Florida Senate - 2009 SB 2582
By Senator Deutch
30-01649E-09 20092582__
1 A bill to be entitled
2 An act relating to the tax on sales, use, and other
3 transactions; amending ss. 212.03, 212.031, 212.04,
4 212.05, 212.0501, 212.0506, 212.06, and 212.08, F.S.;
5 providing for a 1 percent increase in the tax rate;
6 amending s. 212.12, F.S.; revising brackets for
7 calculating sales tax amounts; amending s. 212.20,
8 F.S.; providing for distribution of revenues from the
9 additional 1 percent increase in the tax rate;
10 amending ss. 212.03, 212.031, 212.04, 212.05,
11 212.0501, 212.0506, 212.06, and 212.08, F.S.;
12 providing for a future 1 percent decrease in the tax
13 rate; amending s. 212.12, F.S.; providing for future
14 revision of brackets for calculating sales tax
15 amounts; amending s. 212.20, F.S.; providing for
16 future deletion of a provision providing for
17 distribution of revenues from the additional 1 percent
18 increase in the tax rate; amending ss. 11.45, 202.18,
19 218.245, 218.65, and 288.1169, F.S.; conforming cross
20 references; repealing the 1 percent increase in the
21 tax rate upon the repeal of a sufficient number of
22 exemptions from the tax which are estimated by the
23 Revenue Estimating Conference to generate at least an
24 equivalent amount of revenues; identifying exemptions
25 for consideration for repeal; providing effective
26 dates.
27
28 Be It Enacted by the Legislature of the State of Florida:
29
30 Section 1. Subsections (1), (3), and (6) of section 212.03,
31 Florida Statutes, are amended to read:
32 212.03 Transient rentals tax; rate, procedure, enforcement,
33 exemptions.—
34 (1) It is hereby declared to be the legislative intent that
35 every person is exercising a taxable privilege who engages in
36 the business of renting, leasing, letting, or granting a license
37 to use any living quarters or sleeping or housekeeping
38 accommodations in, from, or a part of, or in connection with any
39 hotel, apartment house, roominghouse, or tourist or trailer
40 camp. However, any person who rents, leases, lets, or grants a
41 license to others to use, occupy, or enter upon any living
42 quarters or sleeping or housekeeping accommodations in apartment
43 houses, roominghouses, tourist camps, or trailer camps, and who
44 exclusively enters into a bona fide written agreement for
45 continuous residence for longer than 6 months in duration at
46 such property is not exercising a taxable privilege. For the
47 exercise of such taxable privilege, a tax is hereby levied in an
48 amount equal to 7 6 percent of and on the total rental charged
49 for such living quarters or sleeping or housekeeping
50 accommodations by the person charging or collecting the rental.
51 Such tax shall apply to hotels, apartment houses, roominghouses,
52 or tourist or trailer camps whether or not there is in
53 connection with any of the same any dining rooms, cafes, or
54 other places where meals or lunches are sold or served to
55 guests.
56 (3) When rentals are received by way of property, goods,
57 wares, merchandise, services, or other things of value, the tax
58 shall be at the rate of 7 6 percent of the value of the
59 property, goods, wares, merchandise, services, or other things
60 of value.
61 (6) It is the legislative intent that every person is
62 engaging in a taxable privilege who leases or rents parking or
63 storage spaces for motor vehicles in parking lots or garages,
64 who leases or rents docking or storage spaces for boats in boat
65 docks or marinas, or who leases or rents tie-down or storage
66 space for aircraft at airports. For the exercise of this
67 privilege, a tax is hereby levied at the rate of 7 6 percent on
68 the total rental charged.
69 Section 2. Paragraphs (c) and (d) of subsection (1) of
70 section 212.031, Florida Statutes, are amended to read:
71 212.031 Tax on rental or license fee for use of real
72 property.—
73 (1)
74 (c) For the exercise of such privilege, a tax is levied in
75 an amount equal to 7 6 percent of and on the total rent or
76 license fee charged for such real property by the person
77 charging or collecting the rental or license fee. The total rent
78 or license fee charged for such real property shall include
79 payments for the granting of a privilege to use or occupy real
80 property for any purpose and shall include base rent, percentage
81 rents, or similar charges. Such charges shall be included in the
82 total rent or license fee subject to tax under this section
83 whether or not they can be attributed to the ability of the
84 lessor's or licensor's property as used or operated to attract
85 customers. Payments for intrinsically valuable personal property
86 such as franchises, trademarks, service marks, logos, or patents
87 are not subject to tax under this section. In the case of a
88 contractual arrangement that provides for both payments taxable
89 as total rent or license fee and payments not subject to tax,
90 the tax shall be based on a reasonable allocation of such
91 payments and shall not apply to that portion which is for the
92 nontaxable payments.
93 (d) When the rental or license fee of any such real
94 property is paid by way of property, goods, wares, merchandise,
95 services, or other thing of value, the tax shall be at the rate
96 of 7 6 percent of the value of the property, goods, wares,
97 merchandise, services, or other thing of value.
98 Section 3. Paragraph (b) of subsection (1) and paragraph
99 (a) of subsection (2) of section 212.04, Florida Statutes, are
100 amended to read:
101 212.04 Admissions tax; rate, procedure, enforcement.—
102 (1)
103 (b) For the exercise of such privilege, a tax is levied at
104 the rate of 7 6 percent of sales price, or the actual value
105 received from such admissions, which 7 6 percent shall be added
106 to and collected with all such admissions from the purchaser
107 thereof, and such tax shall be paid for the exercise of the
108 privilege as defined in the preceding paragraph. Each ticket
109 must show on its face the actual sales price of the admission,
110 or each dealer selling the admission must prominently display at
111 the box office or other place where the admission charge is made
112 a notice disclosing the price of the admission, and the tax
113 shall be computed and collected on the basis of the actual price
114 of the admission charged by the dealer. The sale price or actual
115 value of admission shall, for the purpose of this chapter, be
116 that price remaining after deduction of federal taxes and state
117 or locally imposed or authorized seat surcharges, taxes, or
118 fees, if any, imposed upon such admission. The sale price or
119 actual value does not include separately stated ticket service
120 charges that are imposed by a facility ticket office or a
121 ticketing service and added to a separately stated, established
122 ticket price. The rate of tax on each admission shall be
123 according to the brackets established by s. 212.12(9).
124 (2)(a)1. No tax shall be levied on admissions to athletic
125 or other events sponsored by elementary schools, junior high
126 schools, middle schools, high schools, community colleges,
127 public or private colleges and universities, deaf and blind
128 schools, facilities of the youth services programs of the
129 Department of Children and Family Services, and state
130 correctional institutions when only student, faculty, or inmate
131 talent is used. However, this exemption shall not apply to
132 admission to athletic events sponsored by a state university,
133 and the proceeds of the tax collected on such admissions shall
134 be retained and used by each institution to support women's
135 athletics as provided in s. 1006.71(2)(c).
136 2.a. No tax shall be levied on dues, membership fees, and
137 admission charges imposed by not-for-profit sponsoring
138 organizations. To receive this exemption, the sponsoring
139 organization must qualify as a not-for-profit entity under the
140 provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
141 as amended.
142 b. No tax shall be levied on admission charges to an event
143 sponsored by a governmental entity, sports authority, or sports
144 commission when held in a convention hall, exhibition hall,
145 auditorium, stadium, theater, arena, civic center, performing
146 arts center, or publicly owned recreational facility and when
147 100 percent of the risk of success or failure lies with the
148 sponsor of the event and 100 percent of the funds at risk for
149 the event belong to the sponsor, and student or faculty talent
150 is not exclusively used. As used in this sub-subparagraph, the
151 terms “sports authority” and “sports commission” mean a
152 nonprofit organization that is exempt from federal income tax
153 under s. 501(c)(3) of the Internal Revenue Code and that
154 contracts with a county or municipal government for the purpose
155 of promoting and attracting sports-tourism events to the
156 community with which it contracts. This sub-subparagraph is
157 repealed July 1, 2009.
158 3. No tax shall be levied on an admission paid by a
159 student, or on the student's behalf, to any required place of
160 sport or recreation if the student's participation in the sport
161 or recreational activity is required as a part of a program or
162 activity sponsored by, and under the jurisdiction of, the
163 student's educational institution, provided his or her
164 attendance is as a participant and not as a spectator.
165 4. No tax shall be levied on admissions to the National
166 Football League championship game, on admissions to any
167 semifinal game or championship game of a national collegiate
168 tournament, or on admissions to a Major League Baseball all-star
169 game.
170 5. A participation fee or sponsorship fee imposed by a
171 governmental entity as described in s. 212.08(6) for an athletic
172 or recreational program is exempt when the governmental entity
173 by itself, or in conjunction with an organization exempt under
174 s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
175 sponsors, administers, plans, supervises, directs, and controls
176 the athletic or recreational program.
177 6. Also exempt from the tax imposed by this section to the
178 extent provided in this subparagraph are admissions to live
179 theater, live opera, or live ballet productions in this state
180 which are sponsored by an organization that has received a
181 determination from the Internal Revenue Service that the
182 organization is exempt from federal income tax under s.
183 501(c)(3) of the Internal Revenue Code of 1954, as amended, if
184 the organization actively participates in planning and
185 conducting the event, is responsible for the safety and success
186 of the event, is organized for the purpose of sponsoring live
187 theater, live opera, or live ballet productions in this state,
188 has more than 10,000 subscribing members and has among the
189 stated purposes in its charter the promotion of arts education
190 in the communities which it serves, and will receive at least 20
191 percent of the net profits, if any, of the events which the
192 organization sponsors and will bear the risk of at least 20
193 percent of the losses, if any, from the events which it sponsors
194 if the organization employs other persons as agents to provide
195 services in connection with a sponsored event. Prior to March 1
196 of each year, such organization may apply to the department for
197 a certificate of exemption for admissions to such events
198 sponsored in this state by the organization during the
199 immediately following state fiscal year. The application shall
200 state the total dollar amount of admissions receipts collected
201 by the organization or its agents from such events in this state
202 sponsored by the organization or its agents in the year
203 immediately preceding the year in which the organization applies
204 for the exemption. Such organization shall receive the exemption
205 only to the extent of $1.5 million multiplied by the ratio that
206 such receipts bear to the total of such receipts of all
207 organizations applying for the exemption in such year; however,
208 in no event shall such exemption granted to any organization
209 exceed 7 6 percent of such admissions receipts collected by the
210 organization or its agents in the year immediately preceding the
211 year in which the organization applies for the exemption. Each
212 organization receiving the exemption shall report each month to
213 the department the total admissions receipts collected from such
214 events sponsored by the organization during the preceding month
215 and shall remit to the department an amount equal to 7 6 percent
216 of such receipts reduced by any amount remaining under the
217 exemption. Tickets for such events sold by such organizations
218 shall not reflect the tax otherwise imposed under this section.
219 7. Also exempt from the tax imposed by this section are
220 entry fees for participation in freshwater fishing tournaments.
221 8. Also exempt from the tax imposed by this section are
222 participation or entry fees charged to participants in a game,
223 race, or other sport or recreational event if spectators are
224 charged a taxable admission to such event.
225 9. No tax shall be levied on admissions to any postseason
226 collegiate football game sanctioned by the National Collegiate
227 Athletic Association.
228 Section 4. Subsection (1) of section 212.05, Florida
229 Statutes, is amended to read:
230 212.05 Sales, storage, use tax.—It is hereby declared to be
231 the legislative intent that every person is exercising a taxable
232 privilege who engages in the business of selling tangible
233 personal property at retail in this state, including the
234 business of making mail order sales, or who rents or furnishes
235 any of the things or services taxable under this chapter, or who
236 stores for use or consumption in this state any item or article
237 of tangible personal property as defined herein and who leases
238 or rents such property within the state.
239 (1) For the exercise of such privilege, a tax is levied on
240 each taxable transaction or incident, which tax is due and
241 payable as follows:
242 (a)1.a. At the rate of 7 6 percent of the sales price of
243 each item or article of tangible personal property when sold at
244 retail in this state, computed on each taxable sale for the
245 purpose of remitting the amount of tax due the state, and
246 including each and every retail sale.
247 b. Each occasional or isolated sale of an aircraft, boat,
248 mobile home, or motor vehicle of a class or type which is
249 required to be registered, licensed, titled, or documented in
250 this state or by the United States Government shall be subject
251 to tax at the rate provided in this paragraph. The department
252 shall by rule adopt any nationally recognized publication for
253 valuation of used motor vehicles as the reference price list for
254 any used motor vehicle which is required to be licensed pursuant
255 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
256 party to an occasional or isolated sale of such a vehicle
257 reports to the tax collector a sales price which is less than 80
258 percent of the average loan price for the specified model and
259 year of such vehicle as listed in the most recent reference
260 price list, the tax levied under this paragraph shall be
261 computed by the department on such average loan price unless the
262 parties to the sale have provided to the tax collector an
263 affidavit signed by each party, or other substantial proof,
264 stating the actual sales price. Any party to such sale who
265 reports a sales price less than the actual sales price is guilty
266 of a misdemeanor of the first degree, punishable as provided in
267 s. 775.082 or s. 775.083. The department shall collect or
268 attempt to collect from such party any delinquent sales taxes.
269 In addition, such party shall pay any tax due and any penalty
270 and interest assessed plus a penalty equal to twice the amount
271 of the additional tax owed. Notwithstanding any other provision
272 of law, the Department of Revenue may waive or compromise any
273 penalty imposed pursuant to this subparagraph.
274 2. This paragraph does not apply to the sale of a boat or
275 aircraft by or through a registered dealer under this chapter to
276 a purchaser who, at the time of taking delivery, is a
277 nonresident of this state, does not make his or her permanent
278 place of abode in this state, and is not engaged in carrying on
279 in this state any employment, trade, business, or profession in
280 which the boat or aircraft will be used in this state, or is a
281 corporation none of the officers or directors of which is a
282 resident of, or makes his or her permanent place of abode in,
283 this state, or is a noncorporate entity that has no individual
284 vested with authority to participate in the management,
285 direction, or control of the entity's affairs who is a resident
286 of, or makes his or her permanent abode in, this state. For
287 purposes of this exemption, either a registered dealer acting on
288 his or her own behalf as seller, a registered dealer acting as
289 broker on behalf of a seller, or a registered dealer acting as
290 broker on behalf of the purchaser may be deemed to be the
291 selling dealer. This exemption shall not be allowed unless:
292 a. The purchaser removes a qualifying boat, as described in
293 sub-subparagraph f., from the state within 90 days after the
294 date of purchase or the purchaser removes a nonqualifying boat
295 or an aircraft from this state within 10 days after the date of
296 purchase or, when the boat or aircraft is repaired or altered,
297 within 20 days after completion of the repairs or alterations;
298 b. The purchaser, within 30 days from the date of
299 departure, shall provide the department with written proof that
300 the purchaser licensed, registered, titled, or documented the
301 boat or aircraft outside the state. If such written proof is
302 unavailable, within 30 days the purchaser shall provide proof
303 that the purchaser applied for such license, title,
304 registration, or documentation. The purchaser shall forward to
305 the department proof of title, license, registration, or
306 documentation upon receipt.
