1 | A bill to be entitled |
2 | An act relating to the tax on sales, use, and other |
3 | transactions; amending s. 212.02, F.S.; repealing the |
4 | exemption for memberships to physical fitness facilities |
5 | owned or operated by a licensed hospital; deleting the |
6 | definition of "qualified aircraft"; defining the term |
7 | "fractional aircraft ownership program"; amending s. |
8 | 212.031, F.S.; clarifying the application of the exemption |
9 | to certain rentals within certain public facilities; |
10 | abrogating the repeal of the tax exemption on rental or |
11 | license fees provided for certain property rented, leased, |
12 | or licensed by a convention or exhibition hall, |
13 | auditorium, stadium, theater, arena, civic center, |
14 | performing arts center, or publicly owned recreational |
15 | facility; revising the exemption on the rental, lease, |
16 | sublease, or license for the use of box seats; providing |
17 | that the amendment to s. 212.031, F.S., made by the act is |
18 | clarifying and remedial; amending s. 212.04, F.S.; |
19 | abrogating the repeal of the tax exemption for admission |
20 | charges to events sponsored by governmental entities, |
21 | sports authorities, and sports commissions; providing an |
22 | exemption for admissions to the National Basketball |
23 | Association All-Star Game and the National Hockey League |
24 | All-Star Game; amending s. 212.05, F.S.; increasing the |
25 | tax rate on charges for the use of coin-operated amusement |
26 | machines; providing an exception for certain machines |
27 | located in facilities owned, operated, or leased by |
28 | certain veterans' service organizations; imposing a |
29 | maximum limitation on the amount of tax collected on sales |
30 | or use of aircrafts or boats in this state; creating s. |
31 | 212.0597, F.S.; providing a maximum tax on the sale or use |
32 | of fractional aircraft ownership interests; amending s. |
33 | 212.08, F.S.; providing a temporary exemption for certain |
34 | industrial machinery and equipment used in manufacturing; |
35 | specifying availability of the exemption through refund; |
36 | specifying a refund amount limitation; providing refund |
37 | application procedures and requirements; providing an |
38 | aggregate annual refund limitation; requiring the |
39 | Department of Revenue to establish the refund application |
40 | form; repealing the exemption for ostrich feed; repealing |
41 | the exemption for newspapers, magazines, and newsletter |
42 | subscriptions delivered by mail; amending the exemption |
43 | for charter fishing vessels to apply only to a vessel |
44 | licensed for no more than six customers; exempting from |
45 | certain taxes the charge for such charters in fresh water |
46 | solely for fishing purposes; repealing the exemption for |
47 | repair and maintenance labor charges for qualified |
48 | aircraft; repealing the exemption for sales or leases of |
49 | qualified aircraft; providing tax exemptions on the sale |
50 | or use of aircraft primarily used in a fractional aircraft |
51 | ownership program; repealing s. 212.0801, F.S., relating |
52 | to qualified aircraft exemptions; amending s. 2, ch. 2006- |
53 | 101, Laws of Florida; abrogating the repeal of the tax |
54 | exemption provided for certain charges imposed by a |
55 | convention or exhibition hall, auditorium, stadium, |
56 | theater, arena, civic center, performing arts center, or |
57 | publicly owned recreational facility upon a lessee or |
58 | licensee; specifying a period during which the sale of |
59 | books, clothing, and school supplies are exempt from such |
60 | tax; providing definitions; providing exceptions; |
61 | providing an exemption from the sales and use tax for |
62 | sales of certain tangible personal property used for |
63 | hurricane preparedness for a certain period; providing |
64 | exceptions; authorizing the Department of Revenue to adopt |
65 | emergency rules; providing appropriations; providing |
66 | effective dates. |
67 |
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68 | Be It Enacted by the Legislature of the State of Florida: |
69 |
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70 | Section 1. Subsections (1) and (33) of section 212.02, |
71 | Florida Statutes, are amended to read: |
72 | 212.02 Definitions.--The following terms and phrases when |
73 | used in this chapter have the meanings ascribed to them in this |
74 | section, except where the context clearly indicates a different |
75 | meaning: |
76 | (1) The term "admissions" means and includes the net sum |
77 | of money after deduction of any federal taxes for admitting a |
78 | person or vehicle or persons to any place of amusement, sport, |
79 | or recreation or for the privilege of entering or staying in any |
80 | place of amusement, sport, or recreation, including, but not |
81 | limited to, theaters, outdoor theaters, shows, exhibitions, |
82 | games, races, or any place where charge is made by way of sale |
83 | of tickets, gate charges, seat charges, box charges, season pass |
84 | charges, cover charges, greens fees, participation fees, |
85 | entrance fees, or other fees or receipts of anything of value |
86 | measured on an admission or entrance or length of stay or seat |
87 | box accommodations in any place where there is any exhibition, |
88 | amusement, sport, or recreation, and all dues and fees paid to |
89 | private clubs and membership clubs providing recreational or |
90 | physical fitness facilities, including, but not limited to, |
91 | golf, tennis, swimming, yachting, boating, athletic, exercise, |
92 | and fitness facilities, except physical fitness facilities owned |
93 | or operated by any hospital licensed under chapter 395. |
94 | (33) "Fractional aircraft ownership program" means a |
