Florida Senate - 2009                        COMMITTEE AMENDMENT
       Bill No. CS for SB 2248
       
       
       
       
       
       
                                Barcode 876572                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/20/2009           .                                
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       The Committee on Finance and Tax (Altman) recommended the
       following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 62 - 77
    4  and insert:
    5         department’s enabling legislation. Because the Legislature
    6  recognizes that private entities or consortia thereof would
    7  perform a governmental or public purpose or function when they
    8  enter into agreements with the department to design, build,
    9  operate, own, or finance transportation facilities, the
   10  transportation facilities, including leasehold interests
   11  thereof, are exempt from ad valorem taxes as provided in chapter
   12  196 to the extent property is owned by the state or other
   13  government entity, and from intangible taxes as provided in
   14  chapter 199 and special assessments of the state, any city,
   15  town, county, special district, political subdivision of the
   16  state, or any other governmental entity. The private entities or
   17  consortia thereof are exempt from tax imposed by chapter 201 on
   18  all documents or obligations to pay money that arise out of the
   19  agreements to design, build, operate, own, lease, or finance
   20  transportation facilities. Any private entities or consortia
   21  thereof must pay any applicable corporate taxes as provided in
   22  chapters 220 and 221, and unemployment compensation taxes as
   23  provided in chapter 443, and sales and use tax as provided in
   24  chapter 212 shall be applicable. The private entities or
   25  consortia thereof must also register and collect the tax imposed
   26  by chapter 212 on all their direct sales and leases that are
   27  subject to tax under chapter 212. The agreement between the
   28  private entity or consortia thereof and the department
   29  establishing a transportation facility under this chapter
   30  constitute documentation sufficient to claim any exemption under
   31  this section.