307 c. The purchaser, within 10 days of removing the boat or
308 aircraft from Florida, shall furnish the department with proof
309 of removal in the form of receipts for fuel, dockage, slippage,
310 tie-down, or hangaring from outside of Florida. The information
311 so provided must clearly and specifically identify the boat or
312 aircraft;
313 d. The selling dealer, within 5 days of the date of sale,
314 shall provide to the department a copy of the sales invoice,
315 closing statement, bills of sale, and the original affidavit
316 signed by the purchaser attesting that he or she has read the
317 provisions of this section;
318 e. The seller makes a copy of the affidavit a part of his
319 or her record for as long as required by s. 213.35; and
320 f. Unless the nonresident purchaser of a boat of 5 net tons
321 of admeasurement or larger intends to remove the boat from this
322 state within 10 days after the date of purchase or when the boat
323 is repaired or altered, within 20 days after completion of the
324 repairs or alterations, the nonresident purchaser shall apply to
325 the selling dealer for a decal which authorizes 90 days after
326 the date of purchase for removal of the boat. The department is
327 authorized to issue decals in advance to dealers. The number of
328 decals issued in advance to a dealer shall be consistent with
329 the volume of the dealer's past sales of boats which qualify
330 under this sub-subparagraph. The selling dealer or his or her
331 agent shall mark and affix the decals to qualifying boats in the
332 manner prescribed by the department, prior to delivery of the
333 boat.
334 (I) The department is hereby authorized to charge dealers a
335 fee sufficient to recover the costs of decals issued.
336 (II) The proceeds from the sale of decals will be deposited
337 into the administrative trust fund.
338 (III) Decals shall display information to identify the boat
339 as a qualifying boat under this sub-subparagraph, including, but
340 not limited to, the decal's date of expiration.
341 (IV) The department is authorized to require dealers who
342 purchase decals to file reports with the department and may
343 prescribe all necessary records by rule. All such records are
344 subject to inspection by the department.
345 (V) Any dealer or his or her agent who issues a decal
346 falsely, fails to affix a decal, mismarks the expiration date of
347 a decal, or fails to properly account for decals will be
348 considered prima facie to have committed a fraudulent act to
349 evade the tax and will be liable for payment of the tax plus a
350 mandatory penalty of 200 percent of the tax, and shall be liable
351 for fine and punishment as provided by law for a conviction of a
352 misdemeanor of the first degree, as provided in s. 775.082 or s.
353 775.083.
354 (VI) Any nonresident purchaser of a boat who removes a
355 decal prior to permanently removing the boat from the state, or
356 defaces, changes, modifies, or alters a decal in a manner
357 affecting its expiration date prior to its expiration, or who
358 causes or allows the same to be done by another, will be
359 considered prima facie to have committed a fraudulent act to
360 evade the tax and will be liable for payment of the tax plus a
361 mandatory penalty of 200 percent of the tax, and shall be liable
362 for fine and punishment as provided by law for a conviction of a
363 misdemeanor of the first degree, as provided in s. 775.082 or s.
364 775.083.
365 (VII) The department is authorized to adopt rules necessary
366 to administer and enforce this subparagraph and to publish the
367 necessary forms and instructions.
368 (VIII) The department is hereby authorized to adopt
369 emergency rules pursuant to s. 120.54(4) to administer and
370 enforce the provisions of this subparagraph.
371
372 If the purchaser fails to remove the qualifying boat from this
373 state within 90 days after purchase or a nonqualifying boat or
374 an aircraft from this state within 10 days after purchase or,
375 when the boat or aircraft is repaired or altered, within 20 days
376 after completion of such repairs or alterations, or permits the
377 boat or aircraft to return to this state within 6 months from
378 the date of departure, or if the purchaser fails to furnish the
379 department with any of the documentation required by this
380 subparagraph within the prescribed time period, the purchaser
381 shall be liable for use tax on the cost price of the boat or
382 aircraft and, in addition thereto, payment of a penalty to the
383 Department of Revenue equal to the tax payable. This penalty
384 shall be in lieu of the penalty imposed by s. 212.12(2) and is
385 mandatory and shall not be waived by the department. The 90-day
386 period following the sale of a qualifying boat tax-exempt to a
387 nonresident may not be tolled for any reason. Notwithstanding
388 other provisions of this paragraph to the contrary, an aircraft
389 purchased in this state under the provisions of this paragraph
390 may be returned to this state for repairs within 6 months after
391 the date of its departure without being in violation of the law
392 and without incurring liability for the payment of tax or
393 penalty on the purchase price of the aircraft if the aircraft is
394 removed from this state within 20 days after the completion of
395 the repairs and if such removal can be demonstrated by invoices
396 for fuel, tie-down, hangar charges issued by out-of-state
397 vendors or suppliers, or similar documentation.
398 (b) At the rate of 7 6 percent of the cost price of each
399 item or article of tangible personal property when the same is
400 not sold but is used, consumed, distributed, or stored for use
401 or consumption in this state; however, for tangible property
402 originally purchased exempt from tax for use exclusively for
403 lease and which is converted to the owner's own use, tax may be
404 paid on the fair market value of the property at the time of
405 conversion. If the fair market value of the property cannot be
406 determined, use tax at the time of conversion shall be based on
407 the owner's acquisition cost. Under no circumstances may the
408 aggregate amount of sales tax from leasing the property and use
409 tax due at the time of conversion be less than the total sales
410 tax that would have been due on the original acquisition cost
411 paid by the owner.
412 (c) At the rate of 7 6 percent of the gross proceeds
413 derived from the lease or rental of tangible personal property,
414 as defined herein; however, the following special provisions
415 apply to the lease or rental of motor vehicles:
416 1. When a motor vehicle is leased or rented for a period of
417 less than 12 months:
418 a. If the motor vehicle is rented in Florida, the entire
419 amount of such rental is taxable, even if the vehicle is dropped
420 off in another state.
421 b. If the motor vehicle is rented in another state and
422 dropped off in Florida, the rental is exempt from Florida tax.
423 2. Except as provided in subparagraph 3., for the lease or
424 rental of a motor vehicle for a period of not less than 12
425 months, sales tax is due on the lease or rental payments if the
426 vehicle is registered in this state; provided, however, that no
427 tax shall be due if the taxpayer documents use of the motor
428 vehicle outside this state and tax is being paid on the lease or
429 rental payments in another state.
430 3. The tax imposed by this chapter does not apply to the
431 lease or rental of a commercial motor vehicle as defined in s.
432 316.003(66)(a) to one lessee or rentee for a period of not less
433 than 12 months when tax was paid on the purchase price of such
434 vehicle by the lessor. To the extent tax was paid with respect
435 to the purchase of such vehicle in another state, territory of
436 the United States, or the District of Columbia, the Florida tax
437 payable shall be reduced in accordance with the provisions of s.
438 212.06(7). This subparagraph shall only be available when the
439 lease or rental of such property is an established business or
440 part of an established business or the same is incidental or
441 germane to such business.
442 (d) At the rate of 7 6 percent of the lease or rental price
443 paid by a lessee or rentee, or contracted or agreed to be paid
444 by a lessee or rentee, to the owner of the tangible personal
445 property.
446 (e)1. At the rate of 7 6 percent on charges for:
447 a. Prepaid calling arrangements. The tax on charges for
448 prepaid calling arrangements shall be collected at the time of
449 sale and remitted by the selling dealer.
450 (I) “Prepaid calling arrangement” means the separately
451 stated retail sale by advance payment of communications services
452 that consist exclusively of telephone calls originated by using
453 an access number, authorization code, or other means that may be
454 manually, electronically, or otherwise entered and that are sold
455 in predetermined units or dollars whose number declines with use
456 in a known amount.
457 (II) If the sale or recharge of the prepaid calling
458 arrangement does not take place at the dealer's place of
459 business, it shall be deemed to take place at the customer's
460 shipping address or, if no item is shipped, at the customer's
461 address or the location associated with the customer's mobile
462 telephone number.
463 (III) The sale or recharge of a prepaid calling arrangement
464 shall be treated as a sale of tangible personal property for
465 purposes of this chapter, whether or not a tangible item
466 evidencing such arrangement is furnished to the purchaser, and
467 such sale within this state subjects the selling dealer to the
468 jurisdiction of this state for purposes of this subsection.
469 b. The installation of telecommunication and telegraphic
470 equipment.
471 c. Electrical power or energy, except that the tax rate for
472 charges for electrical power or energy is 8 7 percent.
473 2. The provisions of s. 212.17(3), regarding credit for tax
474 paid on charges subsequently found to be worthless, shall be
475 equally applicable to any tax paid under the provisions of this
476 section on charges for prepaid calling arrangements,
477 telecommunication or telegraph services, or electric power
478 subsequently found to be uncollectible. The word “charges” in
479 this paragraph does not include any excise or similar tax levied
480 by the Federal Government, any political subdivision of the
481 state, or any municipality upon the purchase, sale, or recharge
482 of prepaid calling arrangements or upon the purchase or sale of
483 telecommunication, television system program, or telegraph
484 service or electric power, which tax is collected by the seller
485 from the purchaser.
486 (f) At the rate of 7 6 percent on the sale, rental, use,
487 consumption, or storage for use in this state of machines and
488 equipment, and parts and accessories therefor, used in
489 manufacturing, processing, compounding, producing, mining, or
490 quarrying personal property for sale or to be used in furnishing
491 communications, transportation, or public utility services.
492 (g)1. At the rate of 7 6 percent on the retail price of
493 newspapers and magazines sold or used in Florida.
494 2. Notwithstanding other provisions of this chapter,
495 inserts of printed materials which are distributed with a
496 newspaper or magazine are a component part of the newspaper or
497 magazine, and neither the sale nor use of such inserts is
498 subject to tax when:
499 a. Printed by a newspaper or magazine publisher or
500 commercial printer and distributed as a component part of a
501 newspaper or magazine, which means that the items after being
502 printed are delivered directly to a newspaper or magazine
503 publisher by the printer for inclusion in editions of the
504 distributed newspaper or magazine;
505 b. Such publications are labeled as part of the designated
506 newspaper or magazine publication into which they are to be
507 inserted; and
508 c. The purchaser of the insert presents a resale
509 certificate to the vendor stating that the inserts are to be
510 distributed as a component part of a newspaper or magazine.
511 (h)1. A tax is imposed at the rate of 5 4 percent on the
512 charges for the use of coin-operated amusement machines. The tax
513 shall be calculated by dividing the gross receipts from such
514 charges for the applicable reporting period by a divisor,
515 determined as provided in this subparagraph, to compute gross
516 taxable sales, and then subtracting gross taxable sales from
517 gross receipts to arrive at the amount of tax due. For counties
518 that do not impose a discretionary sales surtax, the divisor is
519 equal to 1.05 1.04; for counties that impose a 0.5 percent
520 discretionary sales surtax, the divisor is equal to 1.055 1.045;
521 for counties that impose a 1 percent discretionary sales surtax,
522 the divisor is equal to 1.060 1.050; and for counties that
523 impose a 2 percent sales surtax, the divisor is equal to 1.070
524 1.060. If a county imposes a discretionary sales surtax that is
525 not listed in this subparagraph, the department shall make the
526 applicable divisor available in an electronic format or
527 otherwise. Additional divisors shall bear the same mathematical
528 relationship to the next higher and next lower divisors as the
529 new surtax rate bears to the next higher and next lower surtax
530 rates for which divisors have been established. When a machine
531 is activated by a slug, token, coupon, or any similar device
532 which has been purchased, the tax is on the price paid by the
533 user of the device for such device.
534 2. As used in this paragraph, the term “operator” means any
535 person who possesses a coin-operated amusement machine for the
536 purpose of generating sales through that machine and who is
537 responsible for removing the receipts from the machine.
538 a. If the owner of the machine is also the operator of it,
539 he or she shall be liable for payment of the tax without any
540 deduction for rent or a license fee paid to a location owner for
541 the use of any real property on which the machine is located.
542 b. If the owner or lessee of the machine is also its
543 operator, he or she shall be liable for payment of the tax on
544 the purchase or lease of the machine, as well as the tax on
545 sales generated through the machine.
546 c. If the proprietor of the business where the machine is
547 located does not own the machine, he or she shall be deemed to
548 be the lessee and operator of the machine and is responsible for
549 the payment of the tax on sales, unless such responsibility is
550 otherwise provided for in a written agreement between him or her
551 and the machine owner.
552 3.a. An operator of a coin-operated amusement machine may
553 not operate or cause to be operated in this state any such
554 machine until the operator has registered with the department
555 and has conspicuously displayed an identifying certificate
556 issued by the department. The identifying certificate shall be
557 issued by the department upon application from the operator. The
558 identifying certificate shall include a unique number, and the
559 certificate shall be permanently marked with the operator's
560 name, the operator's sales tax number, and the maximum number of
561 machines to be operated under the certificate. An identifying
562 certificate shall not be transferred from one operator to
563 another. The identifying certificate must be conspicuously
564 displayed on the premises where the coin-operated amusement
565 machines are being operated.
566 b. The operator of the machine must obtain an identifying
567 certificate before the machine is first operated in the state
568 and by July 1 of each year thereafter. The annual fee for each
569 certificate shall be based on the number of machines identified
570 on the application times $30 and is due and payable upon
571 application for the identifying device. The application shall
572 contain the operator's name, sales tax number, business address
573 where the machines are being operated, and the number of
574 machines in operation at that place of business by the operator.
575 No operator may operate more machines than are listed on the
576 certificate. A new certificate is required if more machines are
577 being operated at that location than are listed on the
578 certificate. The fee for the new certificate shall be based on
579 the number of additional machines identified on the application
580 form times $30.
581 c. A penalty of $250 per machine is imposed on the operator
582 for failing to properly obtain and display the required
583 identifying certificate. A penalty of $250 is imposed on the
584 lessee of any machine placed in a place of business without a
585 proper current identifying certificate. Such penalties shall
586 apply in addition to all other applicable taxes, interest, and
587 penalties.
588 d. Operators of coin-operated amusement machines must
589 obtain a separate sales and use tax certificate of registration
590 for each county in which such machines are located. One sales
591 and use tax certificate of registration is sufficient for all of
592 the operator's machines within a single county.
593 4. The provisions of this paragraph do not apply to coin
594 operated amusement machines owned and operated by churches or
595 synagogues.
596 5. In addition to any other penalties imposed by this
597 chapter, a person who knowingly and willfully violates any
598 provision of this paragraph commits a misdemeanor of the second
599 degree, punishable as provided in s. 775.082 or s. 775.083.
600 6. The department may adopt rules necessary to administer
601 the provisions of this paragraph.