95 | program that meets the requirements of 14 C.F.R. part 91, |
96 | subpart K, relating to fractional ownership operations, except |
97 | the program must include a minimum of 25 aircraft owned or |
98 | leased by the business or affiliated group, as defined by s. |
99 | 1504(a) of the Internal Revenue Code, providing the program. |
100 | Such aircraft must be used in the fractional aircraft ownership |
101 | program providing the program. "Qualified aircraft" means any |
102 | aircraft having a maximum certified takeoff weight of less than |
103 | 10,000 pounds and equipped with twin turbofan engines that meet |
104 | Stage IV noise requirements that is used by a business operating |
105 | as an on-demand air carrier under Federal Aviation |
106 | Administration Regulation Title 14, chapter I, part 135, Code of |
107 | Federal Regulations, that owns or leases and operates a fleet of |
108 | at least 25 of such aircraft in this state. |
109 | Section 2. Paragraph (a) of subsection (1) and subsection |
110 | (9) of section 212.031, Florida Statutes, are amended to read: |
111 | 212.031 Tax on rental or license fee for use of real |
112 | property.-- |
113 | (1)(a) It is declared to be the legislative intent that |
114 | every person is exercising a taxable privilege who engages in |
115 | the business of renting, leasing, letting, or granting a license |
116 | for the use of any real property unless such property is: |
117 | 1. Assessed as agricultural property under s. 193.461. |
118 | 2. Used exclusively as dwelling units. |
119 | 3. Property subject to tax on parking, docking, or storage |
120 | spaces under s. 212.03(6). |
121 | 4. Recreational property or the common elements of a |
122 | condominium when subject to a lease between the developer or |
123 | owner thereof and the condominium association in its own right |
124 | or as agent for the owners of individual condominium units or |
125 | the owners of individual condominium units. However, only the |
126 | lease payments on such property shall be exempt from the tax |
127 | imposed by this chapter, and any other use made by the owner or |
128 | the condominium association shall be fully taxable under this |
129 | chapter. |
130 | 5. A public or private street or right-of-way and poles, |
131 | conduits, fixtures, and similar improvements located on such |
132 | streets or rights-of-way, occupied or used by a utility or |
133 | provider of communications services, as defined by s. 202.11, |
134 | for utility or communications or television purposes. For |
135 | purposes of this subparagraph, the term "utility" means any |
136 | person providing utility services as defined in s. 203.012. This |
137 | exception also applies to property, wherever located, on which |
138 | the following are placed: towers, antennas, cables, accessory |
139 | structures, or equipment, not including switching equipment, |
140 | used in the provision of mobile communications services as |
141 | defined in s. 202.11. For purposes of this chapter, towers used |
142 | in the provision of mobile communications services, as defined |
143 | in s. 202.11, are considered to be fixtures. |
144 | 6. A public street or road which is used for |
145 | transportation purposes. |
146 | 7. Property used at an airport exclusively for the purpose |
147 | of aircraft landing or aircraft taxiing or property used by an |
148 | airline for the purpose of loading or unloading passengers or |
149 | property onto or from aircraft or for fueling aircraft. |
150 | 8.a. Property used at a port authority, as defined in s. |
151 | 315.02(2), exclusively for the purpose of oceangoing vessels or |
152 | tugs docking, or such vessels mooring on property used by a port |
153 | authority for the purpose of loading or unloading passengers or |
154 | cargo onto or from such a vessel, or property used at a port |
155 | authority for fueling such vessels, or to the extent that the |
156 | amount paid for the use of any property at the port is based on |
157 | the charge for the amount of tonnage actually imported or |
158 | exported through the port by a tenant. |
159 | b. The amount charged for the use of any property at the |
160 | port in excess of the amount charged for tonnage actually |
161 | imported or exported shall remain subject to tax except as |
162 | provided in sub-subparagraph a. |
163 | 9. Property used as an integral part of the performance of |
164 | qualified production services. As used in this subparagraph, the |
165 | term "qualified production services" means any activity or |
166 | service performed directly in connection with the production of |
167 | a qualified motion picture, as defined in s. 212.06(1)(b), and |
168 | includes: |
169 | a. Photography, sound and recording, casting, location |
170 | managing and scouting, shooting, creation of special and optical |
171 | effects, animation, adaptation (language, media, electronic, or |
172 | otherwise), technological modifications, computer graphics, set |
173 | and stage support (such as electricians, lighting designers and |
174 | operators, greensmen, prop managers and assistants, and grips), |
175 | wardrobe (design, preparation, and management), hair and makeup |
176 | (design, production, and application), performing (such as |
177 | acting, dancing, and playing), designing and executing stunts, |
178 | coaching, consulting, writing, scoring, composing, |
179 | choreographing, script supervising, directing, producing, |
180 | transmitting dailies, dubbing, mixing, editing, cutting, |
181 | looping, printing, processing, duplicating, storing, and |
182 | distributing; |
183 | b. The design, planning, engineering, construction, |
184 | alteration, repair, and maintenance of real or personal property |
185 | including stages, sets, props, models, paintings, and facilities |
