determining the just value of the
1597	property.
1598	(3)  If, prior to the expiration of the deed-restriction
1599	agreement, the property is not used for the purposes set forth
1600	in the deed-restriction agreement, the deed-restriction
1601	agreement shall be terminated and the property owner shall pay
1602	to the county an amount equal to the additional taxes that would
1603	have been paid in prior years had the deed-restriction agreement
1604	not been in effect, plus 12 percent interest.
1605	Section 26.  Subsection (4) of section 194.011, Florida
1606	Statutes, is amended to read:
1607	194.011  Assessment notice; objections to assessments.--
1608	(4)(a)  At least 15 days before the hearing, the petitioner
1609	shall provide to the property appraiser a list of evidence to be
1610	presented at the hearing, together with copies of all
1611	documentation to be considered by the value adjustment board and
1612	a summary of evidence to be presented by witnesses.
1613	(b)  At least 15 No later than 7 days before the hearing,
1614	if the petitioner has provided the information required under
1615	paragraph (a), and if requested in writing by the petitioner,
1616	the property appraiser shall provide to the petitioner a list of
1617	evidence to be presented at the hearing, together with copies of
1618	all documentation to be considered by the value adjustment board
1619	and a summary of evidence to be presented by witnesses. The
1620	evidence list must contain the property record card if provided
1621	by the clerk. Failure of the property appraiser to timely comply
1622	with the requirements of this paragraph shall result in a
1623	rescheduling of the hearing.
1624	Section 27.  Subsection (2) of section 194.013, Florida
1625	Statutes, is amended to read:
1626	194.013  Filing fees for petitions; disposition; waiver.--
1627	(2)  The value adjustment board shall waive the filing fee
1628	with respect to a petition filed by a taxpayer who is eligible
1629	to receive one or more of the exemptions under s. 6(c), (f), or
1630	(g), Art. VII of the State Constitution, regardless of whether
1631	the taxpayer's local government grants the additional local
1632	homestead exemptions. The filing fee also shall be waived for a
1633	taxpayer who demonstrates at the time of filing, by an
1634	appropriate certificate or other documentation issued by the
1635	Department of Children and Family Services and submitted with
1636	the petition, that the petitioner is then an eligible recipient
1637	of temporary assistance under chapter 414.
1638	Section 28.  Subsection (2) of section 194.032, Florida
1639	Statutes, is amended to read:
1640	194.032  Hearing purposes; timetable.--
1641	(2)  The clerk of the governing body of the county shall
1642	prepare a schedule of appearances before the board based on
1643	petitions timely filed with him or her. The clerk shall notify
1644	each petitioner of the scheduled time of his or her appearance
1645	no less than 25 calendar days prior to the day of such scheduled
1646	appearance. Upon receipt of this notification, the petitioner
1647	shall have the right to reschedule the hearing for the failure
1648	of the property appraiser to comply with the requirements of s.
1649	194.011(4)(b). The hearing shall be rescheduled no sooner than
1650	15 days after the property appraiser complies with the
1651	requirements of s. 194.011(4)(b). The petitioner shall also have
1652	the right to reschedule the hearing a single time by submitting
1653	to the clerk of the governing body of the county a written
1654	request to reschedule, no less than 5 calendar days before the
1655	day of the originally scheduled hearing. Additional rescheduling
1656	of the hearing may be granted to the taxpayer upon receipt of an
1657	affidavit from a physician that states a medical reason as to
1658	why the petitioner needs to reschedule the hearing. A copy of
1659	the property record card containing relevant information used in
1660	computing the taxpayer's current assessment shall be included
1661	with such notice, if said card was requested by the taxpayer.
1662	Such request shall be made by checking an appropriate box on the
1663	petition form. No petitioner shall be required to wait for more
1664	than 2 4 hours from the scheduled time; and, if his or her
1665	petition is not heard in that time, the petitioner may, at his
1666	or her option, report to the chairperson of the meeting that he
1667	or she intends to leave; and, if he or she is not heard
1668	immediately, the petitioner's hearing shall be rescheduled for a
1669	time reserved exclusively for the petitioner administrative
1670	remedies will be deemed to be exhausted, and he or she may seek
1671	further relief as he or she deems appropriate. Failure on three
1672	occasions with respect to any single tax year to convene at the
1673	scheduled time of meetings of the board shall constitute grounds
1674	for removal from office by the Governor for neglect of duties.
1675	Section 29.  Subsection (2) of section 194.034, Florida
1676	Statutes, is amended to read:
1677	194.034  Hearing procedures; rules.--
1678	(2)  In each case, except when a complaint is withdrawn by
1679	the petitioner or is acknowledged as correct by the property
1680	appraiser, the value adjustment board shall render a written
1681	decision. All such decisions shall be issued within 20 calendar
1682	days of the last day the board is in session under s. 194.032.
1683	The decision of the board shall contain findings of fact and
1684	conclusions of law and shall include reasons for upholding or
1685	overturning the determination of the property appraiser. If the
1686	determination of the property appraiser is overturned, the board
1687	shall order the refunding of the filing fee required by s.