602 (i)1. At the rate of 7 6 percent on charges for all:
603 a. Detective, burglar protection, and other protection
604 services (SIC Industry Numbers 7381 and 7382). Any law
605 enforcement officer, as defined in s. 943.10, who is performing
606 approved duties as determined by his or her local law
607 enforcement agency in his or her capacity as a law enforcement
608 officer, and who is subject to the direct and immediate command
609 of his or her law enforcement agency, and in the law enforcement
610 officer's uniform as authorized by his or her law enforcement
611 agency, is performing law enforcement and public safety services
612 and is not performing detective, burglar protection, or other
613 protective services, if the law enforcement officer is
614 performing his or her approved duties in a geographical area in
615 which the law enforcement officer has arrest jurisdiction. Such
616 law enforcement and public safety services are not subject to
617 tax irrespective of whether the duty is characterized as “extra
618 duty,” “off-duty,” or “secondary employment,” and irrespective
619 of whether the officer is paid directly or through the officer's
620 agency by an outside source. The term “law enforcement officer”
621 includes full-time or part-time law enforcement officers, and
622 any auxiliary law enforcement officer, when such auxiliary law
623 enforcement officer is working under the direct supervision of a
624 full-time or part-time law enforcement officer.
625 b. Nonresidential cleaning and nonresidential pest control
626 services (SIC Industry Group Number 734).
627 2. As used in this paragraph, “SIC” means those
628 classifications contained in the Standard Industrial
629 Classification Manual, 1987, as published by the Office of
630 Management and Budget, Executive Office of the President.
631 3. Charges for detective, burglar protection, and other
632 protection security services performed in this state but used
633 outside this state are exempt from taxation. Charges for
634 detective, burglar protection, and other protection security
635 services performed outside this state and used in this state are
636 subject to tax.
637 4. If a transaction involves both the sale or use of a
638 service taxable under this paragraph and the sale or use of a
639 service or any other item not taxable under this chapter, the
640 consideration paid must be separately identified and stated with
641 respect to the taxable and exempt portions of the transaction or
642 the entire transaction shall be presumed taxable. The burden
643 shall be on the seller of the service or the purchaser of the
644 service, whichever applicable, to overcome this presumption by
645 providing documentary evidence as to which portion of the
646 transaction is exempt from tax. The department is authorized to
647 adjust the amount of consideration identified as the taxable and
648 exempt portions of the transaction; however, a determination
649 that the taxable and exempt portions are inaccurately stated and
650 that the adjustment is applicable must be supported by
651 substantial competent evidence.
652 5. Each seller of services subject to sales tax pursuant to
653 this paragraph shall maintain a monthly log showing each
654 transaction for which sales tax was not collected because the
655 services meet the requirements of subparagraph 3. for out-of
656 state use. The log must identify the purchaser's name, location
657 and mailing address, and federal employer identification number,
658 if a business, or the social security number, if an individual,
659 the service sold, the price of the service, the date of sale,
660 the reason for the exemption, and the sales invoice number. The
661 monthly log shall be maintained pursuant to the same
662 requirements and subject to the same penalties imposed for the
663 keeping of similar records pursuant to this chapter.
664 (j)1. Notwithstanding any other provision of this chapter,
665 there is hereby levied a tax on the sale, use, consumption, or
666 storage for use in this state of any coin or currency, whether
667 in circulation or not, when such coin or currency:
668 a. Is not legal tender;
669 b. If legal tender, is sold, exchanged, or traded at a rate
670 in excess of its face value; or
671 c. Is sold, exchanged, or traded at a rate based on its
672 precious metal content.
673 2. Such tax shall be at a rate of 7 6 percent of the price
674 at which the coin or currency is sold, exchanged, or traded,
675 except that, with respect to a coin or currency which is legal
676 tender of the United States and which is sold, exchanged, or
677 traded, such tax shall not be levied.
678 3. There are exempt from this tax exchanges of coins or
679 currency which are in general circulation in, and legal tender
680 of, one nation for coins or currency which are in general
681 circulation in, and legal tender of, another nation when
682 exchanged solely for use as legal tender and at an exchange rate
683 based on the relative value of each as a medium of exchange.
684 4. With respect to any transaction that involves the sale
685 of coins or currency taxable under this paragraph in which the
686 taxable amount represented by the sale of such coins or currency
687 exceeds $500, the entire amount represented by the sale of such
688 coins or currency is exempt from the tax imposed under this
689 paragraph. The dealer must maintain proper documentation, as
690 prescribed by rule of the department, to identify that portion
691 of a transaction which involves the sale of coins or currency
692 and is exempt under this subparagraph.
693 (k) At the rate of 7 6 percent of the sales price of each
694 gallon of diesel fuel not taxed under chapter 206 purchased for
695 use in a vessel.
696 (l) Florists located in this state are liable for sales tax
697 on sales to retail customers regardless of where or by whom the
698 items sold are to be delivered. Florists located in this state
699 are not liable for sales tax on payments received from other
700 florists for items delivered to customers in this state.
701 (m) Operators of game concessions or other concessionaires
702 who customarily award tangible personal property as prizes may,
703 in lieu of paying tax on the cost price of such property, pay
704 tax on 25 percent of the gross receipts from such concession
705 activity.
706 Section 5. Subsection (2) of section 212.0501, Florida
707 Statutes, is amended to read:
708 212.0501 Tax on diesel fuel for business purposes;
709 purchase, storage, and use.—
710 (2) Each person who purchases diesel fuel for consumption,
711 use, or storage by a trade or business shall register as a
712 dealer and remit a use tax, at the rate of 7 6 percent, on the
713 total cost price of diesel fuel consumed.
714 Section 6. Subsection (2) of section 212.0506, Florida
715 Statutes, is amended to read:
716 212.0506 Taxation of service warranties.—
717 (2) For exercising such privilege, a tax is levied on each
718 taxable transaction or incident, which tax is due and payable at
719 the rate of 7 6 percent on the total consideration received or
720 to be received by any person for issuing and delivering any
721 service warranty.
722 Section 7. Paragraph (a) of subsection (1) of section
723 212.06, Florida Statutes, is amended to read:
724 212.06 Sales, storage, use tax; collectible from dealers;
725 “dealer” defined; dealers to collect from purchasers;
726 legislative intent as to scope of tax.—
727 (1)(a) The aforesaid tax at the rate of 7 6 percent of the
728 retail sales price as of the moment of sale, 7 6 percent of the
729 cost price as of the moment of purchase, or 7 6 percent of the
730 cost price as of the moment of commingling with the general mass
731 of property in this state, as the case may be, shall be
732 collectible from all dealers as herein defined on the sale at
733 retail, the use, the consumption, the distribution, and the
734 storage for use or consumption in this state of tangible
735 personal property or services taxable under this chapter. The
736 full amount of the tax on a credit sale, installment sale, or
737 sale made on any kind of deferred payment plan shall be due at
738 the moment of the transaction in the same manner as on a cash
739 sale.
740 Section 8. Paragraph (c) of subsection (11) of section
741 212.08, Florida Statutes, is amended to read:
742 212.08 Sales, rental, use, consumption, distribution, and
743 storage tax; specified exemptions.—The sale at retail, the
744 rental, the use, the consumption, the distribution, and the
745 storage to be used or consumed in this state of the following
746 are hereby specifically exempt from the tax imposed by this
747 chapter.
748 (11) PARTIAL EXEMPTION; FLYABLE AIRCRAFT.—
749 (c) The maximum tax collectible under this subsection may
750 not exceed 7 6 percent of the sales price of such aircraft. No
751 Florida tax may be imposed on the sale of such aircraft if the
752 state in which the aircraft will be domiciled does not allow
753 Florida sales or use tax to be credited against its sales or use
754 tax. Furthermore, no tax may be imposed on the sale of such
755 aircraft if the state in which the aircraft will be domiciled
756 has enacted a sales and use tax exemption for flyable aircraft
757 or if the aircraft will be domiciled outside the United States.
758 Section 9. Subsections (9), (10), and (11) of section
759 212.12, Florida Statutes, are amended to read:
760 212.12 Dealer's credit for collecting tax; penalties for
761 noncompliance; powers of Department of Revenue in dealing with
762 delinquents; brackets applicable to taxable transactions;
763 records required.—
764 (9) Taxes imposed by this chapter upon the privilege of the
765 use, consumption, storage for consumption, or sale of tangible
766 personal property, admissions, license fees, rentals,
767 communication services, and upon the sale or use of services as
768 herein taxed shall be collected upon the basis of an addition of
769 the tax imposed by this chapter to the total price of such
770 admissions, license fees, rentals, communication or other
771 services, or sale price of such article or articles that are
772 purchased, sold, or leased at any one time by or to a customer
773 or buyer; the dealer, or person charged herein, is required to
774 pay a privilege tax in the amount of the tax imposed by this
775 chapter on the total of his or her gross sales of tangible
776 personal property, admissions, license fees, rentals, and
777 communication services or to collect a tax upon the sale or use
778 of services, and such person or dealer shall add the tax imposed
779 by this chapter to the price, license fee, rental, or
780 admissions, and communication or other services and collect the
781 total sum from the purchaser, admittee, licensee, lessee, or
782 consumer. The department shall make available in an electronic
783 format or otherwise the tax amounts and the following brackets
784 applicable to all transactions taxable at the rate of 7 6
785 percent:
786 (a) On single sales of less than 10 cents, no tax shall be
787 added.
788 (b) On single sales in amounts from 10 cents to 14 16
789 cents, both inclusive, 1 cent shall be added for taxes.
790 (c) On sales in amounts from 15 17 cents to 28 33 cents,
791 both inclusive, 2 cents shall be added for taxes.
792 (d) On sales in amounts from 29 34 cents to 42 50 cents,
793 both inclusive, 3 cents shall be added for taxes.
794 (e) On sales in amounts from 43 51 cents to 57 66 cents,
795 both inclusive, 4 cents shall be added for taxes.
796 (f) On sales in amounts from 58 67 cents to 71 83 cents,
797 both inclusive, 5 cents shall be added for taxes.
798 (g) On sales in amounts from 72 84 cents to 85 $1, both
799 inclusive, 6 cents shall be added for taxes.
800 (h) On sales in amounts from 86 cents to $1, both
801 inclusive, 7 cents shall be added for taxes.
802 (i)(h) On sales in amounts of more than $1, 7 6 percent
803 shall be charged upon each dollar of price, plus the appropriate
804 bracket charge upon any fractional part of a dollar.
805 (10) In counties which have adopted a discretionary sales
806 surtax at the rate of 1 percent, the department shall make
807 available in an electronic format or otherwise the tax amounts
808 and the following brackets applicable to all taxable
809 transactions that would otherwise have been transactions taxable
810 at the rate of 7 6 percent:
811 (a) On single sales of less than 10 cents, no tax shall be
812 added.
813 (b) On single sales in amounts from 10 cents to 12 14
814 cents, both inclusive, 1 cent shall be added for taxes.
815 (c) On sales in amounts from 13 15 cents to 25 28 cents,
816 both inclusive, 2 cents shall be added for taxes.
817 (d) On sales in amounts from 26 29 cents to 38 42 cents,
818 both inclusive, 3 cents shall be added for taxes.
819 (e) On sales in amounts from 39 43 cents to 51 57 cents,
820 both inclusive, 4 cents shall be added for taxes.
821 (f) On sales in amounts from 52 58 cents to 64 71 cents,
822 both inclusive, 5 cents shall be added for taxes.
823 (g) On sales in amounts from 65 72 cents to 77 85 cents,
824 both inclusive, 6 cents shall be added for taxes.
825 (h) On sales in amounts from 78 86 cents to 89 cents $1,
826 both inclusive, 7 cents shall be added for taxes.
827 (i) On sales in amounts from 90 cents to $1, both
828 inclusive, 8 cents shall be added for taxes.
829 (j)(i) On sales in amounts from $1 up to, and including,
830 the first $5,000 in price, 8 7 percent shall be charged upon
831 each dollar of price, plus the appropriate bracket charge upon
832 any fractional part of a dollar.
833 (k)(j) On sales in amounts of more than $5,000 in price, 8
834 7 percent shall be added upon the first $5,000 in price, and 7 6
835 percent shall be added upon each dollar of price in excess of
836 the first $5,000 in price, plus the bracket charges upon any
837 fractional part of a dollar as provided for in subsection (9).
838 (11) The department shall make available in an electronic
839 format or otherwise the tax amounts and brackets applicable to
840 all taxable transactions that occur in counties that have a
841 surtax at a rate other than 1 percent which transactions would
842 otherwise have been transactions taxable at the rate of 7 6
843 percent. Likewise, the department shall make available in an
844 electronic format or otherwise the tax amounts and brackets
845 applicable to transactions taxable at 8 7 percent pursuant to s.
846 212.05(1)(e) and on transactions which would otherwise have been
847 so taxable in counties which have adopted a discretionary sales
848 surtax.
849 Section 10. Subsection (6) of section 212.20, Florida
850 Statutes, is amended to read:
851 212.20 Funds collected, disposition; additional powers of
852 department; operational expense; refund of taxes adjudicated
853 unconstitutionally collected.—
854 (6) Distribution of all proceeds under this chapter and s.
855 202.18(1)(b) and (2)(b) shall be as follows:
856 (a) Proceeds from the convention development taxes
857 authorized under s. 212.0305 shall be reallocated to the
858 Convention Development Tax Clearing Trust Fund.
859 (b) Proceeds from discretionary sales surtaxes imposed
860 pursuant to ss. 212.054 and 212.055 shall be reallocated to the
861 Discretionary Sales Surtax Clearing Trust Fund.
862 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
863 and 212.18(3) shall remain with the General Revenue Fund.
864 (d) One-seventh of the proceeds of all other taxes and fees
865 imposed pursuant to this chapter shall remain in the General
866 Revenue Fund and be appropriated exclusively to fund K-20 public
867 education. It is the intent of the Legislature that these funds
868 be used for the purpose of avoiding and reversing decreases in
869 funding. Priority consideration for funding shall be given to
870 any program that was reduced or eliminated in the 2008-2009
871 fiscal year. This paragraph expires July 1, 2012.
872 (e)(d) The proceeds of all other taxes and fees imposed
873 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
874 and (2)(b) shall be distributed as follows:
875 1. In any fiscal year, the greater of $500 million, minus
876 an amount equal to 4.6 percent of the proceeds of the taxes
877 collected pursuant to chapter 201, or 5 percent of all other
878 taxes and fees imposed pursuant to this chapter or remitted
879 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
880 monthly installments into the General Revenue Fund.
881 2. Two-tenths of one percent shall be transferred to the
882 Ecosystem Management and Restoration Trust Fund to be used for
883 water quality improvement and water restoration projects.
884 3. After the distribution under subparagraphs 1. and 2.,
885 8.814 percent of the amount remitted by a sales tax dealer
886 located within a participating county pursuant to s. 218.61
887 shall be transferred into the Local Government Half-cent Sales
888 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
889 be transferred pursuant to this subparagraph to the Local
890 Government Half-cent Sales Tax Clearing Trust Fund shall be
891 reduced by 0.1 percent, and the department shall distribute this
892 amount to the Public Employees Relations Commission Trust Fund
893 less $5,000 each month, which shall be added to the amount
894 calculated in subparagraph 4. and distributed accordingly.
895 4. After the distribution under subparagraphs 1., 2., and
896 3., 0.095 percent shall be transferred to the Local Government
897 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
898 to s. 218.65.