186 | principally required for the performance of those services |
187 | listed in sub-subparagraph a.; and |
188 | c. Property management services directly related to |
189 | property used in connection with the services described in sub- |
190 | subparagraphs a. and b. |
191 |
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192 | This exemption will inure to the taxpayer upon presentation of |
193 | the certificate of exemption issued to the taxpayer under the |
194 | provisions of s. 288.1258. |
195 | 10. Leased, subleased, licensed, or rented to a person |
196 | providing food and drink concessionaire services within the |
197 | premises of a convention hall, exhibition hall, auditorium, |
198 | stadium, theater, arena, civic center, performing arts center, |
199 | publicly owned recreational facility, or any business operated |
200 | under a permit issued pursuant to chapter 550. This provision |
201 | applies only to the space used exclusively for selling and |
202 | distributing food and drinks. A person providing retail |
203 | concessionaire services involving the sale of food and drink or |
204 | other tangible personal property within the premises of an |
205 | airport shall be subject to tax on the rental of real property |
206 | used for that purpose, but shall not be subject to the tax on |
207 | any license to use the property. For purposes of this |
208 | subparagraph, the term "sale" shall not include the leasing of |
209 | tangible personal property. |
210 | 11. Property occupied pursuant to an instrument calling |
211 | for payments which the department has declared, in a Technical |
212 | Assistance Advisement issued on or before March 15, 1993, to be |
213 | nontaxable pursuant to rule 12A-1.070(19)(c), Florida |
214 | Administrative Code; provided that this subparagraph shall only |
215 | apply to property occupied by the same person before and after |
216 | the execution of the subject instrument and only to those |
217 | payments made pursuant to such instrument, exclusive of renewals |
218 | and extensions thereof occurring after March 15, 1993. |
219 | 12. Rented, leased, subleased, or licensed to a |
220 | concessionaire by a convention hall, exhibition hall, |
221 | auditorium, stadium, theater, arena, civic center, performing |
222 | arts center, or publicly owned recreational facility, during an |
223 | event at the facility, to be used by the concessionaire to sell |
224 | souvenirs, novelties, or other event-related products. This |
225 | subparagraph applies only to that portion of the rental, lease, |
226 | or license payment which is based on a percentage of sales and |
227 | not based on a fixed price. This subparagraph is repealed July |
228 | 1, 2009. |
229 | 13. Property used or occupied predominantly for space |
230 | flight business purposes. As used in this subparagraph, "space |
231 | flight business" means the manufacturing, processing, or |
232 | assembly of a space facility, space propulsion system, space |
233 | vehicle, satellite, or station of any kind possessing the |
234 | capacity for space flight, as defined by s. 212.02(23), or |
235 | components thereof, and also means the following activities |
236 | supporting space flight: vehicle launch activities, flight |
237 | operations, ground control or ground support, and all |
238 | administrative activities directly related thereto. Property |
239 | shall be deemed to be used or occupied predominantly for space |
240 | flight business purposes if more than 50 percent of the |
241 | property, or improvements thereon, is used for one or more space |
242 | flight business purposes. Possession by a landlord, lessor, or |
243 | licensor of a signed written statement from the tenant, lessee, |
244 | or licensee claiming the exemption shall relieve the landlord, |
245 | lessor, or licensor from the responsibility of collecting the |
246 | tax, and the department shall look solely to the tenant, lessee, |
247 | or licensee for recovery of such tax if it determines that the |
248 | exemption was not applicable. |
249 | (9) The rental, lease, sublease, or license for the use of |
250 | a skybox, luxury box, or other box seats for use during a high |
251 | school or college football game is exempt from the tax imposed |
252 | by this section when the charge for such rental, lease, |
253 | sublease, or license is imposed by a nonprofit sponsoring |
254 | organization which is qualified as nonprofit pursuant to s. |
255 | 501(c)(3) of the Internal Revenue Code. |
256 | Section 3. The amendment to s. 212.031(1)(a)10., Florida |
257 | Statutes, made by this act is intended to be clarifying and |
258 | remedial in nature. |
259 | Section 4. Paragraph (a) of subsection (2) of section |
260 | 212.04, Florida Statutes, is amended to read: |
261 | 212.04 Admissions tax; rate, procedure, enforcement.-- |
262 | (2)(a)1. No tax shall be levied on admissions to athletic |
263 | or other events sponsored by elementary schools, junior high |
264 | schools, middle schools, high schools, community colleges, |
265 | public or private colleges and universities, deaf and blind |
266 | schools, facilities of the youth services programs of the |
267 | Department of Children and Family Services, and state |
268 | correctional institutions when only student, faculty, or inmate |
269 | talent is used. However, this exemption shall not apply to |
270 | admission to athletic events sponsored by a state university, |
271 | and the proceeds of the tax collected on such admissions shall |
272 | be retained and used by each institution to support women's |
273 | athletics as provided in s. 1006.71(2)(c). |
274 | 2.a. No tax shall be levied on dues, membership fees, and |
275 | admission charges imposed by not-for-profit sponsoring |