1688	194.013. When a special magistrate has been appointed, the
1689	recommendations of the special magistrate shall be considered by
1690	the board. The clerk, upon issuance of the decisions, shall, on
1691	a form provided by the Department of Revenue, notify by first-
1692	class mail each taxpayer, the property appraiser, and the
1693	department of the decision of the board.
1694	Section 30.  Subsection (3) is added to section 194.192,
1695	Florida Statutes, to read:
1696	194.192  Costs; interest on unpaid taxes; penalty; attorney
1697	fees.--
1698	(3)  If the court finds that the amount owed by the
1699	taxpayer is less than the amount of tax paid, the court shall
1700	enter judgment against the appraiser for the difference and for
1701	interest on the difference at the rate of 12 percent per year
1702	from the date of payment. If the final assessment established by
1703	the court is lower than the value assessed by the property
1704	appraiser by more than 10 percent, the court shall assess and
1705	award reasonable attorney fees to the taxpayer.
1706	Section 31.  Subsection (46) of section 420.507, Florida
1707	Statutes, is amended to read:
1708	420.507  Powers of the corporation.--The corporation shall
1709	have all the powers necessary or convenient to carry out and
1710	effectuate the purposes and provisions of this part, including
1711	the following powers which are in addition to all other powers
1712	granted by other provisions of this part:
1713	(46)  To require, as a condition of financing a multifamily
1714	rental project, that an agreement be recorded in the official
1715	records of the county where the real property is located, which
1716	requires that the project be used for housing defined as
1717	affordable in s. 420.0004(3) by persons defined in s.
1718	420.0004(8), (10), (11), and (15). Such an agreement is a state
1719	land use regulation that limits the highest and best use of the
1720	property within the meaning of s. 193.011(1)(b)(2).
1721	Section 32.  Section 213.25, Florida Statutes, is amended
1722	to read:
1723	213.25  Refunds; credits; right of setoff.-- If In any
1724	instance that a taxpayer has a refund or credit due for an
1725	overpayment of taxes assessed under chapter 443 or any of the
1726	chapters specified in s. 72.011(1), the department may reduce
1727	such refund or credit to the extent of any billings not subject
1728	to protest under chapter 443 or s. 213.21 for the same or any
1729	other tax owed by the same taxpayer.
1730	Section 33.  Section 213.054, Florida Statutes, is
1731	repealed.
1732	Section 34.  Except as otherwise expressly provided in this
1733	act, and except for this section, which shall take effect upon
1734	becoming a law, this act shall take effect July 1, 2008.
1735
1736
1737	-----------------------------------------------------
1738	T I T L E  A M E N D M E N T
1739	Remove the entire title and insert:
1740	A bill to be entitled
1741	An act relating to tax administration; amending s. 72.011, F.S.;
1742	revising procedures for actions to contest a tax matter;
1743	amending s. 125.0104, F.S.; revising the list of living quarters
1744	or accommodations the rental or lease of which is subject to the
1745	tourist development tax; providing definitions; providing for
1746	taxation of regulated short-term products; providing that the
1747	occupancy of a timeshare resort and membership or transaction
1748	fee paid by a timeshare owner are not a privilege subject to
1749	taxation; providing that consideration paid for the purchase of
1750	a timeshare license in a timeshare plan is rent subject to
1751	taxation; authorizing the Department of Revenue to establish
1752	audit procedures and to assess for delinquent taxes; requiring
1753	the person operating transient accommodations to separately
1754	state the tax charged on a receipt or other documentation;
1755	providing that persons facilitating the booking of reservations
1756	are not required to separately state tax amounts charged;
1757	requiring that such amounts be remitted as tax and classified as
1758	county funds; providing additional specified uses for certain
1759	tourist tax revenues by certain counties; specifying that
1760	certain provisions of the act are clarifying and remedial in
1761	nature and are not a basis for assessments of tax or for refunds
1762	of tax for periods before the effective date of the act;
1763	amending s. 125.0108, F.S.; revising the list of living quarters
1764	or accommodations the rental or lease of which is subject to
1765	taxation; providing definitions; providing for taxation of
1766	regulated short-term products; providing that the occupancy of a
1767	timeshare resort and membership or transaction fee paid by a
1768	timeshare owner are not a privilege subject to taxation;
1769	providing that consideration paid for the purchase of a
1770	timeshare license in a timeshare plan is rent subject to
1771	taxation; authorizing the department to establish audit
1772	procedures and assess for delinquent taxes; requiring the person
1773	operating transient accommodations to separately state the tax
1774	charged on a receipt or other documentation; providing that
1775	persons facilitating the booking of reservations are not
1776	required to separately state tax amounts charged; requiring that
1777	such amounts be remitted as tax and classified as county funds;
1778	specifying that certain provisions of the act are clarifying and
1779	remedial in nature and are not a basis for assessments of tax or
1780	for refunds of tax for periods before the effective date of the
1781	act; amending s. 196.192, F.S.; providing that educational