899 5. After the distributions under subparagraphs 1., 2., 3.,
900 and 4., 2.0440 percent of the available proceeds pursuant to
901 this paragraph shall be transferred monthly to the Revenue
902 Sharing Trust Fund for Counties pursuant to s. 218.215.
903 6. After the distributions under subparagraphs 1., 2., 3.,
904 and 4., 1.3409 percent of the available proceeds pursuant to
905 this paragraph shall be transferred monthly to the Revenue
906 Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
907 the total revenue to be distributed pursuant to this
908 subparagraph is at least as great as the amount due from the
909 Revenue Sharing Trust Fund for Municipalities and the former
910 Municipal Financial Assistance Trust Fund in state fiscal year
911 1999-2000, no municipality shall receive less than the amount
912 due from the Revenue Sharing Trust Fund for Municipalities and
913 the former Municipal Financial Assistance Trust Fund in state
914 fiscal year 1999-2000. If the total proceeds to be distributed
915 are less than the amount received in combination from the
916 Revenue Sharing Trust Fund for Municipalities and the former
917 Municipal Financial Assistance Trust Fund in state fiscal year
918 1999-2000, each municipality shall receive an amount
919 proportionate to the amount it was due in state fiscal year
920 1999-2000.
921 7. Of the remaining proceeds:
922 a. In each fiscal year, the sum of $29,915,500 shall be
923 divided into as many equal parts as there are counties in the
924 state, and one part shall be distributed to each county. The
925 distribution among the several counties shall begin each fiscal
926 year on or before January 5th and shall continue monthly for a
927 total of 4 months. If a local or special law required that any
928 moneys accruing to a county in fiscal year 1999-2000 under the
929 then-existing provisions of s. 550.135 be paid directly to the
930 district school board, special district, or a municipal
931 government, such payment shall continue until such time that the
932 local or special law is amended or repealed. The state covenants
933 with holders of bonds or other instruments of indebtedness
934 issued by local governments, special districts, or district
935 school boards prior to July 1, 2000, that it is not the intent
936 of this subparagraph to adversely affect the rights of those
937 holders or relieve local governments, special districts, or
938 district school boards of the duty to meet their obligations as
939 a result of previous pledges or assignments or trusts entered
940 into which obligated funds received from the distribution to
941 county governments under then-existing s. 550.135. This
942 distribution specifically is in lieu of funds distributed under
943 s. 550.135 prior to July 1, 2000.
944 b. The department shall distribute $166,667 monthly
945 pursuant to s. 288.1162 to each applicant that has been
946 certified as a “facility for a new professional sports
947 franchise” or a “facility for a retained professional sports
948 franchise” pursuant to s. 288.1162. Up to $41,667 shall be
949 distributed monthly by the department to each applicant that has
950 been certified as a “facility for a retained spring training
951 franchise” pursuant to s. 288.1162; however, not more than
952 $416,670 may be distributed monthly in the aggregate to all
953 certified facilities for a retained spring training franchise.
954 Distributions shall begin 60 days following such certification
955 and shall continue for not more than 30 years. Nothing contained
956 in this paragraph shall be construed to allow an applicant
957 certified pursuant to s. 288.1162 to receive more in
958 distributions than actually expended by the applicant for the
959 public purposes provided for in s. 288.1162(6).
960 c. Beginning 30 days after notice by the Office of Tourism,
961 Trade, and Economic Development to the Department of Revenue
962 that an applicant has been certified as the professional golf
963 hall of fame pursuant to s. 288.1168 and is open to the public,
964 $166,667 shall be distributed monthly, for up to 300 months, to
965 the applicant.
966 d. Beginning 30 days after notice by the Office of Tourism,
967 Trade, and Economic Development to the Department of Revenue
968 that the applicant has been certified as the International Game
969 Fish Association World Center facility pursuant to s. 288.1169,
970 and the facility is open to the public, $83,333 shall be
971 distributed monthly, for up to 168 months, to the applicant.
972 This distribution is subject to reduction pursuant to s.
973 288.1169. A lump sum payment of $999,996 shall be made, after
974 certification and before July 1, 2000.
975 8. All other proceeds shall remain with the General Revenue
976 Fund.
977 Section 11. Effective July 1, 2012, subsections (1), (3),
978 and (6) of section 212.03, Florida Statutes, as amended by this
979 act, are amended to read:
980 212.03 Transient rentals tax; rate, procedure, enforcement,
981 exemptions.—
982 (1) It is hereby declared to be the legislative intent that
983 every person is exercising a taxable privilege who engages in
984 the business of renting, leasing, letting, or granting a license
985 to use any living quarters or sleeping or housekeeping
986 accommodations in, from, or a part of, or in connection with any
987 hotel, apartment house, roominghouse, or tourist or trailer
988 camp. However, any person who rents, leases, lets, or grants a
989 license to others to use, occupy, or enter upon any living
990 quarters or sleeping or housekeeping accommodations in apartment
991 houses, roominghouses, tourist camps, or trailer camps, and who
992 exclusively enters into a bona fide written agreement for
993 continuous residence for longer than 6 months in duration at
994 such property is not exercising a taxable privilege. For the
995 exercise of such taxable privilege, a tax is hereby levied in an
996 amount equal to 6 7 percent of and on the total rental charged
997 for such living quarters or sleeping or housekeeping
998 accommodations by the person charging or collecting the rental.
999 Such tax shall apply to hotels, apartment houses, roominghouses,
1000 or tourist or trailer camps whether or not there is in
1001 connection with any of the same any dining rooms, cafes, or
1002 other places where meals or lunches are sold or served to
1003 guests.
1004 (3) When rentals are received by way of property, goods,
1005 wares, merchandise, services, or other things of value, the tax
1006 shall be at the rate of 6 7 percent of the value of the
1007 property, goods, wares, merchandise, services, or other things
1008 of value.
1009 (6) It is the legislative intent that every person is
1010 engaging in a taxable privilege who leases or rents parking or
1011 storage spaces for motor vehicles in parking lots or garages,
1012 who leases or rents docking or storage spaces for boats in boat
1013 docks or marinas, or who leases or rents tie-down or storage
1014 space for aircraft at airports. For the exercise of this
1015 privilege, a tax is hereby levied at the rate of 6 7 percent on
1016 the total rental charged.
1017 Section 12. Effective July 1, 2012, paragraphs (c) and (d)
1018 of subsection (1) of section 212.031, Florida Statutes, as
1019 amended by this act, are amended to read:
1020 212.031 Tax on rental or license fee for use of real
1021 property.—
1022 (1)
1023 (c) For the exercise of such privilege, a tax is levied in
1024 an amount equal to 6 7 percent of and on the total rent or
1025 license fee charged for such real property by the person
1026 charging or collecting the rental or license fee. The total rent
1027 or license fee charged for such real property shall include
1028 payments for the granting of a privilege to use or occupy real
1029 property for any purpose and shall include base rent, percentage
1030 rents, or similar charges. Such charges shall be included in the
1031 total rent or license fee subject to tax under this section
1032 whether or not they can be attributed to the ability of the
1033 lessor's or licensor's property as used or operated to attract
1034 customers. Payments for intrinsically valuable personal property
1035 such as franchises, trademarks, service marks, logos, or patents
1036 are not subject to tax under this section. In the case of a
1037 contractual arrangement that provides for both payments taxable
1038 as total rent or license fee and payments not subject to tax,
1039 the tax shall be based on a reasonable allocation of such
1040 payments and shall not apply to that portion which is for the
1041 nontaxable payments.
1042 (d) When the rental or license fee of any such real
1043 property is paid by way of property, goods, wares, merchandise,
1044 services, or other thing of value, the tax shall be at the rate
1045 of 6 7 percent of the value of the property, goods, wares,
1046 merchandise, services, or other thing of value.
1047 Section 13. Effective July 1, 2012, paragraph (b) of
1048 subsection (1) and paragraph (a) of subsection (2) of section
1049 212.04, Florida Statutes, as amended by this act, are amended to
1050 read:
1051 212.04 Admissions tax; rate, procedure, enforcement.—
1052 (1)
1053 (b) For the exercise of such privilege, a tax is levied at
1054 the rate of 6 7 percent of sales price, or the actual value
1055 received from such admissions, which 6 7 percent shall be added
1056 to and collected with all such admissions from the purchaser
1057 thereof, and such tax shall be paid for the exercise of the
1058 privilege as defined in the preceding paragraph. Each ticket
1059 must show on its face the actual sales price of the admission,
1060 or each dealer selling the admission must prominently display at
1061 the box office or other place where the admission charge is made
1062 a notice disclosing the price of the admission, and the tax
1063 shall be computed and collected on the basis of the actual price
1064 of the admission charged by the dealer. The sale price or actual
1065 value of admission shall, for the purpose of this chapter, be
1066 that price remaining after deduction of federal taxes and state
1067 or locally imposed or authorized seat surcharges, taxes, or
1068 fees, if any, imposed upon such admission. The sale price or
1069 actual value does not include separately stated ticket service
1070 charges that are imposed by a facility ticket office or a
1071 ticketing service and added to a separately stated, established
1072 ticket price. The rate of tax on each admission shall be
1073 according to the brackets established by s. 212.12(9).
1074 (2)(a)1. No tax shall be levied on admissions to athletic
1075 or other events sponsored by elementary schools, junior high
1076 schools, middle schools, high schools, community colleges,
1077 public or private colleges and universities, deaf and blind
1078 schools, facilities of the youth services programs of the
1079 Department of Children and Family Services, and state
1080 correctional institutions when only student, faculty, or inmate
1081 talent is used. However, this exemption shall not apply to
1082 admission to athletic events sponsored by a state university,
1083 and the proceeds of the tax collected on such admissions shall
1084 be retained and used by each institution to support women's
1085 athletics as provided in s. 1006.71(2)(c).
1086 2.a. No tax shall be levied on dues, membership fees, and
1087 admission charges imposed by not-for-profit sponsoring
1088 organizations. To receive this exemption, the sponsoring
1089 organization must qualify as a not-for-profit entity under the
1090 provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
1091 as amended.
1092 b. No tax shall be levied on admission charges to an event
1093 sponsored by a governmental entity, sports authority, or sports
1094 commission when held in a convention hall, exhibition hall,
1095 auditorium, stadium, theater, arena, civic center, performing
1096 arts center, or publicly owned recreational facility and when
1097 100 percent of the risk of success or failure lies with the
1098 sponsor of the event and 100 percent of the funds at risk for
1099 the event belong to the sponsor, and student or faculty talent
1100 is not exclusively used. As used in this sub-subparagraph, the
1101 terms “sports authority” and “sports commission” mean a
1102 nonprofit organization that is exempt from federal income tax
1103 under s. 501(c)(3) of the Internal Revenue Code and that
1104 contracts with a county or municipal government for the purpose
1105 of promoting and attracting sports-tourism events to the
1106 community with which it contracts. This sub-subparagraph is
1107 repealed July 1, 2009.
1108 3. No tax shall be levied on an admission paid by a
1109 student, or on the student's behalf, to any required place of
1110 sport or recreation if the student's participation in the sport
1111 or recreational activity is required as a part of a program or
1112 activity sponsored by, and under the jurisdiction of, the
1113 student's educational institution, provided his or her
1114 attendance is as a participant and not as a spectator.
1115 4. No tax shall be levied on admissions to the National
1116 Football League championship game, on admissions to any
1117 semifinal game or championship game of a national collegiate
1118 tournament, or on admissions to a Major League Baseball all-star
1119 game.
1120 5. A participation fee or sponsorship fee imposed by a
1121 governmental entity as described in s. 212.08(6) for an athletic
1122 or recreational program is exempt when the governmental entity
1123 by itself, or in conjunction with an organization exempt under
1124 s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
1125 sponsors, administers, plans, supervises, directs, and controls
1126 the athletic or recreational program.
1127 6. Also exempt from the tax imposed by this section to the
1128 extent provided in this subparagraph are admissions to live
1129 theater, live opera, or live ballet productions in this state
1130 which are sponsored by an organization that has received a
1131 determination from the Internal Revenue Service that the
1132 organization is exempt from federal income tax under s.
1133 501(c)(3) of the Internal Revenue Code of 1954, as amended, if
1134 the organization actively participates in planning and
1135 conducting the event, is responsible for the safety and success
1136 of the event, is organized for the purpose of sponsoring live
1137 theater, live opera, or live ballet productions in this state,
1138 has more than 10,000 subscribing members and has among the
1139 stated purposes in its charter the promotion of arts education
1140 in the communities which it serves, and will receive at least 20
1141 percent of the net profits, if any, of the events which the
1142 organization sponsors and will bear the risk of at least 20
1143 percent of the losses, if any, from the events which it sponsors
1144 if the organization employs other persons as agents to provide
1145 services in connection with a sponsored event. Prior to March 1
1146 of each year, such organization may apply to the department for
1147 a certificate of exemption for admissions to such events
1148 sponsored in this state by the organization during the
1149 immediately following state fiscal year. The application shall
1150 state the total dollar amount of admissions receipts collected
1151 by the organization or its agents from such events in this state
1152 sponsored by the organization or its agents in the year
1153 immediately preceding the year in which the organization applies
1154 for the exemption. Such organization shall receive the exemption
1155 only to the extent of $1.5 million multiplied by the ratio that
1156 such receipts bear to the total of such receipts of all
1157 organizations applying for the exemption in such year; however,
1158 in no event shall such exemption granted to any organization
1159 exceed 6 7 percent of such admissions receipts collected by the
1160 organization or its agents in the year immediately preceding the
1161 year in which the organization applies for the exemption. Each
1162 organization receiving the exemption shall report each month to
1163 the department the total admissions receipts collected from such
1164 events sponsored by the organization during the preceding month
1165 and shall remit to the department an amount equal to 6 7 percent
1166 of such receipts reduced by any amount remaining under the
1167 exemption. Tickets for such events sold by such organizations
1168 shall not reflect the tax otherwise imposed under this section.
1169 7. Also exempt from the tax imposed by this section are
1170 entry fees for participation in freshwater fishing tournaments.
1171 8. Also exempt from the tax imposed by this section are
1172 participation or entry fees charged to participants in a game,
1173 race, or other sport or recreational event if spectators are
1174 charged a taxable admission to such event.
1175 9. No tax shall be levied on admissions to any postseason
1176 collegiate football game sanctioned by the National Collegiate
1177 Athletic Association.
1178 Section 14. Effective July 1, 2012, subsection (1) of
1179 section 212.05, Florida Statutes, as amended by this act, is
1180 amended to read:
1181 212.05 Sales, storage, use tax.—It is hereby declared to be
1182 the legislative intent that every person is exercising a taxable
1183 privilege who engages in the business of selling tangible
1184 personal property at retail in this state, including the
1185 business of making mail order sales, or who rents or furnishes
1186 any of the things or services taxable under this chapter, or who
1187 stores for use or consumption in this state any item or article
1188 of tangible personal property as defined herein and who leases
1189 or rents such property within the state.
1190 (1) For the exercise of such privilege, a tax is levied on
1191 each taxable transaction or incident, which tax is due and
1192 payable as follows:
1193 (a)1.a. At the rate of 6 7 percent of the sales price of
1194 each item or article of tangible personal property when sold at
1195 retail in this state, computed on each taxable sale for the
1196 purpose of remitting the amount of tax due the state, and
1197 including each and every retail sale.