276 | organizations. To receive this exemption, the sponsoring |
277 | organization must qualify as a not-for-profit entity under the |
278 | provisions of s. 501(c)(3) of the Internal Revenue Code of 1954, |
279 | as amended. |
280 | b. No tax shall be levied on admission charges to an event |
281 | sponsored by a governmental entity, sports authority, or sports |
282 | commission when held in a convention hall, exhibition hall, |
283 | auditorium, stadium, theater, arena, civic center, performing |
284 | arts center, or publicly owned recreational facility and when |
285 | 100 percent of the risk of success or failure lies with the |
286 | sponsor of the event and 100 percent of the funds at risk for |
287 | the event belong to the sponsor, and student or faculty talent |
288 | is not exclusively used. As used in this sub-subparagraph, the |
289 | terms "sports authority" and "sports commission" mean a |
290 | nonprofit organization that is exempt from federal income tax |
291 | under s. 501(c)(3) of the Internal Revenue Code and that |
292 | contracts with a county or municipal government for the purpose |
293 | of promoting and attracting sports-tourism events to the |
294 | community with which it contracts. This sub-subparagraph is |
295 | repealed July 1, 2009. |
296 | 3. No tax shall be levied on an admission paid by a |
297 | student, or on the student's behalf, to any required place of |
298 | sport or recreation if the student's participation in the sport |
299 | or recreational activity is required as a part of a program or |
300 | activity sponsored by, and under the jurisdiction of, the |
301 | student's educational institution, provided his or her |
302 | attendance is as a participant and not as a spectator. |
303 | 4. No tax shall be levied on admissions to the National |
304 | Football League championship game, on admissions to any |
305 | semifinal game or championship game of a national collegiate |
306 | tournament, or on admissions to a Major League Baseball all-star |
307 | game. |
308 | 5. A participation fee or sponsorship fee imposed by a |
309 | governmental entity as described in s. 212.08(6) for an athletic |
310 | or recreational program is exempt when the governmental entity |
311 | by itself, or in conjunction with an organization exempt under |
312 | s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, |
313 | sponsors, administers, plans, supervises, directs, and controls |
314 | the athletic or recreational program. |
315 | 6. Also exempt from the tax imposed by this section to the |
316 | extent provided in this subparagraph are admissions to live |
317 | theater, live opera, or live ballet productions in this state |
318 | which are sponsored by an organization that has received a |
319 | determination from the Internal Revenue Service that the |
320 | organization is exempt from federal income tax under s. |
321 | 501(c)(3) of the Internal Revenue Code of 1954, as amended, if |
322 | the organization actively participates in planning and |
323 | conducting the event, is responsible for the safety and success |
324 | of the event, is organized for the purpose of sponsoring live |
325 | theater, live opera, or live ballet productions in this state, |
326 | has more than 10,000 subscribing members and has among the |
327 | stated purposes in its charter the promotion of arts education |
328 | in the communities which it serves, and will receive at least 20 |
329 | percent of the net profits, if any, of the events which the |
330 | organization sponsors and will bear the risk of at least 20 |
331 | percent of the losses, if any, from the events which it sponsors |
332 | if the organization employs other persons as agents to provide |
333 | services in connection with a sponsored event. Prior to March 1 |
334 | of each year, such organization may apply to the department for |
335 | a certificate of exemption for admissions to such events |
336 | sponsored in this state by the organization during the |
337 | immediately following state fiscal year. The application shall |
338 | state the total dollar amount of admissions receipts collected |
339 | by the organization or its agents from such events in this state |
340 | sponsored by the organization or its agents in the year |
341 | immediately preceding the year in which the organization applies |
342 | for the exemption. Such organization shall receive the exemption |
343 | only to the extent of $1.5 million multiplied by the ratio that |
344 | such receipts bear to the total of such receipts of all |
345 | organizations applying for the exemption in such year; however, |
346 | in no event shall such exemption granted to any organization |
347 | exceed 6 percent of such admissions receipts collected by the |
348 | organization or its agents in the year immediately preceding the |
349 | year in which the organization applies for the exemption. Each |
350 | organization receiving the exemption shall report each month to |
351 | the department the total admissions receipts collected from such |
352 | events sponsored by the organization during the preceding month |
353 | and shall remit to the department an amount equal to 6 percent |
354 | of such receipts reduced by any amount remaining under the |
355 | exemption. Tickets for such events sold by such organizations |
356 | shall not reflect the tax otherwise imposed under this section. |
357 | 7. Also exempt from the tax imposed by this section are |
358 | entry fees for participation in freshwater fishing tournaments. |
359 | 8. Also exempt from the tax imposed by this section are |
360 | participation or entry fees charged to participants in a game, |
361 | race, or other sport or recreational event if spectators are |
362 | charged a taxable admission to such event. |
