| 1 | A bill to be entitled |
| 2 | An act relating to discretionary sales surtaxes; amending |
| 3 | s. 212.054, F.S.; prohibiting application of certain sales |
| 4 | amount limitations to certain county public hospital |
| 5 | surtaxes; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Paragraph (b) of subsection (2) of section |
| 10 | 212.054, Florida Statutes, is amended to read: |
| 11 | 212.054 Discretionary sales surtax; limitations, |
| 12 | administration, and collection.-- |
| 13 | (2) |
| 14 | (b) However: |
| 15 | 1. The sales amount above $5,000 on any item of tangible |
| 16 | personal property shall not be subject to the surtax. However, |
| 17 | charges for prepaid calling arrangements, as defined in s. |
| 18 | 212.05(1)(e)1.a., shall be subject to the surtax. For purposes |
| 19 | of administering the $5,000 limitation on an item of tangible |
| 20 | personal property, if two or more taxable items of tangible |
| 21 | personal property are sold to the same purchaser at the same |
| 22 | time and, under generally accepted business practice or industry |
| 23 | standards or usage, are normally sold in bulk or are items that, |
| 24 | when assembled, comprise a working unit or part of a working |
| 25 | unit, such items must be considered a single item for purposes |
| 26 | of the $5,000 limitation when supported by a charge ticket, |
| 27 | sales slip, invoice, or other tangible evidence of a single sale |
| 28 | or rental. The limitations imposed by this subparagraph shall |
| 29 | not apply to any surtax levied under s. 212.055(5). |
| 30 | 2. In the case of utility services billed on or after the |
| 31 | effective date of any such surtax, the entire amount of the |
| 32 | charge for utility services shall be subject to the surtax. In |
| 33 | the case of utility services billed after the last day the |
| 34 | surtax is in effect, the entire amount of the charge on said |
| 35 | items shall not be subject to the surtax. "Utility service," as |
| 36 | used in this section, does not include any communications |
| 37 | services as defined in chapter 202. |
| 38 | 3. In the case of written contracts which are signed prior |
| 39 | to the effective date of any such surtax for the construction of |
| 40 | improvements to real property or for remodeling of existing |
| 41 | structures, the surtax shall be paid by the contractor |
| 42 | responsible for the performance of the contract. However, the |
| 43 | contractor may apply for one refund of any such surtax paid on |
| 44 | materials necessary for the completion of the contract. Any |
| 45 | application for refund shall be made no later than 15 months |
| 46 | following initial imposition of the surtax in that county. The |
| 47 | application for refund shall be in the manner prescribed by the |
| 48 | department by rule. A complete application shall include proof |
| 49 | of the written contract and of payment of the surtax. The |
| 50 | application shall contain a sworn statement, signed by the |
| 51 | applicant or its representative, attesting to the validity of |
| 52 | the application. The department shall, within 30 days after |
| 53 | approval of a complete application, certify to the county |
| 54 | information necessary for issuance of a refund to the applicant. |
| 55 | Counties are hereby authorized to issue refunds for this purpose |
| 56 | and shall set aside from the proceeds of the surtax a sum |
| 57 | sufficient to pay any refund lawfully due. Any person who |
| 58 | fraudulently obtains or attempts to obtain a refund pursuant to |
| 59 | this subparagraph, in addition to being liable for repayment of |
| 60 | any refund fraudulently obtained plus a mandatory penalty of 100 |
| 61 | percent of the refund, is guilty of a felony of the third |
| 62 | degree, punishable as provided in s. 775.082, s. 775.083, or s. |
| 63 | 775.084. |
| 64 | 4. In the case of any vessel, railroad, or motor vehicle |
| 65 | common carrier entitled to partial exemption from tax imposed |
| 66 | under this chapter pursuant to s. 212.08(4), (8), or (9), the |
| 67 | basis for imposition of surtax shall be the same as provided in |
| 68 | s. 212.08 and the ratio shall be applied each month to total |
| 69 | purchases in this state of property qualified for proration |
| 70 | which is delivered or sold in the taxing county to establish the |
| 71 | portion used and consumed in intracounty movement and subject to |
| 72 | surtax. |
| 73 | Section 2. This act shall take effect July 1, 2009. |