1198 b. Each occasional or isolated sale of an aircraft, boat,
1199 mobile home, or motor vehicle of a class or type which is
1200 required to be registered, licensed, titled, or documented in
1201 this state or by the United States Government shall be subject
1202 to tax at the rate provided in this paragraph. The department
1203 shall by rule adopt any nationally recognized publication for
1204 valuation of used motor vehicles as the reference price list for
1205 any used motor vehicle which is required to be licensed pursuant
1206 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
1207 party to an occasional or isolated sale of such a vehicle
1208 reports to the tax collector a sales price which is less than 80
1209 percent of the average loan price for the specified model and
1210 year of such vehicle as listed in the most recent reference
1211 price list, the tax levied under this paragraph shall be
1212 computed by the department on such average loan price unless the
1213 parties to the sale have provided to the tax collector an
1214 affidavit signed by each party, or other substantial proof,
1215 stating the actual sales price. Any party to such sale who
1216 reports a sales price less than the actual sales price is guilty
1217 of a misdemeanor of the first degree, punishable as provided in
1218 s. 775.082 or s. 775.083. The department shall collect or
1219 attempt to collect from such party any delinquent sales taxes.
1220 In addition, such party shall pay any tax due and any penalty
1221 and interest assessed plus a penalty equal to twice the amount
1222 of the additional tax owed. Notwithstanding any other provision
1223 of law, the Department of Revenue may waive or compromise any
1224 penalty imposed pursuant to this subparagraph.
1225 2. This paragraph does not apply to the sale of a boat or
1226 aircraft by or through a registered dealer under this chapter to
1227 a purchaser who, at the time of taking delivery, is a
1228 nonresident of this state, does not make his or her permanent
1229 place of abode in this state, and is not engaged in carrying on
1230 in this state any employment, trade, business, or profession in
1231 which the boat or aircraft will be used in this state, or is a
1232 corporation none of the officers or directors of which is a
1233 resident of, or makes his or her permanent place of abode in,
1234 this state, or is a noncorporate entity that has no individual
1235 vested with authority to participate in the management,
1236 direction, or control of the entity's affairs who is a resident
1237 of, or makes his or her permanent abode in, this state. For
1238 purposes of this exemption, either a registered dealer acting on
1239 his or her own behalf as seller, a registered dealer acting as
1240 broker on behalf of a seller, or a registered dealer acting as
1241 broker on behalf of the purchaser may be deemed to be the
1242 selling dealer. This exemption shall not be allowed unless:
1243 a. The purchaser removes a qualifying boat, as described in
1244 sub-subparagraph f., from the state within 90 days after the
1245 date of purchase or the purchaser removes a nonqualifying boat
1246 or an aircraft from this state within 10 days after the date of
1247 purchase or, when the boat or aircraft is repaired or altered,
1248 within 20 days after completion of the repairs or alterations;
1249 b. The purchaser, within 30 days from the date of
1250 departure, shall provide the department with written proof that
1251 the purchaser licensed, registered, titled, or documented the
1252 boat or aircraft outside the state. If such written proof is
1253 unavailable, within 30 days the purchaser shall provide proof
1254 that the purchaser applied for such license, title,
1255 registration, or documentation. The purchaser shall forward to
1256 the department proof of title, license, registration, or
1257 documentation upon receipt.
1258 c. The purchaser, within 10 days of removing the boat or
1259 aircraft from Florida, shall furnish the department with proof
1260 of removal in the form of receipts for fuel, dockage, slippage,
1261 tie-down, or hangaring from outside of Florida. The information
1262 so provided must clearly and specifically identify the boat or
1263 aircraft;
1264 d. The selling dealer, within 5 days of the date of sale,
1265 shall provide to the department a copy of the sales invoice,
1266 closing statement, bills of sale, and the original affidavit
1267 signed by the purchaser attesting that he or she has read the
1268 provisions of this section;
1269 e. The seller makes a copy of the affidavit a part of his
1270 or her record for as long as required by s. 213.35; and
1271 f. Unless the nonresident purchaser of a boat of 5 net tons
1272 of admeasurement or larger intends to remove the boat from this
1273 state within 10 days after the date of purchase or when the boat
1274 is repaired or altered, within 20 days after completion of the
1275 repairs or alterations, the nonresident purchaser shall apply to
1276 the selling dealer for a decal which authorizes 90 days after
1277 the date of purchase for removal of the boat. The department is
1278 authorized to issue decals in advance to dealers. The number of
1279 decals issued in advance to a dealer shall be consistent with
1280 the volume of the dealer's past sales of boats which qualify
1281 under this sub-subparagraph. The selling dealer or his or her
1282 agent shall mark and affix the decals to qualifying boats in the
1283 manner prescribed by the department, prior to delivery of the
1284 boat.
1285 (I) The department is hereby authorized to charge dealers a
1286 fee sufficient to recover the costs of decals issued.
1287 (II) The proceeds from the sale of decals will be deposited
1288 into the administrative trust fund.
1289 (III) Decals shall display information to identify the boat
1290 as a qualifying boat under this sub-subparagraph, including, but
1291 not limited to, the decal's date of expiration.
1292 (IV) The department is authorized to require dealers who
1293 purchase decals to file reports with the department and may
1294 prescribe all necessary records by rule. All such records are
1295 subject to inspection by the department.
1296 (V) Any dealer or his or her agent who issues a decal
1297 falsely, fails to affix a decal, mismarks the expiration date of
1298 a decal, or fails to properly account for decals will be
1299 considered prima facie to have committed a fraudulent act to
1300 evade the tax and will be liable for payment of the tax plus a
1301 mandatory penalty of 200 percent of the tax, and shall be liable
1302 for fine and punishment as provided by law for a conviction of a
1303 misdemeanor of the first degree, as provided in s. 775.082 or s.
1304 775.083.
1305 (VI) Any nonresident purchaser of a boat who removes a
1306 decal prior to permanently removing the boat from the state, or
1307 defaces, changes, modifies, or alters a decal in a manner
1308 affecting its expiration date prior to its expiration, or who
1309 causes or allows the same to be done by another, will be
1310 considered prima facie to have committed a fraudulent act to
1311 evade the tax and will be liable for payment of the tax plus a
1312 mandatory penalty of 200 percent of the tax, and shall be liable
1313 for fine and punishment as provided by law for a conviction of a
1314 misdemeanor of the first degree, as provided in s. 775.082 or s.
1315 775.083.
1316 (VII) The department is authorized to adopt rules necessary
1317 to administer and enforce this subparagraph and to publish the
1318 necessary forms and instructions.
1319 (VIII) The department is hereby authorized to adopt
1320 emergency rules pursuant to s. 120.54(4) to administer and
1321 enforce the provisions of this subparagraph.
1322
1323 If the purchaser fails to remove the qualifying boat from this
1324 state within 90 days after purchase or a nonqualifying boat or
1325 an aircraft from this state within 10 days after purchase or,
1326 when the boat or aircraft is repaired or altered, within 20 days
1327 after completion of such repairs or alterations, or permits the
1328 boat or aircraft to return to this state within 6 months from
1329 the date of departure, or if the purchaser fails to furnish the
1330 department with any of the documentation required by this
1331 subparagraph within the prescribed time period, the purchaser
1332 shall be liable for use tax on the cost price of the boat or
1333 aircraft and, in addition thereto, payment of a penalty to the
1334 Department of Revenue equal to the tax payable. This penalty
1335 shall be in lieu of the penalty imposed by s. 212.12(2) and is
1336 mandatory and shall not be waived by the department. The 90-day
1337 period following the sale of a qualifying boat tax-exempt to a
1338 nonresident may not be tolled for any reason. Notwithstanding
1339 other provisions of this paragraph to the contrary, an aircraft
1340 purchased in this state under the provisions of this paragraph
1341 may be returned to this state for repairs within 6 months after
1342 the date of its departure without being in violation of the law
1343 and without incurring liability for the payment of tax or
1344 penalty on the purchase price of the aircraft if the aircraft is
1345 removed from this state within 20 days after the completion of
1346 the repairs and if such removal can be demonstrated by invoices
1347 for fuel, tie-down, hangar charges issued by out-of-state
1348 vendors or suppliers, or similar documentation.
1349 (b) At the rate of 6 7 percent of the cost price of each
1350 item or article of tangible personal property when the same is
1351 not sold but is used, consumed, distributed, or stored for use
1352 or consumption in this state; however, for tangible property
1353 originally purchased exempt from tax for use exclusively for
1354 lease and which is converted to the owner's own use, tax may be
1355 paid on the fair market value of the property at the time of
1356 conversion. If the fair market value of the property cannot be
1357 determined, use tax at the time of conversion shall be based on
1358 the owner's acquisition cost. Under no circumstances may the
1359 aggregate amount of sales tax from leasing the property and use
1360 tax due at the time of conversion be less than the total sales
1361 tax that would have been due on the original acquisition cost
1362 paid by the owner.
1363 (c) At the rate of 6 7 percent of the gross proceeds
1364 derived from the lease or rental of tangible personal property,
1365 as defined herein; however, the following special provisions
1366 apply to the lease or rental of motor vehicles:
1367 1. When a motor vehicle is leased or rented for a period of
1368 less than 12 months:
1369 a. If the motor vehicle is rented in Florida, the entire
1370 amount of such rental is taxable, even if the vehicle is dropped
1371 off in another state.
1372 b. If the motor vehicle is rented in another state and
1373 dropped off in Florida, the rental is exempt from Florida tax.
1374 2. Except as provided in subparagraph 3., for the lease or
1375 rental of a motor vehicle for a period of not less than 12
1376 months, sales tax is due on the lease or rental payments if the
1377 vehicle is registered in this state; provided, however, that no
1378 tax shall be due if the taxpayer documents use of the motor
1379 vehicle outside this state and tax is being paid on the lease or
1380 rental payments in another state.
1381 3. The tax imposed by this chapter does not apply to the
1382 lease or rental of a commercial motor vehicle as defined in s.
1383 316.003(66)(a) to one lessee or rentee for a period of not less
1384 than 12 months when tax was paid on the purchase price of such
1385 vehicle by the lessor. To the extent tax was paid with respect
1386 to the purchase of such vehicle in another state, territory of
1387 the United States, or the District of Columbia, the Florida tax
1388 payable shall be reduced in accordance with the provisions of s.
1389 212.06(7). This subparagraph shall only be available when the
1390 lease or rental of such property is an established business or
1391 part of an established business or the same is incidental or
1392 germane to such business.
1393 (d) At the rate of 6 7 percent of the lease or rental price
1394 paid by a lessee or rentee, or contracted or agreed to be paid
1395 by a lessee or rentee, to the owner of the tangible personal
1396 property.
1397 (e)1. At the rate of 6 7 percent on charges for:
1398 a. Prepaid calling arrangements. The tax on charges for
1399 prepaid calling arrangements shall be collected at the time of
1400 sale and remitted by the selling dealer.
1401 (I) “Prepaid calling arrangement” means the separately
1402 stated retail sale by advance payment of communications services
1403 that consist exclusively of telephone calls originated by using
1404 an access number, authorization code, or other means that may be
1405 manually, electronically, or otherwise entered and that are sold
1406 in predetermined units or dollars whose number declines with use
1407 in a known amount.
1408 (II) If the sale or recharge of the prepaid calling
1409 arrangement does not take place at the dealer's place of
1410 business, it shall be deemed to take place at the customer's
1411 shipping address or, if no item is shipped, at the customer's
1412 address or the location associated with the customer's mobile
1413 telephone number.
1414 (III) The sale or recharge of a prepaid calling arrangement
1415 shall be treated as a sale of tangible personal property for
1416 purposes of this chapter, whether or not a tangible item
1417 evidencing such arrangement is furnished to the purchaser, and
1418 such sale within this state subjects the selling dealer to the
1419 jurisdiction of this state for purposes of this subsection.
1420 b. The installation of telecommunication and telegraphic
1421 equipment.
1422 c. Electrical power or energy, except that the tax rate for
1423 charges for electrical power or energy is 7 8 percent.
1424 2. The provisions of s. 212.17(3), regarding credit for tax
1425 paid on charges subsequently found to be worthless, shall be
1426 equally applicable to any tax paid under the provisions of this
1427 section on charges for prepaid calling arrangements,
1428 telecommunication or telegraph services, or electric power
1429 subsequently found to be uncollectible. The word “charges” in
1430 this paragraph does not include any excise or similar tax levied
1431 by the Federal Government, any political subdivision of the
1432 state, or any municipality upon the purchase, sale, or recharge
1433 of prepaid calling arrangements or upon the purchase or sale of
1434 telecommunication, television system program, or telegraph
1435 service or electric power, which tax is collected by the seller
1436 from the purchaser.
1437 (f) At the rate of 6 7 percent on the sale, rental, use,
1438 consumption, or storage for use in this state of machines and
1439 equipment, and parts and accessories therefor, used in
1440 manufacturing, processing, compounding, producing, mining, or
1441 quarrying personal property for sale or to be used in furnishing
1442 communications, transportation, or public utility services.
1443 (g)1. At the rate of 6 7 percent on the retail price of
1444 newspapers and magazines sold or used in Florida.
1445 2. Notwithstanding other provisions of this chapter,
1446 inserts of printed materials which are distributed with a
1447 newspaper or magazine are a component part of the newspaper or
1448 magazine, and neither the sale nor use of such inserts is
1449 subject to tax when:
1450 a. Printed by a newspaper or magazine publisher or
1451 commercial printer and distributed as a component part of a
1452 newspaper or magazine, which means that the items after being
1453 printed are delivered directly to a newspaper or magazine
1454 publisher by the printer for inclusion in editions of the
1455 distributed newspaper or magazine;
1456 b. Such publications are labeled as part of the designated
1457 newspaper or magazine publication into which they are to be
1458 inserted; and
1459 c. The purchaser of the insert presents a resale
1460 certificate to the vendor stating that the inserts are to be
1461 distributed as a component part of a newspaper or magazine.
1462 (h)1. A tax is imposed at the rate of 4 5 percent on the
1463 charges for the use of coin-operated amusement machines. The tax
1464 shall be calculated by dividing the gross receipts from such
1465 charges for the applicable reporting period by a divisor,
1466 determined as provided in this subparagraph, to compute gross
1467 taxable sales, and then subtracting gross taxable sales from
1468 gross receipts to arrive at the amount of tax due. For counties
1469 that do not impose a discretionary sales surtax, the divisor is
1470 equal to 1.04 1.05; for counties that impose a 0.5 percent
1471 discretionary sales surtax, the divisor is equal to 1.045 1.055;
1472 for counties that impose a 1 percent discretionary sales surtax,
1473 the divisor is equal to 1.050 1.060; and for counties that
1474 impose a 2 percent sales surtax, the divisor is equal to 1.060
1475 1.070. If a county imposes a discretionary sales surtax that is
1476 not listed in this subparagraph, the department shall make the
1477 applicable divisor available in an electronic format or
1478 otherwise. Additional divisors shall bear the same mathematical
1479 relationship to the next higher and next lower divisors as the
1480 new surtax rate bears to the next higher and next lower surtax
1481 rates for which divisors have been established. When a machine
1482 is activated by a slug, token, coupon, or any similar device
1483 which has been purchased, the tax is on the price paid by the
1484 user of the device for such device.