363 | 9. No tax shall be levied on admissions to any postseason |
364 | collegiate football game sanctioned by the National Collegiate |
365 | Athletic Association. |
366 | 10. No tax shall be levied on admissions to the National |
367 | Basketball Association All-Star Game. |
368 | 11. No tax shall be levied on admissions to the National |
369 | Hockey League All-Star Game. |
370 | Section 5. Paragraph (h) of subsection (1) of section |
371 | 212.05, Florida Statutes, is amended, and subsection (5) is |
372 | added to that section, to read: |
373 | 212.05 Sales, storage, use tax.--It is hereby declared to |
374 | be the legislative intent that every person is exercising a |
375 | taxable privilege who engages in the business of selling |
376 | tangible personal property at retail in this state, including |
377 | the business of making mail order sales, or who rents or |
378 | furnishes any of the things or services taxable under this |
379 | chapter, or who stores for use or consumption in this state any |
380 | item or article of tangible personal property as defined herein |
381 | and who leases or rents such property within the state. |
382 | (1) For the exercise of such privilege, a tax is levied on |
383 | each taxable transaction or incident, which tax is due and |
384 | payable as follows: |
385 | (h)1. A tax is imposed at the rate of 6 4 percent on the |
386 | charges for the use of coin-operated amusement machines, except |
387 | the rate shall be 4 percent on the charges for the use of coin- |
388 | operated amusement machines as described in s. 849.161 and |
389 | located at any facility owned, operated, or leased by a |
390 | division, post, or chapter of a veterans service organization |
391 | granted a federal charter under Title 36, U.S.C. The tax shall |
392 | be calculated by dividing the gross receipts from such charges |
393 | for the applicable reporting period by a divisor, determined as |
394 | provided in this subparagraph, to compute gross taxable sales, |
395 | and then subtracting gross taxable sales from gross receipts to |
396 | arrive at the amount of tax due. For the 6-percent tax, for |
397 | counties that do not impose a discretionary sales surtax, the |
398 | divisor is equal to 1.06 1.04; for counties that impose a 0.5 |
399 | percent discretionary sales surtax, the divisor is equal to 1.65 |
400 | 1.045; for counties that impose a 1 percent discretionary sales |
401 | surtax, the divisor is equal to 1.070 1.050; and for counties |
402 | that impose a 2 percent sales surtax, the divisor is equal to |
403 | 1.080 1.060. For the 4-percent tax, for counties that do not |
404 | impose a discretionary sales surtax, the divisor is equal to |
405 | 1.04; for counties that impose a 0.5-percent discretionary sales |
406 | surtax, the divisor is equal to 1.045; for counties that impose |
407 | a 1-percent discretionary sales surtax, the divisor is equal to |
408 | 1.050; and for counties that impose a 2-percent discretionary |
409 | sales surtax, the divisor is equal to 1.060. If a county imposes |
410 | a discretionary sales surtax that is not listed in this |
411 | subparagraph, the department shall make the applicable divisor |
412 | available in an electronic format or otherwise. Additional |
413 | divisors shall bear the same mathematical relationship to the |
414 | next higher and next lower divisors as the new surtax rate bears |
415 | to the next higher and next lower surtax rates for which |
416 | divisors have been established. When a machine is activated by a |
417 | slug, token, coupon, or any similar device which has been |
418 | purchased, the tax is on the price paid by the user of the |
419 | device for such device. |
420 | 2. As used in this paragraph, the term "operator" means |
421 | any person who possesses a coin-operated amusement machine for |
422 | the purpose of generating sales through that machine and who is |
423 | responsible for removing the receipts from the machine. |
424 | a. If the owner of the machine is also the operator of it, |
425 | he or she shall be liable for payment of the tax without any |
426 | deduction for rent or a license fee paid to a location owner for |
427 | the use of any real property on which the machine is located. |
428 | b. If the owner or lessee of the machine is also its |
429 | operator, he or she shall be liable for payment of the tax on |
430 | the purchase or lease of the machine, as well as the tax on |
431 | sales generated through the machine. |
432 | c. If the proprietor of the business where the machine is |
433 | located does not own the machine, he or she shall be deemed to |
434 | be the lessee and operator of the machine and is responsible for |
435 | the payment of the tax on sales, unless such responsibility is |
436 | otherwise provided for in a written agreement between him or her |
437 | and the machine owner. |
438 | 3.a. An operator of a coin-operated amusement machine may |
439 | not operate or cause to be operated in this state any such |
440 | machine until the operator has registered with the department |
441 | and has conspicuously displayed an identifying certificate |
442 | issued by the department. The identifying certificate shall be |
443 | issued by the department upon application from the operator. The |
444 | identifying certificate shall include a unique number, and the |
445 | certificate shall be permanently marked with the operator's |
446 | name, the operator's sales tax number, and the maximum number of |
447 | machines to be operated under the certificate. An identifying |
448 | certificate shall not be transferred from one operator to |
449 | another. The identifying certificate must be conspicuously |
450 | displayed on the premises where the coin-operated amusement |
451 | machines are being operated. |
