CS/CS/HB 469

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; providing a short title; amending s. 212.05,
4	F.S.; imposing a maximum limitation on the amount of tax
5	collected on sales of aircraft or boats in this state;
6	providing an effective date.
7
8	WHEREAS, Florida's maritime and boating industry, including
9	the sale and servicing of large boats, has historically been a
10	significant component of Florida's economy, with over 220,000
11	people employed in this and related industries, and
12	WHEREAS, Florida has become increasingly important in the
13	field of aircraft manufacturing, sales, maintenance, repair, and
14	overhaul, with approximately 80,000 people employed in the
15	aviation and aerospace industries at an average annual wage of
16	over $50,000, and
17	WHEREAS, the aviation and boating industries not only
18	create significant numbers of jobs in Florida, but also attract
19	large amounts of capital , cause significant tax revenue to be
20	collected and create extensive indirect jobs and other benefits,
21	and
22	WHEREAS, the voters in Florida made clear in the most
23	recent election that, by amending Florida's constitution, they
24	value highly Florida's working waterfronts, and want to see
25	those waterfronts taking advantage of Florida's natural
26	amenities and adding further to employment and capital
27	investment in Florida, and
28	WHEREAS, current tax policy discourages the purchase, use,
29	and maintenance of boats and aircraft in Florida, and actually
30	requires certain purchasers to leave the state to avoid
31	unnecessary taxation, with a resulting loss of jobs, capital
32	investment and sales and use tax revenue, and
33	WHEREAS, current law and policy results in little or no
34	sales tax revenue collection on the purchase and sale of large
35	boats and aircraft because of far more advantageous law and
36	policy in other jurisdictions, including offshore, and
37	WHEREAS, changing tax policy to encourage the sale, use,
38	maintenance, repair, and overhaul of boats and aircraft in
39	Florida would energize its economy, create jobs, attract
40	capital, and generate additional sales and use tax revenue, and,
41	indirectly, assist law enforcement and the Department of
42	Homeland Security by decreasing the number of offshore
43	registered boats in Florida's and America's waters, NOW,
44	THEREFORE,
45
46	Be It Enacted by the Legislature of the State of Florida:
47
48	Section 1.  This act may be cited as the "Aviation and
49	Maritime Full Employment Act."
50	Section 2.  Subsection (5) is added to section 212.05,
51	Florida Statutes, to read:
52	212.05  Sales, storage, use tax.--It is hereby declared to
53	be the legislative intent that every person is exercising a
54	taxable privilege who engages in the business of selling
55	tangible personal property at retail in this state, including
56	the business of making mail order sales, or who rents or
57	furnishes any of the things or services taxable under this
58	chapter, or who stores for use or consumption in this state any
59	item or article of tangible personal property as defined herein
60	and who leases or rents such property within the state.
61	(5)  Notwithstanding any other provision of this chapter,
62	the maximum amount of tax imposed under this chapter and
63	collected on each sale or use of an aircraft or boat in this
64	state may not exceed $18,000.
65	Section 3.  This act shall take effect July 1, 2009.

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