1485 2. As used in this paragraph, the term “operator” means any
1486 person who possesses a coin-operated amusement machine for the
1487 purpose of generating sales through that machine and who is
1488 responsible for removing the receipts from the machine.
1489 a. If the owner of the machine is also the operator of it,
1490 he or she shall be liable for payment of the tax without any
1491 deduction for rent or a license fee paid to a location owner for
1492 the use of any real property on which the machine is located.
1493 b. If the owner or lessee of the machine is also its
1494 operator, he or she shall be liable for payment of the tax on
1495 the purchase or lease of the machine, as well as the tax on
1496 sales generated through the machine.
1497 c. If the proprietor of the business where the machine is
1498 located does not own the machine, he or she shall be deemed to
1499 be the lessee and operator of the machine and is responsible for
1500 the payment of the tax on sales, unless such responsibility is
1501 otherwise provided for in a written agreement between him or her
1502 and the machine owner.
1503 3.a. An operator of a coin-operated amusement machine may
1504 not operate or cause to be operated in this state any such
1505 machine until the operator has registered with the department
1506 and has conspicuously displayed an identifying certificate
1507 issued by the department. The identifying certificate shall be
1508 issued by the department upon application from the operator. The
1509 identifying certificate shall include a unique number, and the
1510 certificate shall be permanently marked with the operator's
1511 name, the operator's sales tax number, and the maximum number of
1512 machines to be operated under the certificate. An identifying
1513 certificate shall not be transferred from one operator to
1514 another. The identifying certificate must be conspicuously
1515 displayed on the premises where the coin-operated amusement
1516 machines are being operated.
1517 b. The operator of the machine must obtain an identifying
1518 certificate before the machine is first operated in the state
1519 and by July 1 of each year thereafter. The annual fee for each
1520 certificate shall be based on the number of machines identified
1521 on the application times $30 and is due and payable upon
1522 application for the identifying device. The application shall
1523 contain the operator's name, sales tax number, business address
1524 where the machines are being operated, and the number of
1525 machines in operation at that place of business by the operator.
1526 No operator may operate more machines than are listed on the
1527 certificate. A new certificate is required if more machines are
1528 being operated at that location than are listed on the
1529 certificate. The fee for the new certificate shall be based on
1530 the number of additional machines identified on the application
1531 form times $30.
1532 c. A penalty of $250 per machine is imposed on the operator
1533 for failing to properly obtain and display the required
1534 identifying certificate. A penalty of $250 is imposed on the
1535 lessee of any machine placed in a place of business without a
1536 proper current identifying certificate. Such penalties shall
1537 apply in addition to all other applicable taxes, interest, and
1538 penalties.
1539 d. Operators of coin-operated amusement machines must
1540 obtain a separate sales and use tax certificate of registration
1541 for each county in which such machines are located. One sales
1542 and use tax certificate of registration is sufficient for all of
1543 the operator's machines within a single county.
1544 4. The provisions of this paragraph do not apply to coin
1545 operated amusement machines owned and operated by churches or
1546 synagogues.
1547 5. In addition to any other penalties imposed by this
1548 chapter, a person who knowingly and willfully violates any
1549 provision of this paragraph commits a misdemeanor of the second
1550 degree, punishable as provided in s. 775.082 or s. 775.083.
1551 6. The department may adopt rules necessary to administer
1552 the provisions of this paragraph.
1553 (i)1. At the rate of 6 7 percent on charges for all:
1554 a. Detective, burglar protection, and other protection
1555 services (SIC Industry Numbers 7381 and 7382). Any law
1556 enforcement officer, as defined in s. 943.10, who is performing
1557 approved duties as determined by his or her local law
1558 enforcement agency in his or her capacity as a law enforcement
1559 officer, and who is subject to the direct and immediate command
1560 of his or her law enforcement agency, and in the law enforcement
1561 officer's uniform as authorized by his or her law enforcement
1562 agency, is performing law enforcement and public safety services
1563 and is not performing detective, burglar protection, or other
1564 protective services, if the law enforcement officer is
1565 performing his or her approved duties in a geographical area in
1566 which the law enforcement officer has arrest jurisdiction. Such
1567 law enforcement and public safety services are not subject to
1568 tax irrespective of whether the duty is characterized as “extra
1569 duty,” “off-duty,” or “secondary employment,” and irrespective
1570 of whether the officer is paid directly or through the officer's
1571 agency by an outside source. The term “law enforcement officer”
1572 includes full-time or part-time law enforcement officers, and
1573 any auxiliary law enforcement officer, when such auxiliary law
1574 enforcement officer is working under the direct supervision of a
1575 full-time or part-time law enforcement officer.
1576 b. Nonresidential cleaning and nonresidential pest control
1577 services (SIC Industry Group Number 734).
1578 2. As used in this paragraph, “SIC” means those
1579 classifications contained in the Standard Industrial
1580 Classification Manual, 1987, as published by the Office of
1581 Management and Budget, Executive Office of the President.
1582 3. Charges for detective, burglar protection, and other
1583 protection security services performed in this state but used
1584 outside this state are exempt from taxation. Charges for
1585 detective, burglar protection, and other protection security
1586 services performed outside this state and used in this state are
1587 subject to tax.
1588 4. If a transaction involves both the sale or use of a
1589 service taxable under this paragraph and the sale or use of a
1590 service or any other item not taxable under this chapter, the
1591 consideration paid must be separately identified and stated with
1592 respect to the taxable and exempt portions of the transaction or
1593 the entire transaction shall be presumed taxable. The burden
1594 shall be on the seller of the service or the purchaser of the
1595 service, whichever applicable, to overcome this presumption by
1596 providing documentary evidence as to which portion of the
1597 transaction is exempt from tax. The department is authorized to
1598 adjust the amount of consideration identified as the taxable and
1599 exempt portions of the transaction; however, a determination
1600 that the taxable and exempt portions are inaccurately stated and
1601 that the adjustment is applicable must be supported by
1602 substantial competent evidence.
1603 5. Each seller of services subject to sales tax pursuant to
1604 this paragraph shall maintain a monthly log showing each
1605 transaction for which sales tax was not collected because the
1606 services meet the requirements of subparagraph 3. for out-of
1607 state use. The log must identify the purchaser's name, location
1608 and mailing address, and federal employer identification number,
1609 if a business, or the social security number, if an individual,
1610 the service sold, the price of the service, the date of sale,
1611 the reason for the exemption, and the sales invoice number. The
1612 monthly log shall be maintained pursuant to the same
1613 requirements and subject to the same penalties imposed for the
1614 keeping of similar records pursuant to this chapter.
1615 (j)1. Notwithstanding any other provision of this chapter,
1616 there is hereby levied a tax on the sale, use, consumption, or
1617 storage for use in this state of any coin or currency, whether
1618 in circulation or not, when such coin or currency:
1619 a. Is not legal tender;
1620 b. If legal tender, is sold, exchanged, or traded at a rate
1621 in excess of its face value; or
1622 c. Is sold, exchanged, or traded at a rate based on its
1623 precious metal content.
1624 2. Such tax shall be at a rate of 6 7 percent of the price
1625 at which the coin or currency is sold, exchanged, or traded,
1626 except that, with respect to a coin or currency which is legal
1627 tender of the United States and which is sold, exchanged, or
1628 traded, such tax shall not be levied.
1629 3. There are exempt from this tax exchanges of coins or
1630 currency which are in general circulation in, and legal tender
1631 of, one nation for coins or currency which are in general
1632 circulation in, and legal tender of, another nation when
1633 exchanged solely for use as legal tender and at an exchange rate
1634 based on the relative value of each as a medium of exchange.
1635 4. With respect to any transaction that involves the sale
1636 of coins or currency taxable under this paragraph in which the
1637 taxable amount represented by the sale of such coins or currency
1638 exceeds $500, the entire amount represented by the sale of such
1639 coins or currency is exempt from the tax imposed under this
1640 paragraph. The dealer must maintain proper documentation, as
1641 prescribed by rule of the department, to identify that portion
1642 of a transaction which involves the sale of coins or currency
1643 and is exempt under this subparagraph.
1644 (k) At the rate of 6 7 percent of the sales price of each
1645 gallon of diesel fuel not taxed under chapter 206 purchased for
1646 use in a vessel.
1647 (l) Florists located in this state are liable for sales tax
1648 on sales to retail customers regardless of where or by whom the
1649 items sold are to be delivered. Florists located in this state
1650 are not liable for sales tax on payments received from other
1651 florists for items delivered to customers in this state.
1652 (m) Operators of game concessions or other concessionaires
1653 who customarily award tangible personal property as prizes may,
1654 in lieu of paying tax on the cost price of such property, pay
1655 tax on 25 percent of the gross receipts from such concession
1656 activity.
1657 Section 15. Effective July 1, 2012, subsection (2) of
1658 section 212.0501, Florida Statutes, as amended by this act, is
1659 amended to read:
1660 212.0501 Tax on diesel fuel for business purposes;
1661 purchase, storage, and use.—
1662 (2) Each person who purchases diesel fuel for consumption,
1663 use, or storage by a trade or business shall register as a
1664 dealer and remit a use tax, at the rate of 6 7 percent, on the
1665 total cost price of diesel fuel consumed.
1666 Section 16. Effective July 1, 2012, subsection (2) of
1667 section 212.0506, Florida Statutes, as amended by this act, is
1668 amended to read:
1669 212.0506 Taxation of service warranties.—
1670 (2) For exercising such privilege, a tax is levied on each
1671 taxable transaction or incident, which tax is due and payable at
1672 the rate of 6 7 percent on the total consideration received or
1673 to be received by any person for issuing and delivering any
1674 service warranty.
1675 Section 17. Effective July 1, 2012, paragraph (a) of
1676 subsection (1) of section 212.06, Florida Statutes, as amended
1677 by this act, is amended to read:
1678 212.06 Sales, storage, use tax; collectible from dealers;
1679 “dealer” defined; dealers to collect from purchasers;
1680 legislative intent as to scope of tax.—
1681 (1)(a) The aforesaid tax at the rate of 6 7 percent of the
1682 retail sales price as of the moment of sale, 6 7 percent of the
1683 cost price as of the moment of purchase, or 6 7 percent of the
1684 cost price as of the moment of commingling with the general mass
1685 of property in this state, as the case may be, shall be
1686 collectible from all dealers as herein defined on the sale at
1687 retail, the use, the consumption, the distribution, and the
1688 storage for use or consumption in this state of tangible
1689 personal property or services taxable under this chapter. The
1690 full amount of the tax on a credit sale, installment sale, or
1691 sale made on any kind of deferred payment plan shall be due at
1692 the moment of the transaction in the same manner as on a cash
1693 sale.
1694 Section 18. Effective July 1, 2012, paragraph (c) of
1695 subsection (11) of section 212.08, Florida Statutes, as amended
1696 by this act, is amended to read:
1697 212.08 Sales, rental, use, consumption, distribution, and
1698 storage tax; specified exemptions.—The sale at retail, the
1699 rental, the use, the consumption, the distribution, and the
1700 storage to be used or consumed in this state of the following
1701 are hereby specifically exempt from the tax imposed by this
1702 chapter.
1703 (11) PARTIAL EXEMPTION; FLYABLE AIRCRAFT.—
1704 (c) The maximum tax collectible under this subsection may
1705 not exceed 6 7 percent of the sales price of such aircraft. No
1706 Florida tax may be imposed on the sale of such aircraft if the
1707 state in which the aircraft will be domiciled does not allow
1708 Florida sales or use tax to be credited against its sales or use
1709 tax. Furthermore, no tax may be imposed on the sale of such
1710 aircraft if the state in which the aircraft will be domiciled
1711 has enacted a sales and use tax exemption for flyable aircraft
1712 or if the aircraft will be domiciled outside the United States.
1713 Section 19. Effective July 1, 2012, subsections (9), (10),
1714 and (11) of section 212.12, Florida Statutes, as amended by this
1715 act, are amended to read:
1716 212.12 Dealer's credit for collecting tax; penalties for
1717 noncompliance; powers of Department of Revenue in dealing with
1718 delinquents; brackets applicable to taxable transactions;
1719 records required.—
1720 (9) Taxes imposed by this chapter upon the privilege of the
1721 use, consumption, storage for consumption, or sale of tangible
1722 personal property, admissions, license fees, rentals,
1723 communication services, and upon the sale or use of services as
1724 herein taxed shall be collected upon the basis of an addition of
1725 the tax imposed by this chapter to the total price of such
1726 admissions, license fees, rentals, communication or other
1727 services, or sale price of such article or articles that are
1728 purchased, sold, or leased at any one time by or to a customer
1729 or buyer; the dealer, or person charged herein, is required to
1730 pay a privilege tax in the amount of the tax imposed by this
1731 chapter on the total of his or her gross sales of tangible
1732 personal property, admissions, license fees, rentals, and
1733 communication services or to collect a tax upon the sale or use
1734 of services, and such person or dealer shall add the tax imposed
1735 by this chapter to the price, license fee, rental, or
1736 admissions, and communication or other services and collect the
1737 total sum from the purchaser, admittee, licensee, lessee, or
1738 consumer. The department shall make available in an electronic
1739 format or otherwise the tax amounts and the following brackets
1740 applicable to all transactions taxable at the rate of 6 7
1741 percent:
1742 (a) On single sales of less than 10 cents, no tax shall be
1743 added.
1744 (b) On single sales in amounts from 10 cents to 16 14
1745 cents, both inclusive, 1 cent shall be added for taxes.
1746 (c) On sales in amounts from 17 15 cents to 33 28 cents,
1747 both inclusive, 2 cents shall be added for taxes.
1748 (d) On sales in amounts from 34 29 cents to 50 42 cents,
1749 both inclusive, 3 cents shall be added for taxes.
1750 (e) On sales in amounts from 51 43 cents to 66 57 cents,
1751 both inclusive, 4 cents shall be added for taxes.
1752 (f) On sales in amounts from 67 58 cents to 83 71 cents,
1753 both inclusive, 5 cents shall be added for taxes.
1754 (g) On sales in amounts from 84 72 cents to $1 85, both
1755 inclusive, 6 cents shall be added for taxes.
1756 (h) On sales in amounts from 86 cents to $1, both
1757 inclusive, 7 cents shall be added for taxes.
1758 (h)(i) On sales in amounts of more than $1, 6 7 percent
1759 shall be charged upon each dollar of price, plus the appropriate
1760 bracket charge upon any fractional part of a dollar.
1761 (10) In counties which have adopted a discretionary sales
1762 surtax at the rate of 1 percent, the department shall make
1763 available in an electronic format or otherwise the tax amounts
1764 and the following brackets applicable to all taxable
1765 transactions that would otherwise have been transactions taxable
1766 at the rate of 6 7 percent:
1767 (a) On single sales of less than 10 cents, no tax shall be
1768 added.
1769 (b) On single sales in amounts from 10 cents to 14 12
1770 cents, both inclusive, 1 cent shall be added for taxes.
1771 (c) On sales in amounts from 15 13 cents to 28 25 cents,
1772 both inclusive, 2 cents shall be added for taxes.
1773 (d) On sales in amounts from 29 26 cents to 42 38 cents,
1774 both inclusive, 3 cents shall be added for taxes.