452 | b. The operator of the machine must obtain an identifying |
453 | certificate before the machine is first operated in the state |
454 | and by July 1 of each year thereafter. The annual fee for each |
455 | certificate shall be based on the number of machines identified |
456 | on the application times $30 and is due and payable upon |
457 | application for the identifying device. The application shall |
458 | contain the operator's name, sales tax number, business address |
459 | where the machines are being operated, and the number of |
460 | machines in operation at that place of business by the operator. |
461 | No operator may operate more machines than are listed on the |
462 | certificate. A new certificate is required if more machines are |
463 | being operated at that location than are listed on the |
464 | certificate. The fee for the new certificate shall be based on |
465 | the number of additional machines identified on the application |
466 | form times $30. |
467 | c. A penalty of $250 per machine is imposed on the |
468 | operator for failing to properly obtain and display the required |
469 | identifying certificate. A penalty of $250 is imposed on the |
470 | lessee of any machine placed in a place of business without a |
471 | proper current identifying certificate. Such penalties shall |
472 | apply in addition to all other applicable taxes, interest, and |
473 | penalties. |
474 | d. Operators of coin-operated amusement machines must |
475 | obtain a separate sales and use tax certificate of registration |
476 | for each county in which such machines are located. One sales |
477 | and use tax certificate of registration is sufficient for all of |
478 | the operator's machines within a single county. |
479 | 4. The provisions of this paragraph do not apply to coin- |
480 | operated amusement machines owned and operated by churches or |
481 | synagogues. |
482 | 5. In addition to any other penalties imposed by this |
483 | chapter, a person who knowingly and willfully violates any |
484 | provision of this paragraph commits a misdemeanor of the second |
485 | degree, punishable as provided in s. 775.082 or s. 775.083. |
486 | 6. The department may adopt rules necessary to administer |
487 | the provisions of this paragraph. |
488 | (5) Notwithstanding any other provision of this chapter, |
489 | the maximum amount of tax imposed under this chapter and |
490 | collected on each sale or use of an aircraft or boat in this |
491 | state may not exceed $18,000. |
492 | Section 6. Section 212.0597, Florida Statutes, is created |
493 | to read: |
494 | 212.0597 Maximum tax on fractional aircraft ownership |
495 | interests.--The tax imposed under this chapter, including any |
496 | discretionary sales surtax under s. 212.055, is limited to $300 |
497 | on the sale or use in this state of a fractional ownership |
498 | interest in aircraft pursuant to a fractional aircraft ownership |
499 | program. This maximum tax applies to the total consideration |
500 | paid for the fractional ownership interest, including any |
501 | amounts paid by the fractional owner as monthly management or |
502 | maintenance fees. The maximum tax applies only if the fractional |
503 | ownership interest is sold by or to the operator of the |
504 | fractional aircraft ownership program or if the fractional |
505 | ownership interest is transferred upon the approval of the |
506 | operator of the fractional aircraft ownership program. |
507 | Section 7. Paragraph (q) is added to subsection (5) of |
508 | section 212.08, Florida Statutes, paragraphs (d), (w), (y), |
509 | (ee), and (ss) of subsection (7) are amended, and paragraphs |
510 | (ggg) and (hhh) are added to subsection (7) of that section, to |
511 | read: |
512 | 212.08 Sales, rental, use, consumption, distribution, and |
513 | storage tax; specified exemptions.--The sale at retail, the |
514 | rental, the use, the consumption, the distribution, and the |
515 | storage to be used or consumed in this state of the following |
516 | are hereby specifically exempt from the tax imposed by this |
517 | chapter. |
518 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
519 | (q) Industrial machinery and equipment used in |
520 | manufacturing.-- |
521 | 1. Items of industrial machinery and equipment purchased |
522 | for use in manufacturing facilities or plant units that |
523 | manufacture, process, compound, or produce for sale items of |
524 | tangible personal property at fixed locations are exempt from |
525 | the tax imposed by this chapter when the individual item of |
526 | machinery or equipment has a sales price in excess of $5,000 and |
527 | the sale takes place on or after July 1, 2009, and before July |
528 | 1, 2011. |
529 | 2. This exemption shall inure to the taxpayer only through |
530 | a refund of previously paid taxes. However, the maximum amount |
531 | of tax available for refund for any taxpayer is $50,000 per |
532 | fiscal year. |
533 | 3. In order to obtain a refund under this paragraph, the |
534 | taxpayer must file a completed application for refund with the |
535 | Department of Revenue within 30 calendar days after the date of |
536 | purchase of the exempt item. A single application may request a |
537 | refund for more than 1 item of exempt property. The department |
538 | shall process completed applications in the order in which the |
539 | applications are received. The department may not approve more |
540 | than $2.5 million of total refunds in any fiscal year. |
541 | 4. The department shall establish the form for applying |
542 | for a refund under this paragraph. |
543 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
544 | entity by this chapter do not inure to any transaction that is |
545 | otherwise taxable under this chapter when payment is made by a |