1782	institutions owned by exempt entities are also exempt from ad
1783	valorem taxation; amending s. 201.02, F.S.; requiring on certain
1784	documents a notation indicating a nonprofit organization's
1785	exemption from the documentary stamp tax; amending s. 202.29,
1786	F.S.; providing a methodology for taxpayers to report and apply
1787	credits for certain bad debts; amending ss. 212.03 and 212.0305,
1788	F.S.; revising the list of living quarters or sleeping or
1789	housekeeping accommodations that are subject to the transient
1790	rentals tax and the convention development tax; providing
1791	definitions; providing for taxation of regulated short-term
1792	products; providing that the occupancy of an accommodation of a
1793	timeshare resort and membership or transaction fee paid by a
1794	timeshare owner is not a privilege subject to taxation;
1795	providing that consideration paid for the purchase of a
1796	timeshare license in a timeshare plan is rent subject to
1797	taxation; requiring the person operating transient
1798	accommodations to separately state the tax charged on a receipt
1799	or other documentation; providing that persons facilitating the
1800	booking of reservations are not required to separately state tax
1801	amounts charged; requiring that such amounts be remitted as tax
1802	and classified as county funds; authorizing the department to
1803	establish audit procedures and assess for delinquent taxes;
1804	specifying that certain provisions of the act are clarifying and
1805	remedial in nature and are not a basis for assessments of tax or
1806	for refunds of tax for periods before the effective date of the
1807	act; amending s. 212.031, F.S.; conforming a cross-reference;
1808	amending s. 212.055, F.S.; expanding authorization for voter-
1809	approved indigent care surtaxes; authorizing certain counties to
1810	levy a hospital surtax subject to referendum approval; providing
1811	for allocation and uses of surtax proceeds; preserving certain
1812	bonding authority; amending s. 212.08, F.S.; revising provisions
1813	relating to the tax exemption for building materials used to
1814	rehabilitate real property in enterprise zones; providing an
1815	exemption from the use tax for an aircraft that temporarily
1816	enters the state or is temporarily in the state for certain
1817	purposes; providing criteria for proof; specifying the exemption
1818	to be in addition to certain other provisions; amending s.
1819	213.015, F.S.; conforming cross-references; amending s. 213.053,
1820	F.S.; authorizing the department to send certain general
1821	information to taxpayers by electronic means; deleting a
1822	provision that allows the disclosure of certain information to
1823	the Chief Financial Officer; amending s. 213.67, F.S.; revising
1824	criteria for commencing actions to contest a tax levy; amending
1825	s. 220.21, F.S.; revising provisions relating to the electronic
1826	filing of corporate taxes; providing for retroactive operation;
1827	providing for applicability; amending s. 336.021, F.S.; revising
1828	the order of distribution of local option fuel tax revenues;
1829	amending s. 443.1215, F.S.; revising a cross-reference; amending
1830	s. 695.22, F.S.; revising certain deeds and conveyances schedule
1831	information required to be furnished to property appraisers;
1832	amending s. 695.26, F.S.; requiring actual purchase price
1833	information to be shown on certain instruments dealing with
1834	title to real property; amending s. 193.011, F.S.; providing for
1835	consideration of zoning changes and permits in determining the
1836	highest and best use; revising the just valuation factor
1837	relating to the condition of property; including cost of removal
1838	of tangible personal property as a consideration in the net sale
1839	proceeds factor; amending s. 193.016, F.S.; providing for
1840	consideration of value adjustment board decisions for all
1841	properties; creating s. 193.018, F.S.; authorizing owners of
1842	certain properties to enter into deed-restriction agreements
1843	with counties for certain purposes; requiring property
1844	appraisers to consider deed-restriction agreements in
1845	determining just value; providing for payment of back taxes plus
1846	interest if the deed-restriction agreement is terminated early;
1847	amending s. 194.011, F.S.; revising provisions relating to
1848	provision of evidence by petitioners and property appraisers;
1849	amending s. 194.013, F.S.; requiring value adjustment boards to
1850	waive a petition filing fee for taxpayers eligible for certain
1851	constitutional exemptions; amending s. 194.032, F.S.; providing
1852	for criteria for rescheduling certain hearings under certain
1853	circumstances; amending s. 194.034, F.S.; requiring value
1854	adjustment boards to order refund of certain filing fees if a
1855	determination of a property appraiser is overturned; amending s.
1856	194.192, F.S.; providing for judgments against property
1857	appraisers under certain circumstances; providing for assessment
1858	and award of attorney fees to taxpayers under certain
1859	circumstances; amending s. 420.507, F.S.; correcting a cross-
1860	reference; amending s. 213.25, F.S.; clarifying that the
1861	department's authority to reduce tax refunds or credits by the
1862	amount of other taxes owed applies to unemployment compensation
1863	taxes; repealing s. 213.054, F.S., relating to a report naming
1864	persons who claim a deduction for the net earnings of an
1865	international banking facility; providing effective dates.

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