1775 (e) On sales in amounts from 43 39 cents to 57 51 cents,
1776 both inclusive, 4 cents shall be added for taxes.
1777 (f) On sales in amounts from 58 52 cents to 71 64 cents,
1778 both inclusive, 5 cents shall be added for taxes.
1779 (g) On sales in amounts from 72 65 cents to 85 77 cents,
1780 both inclusive, 6 cents shall be added for taxes.
1781 (h) On sales in amounts from 86 78 cents to $1 89 cents,
1782 both inclusive, 7 cents shall be added for taxes.
1783 (i) On sales in amounts from 90 cents to $1, both
1784 inclusive, 8 cents shall be added for taxes.
1785 (i)(j) On sales in amounts from $1 up to, and including,
1786 the first $5,000 in price, 7 8 percent shall be charged upon
1787 each dollar of price, plus the appropriate bracket charge upon
1788 any fractional part of a dollar.
1789 (j)(k) On sales in amounts of more than $5,000 in price, 7
1790 8 percent shall be added upon the first $5,000 in price, and 6 7
1791 percent shall be added upon each dollar of price in excess of
1792 the first $5,000 in price, plus the bracket charges upon any
1793 fractional part of a dollar as provided for in subsection (9).
1794 (11) The department shall make available in an electronic
1795 format or otherwise the tax amounts and brackets applicable to
1796 all taxable transactions that occur in counties that have a
1797 surtax at a rate other than 1 percent which transactions would
1798 otherwise have been transactions taxable at the rate of 6 7
1799 percent. Likewise, the department shall make available in an
1800 electronic format or otherwise the tax amounts and brackets
1801 applicable to transactions taxable at 7 8 percent pursuant to s.
1802 212.05(1)(e) and on transactions which would otherwise have been
1803 so taxable in counties which have adopted a discretionary sales
1804 surtax.
1805 Section 20. Effective July 1, 2012, subsection (6) of
1806 section 212.20, Florida Statutes, as amended by this act, is
1807 amended to read:
1808 212.20 Funds collected, disposition; additional powers of
1809 department; operational expense; refund of taxes adjudicated
1810 unconstitutionally collected.—
1811 (6) Distribution of all proceeds under this chapter and s.
1812 202.18(1)(b) and (2)(b) shall be as follows:
1813 (a) Proceeds from the convention development taxes
1814 authorized under s. 212.0305 shall be reallocated to the
1815 Convention Development Tax Clearing Trust Fund.
1816 (b) Proceeds from discretionary sales surtaxes imposed
1817 pursuant to ss. 212.054 and 212.055 shall be reallocated to the
1818 Discretionary Sales Surtax Clearing Trust Fund.
1819 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
1820 and 212.18(3) shall remain with the General Revenue Fund.
1821 (d) One-seventh of the proceeds of all other taxes and fees
1822 imposed pursuant to this chapter shall remain in the General
1823 Revenue Fund and be appropriated exclusively to fund K-20 public
1824 education. It is the intent of the Legislature that these funds
1825 be used for the purpose of avoiding and reversing decreases in
1826 funding. Priority consideration for funding shall be given to
1827 any program that was reduced or eliminated in the 2008-2009
1828 fiscal year. This paragraph expires July 1, 2012.
1829 (d)(e) The proceeds of all other taxes and fees imposed
1830 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
1831 and (2)(b) shall be distributed as follows:
1832 1. In any fiscal year, the greater of $500 million, minus
1833 an amount equal to 4.6 percent of the proceeds of the taxes
1834 collected pursuant to chapter 201, or 5 percent of all other
1835 taxes and fees imposed pursuant to this chapter or remitted
1836 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
1837 monthly installments into the General Revenue Fund.
1838 2. Two-tenths of one percent shall be transferred to the
1839 Ecosystem Management and Restoration Trust Fund to be used for
1840 water quality improvement and water restoration projects.
1841 3. After the distribution under subparagraphs 1. and 2.,
1842 8.814 percent of the amount remitted by a sales tax dealer
1843 located within a participating county pursuant to s. 218.61
1844 shall be transferred into the Local Government Half-cent Sales
1845 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
1846 be transferred pursuant to this subparagraph to the Local
1847 Government Half-cent Sales Tax Clearing Trust Fund shall be
1848 reduced by 0.1 percent, and the department shall distribute this
1849 amount to the Public Employees Relations Commission Trust Fund
1850 less $5,000 each month, which shall be added to the amount
1851 calculated in subparagraph 4. and distributed accordingly.
1852 4. After the distribution under subparagraphs 1., 2., and
1853 3., 0.095 percent shall be transferred to the Local Government
1854 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
1855 to s. 218.65.
1856 5. After the distributions under subparagraphs 1., 2., 3.,
1857 and 4., 2.0440 percent of the available proceeds pursuant to
1858 this paragraph shall be transferred monthly to the Revenue
1859 Sharing Trust Fund for Counties pursuant to s. 218.215.
1860 6. After the distributions under subparagraphs 1., 2., 3.,
1861 and 4., 1.3409 percent of the available proceeds pursuant to
1862 this paragraph shall be transferred monthly to the Revenue
1863 Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
1864 the total revenue to be distributed pursuant to this
1865 subparagraph is at least as great as the amount due from the
1866 Revenue Sharing Trust Fund for Municipalities and the former
1867 Municipal Financial Assistance Trust Fund in state fiscal year
1868 1999-2000, no municipality shall receive less than the amount
1869 due from the Revenue Sharing Trust Fund for Municipalities and
1870 the former Municipal Financial Assistance Trust Fund in state
1871 fiscal year 1999-2000. If the total proceeds to be distributed
1872 are less than the amount received in combination from the
1873 Revenue Sharing Trust Fund for Municipalities and the former
1874 Municipal Financial Assistance Trust Fund in state fiscal year
1875 1999-2000, each municipality shall receive an amount
1876 proportionate to the amount it was due in state fiscal year
1877 1999-2000.
1878 7. Of the remaining proceeds:
1879 a. In each fiscal year, the sum of $29,915,500 shall be
1880 divided into as many equal parts as there are counties in the
1881 state, and one part shall be distributed to each county. The
1882 distribution among the several counties shall begin each fiscal
1883 year on or before January 5th and shall continue monthly for a
1884 total of 4 months. If a local or special law required that any
1885 moneys accruing to a county in fiscal year 1999-2000 under the
1886 then-existing provisions of s. 550.135 be paid directly to the
1887 district school board, special district, or a municipal
1888 government, such payment shall continue until such time that the
1889 local or special law is amended or repealed. The state covenants
1890 with holders of bonds or other instruments of indebtedness
1891 issued by local governments, special districts, or district
1892 school boards prior to July 1, 2000, that it is not the intent
1893 of this subparagraph to adversely affect the rights of those
1894 holders or relieve local governments, special districts, or
1895 district school boards of the duty to meet their obligations as
1896 a result of previous pledges or assignments or trusts entered
1897 into which obligated funds received from the distribution to
1898 county governments under then-existing s. 550.135. This
1899 distribution specifically is in lieu of funds distributed under
1900 s. 550.135 prior to July 1, 2000.
1901 b. The department shall distribute $166,667 monthly
1902 pursuant to s. 288.1162 to each applicant that has been
1903 certified as a “facility for a new professional sports
1904 franchise” or a “facility for a retained professional sports
1905 franchise” pursuant to s. 288.1162. Up to $41,667 shall be
1906 distributed monthly by the department to each applicant that has
1907 been certified as a “facility for a retained spring training
1908 franchise” pursuant to s. 288.1162; however, not more than
1909 $416,670 may be distributed monthly in the aggregate to all
1910 certified facilities for a retained spring training franchise.
1911 Distributions shall begin 60 days following such certification
1912 and shall continue for not more than 30 years. Nothing contained
1913 in this paragraph shall be construed to allow an applicant
1914 certified pursuant to s. 288.1162 to receive more in
1915 distributions than actually expended by the applicant for the
1916 public purposes provided for in s. 288.1162(6).
1917 c. Beginning 30 days after notice by the Office of Tourism,
1918 Trade, and Economic Development to the Department of Revenue
1919 that an applicant has been certified as the professional golf
1920 hall of fame pursuant to s. 288.1168 and is open to the public,
1921 $166,667 shall be distributed monthly, for up to 300 months, to
1922 the applicant.
1923 d. Beginning 30 days after notice by the Office of Tourism,
1924 Trade, and Economic Development to the Department of Revenue
1925 that the applicant has been certified as the International Game
1926 Fish Association World Center facility pursuant to s. 288.1169,
1927 and the facility is open to the public, $83,333 shall be
1928 distributed monthly, for up to 168 months, to the applicant.
1929 This distribution is subject to reduction pursuant to s.
1930 288.1169. A lump sum payment of $999,996 shall be made, after
1931 certification and before July 1, 2000.
1932 8. All other proceeds shall remain with the General Revenue
1933 Fund.
1934 Section 21. Paragraph (a) of subsection (5) of section
1935 11.45, Florida Statutes, is amended to read:
1936 11.45 Definitions; duties; authorities; reports; rules.—
1937 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
1938 (a) The Legislative Auditing Committee shall direct the
1939 Auditor General to make an audit of any municipality whenever
1940 petitioned to do so by at least 20 percent of the registered
1941 electors in the last general election of that municipality
1942 pursuant to this subsection. The supervisor of elections of the
1943 county in which the municipality is located shall certify
1944 whether or not the petition contains the signatures of at least
1945 20 percent of the registered electors of the municipality. After
1946 the completion of the audit, the Auditor General shall determine
1947 whether the municipality has the fiscal resources necessary to
1948 pay the cost of the audit. The municipality shall pay the cost
1949 of the audit within 90 days after the Auditor General's
1950 determination that the municipality has the available resources.
1951 If the municipality fails to pay the cost of the audit, the
1952 Department of Revenue shall, upon certification of the Auditor
1953 General, withhold from that portion of the distribution pursuant
1954 to s. 212.20(6)(e)(d)6. which is distributable to such
1955 municipality, a sum sufficient to pay the cost of the audit and
1956 shall deposit that sum into the General Revenue Fund of the
1957 state.
1958 Section 22. Paragraph (b) of subsection (2) of section
1959 202.18, Florida Statutes, is amended to read:
1960 202.18 Allocation and disposition of tax proceeds.—The
1961 proceeds of the communications services taxes remitted under
1962 this chapter shall be treated as follows:
1963 (2) The proceeds of the taxes remitted under s.
1964 202.12(1)(b) shall be divided as follows:
1965 (b) Sixty-three percent of the remainder shall be allocated
1966 to the state and distributed pursuant to s. 212.20(6), except
1967 that the proceeds allocated pursuant to s. 212.20(6)(e)(d)3.
1968 shall be prorated to the participating counties in the same
1969 proportion as that month's collection of the taxes and fees
1970 imposed pursuant to chapter 212 and paragraph (1)(b).
1971 Section 23. Subsection (3) of section 218.245, Florida
1972 Statutes, is amended to read:
1973 218.245 Revenue sharing; apportionment.—
1974 (3) Revenues attributed to the increase in distribution to
1975 the Revenue Sharing Trust Fund for Municipalities pursuant to s.
1976 212.20(6)(e)(d)6. from 1.0715 percent to 1.3409 percent provided
1977 in chapter 2003-402, Laws of Florida, shall be distributed to
1978 each eligible municipality and any unit of local government
1979 which is consolidated as provided by s. 9, Art. VIII of the
1980 State Constitution of 1885, as preserved by s. 6(e), Art. VIII,
1981 1968 revised constitution, as follows: each eligible local
1982 government's allocation shall be based on the amount it received
1983 from the half-cent sales tax under s. 218.61 in the prior state
1984 fiscal year divided by the total receipts under s. 218.61 in the
1985 prior state fiscal year for all eligible local governments;
1986 provided, however, for the purpose of calculating this
1987 distribution, the amount received from the half-cent sales tax
1988 under s. 218.61 in the prior state fiscal year by a unit of
1989 local government which is consolidated as provided by s. 9, Art.
1990 VIII of the State Constitution of 1885, as amended, and as
1991 preserved by s. 6(e), Art. VIII, of the Constitution as revised
1992 in 1968, shall be reduced by 50 percent for such local
1993 government and for the total receipts. For eligible
1994 municipalities that began participating in the allocation of
1995 half-cent sales tax under s. 218.61 in the previous state fiscal
1996 year, their annual receipts shall be calculated by dividing
1997 their actual receipts by the number of months they participated,
1998 and the result multiplied by 12.
1999 Section 24. Subsections (5), (6), and (7) of section
2000 218.65, Florida Statutes, are amended to read:
2001 218.65 Emergency distribution.—
2002 (5) At the beginning of each fiscal year, the Department of
2003 Revenue shall calculate a base allocation for each eligible
2004 county equal to the difference between the current per capita
2005 limitation times the county's population, minus prior year
2006 ordinary distributions to the county pursuant to ss.
2007 212.20(6)(e)(d)3., 218.61, and 218.62. If moneys deposited into
2008 the Local Government Half-cent Sales Tax Clearing Trust Fund
2009 pursuant to s. 212.20(6)(e)(d)4., excluding moneys appropriated
2010 for supplemental distributions pursuant to subsection (8), for
2011 the current year are less than or equal to the sum of the base
2012 allocations, each eligible county shall receive a share of the
2013 appropriated amount proportional to its base allocation. If the
2014 deposited amount exceeds the sum of the base allocations, each
2015 county shall receive its base allocation, and the excess
2016 appropriated amount, less any amounts distributed under
2017 subsection (6), shall be distributed equally on a per capita
2018 basis among the eligible counties.
2019 (6) If moneys deposited in the Local Government Half-cent
2020 Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(e)(d)4.
2021 exceed the amount necessary to provide the base allocation to
2022 each eligible county, the moneys in the trust fund may be used
2023 to provide a transitional distribution, as specified in this
2024 subsection, to certain counties whose population has increased.
2025 The transitional distribution shall be made available to each
2026 county that qualified for a distribution under subsection (2) in
2027 the prior year but does not, because of the requirements of
2028 paragraph (2)(a), qualify for a distribution in the current
2029 year. Beginning on July 1 of the year following the year in
2030 which the county no longer qualifies for a distribution under
2031 subsection (2), the county shall receive two-thirds of the
2032 amount received in the prior year, and beginning July 1 of the
2033 second year following the year in which the county no longer
2034 qualifies for a distribution under subsection (2), the county
2035 shall receive one-third of the amount it received in the last
2036 year it qualified for the distribution under subsection (2). If
2037 insufficient moneys are available in the Local Government Half
2038 cent Sales Tax Clearing Trust Fund to fully provide such a
2039 transitional distribution to each county that meets the
2040 eligibility criteria in this section, each eligible county shall
2041 receive a share of the available moneys proportional to the
2042 amount it would have received had moneys been sufficient to
2043 fully provide such a transitional distribution to each eligible
2044 county.
2045 (7) There is hereby annually appropriated from the Local
2046 Government Half-cent Sales Tax Clearing Trust Fund the
2047 distribution provided in s. 212.20(6)(e)(d)4. to be used for
2048 emergency and supplemental distributions pursuant to this
2049 section.