546 | representative or employee of the entity by any means, |
547 | including, but not limited to, cash, check, or credit card, even |
548 | when that representative or employee is subsequently reimbursed |
549 | by the entity. In addition, exemptions provided to any entity by |
550 | this subsection do not inure to any transaction that is |
551 | otherwise taxable under this chapter unless the entity has |
552 | obtained a sales tax exemption certificate from the department |
553 | or the entity obtains or provides other documentation as |
554 | required by the department. Eligible purchases or leases made |
555 | with such a certificate must be in strict compliance with this |
556 | subsection and departmental rules, and any person who makes an |
557 | exempt purchase with a certificate that is not in strict |
558 | compliance with this subsection and the rules is liable for and |
559 | shall pay the tax. The department may adopt rules to administer |
560 | this subsection. |
561 | (d) Feeds.--Feeds for poultry, ostriches, and livestock, |
562 | including racehorses and dairy cows, are exempt. |
563 | (w) Certain newspaper, magazine, and newsletter |
564 | subscriptions, shoppers, and community newspapers.--Likewise |
565 | exempt are newspaper, magazine, and newsletter subscriptions in |
566 | which the product is delivered to the customer by mail. Also |
567 | exempt are free, circulated publications that are published on a |
568 | regular basis, the content of which is primarily advertising, |
569 | and that are distributed through the mail, home delivery, or |
570 | newsstands. The exemption for newspaper, magazine, and |
571 | newsletter subscriptions which is provided in this paragraph |
572 | applies only to subscriptions entered into after March 1, 1997. |
573 | (y) Charter fishing vessels.--The charge for chartering |
574 | any boat or vessel, licensed under s. 379.354(7) for no more |
575 | than six customers and with the crew furnished, solely for the |
576 | purpose of fishing is exempt from the tax imposed under s. |
577 | 212.04 or s. 212.05. The charge for chartering exclusively in |
578 | fresh water any boat or vessel carrying no more than six |
579 | customers per charter and with the crew furnished, solely for |
580 | the purpose of fishing, is exempt from the tax imposed under s. |
581 | 212.04 or s. 212.05. These exemptions do This exemption does not |
582 | apply to any charge to enter or stay upon any "head-boat," party |
583 | boat, or other boat or vessel. Nothing in this paragraph shall |
584 | be construed to exempt any boat from sales or use tax upon the |
585 | purchase thereof except as provided in paragraph (t) and s. |
586 | 212.05. |
587 | (ee) Aircraft repair and maintenance labor charges.--There |
588 | shall be exempt from the tax imposed by this chapter all labor |
589 | charges for the repair and maintenance of an qualified aircraft, |
590 | aircraft of more than 15,000 pounds maximum certified takeoff |
591 | weight, and rotary wing aircraft of more than 10,000 pounds |
592 | maximum certified takeoff weight. Except as otherwise provided |
593 | in this chapter, charges for parts and equipment furnished in |
594 | connection with such labor charges are taxable. |
595 | (ss) Aircraft sales or leases.--The sale or lease of a |
596 | qualified aircraft or an aircraft of more than 15,000 pounds |
597 | maximum certified takeoff weight for use by a common carrier is |
598 | exempt from the tax imposed by this chapter. As used in this |
599 | paragraph, "common carrier" means an airline operating under |
600 | Federal Aviation Administration regulations contained in Title |
601 | 14, chapter I, part 121 or part 129 of the Code of Federal |
602 | Regulations. |
603 | (ggg) Aircraft temporarily in the state.-- |
604 | 1. An aircraft owned by a person who is not a resident of |
605 | this state is exempt from the use tax imposed under this chapter |
606 | if the aircraft enters and remains in this state for less than a |
607 | total of 21 days during the 6-month period after the date of |
608 | purchase. The temporary use of the aircraft and subsequent |
609 | removal from this state may be proven by invoices for fuel or |
610 | tie-down or hangar charges issued by out-of-state vendors or |
611 | suppliers or similar documentation that clearly and specifically |
612 | identifies the aircraft. The exemption provided by this |
613 | subparagraph shall be in addition to the provisions of |
614 | subparagraph 2. and s. 212.05(1)(a). |
615 | 2. An aircraft owned by a person who is not a resident of |
616 | this state is exempt from the use tax imposed under this chapter |
617 | if the aircraft enters or remains in this state exclusively for |
618 | purposes of flight training, repairs, alterations, refitting, or |
619 | modification. Such flight training, repairs, alterations, |
620 | refitting, or modification shall be supported by written |
621 | documentation issued by in-state vendors or suppliers which |
622 | clearly and specifically identifies the aircraft. The exemption |
623 | provided by this subparagraph shall be in addition to the |
624 | provisions of subparagraph 1. and s. 212.05(1)(a). |
625 | (hhh) Fractional aircraft ownership programs.--Also exempt |
626 | from the tax imposed by this chapter is the sale or use of |
627 | aircraft primarily used in a fractional aircraft ownership |
628 | program. The exemption is not allowed unless the purchaser or |
629 | lessee furnishes the dealer with a certificate stating that the |
630 | lease or purchase to be exempted is for aircraft primarily used |
631 | in a fractional aircraft ownership program and that the |
632 | purchaser or lessee qualifies for the exemption. If a purchaser |
633 | or lessee makes tax-exempt purchases on a continual basis, the |
634 | purchaser or lessee may allow the dealer to keep the certificate |
635 | on file. The purchaser or lessee must inform the dealer that has |
636 | the certificate on file if the purchaser or lessee no longer |
637 | qualifies for the exemption. The department shall determine the |
638 | format of the certificate. |
639 | Section 8. Section 212.0801, Florida Statutes, is |
640 | repealed. |
641 | Section 9. Section 2 of chapter 2006-101, Laws of Florida, |
642 | is amended to read: |
643 | Section 2. Notwithstanding the provisions of section 3 of |
644 | chapter 2000-345, Laws of Florida, as amended by section 55 of |
645 | chapter 2002-218, Laws of Florida, subsection (10) of s. |
646 | 212.031, Florida Statutes, shall not stand repealed on July 1, |
647 | 2006, as scheduled by such laws, but that subsection is revived |
648 | and readopted. Subsection (10) of s. 212.031, Florida Statutes, |
649 | is repealed July 1, 2009. |
650 | Section 10. (1) A tax levied under the provisions of |
651 | chapter 212, Florida Statutes, may not be collected on the sale |
652 | of: |
653 | (a)1. Books, clothing, wallets, or bags, including |
654 | handbags, backpacks, fanny packs, and diaper bags, but excluding |
655 | briefcases, suitcases, and other garment bags, having a sales |
656 | price of $50 or less per item during the period from 12:01 a.m., |
657 | August 8, 2009, through midnight, August 10, 2009. |
658 | 2. As used in this paragraph, the term: |
659 | a. "Book" means a set of printed sheets bound together and |
660 | published in a volume. For purposes of this paragraph, the term |
661 | "book" does not include newspapers, magazines, or other |
662 | periodicals. |
663 | b. "Clothing" means any article of wearing apparel, |
664 | including all footwear, except skis, swim fins, roller blades, |
665 | and skates, intended to be worn on or about the human body. For |
666 | purposes of this paragraph, the term "clothing" does not include |
667 | watches, watchbands, jewelry, umbrellas, or handkerchiefs. |
668 | (b)1. School supplies having a sales price of $10 or less |
669 | per item during the period from 12:01 a.m., August 8, 2009, |
670 | through midnight, August 10, 2009. |
671 | 2. As used in this paragraph, the term "school supplies" |
672 | means pens, pencils, erasers, crayons, notebooks, notebook |
673 | filler paper, legal pads, composition books, poster paper, |
674 | scissors, cellophane tape, glue or paste, rulers, computer |
675 | disks, protractors, compasses, and calculators. |
676 | (2) This section does not apply to sales within a theme |
677 | park or entertainment complex as defined in s. 509.013(9), |
678 | Florida Statutes, within a public lodging establishment as |
679 | defined in s. 509.013(4), Florida Statutes, or within an airport |
680 | as defined in s. 330.27(2), Florida Statutes. |
681 | (3) The Department of Revenue may adopt emergency rules to |
682 | administer this section. |
683 | Section 11. (1) Effective upon this act becoming a law |
684 | and effective June 5, 2009, through June 7, 2009, the tax levied |
685 | under chapter 212, Florida Statutes, may not be collected on the |
686 | sale of: |
687 | (a) Any portable self-powered light source selling for $20 |
688 | or less. |
689 | (b) Any portable self-powered radio, two-way radio, or |
690 | weatherband radio selling for $75 or less. |
691 | (c) Any tarpaulin or other flexible waterproof sheeting |
692 | selling for $50 or less. |
693 | (d) Any item normally sold as, or generally advertised as, |
694 | a ground anchor system or tie-down kit selling for $50 or less. |
695 | (e) Any gas or diesel fuel tank selling for $25 or less. |
696 | (f) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6- |
697 | volt, or 9-volt batteries, excluding automobile and boat |
698 | batteries, selling for $30 or less. |
699 | (g) Any cell phone battery selling for $60 or less or any |
700 | cell phone charger selling for $40 or less. |
701 | (h) Any nonelectric food storage cooler selling for $30 or |
702 | less. |
703 | (i) Any portable generator used to provide light or |
704 | communications or preserve food in the event of a power outage |
705 | selling for $1,000 or less. |
706 | (j) Any storm shutter device selling for $200 or less. As |
707 | used in this paragraph, the term "storm shutter device" means |
708 | materials and products manufactured, rated, and marketed |
709 | specifically for the purpose of preventing window damage from |
710 | storms. |
711 | (k) Any carbon monoxide detector selling for $75 or less. |
712 | (l) Any reusable ice selling for $10 or less. |
713 | (m) Any single product consisting of two or more of the |
714 | items listed in paragraphs (a)-(l) selling for $75 or less. |
715 | (2) This section does not apply to sales within a public |
716 | lodging establishment as defined in s. 509.013(4), Florida |
717 | Statutes, within a theme park or entertainment complex as |
718 | defined in s. 509.013(9), Florida Statutes, or within an airport |
719 | as defined in s. 330.27(2), Florida Statutes. |
720 | (3) The Department of Revenue may adopt rules pursuant to |
721 | ss. 120.536(1) and 120.54, Florida Statutes, to administer this |
722 | section. |
723 | Section 12. For the 2008-2009 fiscal year, the sum of |
724 | $246,157 is appropriated from the General Revenue Fund to the |
725 | Department of Revenue for purposes of administering section 9 of |
726 | this act. |
727 | Section 13. For the 2008-2009 fiscal year, the sum of |
728 | $308,810 is appropriated from the General Revenue Fund to the |
729 | Department of Revenue for purposes of administering section 10 |
730 | of this act. |
731 | Section 14. Except as otherwise provided, this act shall |
732 | take effect July 1, 2009. |