2050 Section 25. Subsection (6) of section 288.1169, Florida
2051 Statutes, is amended to read:
2052 288.1169 International Game Fish Association World Center
2053 facility.—
2054 (6) The Department of Commerce must recertify every 10
2055 years that the facility is open, that the International Game
2056 Fish Association World Center continues to be the only
2057 international administrative headquarters, fishing museum, and
2058 Hall of Fame in the United States recognized by the
2059 International Game Fish Association, and that the project is
2060 meeting the minimum projections for attendance or sales tax
2061 revenues as required at the time of original certification. If
2062 the facility is not recertified during this 10-year review as
2063 meeting the minimum projections, then funding will be abated
2064 until certification criteria are met. If the project fails to
2065 generate $1 million of annual revenues pursuant to paragraph
2066 (2)(e), the distribution of revenues pursuant to s.
2067 212.20(6)(e)(d)7.d. shall be reduced to an amount equal to
2068 $83,333 multiplied by a fraction, the numerator of which is the
2069 actual revenues generated and the denominator of which is $1
2070 million. Such reduction shall remain in effect until revenues
2071 generated by the project in a 12-month period equal or exceed $1
2072 million.
2073 Section 26. Effective July 1, 2012, paragraph (a) of
2074 subsection (5) of section 11.45, Florida Statutes, as amended by
2075 this act, is amended to read:
2076 11.45 Definitions; duties; authorities; reports; rules.—
2077 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
2078 (a) The Legislative Auditing Committee shall direct the
2079 Auditor General to make an audit of any municipality whenever
2080 petitioned to do so by at least 20 percent of the registered
2081 electors in the last general election of that municipality
2082 pursuant to this subsection. The supervisor of elections of the
2083 county in which the municipality is located shall certify
2084 whether or not the petition contains the signatures of at least
2085 20 percent of the registered electors of the municipality. After
2086 the completion of the audit, the Auditor General shall determine
2087 whether the municipality has the fiscal resources necessary to
2088 pay the cost of the audit. The municipality shall pay the cost
2089 of the audit within 90 days after the Auditor General's
2090 determination that the municipality has the available resources.
2091 If the municipality fails to pay the cost of the audit, the
2092 Department of Revenue shall, upon certification of the Auditor
2093 General, withhold from that portion of the distribution pursuant
2094 to s. 212.20(6)(d)(e)6. which is distributable to such
2095 municipality, a sum sufficient to pay the cost of the audit and
2096 shall deposit that sum into the General Revenue Fund of the
2097 state.
2098 Section 27. Effective July 1, 2012, paragraph (b) of
2099 subsection (2) of section 202.18, Florida Statutes, as amended
2100 by this act, is amended to read:
2101 202.18 Allocation and disposition of tax proceeds.—The
2102 proceeds of the communications services taxes remitted under
2103 this chapter shall be treated as follows:
2104 (2) The proceeds of the taxes remitted under s.
2105 202.12(1)(b) shall be divided as follows:
2106 (b) Sixty-three percent of the remainder shall be allocated
2107 to the state and distributed pursuant to s. 212.20(6), except
2108 that the proceeds allocated pursuant to s. 212.20(6)(d)(e)3.
2109 shall be prorated to the participating counties in the same
2110 proportion as that month's collection of the taxes and fees
2111 imposed pursuant to chapter 212 and paragraph (1)(b).
2112 Section 28. Effective July 1, 2012, subsection (3) of
2113 section 218.245, Florida Statutes, as amended by this act, is
2114 amended to read:
2115 218.245 Revenue sharing; apportionment.—
2116 (3) Revenues attributed to the increase in distribution to
2117 the Revenue Sharing Trust Fund for Municipalities pursuant to s.
2118 212.20(6)(d)(e)6. from 1.0715 percent to 1.3409 percent provided
2119 in chapter 2003-402, Laws of Florida, shall be distributed to
2120 each eligible municipality and any unit of local government
2121 which is consolidated as provided by s. 9, Art. VIII of the
2122 State Constitution of 1885, as preserved by s. 6(e), Art. VIII,
2123 1968 revised constitution, as follows: each eligible local
2124 government's allocation shall be based on the amount it received
2125 from the half-cent sales tax under s. 218.61 in the prior state
2126 fiscal year divided by the total receipts under s. 218.61 in the
2127 prior state fiscal year for all eligible local governments;
2128 provided, however, for the purpose of calculating this
2129 distribution, the amount received from the half-cent sales tax
2130 under s. 218.61 in the prior state fiscal year by a unit of
2131 local government which is consolidated as provided by s. 9, Art.
2132 VIII of the State Constitution of 1885, as amended, and as
2133 preserved by s. 6(e), Art. VIII, of the Constitution as revised
2134 in 1968, shall be reduced by 50 percent for such local
2135 government and for the total receipts. For eligible
2136 municipalities that began participating in the allocation of
2137 half-cent sales tax under s. 218.61 in the previous state fiscal
2138 year, their annual receipts shall be calculated by dividing
2139 their actual receipts by the number of months they participated,
2140 and the result multiplied by 12.
2141 Section 29. Effective July 1, 2012, subsections (5), (6),
2142 and (7) of section 218.65, Florida Statutes, as amended by this
2143 act, are amended to read:
2144 218.65 Emergency distribution.—
2145 (5) At the beginning of each fiscal year, the Department of
2146 Revenue shall calculate a base allocation for each eligible
2147 county equal to the difference between the current per capita
2148 limitation times the county's population, minus prior year
2149 ordinary distributions to the county pursuant to ss.
2150 212.20(6)(d)(e)3., 218.61, and 218.62. If moneys deposited into
2151 the Local Government Half-cent Sales Tax Clearing Trust Fund
2152 pursuant to s. 212.20(6)(d)(e)4., excluding moneys appropriated
2153 for supplemental distributions pursuant to subsection (8), for
2154 the current year are less than or equal to the sum of the base
2155 allocations, each eligible county shall receive a share of the
2156 appropriated amount proportional to its base allocation. If the
2157 deposited amount exceeds the sum of the base allocations, each
2158 county shall receive its base allocation, and the excess
2159 appropriated amount, less any amounts distributed under
2160 subsection (6), shall be distributed equally on a per capita
2161 basis among the eligible counties.
2162 (6) If moneys deposited in the Local Government Half-cent
2163 Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)(e)4.
2164 exceed the amount necessary to provide the base allocation to
2165 each eligible county, the moneys in the trust fund may be used
2166 to provide a transitional distribution, as specified in this
2167 subsection, to certain counties whose population has increased.
2168 The transitional distribution shall be made available to each
2169 county that qualified for a distribution under subsection (2) in
2170 the prior year but does not, because of the requirements of
2171 paragraph (2)(a), qualify for a distribution in the current
2172 year. Beginning on July 1 of the year following the year in
2173 which the county no longer qualifies for a distribution under
2174 subsection (2), the county shall receive two-thirds of the
2175 amount received in the prior year, and beginning July 1 of the
2176 second year following the year in which the county no longer
2177 qualifies for a distribution under subsection (2), the county
2178 shall receive one-third of the amount it received in the last
2179 year it qualified for the distribution under subsection (2). If
2180 insufficient moneys are available in the Local Government Half
2181 cent Sales Tax Clearing Trust Fund to fully provide such a
2182 transitional distribution to each county that meets the
2183 eligibility criteria in this section, each eligible county shall
2184 receive a share of the available moneys proportional to the
2185 amount it would have received had moneys been sufficient to
2186 fully provide such a transitional distribution to each eligible
2187 county.
2188 (7) There is hereby annually appropriated from the Local
2189 Government Half-cent Sales Tax Clearing Trust Fund the
2190 distribution provided in s. 212.20(6)(d)(e)4. to be used for
2191 emergency and supplemental distributions pursuant to this
2192 section.
2193 Section 30. Effective July 1, 2012, subsection (6) of
2194 section 288.1169, Florida Statutes, as amended by this act, is
2195 amended to read:
2196 288.1169 International Game Fish Association World Center
2197 facility.—
2198 (6) The Department of Commerce must recertify every 10
2199 years that the facility is open, that the International Game
2200 Fish Association World Center continues to be the only
2201 international administrative headquarters, fishing museum, and
2202 Hall of Fame in the United States recognized by the
2203 International Game Fish Association, and that the project is
2204 meeting the minimum projections for attendance or sales tax
2205 revenues as required at the time of original certification. If
2206 the facility is not recertified during this 10-year review as
2207 meeting the minimum projections, then funding will be abated
2208 until certification criteria are met. If the project fails to
2209 generate $1 million of annual revenues pursuant to paragraph
2210 (2)(e), the distribution of revenues pursuant to s.
2211 212.20(6)(d)(e)7.d. shall be reduced to an amount equal to
2212 $83,333 multiplied by a fraction, the numerator of which is the
2213 actual revenues generated and the denominator of which is $1
2214 million. Such reduction shall remain in effect until revenues
2215 generated by the project in a 12-month period equal or exceed $1
2216 million.
2217 Section 31. Notwithstanding the July 1, 2012, effective
2218 date of sections 11 through 20 and sections 26 through 30 of
2219 this act, those sections shall take effect and the sales tax
2220 rate shall be reduced on the earlier effective date of the
2221 repeal of a sufficient number of exemptions from the tax imposed
2222 under chapter 212, Florida Statutes, which are estimated by the
2223 Revenue Estimating Conference to cumulatively generate revenues
2224 equal to or greater than the sales tax increase imposed by this
2225 act. The exemptions that may be repealed include the exemptions
2226 relating to:
2227 (1) Hospital fitness charges under s. 212.02(1), Florida
2228 Statutes;
2229 (2) Per diem and mileage charges paid to owners of railroad
2230 cars under s. 212.02(10)(g), Florida Statutes;
2231 (3) Privilege, franchise, and other fees paid to do
2232 business at airports under s. 212.02(10)(j), Florida Statutes;
2233 (4) Fish breeding under s. 212.02(28) and (29), Florida
2234 Statutes;
2235 (5) Charges for renting property assessed as agricultural
2236 under s. 212.031(1)(a)1., Florida Statutes;
2237 (6) Streets used by a utility for utility purposes under s.
2238 212.031(1)(a)5., Florida Statutes;
2239 (7) Cell phone towers and co-located equipment under s.
2240 212.031(1)(a)5., Florida Statutes;
2241 (8) Cell phone towers under s. 212.031(1)(a)5., Florida
2242 Statutes;
2243 (9) Airport property used for landing, taxiing, or loading
2244 under s. 212.031(1)(a)7., Florida Statutes;
2245 (10) Wharfage guarantees under s. 212.031(1)(a)8., Florida
2246 Statutes;
2247 (11) Leases or rentals of property used for movie
2248 productions under s. 212.031(1)(a)9., Florida Statutes;
2249 (12) Movie theater concession rent under s.
2250 212.031(1)(a)10., Florida Statutes;
2251 (13) Rents, subleases, or licenses in recreation or sports
2252 arenas and civic centers under s. 212.031(1)(a)10., Florida
2253 Statutes;
2254 (14) Rents based on sales from souvenir's leases in civic
2255 centers under s. 212.031(1)(a)12., Florida Statutes;
2256 (15) Convention hall subleases under s. 212.031(5), Florida
2257 Statutes;
2258 (16) Entertainment facilities under s. 212.031(10), Florida
2259 Statutes;
2260 (17) Local seat surcharges or service charges under s.
2261 212.04(1)(b), Florida Statutes;
2262 (18) Super Bowl football tickets under s. 212.04(2)(a)4.,
2263 Florida Statutes;
2264 (19) Newspaper and magazine inserts under s. 212.05(1)(g),
2265 Florida Statutes;
2266 (20) The 2 percent rate abatement for coin-operated
2267 amusement machines under s. 212.05(1)(h)1., Florida Statutes;
2268 (21) United States legal coins in excess of $500 under s.
2269 212.05(1)(k), Florida Statutes;
2270 (22) Solid waste management equipment under s. 212.051(2),
2271 Florida Statutes;
2272 (23) Fabrication labor used in the production of qualified
2273 motion pictures under s. 212.06(1)(b), Florida Statutes;
2274 (24) Printing for out-of-state customers that provide paper
2275 for printing under ss. 212.06(2)(d) and (5)(c) and
2276 212.0596(2)(c) and (j), Florida Statutes;
2277 (25) Purchases including leases by cinematography schools
2278 under s. 212.0602, Florida Statutes;
2279 (26) Contact lens molds under s. 212.08(2)(a), Florida
2280 Statutes;
2281 (27) Bottled water under s. 212.08(4)(a)1., Florida
2282 Statutes;
2283 (28) Poultry structure generators under s. 212.08(5)(a),
2284 Florida Statutes;
2285 (29) Motion picture recording equipment under s.
2286 212.08(5)(f), Florida Statutes;
2287 (30) Additional movie exemptions under s. 212.08(5)(f),
2288 Florida Statutes;
2289 (31) Motion picture video equipment under s. 212.08(5)(f),
2290 Florida Statutes;
2291 (32) Paint color cards and samples under s. 212.08(5)(k),
2292 Florida Statutes;
2293 (33) Cattle growth enhancers under s. 212.08(5)(l), Florida
2294 Statutes;
2295 (34) Purchases of crab bait by commercial fishermen under
2296 s. 212.08(7)(c), Florida Statutes;
2297 (35) Feed for poultry and livestock, including ostriches
2298 and racehorces, under s. 212.08(7)(d), Florida Statutes;
2299 (36) Film rentals when admissions are charged under s.
2300 212.08(7)(e), Florida Statutes;
2301 (37) Alcoholic beverages used by businesses for tasting
2302 under s. 212.08(7)(s), Florida Statutes;
2303 (38) Free advertising publications under s. 212.08(7)(w),
2304 Florida Statutes;
2305 (39) Subscription newspapers, newsletters, and magazines
2306 delivered by mail under 212.08(7)(w), Florida Statutes;
2307 (40) Charter fishing boats under 212.08(7)(y), Florida
2308 Statutes;
2309 (41) Leases or licenses to use taxicab equipment under s.
2310 212.08(7)(dd), Florida Statutes;
2311 (42) Gold, silver, or platinum bullion in excess of $500
2312 under 212.08(7)(ww), Florida Statutes;
2313 (43) Film and printing supplies under s. 212.08(7)(yy),
2314 Florida Statutes;
2315 (44) People mover systems under s. 212.08(7)(zz), Florida
2316 Statutes;
2317 (45) Railroad bed materials under s. 212.08(7)(bbb),
2318 Florida Statutes;
2319 (46) Free advertising materials distributed by mail in an
2320 envelope under s. 212.08(7)(ddd), Florida Statutes; and
2321 (47) Master tapes, records, films, or video tapes under s.
2322 212.08(12), Florida Statutes;
2323
2324 The Revenue Estimating Conference shall immediately certify a
2325 determination made pursuant to this section to the Governor, the
2326 President of the Senate, the Speaker of the House of
2327 Representatives, the Department of Revenue, and the Division of
2328 Statutory Revision of the Office of Legislative Services.
2329 Section 32. Except as otherwise expressly provided in this
2330 act, this act shall take effect July 1, 2009.